Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 632
Initiative accepted and completed: '2015-08-07'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-07-23'
Initiative published: '2015-07-23'
Initiative submitted: '2015-07-20'
Response from the competent authority: 'Ministry of Finance''s response:The Tax Administration
  issues certificates from official records, including tax and contribution certificates,
  usually the day after the application is received, or, if the customer insists that
  he needs it urgently, on the same day the application is submitted. As regards the
  14-day time limit within which the certificate should be issued in the client''s
  case, this is most likely information to the client at the time of the application
  as to the legal deadline for the issue of certificates (15 days is the correct time
  limit). The procedure for the issue of tax certificates at the Ljubljana Finance
  Office is organised in such a way that, in the case of the issue of certificates
  for natural persons, there is a centre in the Grosuplje office to which applications
  for the issue of certificates are forwarded, which then forwards the certificates
  to the taxpayers. This organisation of work has proved to be successful.RESPONSE
  OF THE MINISTRY OF FINANCE additional of 27.8.2015: As already explained in response
  to the client''s previous initiative (Initiative 632), the procedure for issuing
  tax certificates at the Ljubljana Finance Office is organised in such a way that,
  for cases of issuing certificates for natural persons, a centre is organised at
  the Grosuplje Office, to which applications for the issue of certificates are forwarded,
  which then forwards the certificates to the taxable persons. It should be stressed
  that this is not a special branch which is supposed to deal only with the issue
  of certificates, nor with newly recruited officials, as the party''s submissions
  suggest. The Grosuplje office was set up in 2013 on the site of the former Grosuplje
  outpost as part of the streamlining of business processes and the staff performs
  other tasks in addition to issuing certificates. This organisation of work has so
  far proven to be efficient and does not negatively affect the speed of issuing certificates,
  but on the contrary allows for a uniform and rapid execution of tasks. As a general
  rule, the tax and contribution certificate is issued the day after the application
  is received, or, if the customer needs it urgently, on the same day as the application
  is submitted. With regard to the client''s allegations that the Ljubljana Tax Office
  did not inform him about the overpayment of tax liabilities in the same letter (certificate),
  we would like to point out that the Tax Administration of the Republic of Slovenia
  refunds and informs about tax overpayments in accordance with Article 97 of the
  Tax Procedure Act - ZDavP-2. A taxable person for whom an overpayment of tax exceeding
  EUR 10 has been established in the accounting records shall be reimbursed the overpaid
  amount ex officio within 30 days from the date of service of the decision or the
  date of submission of the tax return from which the overpayment was established.
  If the taxable person has overstayed the due date for payment of other taxes, the
  amount overpaid shall be refunded, less the amount of the overstayed taxes, subject
  to the limitations laid down in Article 93(5) of the VAT Code. The taxable person
  shall be informed in writing of the refund or the reduced refund within 15 days
  of the date of the refund at the latest. An amount not exceeding EUR 10 shall be
  refunded at the request of the taxable person and shall otherwise be counted towards
  subsequent payments of tax liabilities. In order to better inform taxpayers about
  the status of their receivables and liabilities, the Financial Administration of
  the Republic of Slovenia has introduced the eCard service, which allows each taxpayer
  to check the status of his/her receivables and liabilities for taxes and other compulsory
  duties on his/her bookkeeping card on an ongoing basis. The eCard can be accessed
  via the eTaxes portal by those taxpayers who are identified as eTaxes users. With
  regard to the initiative of the Ministry of Public Administration of 26.08.2015
  to consider the possibility of issuing certificates to taxpayers immediately at
  the counter, please be informed that we are studying it and will implement it as
  soon as possible.'
Text file: 632.txt
Title: Proof of taxes and contributions paid
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=632
