Area: Poslovni SOS
Competent authority: MF, MOP, MZ
EZU URL: .nan
Initiative ID: 647
Initiative accepted and completed: '2015-09-14'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-08-28'
Initiative published: '2015-08-28'
Initiative submitted: '2015-08-28'
Response from the competent authority: 'RESPONSE FROM THE MINISTRY OF FINANCE: The
  taxpayer complains about the conduct of the Financial Administration of the Republic
  of Slovenia (hereinafter referred to as "FURS") in relation to the blocking of accounts,
  which causes additional costs for the taxpayer. He submits that the FURS could have
  sent a reminder to the taxpayer before enforcement, stating the time limit within
  which the tax authority would carry out the enforcement. It happens that on the
  same day on which it receives an inflow and transfers the payment, it executes the
  execution on the entire amount, i.e. without taking into account the payment that
  was already transferred that morning (three hours ago). Article 146 of the Constitution
  of the Republic of Slovenia provides that the State and local authorities shall
  obtain the means for the exercise of their functions from taxes and other compulsory
  levies and from the proceeds of their own property. Article 147 of the Constitution
  of the Republic of Slovenia provides that the State shall by law prescribe taxes,
  customs duties and other duties. Therefore, under the Tax Procedure Act (hereinafter
  referred to as ''TPA-2''), it is provided that a tax liability is the obligation
  of a taxable person to pay an amount of tax determined by law, under the conditions
  and in the manner prescribed by law and in accordance with the conditions and in
  accordance with the manner prescribed by law. The taxable person is liable for the
  tax obligation from the moment the tax obligation arises, in accordance with the
  law on taxation or this Law (Article 44 of the ITA-2). For withholding tax returns,
  this is generally on the date of payment of the income, for tax returns (e.g. corporate
  income tax returns), this is generally 30 days from the date of submission of the
  tax return (for VAT returns, this is the last working day of the month following
  the end of the tax period), and for assessment decisions, this is 30 days from the
  date of service of the decision. If the taxpayer fails to pay the tax within the
  statutory time limit, or if the fulfilment or payment of the tax liability has not
  been secured to repay the tax authority from the security, the tax authority shall
  initiate tax execution proceedings. Tax enforcement shall be initiated by the issue
  of a tax enforcement order. The tax is paid on the day on which the order for payment
  of the tax is executed by the payment service provider (Article 92 ZDAVP-2). The
  FURS receives data on payments made by taxpayers in the form of a statement from
  the Public Payments Administration, which, on the basis of the payment turnover
  of the commercial banks for the current day, prepares payment turnover statements
  at the end of the day on which payment turnover in the Republic of Slovenia is executed
  and forwards them to the FURS. Only on the basis of the received payment statements
  may the FURS include information on payments made by the taxable persons in the
  accounting records and carry out procedures for the closure of receivables with
  payments to reduce the outstanding receivables (debt) of the taxable person in respect
  of payments. In this procedure, the date of receipt of the payment corresponding
  to the date on which the payment order was executed by the payment service provider
  shall be taken into account in the tax accounts. This provides the FURS with information
  on the reduction of the payment debt in the accounting records as soon as possible
  on the day following the payment. It should be pointed out that when a payment is
  made to a commercial bank or other payment processor after the payment processing
  schedule has expired, the payment is considered to be made on the following day
  (each payment processor has a set payment processing schedule and payments within
  this schedule are considered to be payments on the current day). Thus, the payment
  will not be included in the payment processing statement on the day the payment
  order was received, but will only be processed on the following day. In this case,
  there may be a delay of up to two days in the receipt of the payment information
  to be included in the accounting records of the FURS, depending on when the taxable
  person submitted the payment order to the payment service provider. We clarify that
  such a system is established in all EU Member States and that it is neither legally
  permissible nor practicable to take into account the taxable person''s payment other
  than on the basis of the payment statement, taking into account the volume of payments
  received. Article 102 102 of the VAT Code-2 allows taxpayers - legal persons, sole
  proprietors, individuals carrying out an activity on their own and associations
  of persons, including a civil law company under foreign law, to defer or pay taxes
  on an instalment basis if they are faced with the possibility of serious economic
  damage or if the tax liability is secured in such a way as to ensure the certainty
  of the repayment of the tax debt. The tax authority may, pursuant to Article 103
  of the ITA-2, authorise the deferral or instalment payment of tax if the taxable
  person provides a security instrument which guarantees the payment of the tax liability
  in a reliable manner. Taxpayers have the possibility to access the e-bookkeeping
  card daily via the eTaxes system, where they can check the status of outstanding
  receivables and payables on a daily basis and reconcile them with the tax authority
  in the event of a discrepancy. All sole traders, small companies, micro companies
  and self-employed individuals have access to eTaxes, as from 1 January 2009 they
  have to submit their tax returns exclusively electronically via the eTaxes system.
  Although it is not obligatory to send a reminder, the tax authority usually informs
  taxpayers of the situation before the start of the recovery procedure and invites
  them to pay the amount due voluntarily by means of a reminder in order to avoid
  the costs of tax enforcement. Although the sending of a reminder is not compulsory,
  the FURS shall, as a rule, inform taxable persons before the start of the recovery
  procedure of the status of the unpaid overdue obligations and shall, by means of
  a reminder, invite them to settle the amount due voluntarily in order to avoid the
  costs of tax enforcement. At the same time, it shall inform them of the possibility
  of objecting to the notice issued. The FURS sends a reminder to the taxable person
  if the total amount due exceeds EUR 10. For newly incurred unpaid tax liabilities,
  a reminder shall not be sent if the taxpayer is already subject to tax enforcement
  proceedings. Please note that a simplification of the payment by reminder is under
  consideration, whereby the taxable person would have the possibility to pay all
  liabilities belonging to the same treasury or having the same IBAN account with
  one universal payment order, by selecting the appropriate reference for payment
  by each treasury, even if he/she has previously received separate payment orders
  for each liability in the assessment or imposition procedure. Taking into account
  the above mentioned legal obligations in relation to the payment of tax, as well
  as the different options to facilitate the fulfilment of tax obligations in relation
  to the payment of tax, the Ministry of Finance considers that the legal regime is
  appropriate and the tax authority''s action is correct.RESPONSE FROM THE MINISTRY
  OF HEALTH: The Ministry of Health does not pay invoices with a delay of 5 or 6 months.
  Invoices are paid within the legal time limit of 30 days from receipt of a complete
  invoice issued in accordance with the contract. If the contract states that the
  invoice can be issued on the basis of obtaining a building permit, this is a provision
  to which the signatory of the contract agreed when signing the contract, and for
  the Ministry this type of provision constitutes a safeguard, since in the event
  of deficiencies in the project and consequent failure to obtain a building permit,
  the contractor, who has already been paid for the work, is no longer willing to
  rectify the deficiencies, is not responding in a timely manner, or even demands
  additional payment for the work. We should also add that in the last few years,
  the Ministry of Health has not even commissioned design services in the construction
  sector that would require a building permit, but the hospitals themselves have commissioned
  the design procedures for the projects that we manage. However, the Ministry cannot
  be held responsible for the timeframe within which they paid their obligations or
  whether they paid their invoices in breach of the law, since hospitals are their
  own legal entity and as such responsible for their own operations.'
Text file: 647.txt
Title: Problems caused by FURS
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=647
