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Compulsory duties and other general government revenues

Compulsory duties and other general government revenues are all tax revenues and non-tax revenues which are defined as generally compulsory pursuant to laws and regulations and include taxes, contributions, fees, charges, fines. Taxpayers pay compulsory duties and other general government revenues to general government revenue sub-accounts.

Payment

The payment of compulsory duties and other general government revenues is supervised by supervisory authorities who are responsible by law for the collection of compulsory duties and other general government revenues, for keeping records of claims for compulsory duties and other general government revenues, for co-ordination and reporting and for the recovery of claims for compulsory duties and other general government revenues.

Compulsory duties and other general government revenues, the payment and recovery of which is supervised by the country's main supervisory authority, the Financial Administration of the Republic of Slovenia, are defined in more detail under "Taxes, customs duties and other charges".

Cash funds arising from compulsory duties and other general government revenues are revenues of recipients of funds, i.e. the budget of the Republic of Slovenia, municipal budgets, the Pension and Disability Institute of the Republic of Slovenia, the Health Insurance Institute of the Republic of Slovenia, the Slovenian Sovereign Holding, the Housing Fund of the Republic of Slovenia, Public Fund, and the Slovenian Tourist Board.