public payments administration of the … 2012...vlasta vukovi ć, mf ujp radenci, 12 november 2012...

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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