Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 97
Initiative accepted and completed: '2013-05-20'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-04-24'
Initiative published: '2013-03-07'
Initiative submitted: '2013-03-05'
Response from the competent authority: Reply from the Ministry of Finance:As regards
  the specific case, sole traders are liable for different types of taxes. They pay
  monthly or quarterly, depending on the amount of their annual liability, income
  tax on the basis of the income tax return on the income from their activity, they
  pay monthly contributions on the basis of the social security return for private
  individuals, they pay value added tax on the basis of the VAT return on a monthly
  or quarterly basis, they pay compensation for the use of building land on the basis
  of the decision on the assessment of the compensation on a monthly or quarterly
  basis, and they pay other liabilities depending on the type of activity.  It is
  not clear from the petition to which type of obligation it refers.The Tax Administration
  normally sends payment orders (UPN) with a printed OCR code to taxpayers - natural
  persons, while it sends UPN to taxpayers - business entities (legal entities and
  natural persons with activity) only exceptionally, because most of the taxpayers
  use online banking and the printing and sending of UPN orders would be an unnecessary
  additional cost for the Tax Administration.
Text file: 97.txt
Title: Pre-completed forms
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=97
