Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 575
Initiative accepted and completed: '2015-05-29'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-05-20'
Initiative published: '2015-05-20'
Initiative submitted: '2015-05-20'
Response from the competent authority: "Response from the Ministry of Finance:Article\
  \ 50(1) of the Tax Procedure Act (hereinafter referred to as \"TPA-2\") provides\
  \ that if the tax is determined by a tax assessment decision, no tax shall be assessed\
  \ if the tax would not exceed EUR 10, unless otherwise provided by the Tax Act or\
  \ this Act. The tax authority shall, in the interests of legal certainty, inform\
  \ the taxable person in writing thereof. The purpose of this legal regulation, which\
  \ determines the amount up to which the tax is not levied, is to rationalise and\
  \ economise the tax procedure, i.e. also to reduce the costs for the taxpayer and\
  \ the tax authority.However, due to the fiscal sovereignty of local self-governing\
  \ authorities, this regulation does not apply to cases where the tax is exclusively\
  \ revenue of the budget of the local self-governing authority (e.g.: compensation\
  \ for the use of building land, tax on water vessels, property tax, forest road\
  \ fees).For the tax authority, the collection of these levies, in particular forest\
  \ road charges, which represent very low amounts from the point of view of the individual\
  \ taxpayer (often less than EUR 1), represents a heavy administrative burden as\
  \ well as high collection costs (e.g. costs of drawing up the decision, printing\
  \ the decision, postage, etc.). For the taxpayer, the payment of the levy is often\
  \ lower than the cost of a bank commission. On the other hand, the levies collected\
  \ in total represent significant revenue for the municipalities. In view of the\
  \ above, the Ministry of Finance will again propose to the local authorities that,\
  \ in the interests of rationalisation, which is in the interest of both the taxpayer\
  \ and the tax authority also for these cases, no tax (building land use tax, watercraft\
  \ tax, property tax, forest road fees) should be levied if the tax would not exceed\
  \ \u20AC5. This proposal will be included in the amendment to the ZDAVP-2, which\
  \ is expected to enter into force next year, provided that the local self-governing\
  \ authorities agree to it.However, it is impracticable to pay all the obligations\
  \ into 1 sub-account of the State instead of the existing 4, due to the provision\
  \ of data related to tax control and tax enforcement. It should be clarified that\
  \ in order to reduce administrative barriers and costs of levy payments for those\
  \ liable for the payment of compulsory levies and other public revenue, the tax\
  \ administration and the tax collection system will be subject to a tax collection\
  \ procedure as of 1 October 2010. The amendment replaced approximately 3,000 payment\
  \ sub-accounts and allowed for the payment of obligations with a single order, but\
  \ only if the duties are within the scope of a particular public financing fund.\
  \ If the debtor enters the general reference 99996 in the reference of the authorisation\
  \ number when making a payment to an individual PDP, he can pay all the benefits\
  \ of a single recipient with one payment instruction. The use of the reference SI19\
  \ D\u0160-99996 allows all taxes within a PFI to be settled in a single payment\
  \ instruction. By entering the reference SI19 TS-99996 in the payment instruction,\
  \ the taxpayer voluntarily allows the payment to cover the oldest tax liabilities\
  \ after the due date - but only within a single treasury.More information can be\
  \ found on the Tax Administration's website:http://www.durs.qov.si/si/aktualno/nov\
  \ nacin placevania podatania s 1 10 2011/"
Text file: 575.txt
Title: Decision - Payment of forest road maintenance charges
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=575
