Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 41
Initiative accepted and completed: '2012-09-05'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2012-08-08'
Initiative published: '2012-08-08'
Initiative submitted: '2012-08-07'
Response from the competent authority: Article 13 of the Law on Real Estate Turnover
  Tax - ZDPN-2 (Official Gazette of the Republic of Slovenia, No 117/2006) provides
  that the tax authority shall issue a decision on the assessment of the tax within
  30 days after receipt of the tax return or after receipt of a final court decision,
  which the court is obliged to forward to the tax authority in the area of which
  the real estate is located. The above-mentioned instruction period applies only
  in more complex cases where certain facts and statements contained in the return
  and in the accompanying contracts need to be verified and therefore require a declaratory
  procedure. In simpler cases, the tax authority will normally issue the assessment
  decision on the same day, stamping the contract, and in any event will not delay
  the assessment or take advantage of the 30-day period simply because the procedural
  provisions allow it.The exception to this way of working (that the tax administration
  does not issue the assessment decision on the same day) is due to the rationalisation
  of the real estate sales tax assessment procedure in the larger tax offices, in
  that real estate sales tax returns are received exclusively at the reception office,
  where real estate tax inspectors are on duty for this purpose. The completeness
  of the returns submitted is a prerequisite for the swift execution of the assessment
  procedure, which is checked by the tax inspector on duty at the time of receipt
  of the property tax return. This method of working has proved to be effective, since
  in most cases the assessment was carried out within three days at the latest, and
  the allegations that the staff are not otherwise sufficiently enthusiastic in their
  work cannot therefore be upheld.
Text file: 41.txt
Title: Issue of a decision on the assessment of tax on the sale of immovable property
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=41
