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

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…