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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

|Proposed Changes|Slovenia
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 agree…

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