Administrative fees

Changes in administrative fees

National Council of the Slovak Republic on 11 September 2012 approved a new law. 286/2012 Coll., Amending and supplementing the Act of the National Council of the Slovak Republic no. 145/1995 Coll. on administrative fees as amended, and amending and supplementing certain laws (the "Amending Law").

Article I of the amended Act in the Act of the National Council of the Slovak Republic no. 145/1995 Coll. on administrative fees as amended (the "Act. 145/1995 Coll.), among other amends the following provisions:
1 § 17 the following paragraph 3 is added:
"(3) Fees paid stamps revenues of the state budget of the Slovak Republic.".
It is a technical legislative clarification of § 17 of Act no. 145/1995 Coll., Which clearly provides that the administrative fees paid stamps revenues of the state budget of the Slovak Republic.
2 Under § § 19g shall be inserted 19ga, which reads:
"§ 19ga
Transitional provisions for regulations effective from 1 October 2012
If the incentive to act or proceeding was filed in September 30, 2012, the levying of charges under regulations effective 30 September 2012. ".
Transitional provision of law on the use of the effective date of this amendment to the Act in terms of financial management bodies should be applied in particular in tariff of administrative fees from which the deleted 1.10.2012 Part IX. Customs (hereinafter 5.bod see this information).
3 The title § 19h, the words "1 January 2013 "are replaced by" 1 January 2014 "and in the text, the words" 30 September 2013 "is replaced by" 30 September 2014 "and the words" 31 December 2012 "is replaced by" 31 December 2013 ".
Referring to the postponement of cancellation stamps on 1 January 2014 (in Art. IV of the amended Act) governs the transitional provision allowing the use of purchased stamps in Law. 145/1995 Coll. This means that the taxpayer may, within September 30, 2014 to pay the fee stamps issued by 31 December 2013.
4 tariff of administrative fees item 2 point. c) from 1.10.2012 reads as follows:
           "C) certified copies (photocopies), extract or written information
              official books, official records, registers and documents from the file
              or private files in official custody, for each page
              in Slovak ............................................... ..................... 1,50 euro
              foreign language ............................................... .......................... 3 euros "
In item 2, the point. a) the following new wording point. b), and therefore, the third point. b) become point. C).
5 tariff of administrative fees of Part I. General Report item 3, first paragraph, point. a) the words "0.50 euro" are replaced by "2 euros" in b), the words "3 euros" is replaced by "EUR 5" and point c), the words "6.50 euros" is replaced by "10 euros ".
Financial management bodies, in some cases levied an administrative fee under item 3 point. a) the amount of which varies at 2 euros a point. b) the amount of which varies for 5 euros.
6 The tariff of administrative fees is deleted section IX. Customs.
Subsequent to the European Parliament and Council Regulation (EC) no. 450/2008 of the Tariff administrative fees IX deleted. them under the customs area. Acts and proceedings in items 155 to 159 with effect from 1.10.2012 will no longer charge fees having regard to the provisions of the Community Customs Code, which the Slovak Republic is bound.
Following § 19ga - Transitional provisions for regulations effective from October 1, 2012, if the incentive to act or proceeding was filed in September 30, 2012, the levying of charges under regulations effective 30 September 2012. Means that where the complaint the act or conduct which was subject to an administrative fee under items 155 to 159 tariff filed by 30 September 2012, financial management bodies chosen for such an act of an administrative fee. In case you have been an incentive for action or proceeding brought after 30 September 2012, ie from October 1, 2012, financial regulatory authorities such act, which was subject to tax under IX. section of the tariff, the administrative fee is not chosen.
ARTICLE VI amendment to the Act is amended provision of § 2 of Law no. 381/2011 Coll. to cancel the stamps and on amendments to certain laws.
In the present provision subsequently to advance the effectiveness of cancellation stamps from 1 January 2014 adjusting the dates of the relevant facts related to the issue, use and billing stamps. According to the amended Act stamps will be sold until 31 December 2013 and used to cover administrative and legal fees will be the end of September 2014. Purchased and unused stamps will be returned through the Slovak Post Banska Bystrica and the applicant within 30 days return value stamps after authentication.
According to Art. VIII amendment shall be effective October 1, 2012, except Art. III, which shall enter into force on 1 December 2012, Art. I, the thirty-ninth section, which takes effect Jan. 19, 2013, Art. I first point and Art. II tenth point, which shall enter into force on 1 January 2014.

Amendments to the Law no. 145/1995 Coll. listed in this leaflet of the Art. I point at 1-6 affecting financial management bodies into force on 1 October 2012.