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Slovenia Publishes Draft Amendments to Tax Procedure Act to Amend Late Tax Payment Penalties and Adopt Tax Ruling and CbC Report Exchange

13 June 2016

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Proposed Changes

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Slovenia

Slovenia's Ministry of Finance has published draft amendments to the Tax Procedures Act for public comment. The draft amendments include: Allowing tax debts to be paid in 60 monthly installments, and adjusting the interest penalties for outstanding tax debts as follows: 2% if allowed to defer payment or pay in installments; 3% if tax debt is self-declared through a return; 5% if tax debt agreed to during a tax inspection (new option); 7% if tax debt based on decision of the tax authority following an inspection; Transposing into domestic law the EU Directive on Automatic Exchange of Information on Tax...