public payments administration of the … 2012...vlasta vukovi ć, mf ujp radenci, 12 november 2012...
TRANSCRIPT
PUBLIC PAYMENTS
ADMINISTRATION OF THE
REPUBLIC OF SLOVENIA –
REPORTING ON GENERAL
GOVERNMENT REVENUEGOVERNMENT REVENUE
Vlasta Vuković, MF UJP
Radenci, 12 November 2012
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PRESENTATION OF THE PUBLIC PAYMENTS ADMINISTRATION
(PPA)
o Reform of the system of payment
transactions.
o The PPA is a body within the Ministry of
Finance.
o The PPA provides services for budget
users.2
PRESENTATION OF THE PUBLIC PAYMENTS ADMINISTRATION (PPA)
o Organisation of PPA: offices and reginal units
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PRESENTATION OF THE PUBLIC PAYMENTS ADMINISTRATION (PPA)
o Tasks of the PPA
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REPORTING OF THE PPA ON GENERAL GOVERNMENT REVENUE (GGR)
o Reporting covers the following:
o Daily/monthly provision of data;o Daily/monthly provision of data;
o Various forms, scopes and periods of
reporting; and
o The UJPnet web application.
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REPORTING OF THE PPA ON GGR BEFORE
THE INTRODUCTION OF TRANSITIONAL TAX
SUB ACCOUNT (TTSA)
o Before the introduction of the transitional tax sub-account
(TTSA), the PPA governed:
• 4519 GGR sub-accounts of Tax Administration
(TARS)
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(TARS)
• 6376 GGR sub-accounts of other supervisors.
nadzornik
DURS
41%
ostali
nadzorniki
59%
REPORTING OF THE PPA ON GGR BEFORE
THE INTRODUCTION OF THE TTSA
o Supervision of charging and paying of taxes;
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o Prompt and accurate reporting on types of taxes
paid;
o The type of tax is defined by the GGR sub-
account.
REPORTING OF THE PPA ON GGR BEFORE
THE INTRODUCTION OF THE TTSA
Disadvantages –
High cost for taxpayers, difficult
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identification of the supervisor;
Advantages +
Prompt provision of exact data on types of
taxes by the PPA.
REPORTING OF THE PPA ON GGR
FOLLOWING THE INTRODUCTION OF
THE TTSA
o Following the introduction of TTSA, the PPA governs:
• 214 TTSA accounts;
• 774 GGR sub-accounts of TARS as supervisor, and
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• 6556 sub-accounts of other supervisors.
PDP
3%
nadzornik
DURS
10%
ostali
nadzorniki
87%
REPORTING OF THE PPA ON GGR
FOLLOWING THE INTRODUCTION OF
THE TTSA
o New method of paying taxes and reporting
data;
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data;
o The type of tax to be paid is defined by
TARS as the supervisor.
REPORTING OF THE PPA ON GGR
FOLLOWING THE INTRODUCTION OF
THE TTSA
Disadvantages –
Delays in reporting on type of tax by the
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PPA.
Advantages +
Lower cost for taxpayers, option to pay
several taxes on a single TTSA.
FUTURE REPORTING OF THE
PPA ON GGR
o Rationalisation, optimisation, informed and safe
transactions;
Project to introduce a transitional customs sub-
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o Project to introduce a transitional customs sub-
account – PCP (TCSA);
o A single TCSA will replace 26 GGR sub-accounts
of the Customs Administration of the Republic of
Slovenia (CARS) as supervisor;
o Introduction of a system of data exchange
between the PPA and CARS.
FUTURE REPORTING OF THE
PPA ON GGR
o Keeping record of payments and reporting on GGR;
o The type of tax paid will be identified by the
reference number given to the payment order and by
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reference number given to the payment order and by
CARS as supervisor;
o The CARS project is closely related to the project
implemented by TARS, with certain improvements;
o The PPA strives to provide high quality data.
Thank you for your attention!
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