Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 597
Initiative accepted and completed: '2015-07-23'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-06-09'
Initiative published: '2015-06-09'
Initiative submitted: '2015-06-09'
Response from the competent authority: The Ministry of Finance's response:The invoiced
  (accrued) realisation system is practically in use throughout the developed world,
  as this way of accounting for income and expenses (i.e. when they are incurred)
  is consistent with both international and Slovenian accounting standards. In view
  of the above, the State considers the area to be regulated and has no intention
  of changing it.The question actually relates to the tax treatment of impairment
  of trade receivables, as regulated in 21. According to some taxpayers, the content
  of this Article implies that the tax treatment of impairment of receivables is (too)
  strict. In other words, the deferral of the tax recognition of expenses for impairment
  of receivables is, in their view, (too) long. The taxable persons themselves have
  the possibility to propose a change in the tax legislation, in this case an amendment
  to Article 21 ZDDPO-2, and it is reasonable to provide a proper argumentation for
  the proposal, for example by comparing the tax treatment of impairment of trade
  receivables in other EU countries.
Text file: 597.txt
Title: Payment traffic
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=597
