Changes in administrative fees
Act no. Amending and supplementing Act no. 595/2003 Coll. on Income Tax, as amended, and amending and supplementing certain acts (hereinafter referred to as the “Amendment to the Act”), Article III amended Act no. 145/1995 Coll. on Administrative Fees as amended (hereinafter referred to as “Act No. 145/1995 Coll.”) as follows:
1. Rounding of the fee
In Act no. 145/1995 Coll. the rounding was adjusted to the effective date of the amendment to the Act if the fee was calculated as a percentage of the fee base specified in the relevant tariff item. This amendment was from § 5 par. 3 deleted and moved to § 6a.
Tariff items for which the fee is set as a percentage do not relate to the charged acts and actions of the financial authorities.
Rounding of the administrative fee is introduced in the newly introduced § 6a. The calculated fee shall be rounded, to the nearest euro cents, so that if the amount exceeds the whole number is
- (a) less than 50, the fee shall be rounded down to the nearest euro;
- (b) equal to 50, the fee shall not be rounded,
- (c) greater than 50, the fee shall be rounded down to half a euro.
Such rounding shall not apply in the case of conversion from the euro to a foreign currency and vice versa (Article 7 (9)).
The rounding of the fee shall also apply to the fee reduced pursuant to § 6 para. 2 of Act no. 145/1995 Coll. According to § 6 par. 2, where the acts and proceedings are carried out on the basis of a proposal made by electronic means or by means of an integrated service point, the rate of the fee shall be 50% of the rate determined by the tariff, with a maximum reduction of 70 euros.
2. Payment of fees
Following the cancellation of stamp stamps, the wording of § 7 para. 1. The method of payment of stamp duties shall be deleted and a new method of payment by SMS shall be introduced.
As before, fees are paid in cash, by credit card, postal order or bank transfer at a bank or branch office of a foreign bank. In cash, by credit card or by payment via short text message (SMS), fees are paid through the technical equipment of a legal entity with 100% ownership of the state, which is the operator of the system (Slovenská pošta, as) only if it has and financial authority) created conditions. Fees may be paid in cash if the fee does not exceed EUR 300 in an individual case. Financial authorities do not have the conditions for these forms of payment, with the exception of the Bratislava Tax Office, where it is possible to pay a fee in cash or by credit card through a kiosk.
There is no technical equipment of the Slovak Post, a.s. (kiosks, cash registers), with the exception of the self-service kiosk at DÚ Bratislava, ul. Ševčenkova 32. However, the taxpayer may pay the fee in cash or by credit card either at selected kiosks located at the offices of the Ministry of Interior of the Slovak Republic or at kiosks of other administrative bodies, providing the FS body with proof of payment of the fee issued from the kiosk.
The list of offices of the Ministry of Interior of the SR with kiosks located near the offices of tax and customs offices is published on the website www.financnasprava.sk.
If the administration is involved in a central system of fee registration (CSEP), the fees paid by postal order, bank transfer or a foreign bank branch shall be paid into the account of the system operator, which is Slovenská pošta a.s. Financial administration bodies have been involved in CSEP since February 18, 2015, therefore fees paid by postal order, bank transfer at a bank or at a foreign bank branch are paid to the account of Slovenská pošta a.s.
The amendment introduces the obligation of the taxpayer (Section 7 (6)) to mark the payment of the fee with identification data, which are, in particular, the account number and variable symbol, if the administrative authority communicates this data. Identification data to identify the payment for taxpayers (especially electronically communicating tax subjects) who wish to pay the fee when filing a complaint with the FS body by postal order, transfer from an account in a bank or branch of a foreign bank to a collection sub-account of Slovenská pošta as www.financnasprava.sk.
In other cases, the fee is paid by the taxpayer on the basis of a FS-generated regulation from the Charge Management Module, receiving a payment voucher from the FS, which contains all identification data for the respective fee payment.
It also specifies in what currency the embassy collects the fee. Fees shall be levied in euro or in the appropriate currency of the State in which the embassy has its registered office, converted from the euro by the reference exchange rate determined and declared by the European Central Bank or the National Bank of Slovakia on the day preceding the first calendar day of the month collects or announces its amount.
The note to reference 7aa) is changed to Sections 43 and 44 of Act No. 305/2013 Z.