FORM: Fire fee settlement
Explanation of the Tax Administration of the Republic of Slovenia, number 426-13/2007, November 30, 2007
In accordance with the Decree on Fire Fee (Official Journal of the RS, no. 31/06; hereinafter: decree) the fire fee is paid from the insurance premium, which the insurance policy holder pays to the insurance company on the basis of the insurance contract for insurance against fire risk (fire premium).
Persons liable for fire fee payment are all insurance companies and representatives and agents of foreign insurance companies, who perform insurance business on the territory of the Republic of Slovenia.
The base for settlement of the fire fee is the paid insurance premium, which is represented by:
the whole insurance premium at fire insurance and insurance against some other risks outside the industry and craft, in industry and craft, fire insurance of property in electrical equipment industry, all other types of fire insurance and fire insurance against standstill in operations.
the 20-percent share of the whole insurance premium at other insurance types, where the insurance premium covers also the fire risk, i.e. hull insurance and other types of insurance of road motor vehicles with own propulsion with the exception of track vehicles, hull insurance and other types of insurance of track vehicles, planes and other aircrafts, ships and boats in maritime navigation and ships and boats in inland navigation, insurance of goods in the international transport and in the domestic transport, earthquake insurance, construction insurance, prefabricated insurance, housing insurance, insurance of nuclear risk, film production, computers, goods in refrigerated storages, mines, crops and fruits, animals and insurance of risk in mail transactions.
The fire fee is 5 percent from the base for settlement of the fire fee.
The fire fee shall be paid for the month, for which the insurance premium or its part has been paid. It is paid till 15th day in the month for the previous month on the payment account, open at the agency for public payments.
The fire fee settlement is sent every quarter to the agency for public payments and Ministry of Finance. The insurance company prepares the fire fee settlement according to individual insurance types and the level of paid insurance premiums.
Supervision over settlement, payment and forcible collection of fire fee are performed by the Tax Administration of the Republic of Slovenia.
Additional information is available at the Special Tax Office (Large Business Office), which is in addition to other tasks competent for performing of tasks of the tax office for insurance companies.
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