<?xml version="1.0" encoding="utf-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e91a9a2-285b-44a1-803a-ac98d01ab898</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e93b8df-4a3d-46de-a29a-8fb76e7f1b70</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e93c6a8-9435-4577-9e80-538d5f4516d8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e93ef04-9c16-4212-88ad-a2c3c0f67841</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9509d5-98e3-45d7-b365-8da249512fa2</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e956c73-db5d-49b1-a076-af511a17e845</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e963836-222f-41a5-a54f-d5d276186767</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e965af0-3471-42f5-abba-6fc6c1dd0ada</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e965d1a-c350-403f-8fac-4b158e3af981</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e96c5ab-25a0-4d6d-a5cf-f6a7d8b39467</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e97648b-4ef2-409c-981b-74927f29c90b</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e976830-b960-4512-80d3-a41dc067aeca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e976edc-16d5-4b6c-947b-730567ddd71e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e979795-e0f1-498e-907d-460756d5160b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e97f49b-9f58-4ed9-b26c-94bff33fdc17</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e984537-bb2f-49be-becf-c4929a7424d7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e988b9f-f259-4195-a79c-d072bc6778bf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9ad028-4e9f-4596-a82b-ae71258c7d20</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9b200e-ecc4-4e0a-b01a-ef1a12211b0b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9b54e2-6502-4ed1-872b-c32f185fd8f3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9c365b-d431-43ba-9acd-b945e8097396</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9ccb8c-f644-4eb7-94a8-e2e27c2b5376</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9d06fa-414d-475c-90a0-350ed53c88c4</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9d8476-6683-4392-982e-8313218ae843</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9dd4c0-0315-4b8f-91fc-f1ad7d0cfb3d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7e9ecad5-3409-41f3-9956-782a049a33e6</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea05253-488f-45e1-8540-773c60cdfd84</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea0a26c-2091-4541-aa54-029af87563d9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea16981-d220-4c21-9671-db94465075d2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea25af1-b168-414e-8e6b-41a10e6cf441</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea2d280-0a63-4fcc-8574-86fcb8966eb0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea5629d-ee79-4b79-a481-ef8a70c9df09</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea676b0-c328-4f58-a57d-898e9a91b85c</loc>
    <lastmod>2023-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea6b23d-8616-4f73-b937-d5fb30f33ccf</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea77e41-59ea-4815-b712-d76a17b26c54</loc>
    <lastmod>2025-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea7df28-6b8c-437f-b4de-d919ba10c271</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea86aee-d4ec-4548-84c8-8ecd13b9a738</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ea9a9e0-1299-45f1-914b-aba0f869201c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eab7659-aed4-4eb0-a364-41a050603673</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eac1cb3-74e6-409f-a647-07240e194ef4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ead4b39-3573-40d2-93d6-52b6d1711afa</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ead8f19-e78a-4b5c-91cd-f142e2cc5f79</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eae32ef-9f10-42dc-a9c2-21d62d543b93</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eae9b31-8499-494e-b523-1ced7c581ff8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eaee48e-023e-401d-92d9-77f0a60ce834</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb047c7-b240-4590-b1b6-bf940ec9f4bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb0d569-60cf-4011-911a-a3da52326a00</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb0deea-280f-4717-8662-298195f17536</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb14c64-cf9f-400f-b601-fd48bbda2acf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb2468e-4a41-4fad-b964-1e88b8326b63</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb27b97-def3-415f-af34-f683d29821e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb30ea1-1e86-45f3-b66f-ba146285600b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb32ca2-3cfc-47b3-82c4-60ef29e0d3ca</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb3a503-b162-47ba-bdfb-3952c4cdb11a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb416a5-925c-40e3-bbb1-501db14a64a0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb51333-6d2b-4acf-95ca-b490caf863b5</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb60095-2d32-4919-ae31-575385790123</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb622a3-54ba-464a-be9c-f29751f4b794</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb626c8-2f69-4520-a763-1739a8b5a724</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb71d95-11a6-4f67-a4e0-c0c1dcbdca81</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb76bcb-6f58-4916-be25-061d767cd46f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eb7f7e4-b6a8-41ca-8a64-68c216695dd0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eba1c6c-5fe3-4830-bd87-9e714ef0b00f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebad7c3-12a2-4c5a-864e-55d9c4c87724</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebb2497-7820-4313-b71f-4447f16e4771</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebb3247-1d02-413f-91f7-6ed840cecb36</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebb9e1c-038f-4c0d-9383-818f709b8b35</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebd2153-64f7-4fa3-83b6-926645fdd889</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebd7671-db34-4020-82f2-c4042ac68077</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebd9cee-8b90-498e-a6f4-74bbbfb828eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebda411-d220-4f77-ba59-e766776ff438</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebdbfab-0f01-4943-bc35-826279040a97</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebdc94e-b219-491c-a26b-7d171210736d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebde5d6-fe88-4429-ba10-e180b0895c37</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebe36d9-d40a-4563-9aa9-37ca0ee7c57d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebe6093-046c-4a0a-b46f-b7dc3cfcaf8f</loc>
    <lastmod>2022-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebef18d-e833-4de6-9348-8d6aff874c2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebf4e8a-d81d-482d-a37c-37a9ba626157</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ebfd736-aa0a-499f-806a-c6cf8ccc5efc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec12c72-73ed-485e-a2dd-3c41958f1b51</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec169af-e728-4251-bbd5-d397ff0a60dd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec2bb3e-8913-4da3-9dbb-1e146249174c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec33d01-2f58-420d-b690-5e6d7fa4a294</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec352e1-f6e9-48be-8f0b-0ef7fe338565</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec47b50-f838-481c-a2d1-e34a2361a608</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec47c1f-d3cd-4322-a602-3aef5638ae5c</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec4a3be-822b-4763-899c-950ade36ad67</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec4acea-50d1-43e7-a5fd-d2803888f336</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec4c8c4-6427-4ace-a504-3ea24a0a674c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec5c136-aebf-45fa-9769-fc998a40c58f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec5f39c-4ec7-40e3-a777-0de5e8b9dd05</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec94a4e-b951-4183-9c42-0e984f947ed1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ec9d204-2c59-4ab2-b910-e3b1c043c2d2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecadb02-c801-463f-8c65-072fcdbcb0bc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecb7613-b6e3-4dd8-a32b-a2fe0143c654</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecc24f1-6f12-484d-b686-de74a50c4678</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecc34da-2162-44bd-91f3-420d1e7904f2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecca9ce-aa92-47a2-ad7a-0bf0f091c75e</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecd6f30-016f-4e09-808f-ea35b4a63c61</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ecfe69a-89a3-472f-86ac-81e259e71cc4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed35c02-0e02-4e35-9610-9a973449c04b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed3e5ad-4f5b-4234-8720-c4a5b905464d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed43f58-34f6-4aa6-89a8-b6bbae9c09ee</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed583bc-a3dc-4987-b6ae-79b24192646c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed594e8-1163-4e2d-959f-db4f64d53def</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed7390e-a2c2-4d47-9e4e-8a068386602e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed771f2-834d-4690-b59b-ca66ae98f88a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ed9dbec-15cb-4784-8e34-1f47b4c37365</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eda91c6-53e8-4d56-acc2-7481ac0a024a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edb18d8-1352-4e72-b621-9b89788f1b63</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edb9cb7-0948-45e7-b78d-db723ebc8a28</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edcc34a-fb72-4eb8-ac65-03171a8b780c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edd5770-e388-46cf-a923-93682f7e80de</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edd775c-253f-45eb-9cec-fb33aff1a77e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ede4993-61cf-4ef5-bf34-05463c8dd84c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ede8415-c453-43f0-9c29-bf2b87605052</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eded169-5a3b-4b79-929e-4170dbb52af5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edf0d4b-d11e-43cf-b6cc-e060ce5eaaf3</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edf7b94-4687-49c0-b579-bfc1cd2b7291</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7edfb33c-2099-4e9b-b481-083a0a99c198</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee089cd-a351-4c71-b96e-1ffb64d5e59f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee1ebc4-f3a8-4a2b-b043-dabcecce9f61</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee1fec5-2d58-4b18-9450-499cf221dda4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee29523-1090-459d-a548-145380bda12b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee2f3b4-13bd-4aa6-831f-2424d54e8806</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee3003f-3072-460f-b462-3e1ca4117548</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee44c5a-2d72-4a30-9c97-c73bfe62f235</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee47b9e-bec0-48ab-9930-1fbcc13b671f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee5f4f3-f297-4433-a1da-8a432c6dc9e5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee6072f-10a9-4b59-83c1-20ac5ad8daae</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee84f6b-e5c2-4872-9106-9e36cc84e151</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ee99ec6-d423-4f0e-8ef1-7fbff9511a7f</loc>
    <lastmod>2021-10-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eea1796-806f-4ef4-915a-5c409eb007af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eea3d7e-574d-4043-bc0e-d3aad1afa5e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eea91b4-4026-465c-b176-f4c8e624a122</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eeadc25-4470-4624-97f2-0008ff86e9b5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eeb1659-306a-49dc-8713-564fb1b2f0b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eebd785-4500-48a7-bff7-0d7764a089bb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eecbc1e-de48-4d82-a58a-70fb0980a74e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eeebf55-40b2-4dc4-a7e7-7ed56d1b223f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7eefc076-cdce-482b-85e0-568005562e37</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef04847-4346-4bfb-b1b2-87ff28dc110f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef2dee1-fcd8-4a2c-930a-56780c5e50e7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef312b8-4ea4-4817-bd46-3db054f96406</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef36806-b5be-4196-a386-54810448d936</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef3864a-d599-4d1d-9219-b951ade53fb3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef3ca33-45d9-4595-9ea6-fa0b15c54fd6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef3cf3d-bbca-4e7f-88a6-ea40f765a36c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef4570b-205e-43ee-affd-a9263d219210</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef598c2-f34a-47d6-96ba-1af5c0db92f5</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef60c5b-8edf-430d-a2d8-e170aea8aac6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef69018-b589-48fa-9465-86bda0fd7024</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef6953d-dfca-4710-a8f5-45f726b952e1</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef70c65-18bf-4652-aa65-8c37c1216415</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef7fcf8-d473-474a-9fb2-b5a21ea56bad</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef86525-ff33-4fe8-bd39-8f42e7be6b7a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ef968a4-f41d-4a02-8c5a-6cc81624fe85</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7efc2c9d-23c0-40f0-afe3-c74856e07f33</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7efccdf7-30bd-4402-bdee-f5670e66e785</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7efd11fb-f632-4036-a510-2ff98f455adb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7efee530-ec6e-4002-b8d2-34b9e3a55c99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f001aca-ce00-43be-a1ff-5fbdfa700e94</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f01556e-3572-4f9b-bb5c-42a230a49e26</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f017286-c849-4d57-9bb5-26f9fb0ec214</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f026d9e-acaa-483d-a0a0-e400686f18d2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0371f1-e4fa-4e82-b0fc-9c2b94f3faea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f055862-7611-46a4-80e1-2778648511bd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f05a886-f18f-43e7-aeb2-f226b751aeeb</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f05b5be-7a3b-4228-b4cd-0a5fdbf41dcd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0639b3-e311-47b0-af73-cdb0919f2c5a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f06da1e-2258-49a8-9cb6-23c58356b801</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f078844-cdbf-4e61-99d3-024b21773177</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f07b5f3-6c65-4612-87c7-316dca72f79a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f07c389-9711-4fe8-a4de-ca6d6be24774</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f07e34e-d55f-4f4e-84a2-4e1ab804bde9</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0c4c13-501d-47c9-88b8-925e7b4a6a1b</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0cf1a7-bf8d-4684-8ab3-ba1dad8428bb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0d001e-5e96-4f1d-aba3-a8d928fb8ce5</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0dd951-92ba-411c-a8ce-71b6de907d78</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0ea9a1-1b36-486d-b137-2bab3ebe25d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0f36ec-2655-4e00-8d38-e56dfd3250f8</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f0ff003-d589-4314-a3c2-446d14a2876f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f100edf-7ef0-4984-9b1d-986db792f2f5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f101201-1b7f-4634-ad1e-23cc39923030</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1053c0-b9b2-444e-a3d0-842b201b894a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f10fa1e-7ef2-4a1d-a23c-4104cd3f97fc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f121ef5-1c5d-4c63-9290-7ddf659548dc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f128274-b30c-4a0d-bc05-76d3ff2c35ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f141511-523f-4be4-8189-264678e5a5ef</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f14b05d-ab55-4d85-9f27-cbd0b08be35e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f165097-0ed2-4a1a-9567-04472092102a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f165d45-ce39-48e3-a912-9bfe0f8977b9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f166717-e37e-49b9-ab05-53d96b9bdd2a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f16ea72-1433-4b18-87ba-9501fcbd8e78</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f18dc49-5403-4565-ac98-a2abf221ac92</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1920d3-e5da-49fa-bfdc-6d7e8fde212d</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1943ae-4e1f-4805-9812-482c286f9588</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1a4667-0d74-4098-b4c3-40f9aecf6d2e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1aad18-6720-4a82-b7f7-698911021d65</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1b03bb-5a20-4caf-9d4f-8cfdc8793095</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1b61e3-9ec3-49a0-92ed-cf7fd5e684c9</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1b743f-8079-442d-b526-a10d0e30479b</loc>
    <lastmod>2025-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1ba36a-3947-4f9e-93e2-fadc19671f00</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1ba50f-0aa3-475e-a279-60cd61922475</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1c29dc-24ea-4487-8a1d-26cb4156c900</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1c2da5-d9a0-4983-8647-4b7903c11750</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1e8fd5-4f08-49ac-8a25-0a5733dd7360</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f1f43d1-cc57-4e69-8cd1-04b5d01c2950</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f20af28-7b64-4fc7-96d0-742a50c0527a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f20d570-f9b1-4979-a400-21dd9424ed2c</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f215510-2443-4d98-bf16-bc5a6921b57a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f234933-350c-431e-b789-b87af6f95f31</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f23a820-f79c-4dce-84f2-e0d979111762</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f23f57f-341b-4dc4-8d00-99455af60358</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f241236-0072-4d76-b22f-3e0f258edae4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f247d4b-a717-4cbd-bc9e-da1efcf12544</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2491a0-9523-48bf-a161-8af55c9371a0</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f25fc7f-da9b-47e9-8022-f8c2d3753cc4</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2671cd-c346-41fc-b08f-5d1747eaeeed</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f269c1e-8127-4d47-8233-05bbdedc9c5f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f285a12-e134-4ad3-864c-8d1e2cec144a</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f28f153-b86d-482f-8f0f-4bcb36142a99</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2b87fd-ffa0-4cf0-82b7-fbc79f9313be</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2c725c-74e9-49e2-8f8e-e8ccf1abe345</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2d6098-606d-4f60-a281-4d9323431cb6</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2d80c7-481c-4d3a-8417-e8ecbb816821</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2daaba-aa31-43b6-a466-5bcd7177f86d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2e0c76-5699-4bc2-89b6-032b84cb385d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2e37ff-5b0f-4ce3-b669-704827c63527</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f2f6662-a82e-459c-ac38-e392eb23a634</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f319b6e-51f0-4e97-a99e-9d697d7ae60d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f31c0ad-cfec-4e01-9b55-22cb063cecef</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f32bd1a-ca68-4cf7-a1ed-147c9873e792</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f34d549-c5d3-485c-88ab-71e70e2189d8</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f34ff3a-81a3-4ac2-bc1d-81be86e98ecc</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3517d2-baf0-4c8c-a63b-4d85cfa1a8bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f356dd5-b2b6-486e-9484-7d013368a70d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f36689c-8560-4557-b162-b548a0636b8a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f372264-6291-4840-a1d7-ec27704012fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f376fb6-0766-4254-8697-f2fa8be548ae</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f391551-ef46-419d-8ea3-7ad627c829d9</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3981a2-ce74-4f05-9e5f-8f5a71c2b5ee</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f39c3c4-4ee2-4fa4-99aa-608eb1283c4e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f39fc8e-b8f4-477f-bdd0-94fbd5ef7846</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3b5440-5ee8-42e8-a574-44600353c748</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3b7f1a-8b88-4b9c-a2f6-5cd254c80e6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3d7960-01ea-452e-b64a-ee3915445510</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3e30b6-689a-4f96-8264-7e37817c48d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3f038b-6fcf-40db-b1b0-a807c5a304dc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f3fa222-0e67-461b-a022-ba4f076b7fb8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f401aee-de4e-4c2c-a01b-16d86ba39c2d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f404647-349b-484e-9fae-817cdeff46e9</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f406f82-fc51-4513-9836-1f70cd0fc124</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f41136a-adf6-4fcb-8600-0d12809a5013</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f413f10-c582-4dd3-a491-a0c8e208312b</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4149c6-5274-471b-84e4-4a16b6b989ed</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4207f0-02c0-4df9-9031-d69e8dcdbc5b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f422e55-bb72-4a4d-bb60-226c194c4184</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f42775e-f21e-4ee2-92fd-ba85b60e0e96</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f42a4d5-54d0-47b6-b1e2-89e4e39b02dd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f434054-b178-4100-ad64-ce81156762e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f43497b-1e3b-48ae-af02-0786acb79e8a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f459471-bf27-4d51-82ae-8ebc3dfc1db3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f460a32-8107-422e-a28d-0943379994a2</loc>
    <lastmod>2024-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f47e652-095f-4135-932e-d14350cce696</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f481ad2-7009-4c11-8121-778ccdbd2d39</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4ac4a4-b225-433d-8251-686dc105199c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4da90b-5c13-47fc-9a2a-c27895a18efc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4e0391-a51c-44bb-b063-3501fcc0af72</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4f5ca8-7316-4ca8-b3f8-a14ebf433806</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4ff073-57a4-4b82-b832-bb6c9d549afe</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f4ff625-7015-4821-b89f-0f6adc319968</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f50bf91-5c6c-4128-8c7d-0173a0038446</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f532698-fd93-4516-9e17-44ad48095543</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5385b1-e4a3-4b47-b9b2-8d598c5b0b98</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f53f764-8183-4413-bfdd-b8ce4f82c37f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f547f66-64b8-40c0-ac47-154ac49b49a3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5507d1-4b30-4365-858e-fa69ca8d1e24</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f552460-3063-4030-844a-8ff11217e34c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f55947f-c337-4873-bae6-c4e4cfcb374e</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f55b52b-6537-4bd3-acf9-b13fb1634fc1</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5631eb-e50c-4d3e-87bc-ee69b9d6bd7e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f567f99-0c79-4864-b990-babbbd31a37e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f57940f-82f4-4872-b585-6681cd827082</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f579ea5-c23b-4a51-b7f4-d7b28bcd078c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f58a693-512a-4421-97e0-95ba465d85d6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f58d898-f5d7-4d72-adfd-2035ded5d404</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f58f4c2-7025-42f8-b7ef-3b491a79e9ce</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f59ecb0-6e59-44a2-9df3-7fc97913cd27</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5c5f27-0dcb-4cc9-bd06-246e783eb7f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5ccb3b-785c-41cb-bce1-b072f89a5a6b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5e0550-6ad3-4788-87bb-0b7f421f71a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5e67e6-97f7-4537-8429-ddcf797e32b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5f16e6-a6cd-4e04-85a5-8fdf9250598f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5f277e-bd98-4cb7-b7fd-01b307066213</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f5f7ead-8a5e-41f8-9dde-4de87d8ece67</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f61210a-2c3b-417b-b602-af7963536ee7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6242d2-4778-4ab8-a4e3-47928e5951aa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f62be8d-8816-402c-941d-2e2a0b94f1dd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f62fe75-1d27-4ab8-bf68-57a67c0b9c99</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f632e1c-e96b-43ab-9df4-37ddd8d08b2f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f63a768-e3ae-44b3-8946-9cabff6d6426</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f63f56c-3991-49b3-b4ea-62b3e7009bc9</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f66165b-9be7-49d6-94b8-022aa416f33c</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f66a076-c1e6-4766-bc91-4086009a4e9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6749f4-fa4b-4233-806d-31570d646b30</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f677cba-2cf8-4ffd-9056-c657018ab90d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f679eb7-edcc-4553-9840-a0247b590522</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f67f010-e989-42c1-8a63-d56bc1c9c770</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f682152-774a-4e44-a1ab-55e3368e7bbd</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6898dc-4fd2-4004-98bf-9d990b3c887d</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f697183-cfe2-4bff-9039-adaccb43ea46</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6a3e27-3ff5-40a9-99b8-1a00ec7f1ab9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6ac3fd-a295-4e78-b40a-069882d18632</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6ad3c2-f428-4e2d-ae2e-99966164c8b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6af800-c029-4a4a-9988-c181b96563db</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6afe71-f20f-48f3-a53e-43d8959731c7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6b6646-1cb0-420a-b24d-fad1cde8d217</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6c5eb6-dc67-45a8-baa7-a13cdd2cf4b0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6c902b-f447-4737-9688-e2119287d2a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6e3b4a-2889-4869-bb1b-400b98195701</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6f796e-3419-4d19-9349-2da6b17ad20d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f6fff3f-4180-4d28-a692-78fd34e11317</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f70435f-934f-4d63-9cba-12a6d75d1b9a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f70b53e-c876-41fc-bbea-704b8a079cd2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f71e3f3-9933-4308-8184-2b8e878bb007</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f71e434-00bb-443e-b325-55bf8e618f6c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f72b8ad-9972-4787-a9c1-eb8b04484a51</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f732c5a-42cd-40b0-9363-4770de662f26</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f75041d-8238-42c5-a234-f91a2751a0d6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7520c5-f428-4978-a448-96031b5670a7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f755471-5f51-4f3a-bd0d-581d78370fd8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f76c805-1d27-4712-bed7-517303c8b695</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f775409-e1e8-44fd-9cb5-7f3df596b7a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7773ed-6db1-4bfd-bc4b-eebeb7bd39ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f77ea23-be0c-4a7c-bb86-5565b0805157</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f795891-51ab-4745-968c-7d9821ab3ae6</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7bba22-6fac-4ad0-a6b7-0f74ea2418b6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7dc456-a532-4370-9def-b6e43cac2e27</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7dfe20-ecce-41c3-ad11-1e2b2c44c2c6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7e76b7-91cd-41e1-bbfe-89233e4bf06b</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7eb849-1756-4bdf-af1a-ef41f99cb688</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f7f71a2-eb5a-4681-bf62-73026eb9e211</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f803ea8-8c03-42b5-b3a5-c4bf8e29935e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f80fb15-0e49-4503-9680-d930cdd4af2a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8103f1-1e5e-4591-b1df-c0d7345a8fc2</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f810c5d-bd07-427e-bce4-b35f702af0ea</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f81255b-a435-4ac6-8c35-236ddfa18189</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f815f43-e359-4ce8-9b04-1c403272c462</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f827250-a534-4401-9e38-be7250235ffd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f830fde-8662-4125-b23f-ec3f38c90186</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8323ea-965c-4d51-8011-22af34520795</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8333f4-ddfb-47ca-8a05-0dd8f6b95b8a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f845006-d583-4867-a8f3-66b23bab0419</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f855883-87ff-4f2e-990c-83f6d0b6a661</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8679f5-0a83-43f7-ae5c-108cdcc8c12e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f87a221-a8d9-41c1-a056-ff3c623cfbef</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f899eda-a6c0-4d72-8c45-87a8ac31f48e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f89b787-e1d4-4320-ac72-eee7d0171714</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8a1ce3-6ae8-41f2-91fd-ec5420629cbf</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8a9757-9a43-4c81-a4a5-67acd81f17f3</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8b30da-cc5f-4d42-b19b-82ed6ac5c83b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8bb95a-993f-4a82-aa7f-ff72db7f7bc0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8c2d71-4f4c-428c-b6fe-e6aaf1c08683</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8c473b-0f70-4ec3-936f-3de41d48fdee</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8e0630-4b9b-4fac-9b17-79bdc7676b66</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f8e4fca-fc9c-481b-83fd-3f29cff88a5f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f91064d-2ec0-4f61-b3f7-41324dc7b97e</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9195fd-67ee-4d4e-8858-247e82bf738d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f91fa2c-7d44-4afa-9d59-895cc38b6014</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f941595-b7b1-4d59-8d1b-ff3c84d11d11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f943416-ba2c-4258-93d0-75733af7dbb9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9489a7-f3f2-4a6a-ab8c-ad7ca708487a</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9670d0-ba1e-4dde-96f8-747c91624dd3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f97b8d9-ab76-47a2-b046-888be05064a5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f98e218-7a16-4e97-a066-809cef64bd9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9963bf-55b7-447a-926a-95b07b0ea871</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f996e21-82fd-4bec-93d7-0f0593cc2483</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9979c8-39db-47ec-8f27-0c26e1f92cfe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f998a83-cdc7-4644-a4e0-5f16514de26e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f99d421-a38b-4e9a-ad79-d10181ceab85</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9ac438-fb07-41c8-9c75-4d7fe71f7eed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9af410-a575-4fab-b163-fd8012a10172</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9b632d-a9e0-47e6-acef-1a25ea2f88ac</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9be471-a819-4ab8-a521-c5364126911b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9d4b4d-562b-42f4-b1e1-a05b2659fa6b</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9dd842-6741-456d-ae16-2a492e3382e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9ee4b6-9d47-4d98-999d-f99c075f400f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7f9f91d5-2ab2-4bb6-965c-ab2075ff2885</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa0c514-a5d5-42d8-be19-c1270fe6cbb6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa0cdb4-bbca-44ea-be22-251eaf6d37ab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa0ee99-71a2-4799-88eb-47b5d6f8ea95</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa1a000-aaee-444a-b6f3-f57253be86e6</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa3dc9f-af96-41de-bbfe-2f4d56f44ff1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa4dcf0-0cd5-4007-8602-7af99e90a537</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa521f1-edf5-4f27-bb52-b8d7d7db6202</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa52a1c-6142-4740-87a7-dcad167bcf15</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa556d0-5e49-46ca-bf03-8ca956276192</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa558c0-de8b-41ef-ac93-af09e84cd1e6</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa5ab3c-f294-4581-b73b-07d7facf38f7</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa82a8f-d78a-49cf-a2d3-3f8235b34a05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa87de4-74b1-4fad-9ee4-22b0b934b09d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa8deb5-7b70-471d-bc57-729ff9f371af</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa989c4-d70a-4ad9-98c8-d11f7299b63a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa9a57a-158e-42a7-85a5-79877dd67f2e</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fa9f40a-8def-49b0-9407-2bb2254ad581</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7faa66e5-6d21-41e4-b1c5-87f9f87420e7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fab16ae-2176-4681-974a-291c85feed57</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fab312b-8898-4b18-a808-5107f95774e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fab517b-30d9-4859-8616-6c493dc1189b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fac8e0e-7484-4136-bc94-13ae53bb2d70</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fad83e6-8eb3-420f-9515-f9bbd52dd2e0</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fadec43-700f-4efe-bf6f-9b7fa6683501</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fae4547-9e24-4340-a8c5-e3421cf38174</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7faed426-1e61-41a7-96ba-a118a7e70164</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb087cb-3de4-4717-8eca-e2535352ba65</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb09f1b-44e5-4724-bef6-a1867e70ca8a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb12e06-2299-4974-91d9-053d2002e5c9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb1f33a-f872-42a3-9046-f373a77be14b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb27729-47a3-478b-9571-2655ede374c2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb2924e-4241-4663-af51-d54a17595115</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb30c85-c7a7-412d-8981-474e13043ede</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb31c50-996f-4727-8d2b-ddc6bc0202b7</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb342b7-b0f8-4330-93f4-8a4ef8650d50</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb37789-9035-450a-a088-34a3a8c82b7c</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb3868b-a22b-404c-ac0a-b25df74620c8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb3c398-61d0-4bc6-886e-7774d9a8bb6b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb48bef-9f7d-49c5-a3d0-fbda41686a87</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb4bc23-b440-44e3-8981-1343dcdd6a82</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb56e36-d167-41d7-a2b4-70bb14687c89</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb58bbb-ec5c-4ad0-9030-9715ec5f5a30</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb594f9-27a9-4fe8-86d3-8af0ea1707f0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb651e2-09e0-4677-99f9-e8821a033551</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb6d3cf-a29f-4dc0-ac8f-71bdf84c9948</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb6f180-19b8-43f9-99b6-3e5f6a04bc61</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb72599-5b3f-4340-ba70-0d225e7f42f6</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb76d20-356a-40e2-8499-f3269e4a2eda</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb7a1a9-7388-4fb2-8079-52c51c9990c9</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb7e4f5-d02f-4892-a3bd-001525ffbf7f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb7f1dc-296b-4ce1-9c01-4814e057dd30</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb8338c-1e1f-456b-8faf-98bffbfa86a9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb858c7-0674-4a84-90e3-81450a02fedc</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fb9a83a-8a2e-42ff-8e8b-1da12736b2dc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fba6ad2-cbe8-466d-ba61-904368413324</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fba98a9-7acf-4983-9f7a-050ec9d90114</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fbb8def-f6e0-4ede-933f-914d1331152d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fbdac53-a40c-448d-bca8-0746d7198fe3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fbe698b-d8ad-41fb-ac7b-6367bf34155c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fbfa0d9-e251-4e03-9756-9bd9d955ef68</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc06a72-1f52-4a5a-920c-8f05a8a212de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc0a968-7fe7-4099-b8bb-6f86013918c7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc1005a-136c-40bd-9161-f29deba3585e</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc119b5-bf5f-4007-88f0-15dbcfdfdb67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc15858-18ca-4023-bd1c-6bd10b9d854c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc1f85e-af0a-467e-9c07-a2b4f5c11c20</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc37e44-4bc4-4595-b2d1-246f78c67f73</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc3b891-7881-4b9c-af44-d6bceb7d7001</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc429c3-23d0-4283-a9ca-9558ff8d57f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc64d7d-09f7-410f-b00e-5c33fa8ba12c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc70800-2a39-4532-bb97-e2662ba85c1b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc84f0c-d982-42e2-8ae2-0d2c77b3b503</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc86665-6dad-433f-88fb-5accb575add3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc897c1-c500-4bd5-809e-0142b97dae66</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fc8a20e-5c48-4e32-a84e-d2430996fe05</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fca3e6e-3927-41a0-a0b2-8ddf8952d8f9</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fcb9e3b-54b4-4597-a1ff-48ac06760013</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fcc9783-32e6-4fe5-991f-e1733f27a313</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fcce5b1-966a-4d76-9ae1-b3f596acf420</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fce2d68-2d9f-4fd7-be46-9f13f88318dd</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fcf150a-823e-44a4-acc0-5aa7a6df1858</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd0424b-1b78-4b89-aefa-b0ed6300e72c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd04460-10aa-4460-863e-1306a6dd383a</loc>
    <lastmod>2023-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd1b8de-7aae-4c07-8e20-cdeeb7f6b631</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd39dd8-5122-4c2e-9205-a0f2e3adcc14</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd3da2e-76ab-459d-adb0-12c7b78d6281</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd41632-06c2-4dd5-a422-e326d49da1bc</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd4f857-0aa0-432b-b8d3-428f9e7bc003</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd51a61-5000-43f7-95f7-18b7a5b092ec</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd6ed78-0828-4811-9474-8cd1f284c37e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd6f730-874e-445c-964b-62a0df159bb7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd7addd-3796-4604-ab9f-b111a9b7869e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd7cc6d-4391-4d89-a5d8-85b338b3418d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fd8f1b1-cf07-4503-ac5a-26110aa3bbbb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdb15a0-b531-4c71-950c-12251ef497b7</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdb7cc3-1a56-4ffa-85d1-8c55efc4cf29</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdcdc4e-54ba-43b9-8b2c-fe53920d352e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdd9612-ce5d-4def-92cc-dd88474dd711</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fde6007-5ac3-47e3-b608-6d8c467a23f9</loc>
    <lastmod>2024-08-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdf0eb5-2d47-47f3-857f-15a68955b8d6</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdf5c3c-9ae2-4844-a00c-355e9c336e13</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdfd1dd-0865-40ab-9b0c-007f7a22199c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fdfefc7-398d-4025-bc00-0414dd6dd395</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe0f95a-103b-429e-b50a-c873e80e26c9</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe1ac55-dc73-45ac-9ee1-bea95d43fcd3</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe1d1b1-dca3-42bc-98b6-3d2e500bfd51</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe1dcba-a1c9-4419-a823-c6fa5cf8effe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe1e2e2-a6e5-4780-8a04-bd2cfd704ab4</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe2052c-eee8-485d-8b20-0c0a162ff51e</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe2a6d2-a709-487b-9929-fb32d0f567a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe2d125-503c-4e8c-87df-bd8453ebcdcc</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe33e0d-d354-4789-8418-ab71ca4f15f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe3af90-dbfb-454f-a891-c716dc88d6c6</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe3d7af-5a52-4469-a015-a9f2c65b7363</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe4f383-b252-4a31-94c2-68403bf4318b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe5af3e-7467-4601-8fa4-dc97284900f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe6185a-134b-456b-8790-73a272a42f01</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe70e1d-5045-4904-89a7-09a46e58ab8e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe7541a-cdb0-4689-8879-02e24575fe5e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe78a10-9269-4378-81be-b9437046e103</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe7eeb2-b131-4efa-b86a-532446dcc2ab</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe88a99-ea25-49ab-b0d0-1fff13f0f07a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe8dfd0-e124-4f0c-a4af-6d3cf373078b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fe939b8-68f4-4e6e-8aae-7a92bfd34890</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fead590-fad5-49d4-91db-1c440b29afbf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7feae7c4-ae54-49db-82d3-9367d8cd9661</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fecfa3b-2e06-42c7-941f-6a5e9c783f90</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fed8955-c8b6-42a7-9507-fd56becfd50e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7feddf5f-9345-47fb-a870-f2c1cf16198b</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fee304e-343c-410a-b57c-0d3c31ac27fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fee316e-9277-466d-99fe-38ac1a34e5c6</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7feeea9b-7778-447d-9cd8-82c261bda0e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7fefbc90-48e6-4df6-bd90-c0e68624158c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff0919b-bcf1-4a0c-b3f3-c640e828bb7c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff0e3b4-4422-45c9-8593-b116c17ca3ed</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff105a1-77d3-47c2-9923-a87cb3841b7e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff12070-315e-4a53-9bc0-149ecd40f0a4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff14209-14ad-4b6f-bb7f-7d0106e6c59a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff1838b-cf86-4a44-9115-3c75aa2d7f3d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff24830-bb0c-4694-94d7-df9b69ff1551</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff42f0b-701a-4594-a07a-68335e57ec04</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff4445f-ce3f-45b0-97c0-686c7b397b83</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff44a91-40ef-4547-aae3-2e292e57381b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff4b225-e565-4b1d-bc71-5fbb0cf69535</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff50596-a063-440a-9f6a-ed5e1ead3316</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff61372-ddaa-4824-847b-ad570b20738a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ff62109-eb01-4357-a302-ac6af29a2540</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ffcfce1-2df8-4ba7-a3a0-75b76f2cea13</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ffdf323-c856-4c17-b4c5-ef6e5201afec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/7ffe29cc-48d7-4cbf-8b6b-db9c98dfe916</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80005e05-a544-4f38-a083-0eda9cef830d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800069d0-2077-44d4-9739-15dbb9f39ed6</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800079f2-462c-41fa-b67b-486ac2e130c4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800191d5-99c3-4579-8618-0cf8bdde399c</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8001c45e-7a22-484d-ab68-6aafdfe2a851</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80038ab1-5e7e-4ed8-b4f5-b38285af3f6a</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80049556-fe16-48cd-833b-a039fb596bb5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80056ae3-c703-4491-a5b8-4217e56d0840</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8006ac25-5135-4857-bc44-8a203759b5e6</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8006b4b6-91b2-4414-9454-12fac36e37e7</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800710b1-9f5d-422e-a521-97d4d27aabd1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80075ab9-d506-4dce-86b3-7b4fc9389f1d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80091e18-4d2d-459c-8b2c-69a15077d52e</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80096b87-c8f7-4b55-a58b-3aabcdd17d2a</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8009d444-cd61-49c7-a002-28cc96fe4e3b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800ab38d-7f42-416a-9aed-ffb70fe443ac</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800b6a8c-6fa9-4491-844e-a1ccb9ba9d8a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800becc8-72df-4882-90ad-2ec9dab4003d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800dd0f6-79f3-4c52-a472-06a572bdc2ca</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800ea937-aa73-4c34-b901-b46a180cf85d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800ebd86-45c0-48ce-8ee2-a18660959575</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800ee1ca-d96c-4141-888c-9b4e3a826cd4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800ef567-a72a-4909-9ac8-def8cd1b0418</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800fa7fa-32e4-4a12-8707-4493c415b127</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/800fe9de-e465-4a8d-bb6b-f48570b331ae</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8010151a-03b3-4f36-87e8-75d2e7baa00c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8010c2f1-d8a0-4379-8581-fa76531d1ea8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8010e941-3a4b-4d91-9026-57e98a5ea5fc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80114306-3834-4610-81b7-b524cefe02ee</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8013a141-332c-4dab-9eb5-299af0ae59c6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80141ca7-ad43-4a2b-a364-c1ad746a30d8</loc>
    <lastmod>2023-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801430ea-84eb-4f67-895b-d69b6355de0a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8014c6a8-8602-46ac-96a3-0c52bccddc73</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801536b5-0dd0-410c-96cc-9f9b8b95179f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8015fd9e-3fdc-44d6-b435-1064e37d33e4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8016672b-488d-4160-970a-8dcd34fa2328</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8016ecc9-08e4-4e24-8b0b-c79762565ba2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8017175a-9bba-4c89-bd7d-0800b7b6a805</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8017d09a-dbfe-46be-8b7e-fa80f964534e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80185577-3a73-4fd7-a0fd-924b45147a51</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80189120-6934-44c2-8ed7-2223fc41f498</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8018cda6-8cb9-43d0-8108-22afc8d93b0f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80193892-d209-4df3-9e0c-9b274aa930b7</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801a6945-4809-48d0-95aa-c27f3a74bf52</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801ad6df-2e3a-4e2c-a92b-e20742a3b702</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801b8eed-49aa-47b4-b021-66a0a7f3bd21</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801e3900-6460-48c2-9f17-cbb918f32b39</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801f340b-5215-414a-8c58-ec2072720132</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801f653d-d9c6-4c96-94cd-e8b2d0726c2b</loc>
    <lastmod>2020-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801f6636-ff45-4ef6-8567-d45bfdb3fd80</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/801ff87a-1be7-469f-87c2-52880184581d</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8021e76d-9718-44f5-bfd5-b9eb0ed952a5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8021f7c8-9cf4-48ea-941d-582dfdd61fec</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80231f67-a8aa-4af6-a870-30f318cddaeb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802353e2-cc11-455a-9dfd-c0e2616c1fe7</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802454a5-d363-4d29-bee6-a7d64938601a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80246465-1e81-4c85-8d90-eca41381cb9d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8024a502-2a84-481b-997f-fd28c3f18ce8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80257995-6f43-403d-8b13-97f40174555b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80267d87-3653-416e-b985-2286b66bc0e9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80282c42-d025-4826-92ea-a511b2969adb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8028b988-05eb-41e0-89bc-60538c5e8f92</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8028eb5a-035b-48cd-b88d-cb5669aac97f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8028f6e9-dfda-4ed4-b02c-37ab0ee64fb6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80290a28-c552-4ee4-a550-80d02a69a74b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80296983-1b36-4140-867e-81f515d18f63</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80297fe0-cb44-4533-befb-f90489ad96c5</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802a0fe2-3d9b-4dae-a53d-a5da1ed4dab9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802a4523-375a-417c-babd-cc620dcfe87d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802a6e8f-e653-4567-be58-e33718b81379</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802ae940-cc7c-4a7e-a816-30fd4adcee2d</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802b0569-f716-4b22-97d7-1768ae072a41</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802bb0b7-2033-4c9d-832e-df3e16f7d02c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802ca903-3efb-4560-a5ae-b6defa544624</loc>
    <lastmod>2025-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802cf8c4-f99c-48c1-9df2-2f179e78713f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/802d8923-2be2-4463-a44f-6c5c5deaf7c1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80302a77-f28e-4ed2-906c-3c9908c2622c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80304628-ee9b-4839-9c8e-f2b34826357a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803109af-7aad-4c3a-bbad-da15d278559e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8031a968-dfbd-430f-9478-5f76eafc8901</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8031d7de-0e23-43ac-903a-0b335da65c8c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80325d51-c512-461a-8a0f-ec9476d5776f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80326e2c-cb83-454b-a19a-a6e81b59675f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80328f63-e475-4525-ba88-4c9860bdc4f3</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8032968e-2801-406d-854b-350ad6ae31ba</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80338676-ad4a-44b7-a5b9-9fcad8d01c4b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8033dbfa-ae97-46ce-8442-3f62d2c4a6ce</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8034ebf5-1a3f-4eab-992d-28823deb7d3c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8035aaee-4bba-41ba-a629-9e0074f88fc0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80372b43-a10a-43f8-a337-d6d591fd5cc3</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8038137f-6b94-453c-9a7a-354092163461</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80386b61-117c-4596-a265-d7f5dd393e54</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8039dcff-0992-45d4-9d99-f70c3e0cdd6b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803aa5bf-9dba-4db0-82a9-06c403d4cf53</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803b1854-2134-4789-8d90-718c04adeef8</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803bf1ee-b011-4818-9b7e-d87d329826b4</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803ce434-dd29-4d46-996f-dd0e8ab119b4</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803ce6f9-ad80-4824-ab0c-ce03249b3c71</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803e4c42-cec2-455f-8342-7c06ac1d80d8</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803eec9b-9b9d-489f-be3d-db5c05a83cf8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803fae85-7a1c-4a8e-9cf4-77ba8a99a30e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/803fda9a-8ed4-4cc5-8f6d-0794f71cee9f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80401538-46cb-42b7-ad00-8aa30131ed01</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8040459c-c251-46b2-bd92-ab43fc1938df</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8040f2f5-c75e-41e3-adbf-64518cca68ab</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80410e20-8bed-43ae-a165-1fad83060fa4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8043d93e-c565-4679-850e-d2b8f8b817c9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804499ac-32f0-4e06-b3d9-cc864c06b927</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8044c497-9b73-4d00-86f5-d911b44b894f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80453c09-b05f-4d30-a8ba-526b8526dd3d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8047f011-1f89-4f27-96ad-21f2006b4520</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8049c014-7d56-40e0-bfa0-4ab26893f43e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804a09b4-f15b-4e00-9a8d-318f342b3c46</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804a0dc8-58aa-40f3-b491-e82312270c02</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804b667c-6826-4b8c-90a3-a4c16ab1cff1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804c4116-02dc-48a1-bd4b-3f9dc3198444</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804ccf56-690f-4891-86ab-c21c1f78f04c</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804dc59c-15ad-4628-b0cb-75946f0fde36</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804e5e78-6a97-46b0-be35-5c2ea0edf6f1</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/804ea3bd-2895-4d10-95de-391aa7b3b394</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8052f705-4fd2-44bd-84b7-dea6889b9984</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80531309-df0b-487c-8cb7-f1975ca8cef4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805334f6-cabd-4d83-bb96-0463c8729de0</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80535eaa-9ce5-4db3-843c-d01f02a0672f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8054d6fb-4d3a-4854-9cbb-97c596eb4af6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8054fa01-4eca-436f-a55c-1a5a9b3514c1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8056263b-840a-4623-a720-df9a4f5c8e65</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8056541e-fe00-4847-a11a-0f2c882cb2db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80569cea-655b-45ef-9499-3c86ef391167</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8056d2fa-ac1a-4718-acc5-32815d43520d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80586719-08cb-425b-ae4d-bbccea638a47</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8059a2c3-1d99-4b8a-b1dd-691e409eeb9b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805b22e1-b306-47f7-9500-6e5070d9b1d9</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805c883d-5f87-4cfd-9e42-cf5432be25c2</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805cf037-50dc-42c4-93da-4df2d53e7c67</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805d9bf3-c8bc-423d-9e57-518a49cf56e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805db5d9-999f-43b8-9d31-5a3b94e6c175</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805df29d-3b25-4839-9385-bf54a65deb65</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805edc92-3a8c-4366-b526-3e1e4e8edbcd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805ee27b-1583-42c1-9957-7c0d83e708d1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/805f74bb-dbea-43d7-8742-a9013caf3ed4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8062163d-1b5e-4c34-8291-8f0c6217cc3d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80653ccd-c3d0-4697-b892-1bcf8d4e5612</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8066c107-07aa-4b85-92a4-f55cfdaf54fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8067482a-5029-4aa9-bbbd-80466290e25b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80675c74-f3ad-44d3-a104-ad6d127dba34</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8067c93e-19e2-4fe7-86a9-111cd926bc97</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8069055c-8b74-438f-82ed-2d4ad760fea8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80693dba-0005-456c-9b34-7f749fe2b5e0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80699572-2663-4494-9777-0da6448400c7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8069d794-0720-4dd1-ba36-8aa017ee6281</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/806a20cc-3dd5-4377-95a9-31aa05e24bb0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/806baa4b-a049-4433-bcc5-579ff8fad34d</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/806baba0-33ac-4d67-a365-9a63f5b91e04</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/806fd386-eb1d-4c15-a850-069a184239a8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/806ff6a1-9db1-4344-8c2b-f6b340485802</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8070238c-4a1b-45d8-90a0-0e81fb430990</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80714f42-fe17-48d2-b928-3b87aa452dbd</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8071a824-4538-4aa9-876e-d292a7f46d04</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807234b9-b885-4162-b48e-4bcde268304b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807260b9-7b86-4077-8acb-33db026d78a5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8072f941-f6ef-4f5f-859f-8ba4085ed7b7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80748559-c52b-4b43-8232-005a68cc9bea</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80753446-83ad-44b8-a340-9094e081ace0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8075aae3-5c27-4078-b325-20aaaa489d7a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8075c33e-85a5-444a-9dcb-1fc16aa2b644</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8077cf48-a09a-47a2-a61f-4eb113355c4b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8077d11b-8c1b-4965-b88d-171f51c63180</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80797ae6-ac52-43ef-ac07-90e84217d168</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8079c94c-c48c-4eb2-a43e-4df1bc87d74b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807b3fb6-36c0-4c3e-a00a-27704c2a6024</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807b999a-d06c-4dd3-99ba-bce0fc61c5f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807be86e-432c-47af-8da8-10cc88782f8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807c0fc5-5608-4882-970f-1d2f402a3757</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807c73f9-2224-43ee-81bd-f8dfb22ceb5c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807cc557-847f-41ab-99b2-acf52bcb5ad9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807d1621-aab7-4307-ac3c-1b9303bf8a38</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807e2c05-3c83-4566-a5a8-6fe4e7432835</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807e59dd-47bd-4178-a52a-509bdeccd95e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807e67e7-50d8-4c44-986e-a8082dd68257</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807e9185-ce28-4191-96b8-61fd20c499a7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807eccbf-77a7-4f71-832b-d837eb8c254e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807efcb6-e6e5-49ca-ae13-3fb19a942776</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807f3420-948e-4678-8625-3c64042022c5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/807fabe1-2f4f-4095-ad42-fbbc8ea7c182</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8082979f-b871-4302-b180-b0dd6cf05017</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8082bf4f-6d31-4213-99bb-a9440d24c9e5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80843db9-6a5c-4f5f-93df-3f6e0efe95e0</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8084df5e-4f5f-49f4-b34e-56c2e0ec64fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808514cc-cb64-4e8e-ab2a-250eb3ae768b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8085258c-16b3-49bb-a1d4-d8921eca4b22</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8085332f-85b0-4769-9e86-04c88577fb42</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8086e37c-6320-4dec-ba41-d99a0ae2cecc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80896b85-5540-4bd8-b269-bc1b0c628522</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808a10da-6b9a-42a6-817a-9afccf4aa8cc</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808a2cd7-dc18-40fb-bc7f-8cc23b828009</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808a555f-138b-4bcb-b28c-6c480e8ccd3c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808a95f0-728f-498e-98da-5b0460ba3757</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808ade9f-ad12-4e20-a59b-83354e72e361</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808ca5ab-82c8-4a64-807d-1372185b4401</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808cf4a5-cfbc-480a-b233-5730d545a2c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808dbb98-7622-4c9b-8e5e-d93b85a6410c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808dee1b-8992-4661-973e-34a7f321c417</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808e0964-91f5-4a41-96ab-bc7d3dfbab1a</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/808fac61-a27c-44cf-84be-d095f382716a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80902510-a8f4-44fa-8a94-27326bfca721</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80915b2b-3f1e-4e11-8cae-9e8c5cec57af</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8091af3f-804c-4c10-9c18-5e212c6589f0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8092f63a-e228-4a81-8052-47d8400f57fa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80939d4c-ce91-4fd5-84af-d1dfc3fafc70</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8093cf40-7631-4f7e-a6f9-038d760a19b1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809468b1-057f-4edf-8cfd-e1480e47c00a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80948df7-4e4b-41e7-b0ff-0106216f2737</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8095a016-c9db-4d24-ad10-47176ad5e7e7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8096dc6d-b5c4-4247-9b4f-fbc98cfc6762</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80970cd2-1be8-4755-87a9-1383c4f3ad5e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8097278a-1a6b-4e04-bb15-bc84fdb6a658</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80976851-b6f4-45b0-be7c-212f6796e840</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8097bf75-da71-429f-8d9d-e81eb4f93e77</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80982a34-b7d1-4970-ae17-200ab0eb78da</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80995c98-42c6-456c-a58e-249a034de485</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8099a9dc-c8cc-4e28-9203-23a05d0883c5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809a1668-764a-407f-938a-9f2a98e16223</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809acdd5-3619-4330-9b30-083ea93deef6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809b7035-f398-473c-a40d-bfe0537a44d7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809b950e-53ec-412b-bb00-5739646bc3bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809cbb26-ba12-45b5-8c01-a2bfed66995c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809d4b78-beaa-481a-8b9c-2047b3b7078b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809daee6-9b34-48d5-960a-2e495baf7962</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809e5962-5fc7-4214-a763-7dc97847c49d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/809f2caa-c4c2-44ea-8439-809eaf9b773a</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a161b1-e604-4388-ad0f-aa523b4c595a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a19362-8769-42b6-9752-d77e1fc9ea2b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a3de43-f25b-40b9-a90f-a801122819a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a4d534-2b94-4750-91f4-cb22ea84b134</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a51010-b714-4d0f-9a7b-5747c100075b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a69621-66a1-4c78-9ac1-ca6f39abbd2b</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a69def-c24c-4bc2-860f-ee85af79ae87</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a6bb63-b846-4523-9ac0-01bf368d7cc5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a6be1c-cc96-481f-b3a1-c4d75dcf34f9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a73e95-9b7c-47e1-9df1-0daf784ecb64</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a8985f-af11-42ed-bad8-837888a1eda8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a8a70d-0d1a-4fd3-af8d-fc6eb102b9b4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a9012d-d4be-4907-b2e9-3ec2c04b5fd5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a93fad-b2c0-49ed-a407-1b0cae8615fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80a94dc6-dfd2-434a-894a-bdd08aab88f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80aae0c4-4b06-4e08-8a63-6be67014798b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80abce6c-0944-4a9c-aecc-03dea73dbc72</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80acad2c-9d3e-4a58-84ba-9c051b6ae825</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80acd018-6344-4a92-a684-4840e2a030f7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ad54cc-0304-480f-bd47-3a80a1bc5375</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ad8bf4-8636-4c06-bb97-26b8881865e7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80add83c-452b-46c5-9bca-e2c0a5f43043</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80aede7f-e820-4a41-b9bd-dce6430427b5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80af2368-1c6e-4eb0-8520-ef330d148e6e</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80afd13f-121f-4185-94f5-37e56d3415c2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b04ebf-1665-41d1-b0c4-0319a485ff15</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b0b9e7-47da-49eb-8488-4cb6eae2b086</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b19cf7-bff0-4deb-b352-b8468783fa71</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b216a8-35bf-40fb-a2cf-3edcff52b11a</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b262d3-72c4-4d98-8c90-def4c251448b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b28c90-5eaa-45d4-a29a-2aabd06662e9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b54879-f5ee-40d6-b146-f4e615479bd8</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b5f20b-d120-4ceb-bf38-048fc14fcbd0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80b798e3-5fa6-4e7b-9b4e-943374eb8736</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ba01b6-441a-4c17-a692-fd6c59d7cfef</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bb209c-a9e4-4538-8151-15bc31142a04</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bbcd89-663c-47ff-ae3a-1b1e1bcbea27</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bbf510-39dc-4750-80fa-1ab553ed8bee</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bc07fd-3c54-4761-9bf8-663a6bc458f8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bd4dd5-45e1-4ec2-ab49-6685d7e672d8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bddcc9-aa7e-4dcf-a5d5-b7dab081f4e3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80be2551-35d4-4745-9832-de3bd26cd831</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80be57eb-9465-4e63-8169-0e9d60ad4e6d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bf1b83-9997-45e9-a084-c21112ab8271</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80bfd73d-a02e-4c6e-9a9b-794d03bbc351</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c1558e-c6a5-4fc4-b53f-c6e36434d315</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c1e02d-83da-472e-8852-b453a57172ca</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c322e9-8743-42c3-9490-65fe3d99831e</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c3f179-ac47-46f9-b49d-74312032e616</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c4bd5f-eabe-4dea-ab58-10c8db06c0dc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c50c62-e271-494e-80d2-57d870fa970c</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c60ec5-e30b-4dbf-9489-41edafc5f422</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c63ec2-eafb-489e-b07c-d68435c0b053</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c71c4b-9a00-4c43-8e09-37cd75b00c5a</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c74ddd-3a38-4b5b-9856-0e8e72ed0671</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c7af94-a289-4c00-b424-c1b383332917</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c8507f-8518-47b2-a88d-90b360435fbb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c860f8-a11b-4bdb-82ba-33de24dd798a</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80c917e7-c29f-4ff1-b7e4-3c265f87ccd0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ca0ecf-cc8d-4d3e-9783-6f2dbe94e019</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ca9c8c-e25d-4d89-8e84-357df4f358b9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cad345-6c1b-4288-8da6-e141a5566349</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cb254e-862a-4d2f-80b5-b7831be96808</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cc8e69-a2e9-481b-98f5-2a74d9bab2f5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ccd416-a00d-4069-b2a6-e9d819cc2318</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ccdf5b-cfc0-4cbb-b123-79e813f6aba9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cd58bd-ae06-4a1c-9f15-cd2bb6411dec</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ced3bf-592e-4dc5-aeab-74f45cc655c0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cf25a5-bf4f-4400-8a65-cc96266f0ccd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cfe391-efe4-460a-8219-5816218537dd</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80cfec6e-29f1-4ab0-9dee-1c84c434c0a6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d147e7-9696-4e57-b25d-175c74b57bd6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d1d6ae-79ed-4e2c-8a05-ae9aa56c1b31</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d38972-5d53-46d1-804c-ddec23a1eaf4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d4000e-e7cc-447b-ba0e-7990191d28d5</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d4791e-37df-4ccf-8d65-7836f58975d5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d56d7d-305b-45f4-a4df-2d02fd9cdb23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d5c1a8-8275-44e2-b04c-d81e07a6f3b2</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d754ae-b668-458e-9e6c-01784a90a641</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d75836-a4de-4632-bcdb-b2a1b096ed09</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d7d990-253f-4981-b032-460eeb68cdd8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d80fed-8b8d-47d9-9632-9bb87f5047f3</loc>
    <lastmod>2020-06-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d847af-d91d-4ca2-8e68-4f8ca4e0b8ab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d96654-1843-412d-9d2b-b91a4758ac09</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80d97fc1-9e4f-4dff-ac09-5fc43637db75</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80da71fe-6515-4de2-8972-42c99760d5fd</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80db5ea2-24a3-46bc-bc4f-26de76ce8eb1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80db988a-9ae5-4000-bfb9-4b01addfadc7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80dba0b5-edf0-4d40-9df6-93105a271ca1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80dc5ee0-dd69-4529-9c3e-957dc15b197b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80dd0ce1-f3d7-4ab1-947d-1bdbc7dffa9f</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80deaef1-c67c-472e-b068-b52f52c56113</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80deb246-8d45-4b15-b631-ced7810ef61e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80dff95b-3c41-4562-b280-80c311f5036f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e093a6-a7e5-4753-95be-45d795b427c2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e26403-5f7d-4827-ac3e-3e04ee70d768</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e2d5f1-b8b5-4f63-a96b-5b7d7d1dd3cd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e3a5e4-6d05-48c8-bf4a-706f0da44cc1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e470dd-30ab-410c-9ea1-056f8392c89f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e473f6-e6c6-480d-95a6-048b66501766</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e4ebd7-cf54-4a3e-8522-59e39a6ed6e1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e54d01-b236-4517-b5a6-1a2b3485bc89</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e54e53-f837-452d-96e4-4accb4594825</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e5832a-e315-4019-96f2-c0b739a82222</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e58e7d-c93b-4bbb-a956-8bc541668582</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e5e2bb-28de-4550-aa88-7f331ef699db</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e618e3-910c-4492-8c27-664a6c0f6ebe</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e696a1-02d5-40e8-a6da-f8c074f9af1a</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e6c405-489c-4929-8e1e-e0c2ec0b21a8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e77d37-cd5a-46c3-8b2e-a22747741567</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e89dae-5606-4b76-8990-dadfc9d13064</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e8e118-9684-43ca-a1e1-2785522ffa2b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e8e472-73d6-4cfa-9851-058d9a1ff80e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e8f12f-17d2-43d2-869c-6e7152602aaf</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e90244-234a-4054-b2d7-0f7f04307aa6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80e9cb4e-5443-4d95-807a-0df509dd680a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ea1160-8daf-49a0-95d0-2d65516df567</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ebbd88-902c-4822-9e98-63427bc8e2b7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ec3ed4-39e6-46c0-bc85-86a164bbb8e2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80eda710-0dbd-4c53-84a7-2b0ea46b1d3b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80eedda2-12c3-4275-8858-51191dd62eb2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ef29a5-1aa9-4ebc-8b7d-1edb5bc15751</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f0ab9f-0095-473d-a7d5-534cfb64a8a0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f1d02c-10e8-4fbc-9591-27e9ff6bd83e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f25a44-47c0-4728-940c-66fd782815ca</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f2d97a-3eac-4d33-96c9-2f5e4277f883</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f313de-c512-4c77-ba27-9e02edf5537f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f41c59-e224-48fc-b9d4-fc6980eb4f9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f49dca-383e-4da5-a569-492b2c2b45c1</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f4d186-125f-4cc3-b29d-fffa85a4c662</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f4d8a8-1c7d-45fa-8d6d-a5acebcd6d01</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f691b3-7b7a-4e39-9e16-1c4020c1dc93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f77806-4de4-4b7d-8118-1842afaa43fe</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f7e610-9c5d-4295-8ab9-f0d28f67019a</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f851ba-fec1-47b4-86ed-ca1685b60d75</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f8957c-db23-47fc-8d78-2f6ae138942a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80f974b8-c3b8-41f6-afd0-f8c73a22f505</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80fb1d8b-fd49-4bc1-b93e-11f40d058a41</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80fc0cb4-b3f9-40f4-8313-abb98ff6028d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80fca601-2bdd-4f99-be4e-2c40589d4319</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80fe875c-6aac-43bf-80f8-0af06911acff</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80fe898a-ec79-434e-b7f8-2b0593a7e28a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ffab2d-e1b8-4238-9266-69cd3fbdfcd6</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ffe2c2-50c1-433d-9c55-fb101bf7ce0a</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/80ffec17-ef44-4a4a-a068-986971f0a6df</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8101062f-1075-408b-8416-cfc583c9558a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81018446-dae5-4815-b5fc-479f99787307</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8102f1a4-2aaf-4f84-bb78-e44c479a288f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810331c4-7174-41d6-bfd6-f452e17113a9</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810408df-0f63-4c3e-aecb-a4b8430234d6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8104355c-3fe6-45f1-9ccf-7bf6244c6c7f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81074283-777e-4f9a-8aa9-9fb0c13d61dd</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81075375-8269-45fd-a4ce-dce282f6e0e8</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8107d9cc-2091-4be1-9163-3b10f6f8fede</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8107fedc-03a8-4058-8dbe-71cef065e04d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81082f6d-8d89-44fe-930f-c3c9761769a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8109e153-db4f-40d9-a2f5-1516a898ef1a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810ab60a-87b4-4682-96d4-c25029701ba6</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810afe87-e6fa-49a9-80c1-c2f56d36b2ba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810bb78e-9b9f-434b-a2cc-e86e7f7fb094</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810d88d9-b9cc-4958-919b-ea5794798da5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810ee361-c574-4395-adc9-d80a73d995fd</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/810fa51e-2b56-4171-af36-becc2dc64ab6</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81110913-f6be-46d3-a6f4-fe2b94a0981e</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81110c75-dad7-4ab4-9be6-9da01aca6cea</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8113083e-5153-4125-af11-202cb2d4465b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8113bd43-12f4-4f32-8848-61f378e2777b</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811404b7-e82e-4ea3-8fe0-4bbb083b46d9</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8114e6b5-4983-43f1-bd00-1a826a38f4a9</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81154ae7-d84e-4f90-8a97-fd6386de5e73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8116560c-8df8-4e45-b2cb-635d3c597864</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8116e162-93e7-44c9-bb5a-5d96b4955581</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811830eb-d62f-4ceb-9902-eba3e3e11189</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81185361-013f-4323-881a-fd5963201ad0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81196218-396c-41c4-9cd8-8a3c29ed8650</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8119cb14-c32f-406b-9ccc-199526efd3e6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811b2f3e-3186-499b-9e21-fc5bd57689d6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811ba38c-be9b-41a2-80bf-1346d51ac7ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811bfaac-fe1c-465d-b66a-404b6e5b27b8</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811c2012-6682-4e70-9ce8-85d502a5b0a0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811c891a-9570-4fc5-890c-cab4a0574fc6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811cbed5-e4c8-4cef-8965-89d554d48a50</loc>
    <lastmod>2024-07-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811dfa55-2760-4edd-9b94-c011115ffc5d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811ea49b-9ae4-4ab5-a5e4-a873a2553c92</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811eee6b-ac07-4c7a-9fa3-8fb3bcb234ae</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/811f393a-0c28-4e85-80a0-9d757abeaab0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81200b13-206e-4321-802f-aa61b19d4c7e</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8120b64c-76e3-42a2-bd1c-2c95212473c7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81210a8a-ce89-4f86-abe9-b08a63cb3fd2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8121785e-5c66-4bd0-8666-52022a022dd9</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81219b0c-2747-401e-a389-5d135156be21</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8121b86e-8640-4d02-984f-050b3354e1d1</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8121e38d-356e-4d28-877c-46442fcf5628</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81220034-6c71-40d0-9ae3-80cd56233b98</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8122061d-3f38-49a4-acb2-467a49b4b927</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81220fa2-6aa5-4633-ae70-3ac73205ad5b</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8122d306-055b-43e8-bce6-1346f9e98d13</loc>
    <lastmod>2023-07-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8122f73a-47e1-4f5c-b3c7-d36f404d25cc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81232230-cec7-432c-aaad-7a4ce0b73e51</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8123bd9a-b7ac-4521-839f-6403a4d9a1b3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81255e6d-71c8-4297-a40d-fd46e17a4fe1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812633f9-2493-4eed-b798-39e0a6fbff9e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8126456d-ce5a-4a37-b066-2f3af20b13f6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81269194-8d5e-4dba-ad4e-da305ebc2191</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8126e54e-49c4-42a5-92aa-ff995c89a749</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81271297-d7a7-4ffc-96d8-1c7ac46e635d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812899f8-8215-4244-9e9a-e2b0023c410f</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8128ce7d-16fe-453f-9f51-da22cacb6050</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812a129a-7046-49d5-a2bc-28f10224ff43</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812a3eed-4c1a-4798-a1de-6fe9dd2c063a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812a89ba-57ee-4894-88d8-06c70f50d0cb</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812b0369-9c76-47c5-a660-82015571dd4b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812ded1e-f830-4ba2-aee8-f48491c9979e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812e66e1-124a-4457-b2cc-7b489ac80779</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812ec12e-3fd5-44bd-a6df-a060422c07d3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812ef704-f75e-4f7f-84df-c94b2db68767</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812fac67-2cbd-4987-8dd3-163b7712e8fc</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/812fe106-8194-4f11-9526-abda170fa08b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8130a5a8-d101-4a4a-b04d-b65afe28a95d</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8130a9f2-a234-4e41-9409-0044aadf56c8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81318633-0b76-443d-b4a7-ce99775877f7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8131ca19-a5cc-4a03-b970-4d77f3d36f61</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813321cf-bfb1-4713-b66d-cf7331711e56</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8133b3ce-5c8f-41eb-ba67-374c26dc7844</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813481d2-6690-4fba-b57f-87cfb768f71d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8135ad32-177e-4d74-81d2-c7c096a89446</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81367f2a-8ba6-48af-9f22-8d9789cc1ec7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81368830-81b1-4cb2-9aba-4c6e58231d04</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8137192b-ba99-4a13-93d2-50648a1f1b5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81371cbe-7903-48f8-8a45-163a56eedf90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8137238b-cd54-43eb-9796-ea87a8ddb9b2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81388614-6bc1-4bc1-88ff-6fd76c9243e1</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81389bf1-b883-4a75-93a3-2b243a6270ce</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8138ea9f-b36f-41b9-8c33-2728fadeb50f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8139e018-b536-4383-8348-21884b7d9237</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813b125e-d6f4-4a12-834f-04a8f69f5222</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813bbece-ac10-475d-9a1d-33e6b1aec2c7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813c2e5c-e81e-48ea-832b-844e84237f1f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813c352c-dbe1-462b-a68d-bfa2e4650ae5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813d7251-c6d5-44a4-9903-fe7670ea8691</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813d8924-9145-4e31-9bec-b1ca0e53a9dc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813db463-9212-414d-a7cf-31830db35abc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813eecc1-0f2d-4b60-b9bc-f030e2bbd687</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/813fe209-8dc1-4819-8be8-0ba485aa5e0f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81400f22-4183-44a7-a623-45f9073feee6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81405a10-d265-4101-8c37-094ff18c1ba2</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8140b2bd-426e-4de9-bcf8-c95703babf69</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8141d735-6e9d-47f3-9dd8-e62a25869fe3</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81425a1a-8f5c-4283-9e1e-16f4a6b31862</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81431c5c-cda0-4ae7-9ef4-dea80738e999</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81439c58-e02f-4108-ad90-db4434533327</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81440cb8-26b0-484e-a082-cf13b0aa4c9e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81443639-ce49-4f40-a202-fc38c601a92d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814521f0-0d5c-489f-936d-be83a612e6b6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814586ed-30c8-485b-a0e9-35c51bfa302e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8145e53e-da97-4619-abac-f5c4da4a057d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81460f0c-8c0d-4d65-8972-a8f4d155d356</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8146d4a6-6330-4152-829b-7770f65d7f71</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81470a52-a60e-404f-bd93-ea750bc8acfa</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8147805b-5aeb-421a-a6a7-b138669139c8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8147de27-e83b-4a12-81ad-aa5c7c5cd857</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8147f659-f835-49a3-a495-983707ebb5a8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814a17f8-4d00-4961-a663-7e41e5bc416b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814a83c5-251f-4812-9182-49f74337ec2c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814abc62-ca34-4b28-bca4-b4a297cc1168</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814ae963-f8ab-40a1-891d-91eb53b8a05a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814b7418-af37-4bad-ad44-7c4c585e75e8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814dc934-5453-4e02-a60f-553d5ba98296</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814e1628-86fb-4090-8e3e-130fe91de418</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814e7397-15a4-4868-898e-1ceee2b27cde</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814e818c-46d0-4ce5-878f-795f7b92a4e1</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814f6456-87e5-4ae1-b833-b05b1dc7a55c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/814f7702-7b30-4f35-b80e-7344ce4dec1a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8151630f-0557-4d0c-8e15-19a077b065b5</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8151c326-a872-4199-9ca9-c43181c29568</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81531ab4-58aa-4339-ad6a-e150e10895cd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8153be05-1924-44ab-82d7-0728201fa20d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8154803d-f7a8-4099-b77b-ee9ce8b81401</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81568031-148e-47d1-b2a0-e094cb054989</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81575354-74e0-4206-a194-fcb27f0007c3</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81577955-5e00-483d-a3fd-2eebce05e546</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815826b4-bbc8-42c3-a6a3-539152e833f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81596d46-fcb3-4b99-ab6a-f11d03beb527</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8159e87c-8e49-432e-8689-98ef5adb7993</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815a50e3-fca0-4d5f-88ac-e243daa4a11a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815b5412-135d-4fe3-9158-d968325ae26f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815bad58-21d2-4c37-9883-7a8c99257b2b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815bce53-1c87-435c-82ff-685ec9ca845f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815c160b-875a-44fb-bba0-20418f623826</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815efc67-19fa-4be3-b6b5-9f9dd7c6c51a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815f0780-d2e5-4901-9b42-c62d23a4c488</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815f445a-7284-44fa-9b89-ced358de5248</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815f5679-e978-48c5-a35a-148d12853156</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815fc074-b85e-49e7-ab90-5351b47ebe36</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815feefc-31fa-4a9f-89fd-936acd6288cf</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/815ffb96-34df-4a70-9a07-7547299061ad</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8161a4a0-c271-460b-96b7-eb2d8ff4a1a1</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8161d801-f3c6-4c5b-a97d-43c32ebf049d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8163b66d-4623-4427-84cd-85e281a7e38c</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8165ef9b-e30f-4950-abb2-ccfd52903354</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816608d1-e3b8-4820-a9f2-a5732b57b47e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816706ae-3ab8-4039-80d5-11404f5c8954</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816788b0-81e4-41e2-822e-fc2bb614b545</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816792c2-d2a8-4c21-b84a-4cb7cfc977d0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8167ed4d-856f-4547-bac8-76d6667f23df</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8168b6d6-b0fa-4c1b-87f4-e965a4717674</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816952d2-1829-4789-8f22-289a86951163</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8169c53d-4077-4aee-b172-c3c2cb2eeddf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816bcf02-d2a5-4017-8c46-806284021db7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816bf4d5-5244-4b7d-9414-cb56b7fde7f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816c000a-7519-45c4-9002-dc3f653df598</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816c36e2-557b-4dc5-9fc6-62c866dbae9e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816c3e89-52d3-4da3-ac6c-ece4c340e02d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816d43a3-19fa-4ba5-ae83-bc4d2bb0898a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/816dbf92-f3e6-42b8-bc4b-51a92e104040</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817046af-e3d3-4071-b795-7c8d9fd43625</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81704827-8261-4445-a6fb-e55f502d2063</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81710ead-de27-417d-8dc9-fab72a8db955</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81716c6f-d632-41c0-8cfe-b050c6d35094</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817182ae-966f-40b5-b3c1-7ef47b60304f</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81719b38-9399-4c32-9be3-482a516c0fdd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8171a56a-d1eb-446d-b0c9-2f929ee8411c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81724b8e-ccb6-40f2-8504-cf618dbc7b79</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8172648b-5dc7-4bb2-a1de-e29f15934c8d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8172e84b-2069-418f-82a9-9586d8f68667</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81731c6e-7032-40d5-8961-f49a8e5b9154</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8173afd0-ebe6-4489-8983-e8cff40c0855</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8173d2f7-1a98-415b-bca3-0d80ae058f01</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8174fec9-0b49-484c-a2bb-3cb2e2fe19c0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81752696-73e5-46b5-926f-53486ae4e2b4</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817614bf-c1ad-43e3-86b5-9b453918991d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81777f8b-bb16-40ff-a263-1e0a64b4f671</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8177b79d-717b-42d4-ab10-4413bf9bfa0b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81780a73-1a8c-43dd-a4dc-c0cf31050c4c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81789c80-e55b-4e98-89c8-d93b09d955ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8178faa2-04e2-4ce0-8037-66686ea78c75</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8179ce41-c318-4d10-a4df-3d241dc524c4</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817a4e11-64f2-4cbb-949e-0621a52d6e67</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817a6ce2-dda3-4ca5-b095-8fe1675951b5</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817a98df-844c-4a13-9027-2edcf92f2b3a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817b0cc1-a50d-4a14-a3fc-ff237d841346</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817b2123-78b0-4ac3-b075-2ca02c102370</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817c30e9-a84b-4c5f-a689-9a7372d5029c</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817d6502-9f31-4368-8fa3-bd598465e5a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817deb96-abf0-4132-a3e0-6a3370ff9f59</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817fb2f1-00a5-4e82-9994-1316595e691a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817fbb49-455e-408c-9237-febe4ed5cb1f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817fdc9b-5b83-4663-ac97-4840ed718fbb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/817ff848-24fc-420e-9b38-122dbe148451</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81807c4e-9675-45ba-bb33-e41f404ae308</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8180952b-b71d-4b0b-aad2-d4086cc32e93</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8180c4aa-94fd-47ff-a480-65098b65c48c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8180fd7d-4b83-4752-b58a-1004a1591101</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81825250-28c9-4a29-a6aa-66ec5f92fea0</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8183a81e-9f3f-4efb-909a-a9caede64ec6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81840639-39ec-4b1b-8b22-d84153d55bc5</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81840850-eb82-459c-a458-0576acc9203e</loc>
    <lastmod>2021-10-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8184dbad-8c2c-4962-b10c-35a63a65263a</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8184f00d-8291-48a0-8d71-ff90f600d334</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8186038d-ec3b-46ea-bbc4-30a60fb63a7b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81862916-bf73-47b0-a53f-e04f0f2c4bcb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81863a0c-cd0d-434d-8304-a03b84d4489a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8186b625-80f2-4a8b-a7c4-90877def519d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81877ec9-f2be-46bc-87a4-ae449fbc45be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8188e6c0-99a4-45de-8d2d-d4cdc517ed99</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8189ea50-84f3-405e-b1c4-c8af3f25e041</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/818a012d-b273-4bd4-809f-4fb114b027f2</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/818aa757-5609-4c82-a448-ac215f8d2858</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/818affea-4bfe-4306-9f8e-cc45bc08e514</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/818b47af-faec-4ccf-b43f-ac0a071808a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/818d5219-4643-4f44-8d53-33ad0748b793</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/818f5254-148f-465e-856a-d1afbc4a087c</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819044b7-38b9-4a2c-83e6-d583a75a6b17</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8191e6bd-67df-48d9-a5a3-6080517cb15a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81928367-9f03-4bc5-b2fd-6eadb51c6fdb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8192d87a-1eb7-481a-8b60-ae47178cbc25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8193c5bc-2784-4321-9ba1-dbfe6035aa62</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81969792-2959-4316-999b-f8627f59ec2b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8196e1b4-e2b0-4f20-986f-893c536fa6bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81994c98-f40f-467a-811f-e7c752014fe4</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81999882-5e97-450b-95c5-fa41a6a85023</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8199e3cd-236b-402b-81b6-43ff51586d33</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819b2f77-2570-46d1-849d-5abf825bdbef</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819ba82e-5407-4d52-aa25-b886322907d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819c5d5e-6ed4-4374-9924-f7c213ae5e84</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819da65d-1eb6-4466-9f55-0962fe28600d</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819dc143-c8ef-4198-86c5-19920b2865c8</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819e1f8f-1810-47fc-9371-59b42fc8f387</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819e3812-20b9-4345-be2a-99cc26323084</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819e402f-1c59-4c92-ae0a-f29ecd9fce51</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819f0323-06ae-4c21-9a37-682c1bce7d1d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819f2970-316a-4a10-96d0-ffdbe129b096</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/819fd87c-a61e-4fb8-b35c-f39e7207e0a0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a0454a-4a87-499c-af69-f6abade453c2</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a04ec4-386b-4330-b2b7-a00b3eaf62d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a08e51-8c8e-434b-9ab4-be695119d1f7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a09568-3cda-4910-b530-db138e1d6fac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a264da-b1b6-4765-b37c-04c9ed23228f</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a374eb-0cf7-4b44-ab3d-b533be1a8a26</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a4f582-d6c4-4ef8-bce0-ae982c1174c5</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a749e3-636c-4f5f-af41-95f0ada11344</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a8b3b2-6107-48f5-ae7b-1f7345457a93</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a96d0a-b624-4862-b314-d84e1b3ed70b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a9814e-00c2-40a7-8e51-00b4fb37f720</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a983f5-ace6-4948-9242-5a1b05e186c8</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81a9f44f-67fa-4c1b-a7a6-588fa2b32233</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ab1d95-fef9-4aa1-8ec8-2b370f48138a</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ab856e-4756-4d9a-985f-cb7ca3ea20f8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81abea72-a588-4a09-897e-62f682a79ae2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ac7a8b-c9ab-4c77-a4a0-0ddb5d47b886</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81acd10f-d12e-4fab-b37c-aeb1a1fa00fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ad60c5-3f8f-43d0-919e-69dc0faa4d0c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ae5432-c017-40ea-a41c-54db6d394089</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81aeec30-4e48-4843-a2f1-fab69d7f22e6</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81af6d51-b5c0-4aab-857d-6ae464dd88f2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81afd55f-7239-4c1c-b248-4a8129a118ac</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b02ec2-699e-48a2-80ef-3a022dc0060a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b1d6f7-8efe-4d97-86f5-2e3327697307</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b1d8d4-fb8f-4f4b-995f-814927938795</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b49f45-4931-48b7-a464-74f63c4416fe</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b4a3a6-a9cd-4042-876e-1c46aa188603</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b4fba4-a06b-4736-af35-576c997e52c4</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b63078-3866-4bbb-8cc2-bfbebaa7633c</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b6b18b-b355-4f6b-a416-9afc33ea3ff8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b76e51-9795-4b06-a84f-9ea15ad7770a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b78666-ece8-4c35-ad38-cc6a0931ea0f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b86b20-f7b8-4204-9098-6be51407f30a</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b885f0-f185-4b0b-a3ca-b18e46f2fab6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b8fc47-939d-4fbf-88bc-1412db4681d9</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b95751-720a-4ef2-8aa9-e3fb7ed2b969</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81b9f2b0-02a2-40bb-8495-764c65291eb3</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ba9a39-7e66-4ed1-97a0-61972b45fc79</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81baab03-4415-42e4-ae12-5e2e185c10e3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81bb9997-b67d-407c-9731-7dce60c91237</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81bcb944-3c33-435c-843d-7fec0cc88e13</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81bd5658-6b48-4079-b839-0728786330bc</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81bd59be-483d-4a38-add1-4f31bed40154</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81be6690-aef9-4083-a1f8-f53fb552bba0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81be6a68-2553-4965-83d6-2bf92e7c7d05</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81be86a1-8eb7-4eb9-a105-865ec4f51073</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81becebb-554f-489b-b2e6-c5e5b365e748</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81bef4f7-e075-4bda-9540-0aec5fd1fa74</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81bf303f-f845-444b-a95d-2692ba674d5e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c01de2-f2e6-4582-8b24-308cdffe10ab</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c26218-0abd-4d6f-8d75-b662c582080c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c307b9-34a9-4886-a159-70134195522d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c64193-f363-445a-8bec-361dfafd3b57</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c6465c-09a7-4763-a471-9ad841c47782</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c6cacd-a0a9-42df-a762-4589263e4560</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c70ab7-79c4-429e-93f1-8d417b5dd1c1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c79bac-51d7-4849-8c5c-c148e75befee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c82571-7f5a-4b2b-93e7-e54ec93584c6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c9409d-9340-436f-a50b-699b995d181c</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c94ded-032c-45d8-9c40-8d6b82fe9173</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81c9c084-d18d-4cdb-8098-b1ec9c4f2844</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ca235a-5178-4e5d-80d4-a3d3e6e89ca4</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81cb83bd-7f60-48ab-8448-c6b933455980</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81cbedc7-2886-46dd-971a-84d7baab1340</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81cda25a-8dd2-4168-adc2-0bc70d86c559</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81cde377-404c-4e76-a8f2-c6ffb934b63a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ce2645-f7d2-45e2-95a6-d2159df7ed16</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ce3fb7-cb0a-4f0f-a594-56ea22f74b60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ce56b5-855c-4164-8aa0-b76aa32f6fff</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81cf02a7-0fbd-4751-a4d6-eb881c180cbb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81cfad53-245b-4122-b88f-945e08e92e04</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d0fd7e-6fe8-4368-862c-99fdb4cb317b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d31b69-d09e-48eb-bd63-db363a6b2396</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d33f6e-ff2f-4fad-8d22-7fc5e835b290</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d3452d-6331-42b0-8382-26f9aa998355</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d34dbe-38dc-4c15-b54e-26a9cc4348c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d49ff3-48f0-4cd6-bb1f-a5b1e12bd602</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d4c5be-f956-4d17-8e65-838bb47268a3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d4c8fa-56ad-4459-bbfb-6d82476c02cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d593d9-2354-4976-b3bb-1e9dbffbfc81</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d892ce-31ed-4fc2-b41b-ce6e7731fd71</loc>
    <lastmod>2021-10-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d9252b-3e08-4c65-9b65-5f97385c7dec</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d9cb6a-c252-43cc-ae8e-0e765cbd6f46</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81d9ce95-91c5-4b11-9a32-2a6d2f72eada</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81dae104-5674-4e76-986a-44f1ff3514ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81db29ac-da70-497a-8fb7-3c377920116a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81dba37e-3d49-474c-91a3-7dfad1c556f5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81dbdae5-cb09-4023-a04f-9e0db09d3ddf</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81dc1042-9ebd-4762-98e3-675b74d5a81a</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81dc6589-527f-48ec-8365-25b783529ea9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81dc6880-18de-4865-87c2-a455666d522e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81de07ce-6828-4ba8-ae53-01f21d31a1be</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81de4738-bd33-4e97-8302-12dd6b94c3b8</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e021a1-1508-4703-995f-cb10a418e706</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e0a3fc-dfcb-492c-862f-625faacc185c</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e25de3-e4c8-489d-a4f5-8b9e00a7fa2c</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e2965d-2f41-427f-8f92-a5dbdd1d7ea2</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e2bb2e-f67b-4b72-8760-ccfde49506e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e2cf6c-d938-47de-9571-840bbf406f01</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e2e322-d5c4-402a-abb6-f662f6a4949f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e32492-d14f-4936-a723-999b3ad3eb16</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e3eecf-98ad-4690-9643-30f648c793bc</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e53e3e-1f7b-4c18-aea9-5f770ff6718e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e5d357-91eb-47be-ae69-3a88e5695a42</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e65402-6f0b-4283-8467-e0ee35ce50c6</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e6e1f0-7fc2-44be-9c42-4c437fb0edf4</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e7a6e9-aed9-4c54-9734-5773dd4bc628</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e8b53a-3fd3-4bbf-9841-eca6509cdcb8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81e99287-bac3-44cd-8aa5-623639018e80</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ea3a5f-a1cc-4407-a12c-78e6131ef3eb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81eb85f3-9587-41a8-a9fb-c0487b6df265</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81eba959-ecef-4bcf-9a77-2796f8490f86</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81edf02d-68c5-4a2e-a203-0261fa4397bf</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81edf2ec-16a5-41d4-984c-843bde6f7a1a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ee4dc1-0afc-4d9c-b9ee-f5dca9e86bf4</loc>
    <lastmod>2024-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81eeaf5a-9335-4fe1-9ac8-f1a5a26419b8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ef591e-f1a6-4131-9778-bbc426d2e20b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ef9a23-3c02-452d-b30c-8552b78e118c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81f532b4-8eab-442c-abd1-a66d8ab0ba67</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81f5b16e-f3f4-480c-945f-bd829e778a5e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81f62e02-1b1f-4650-960c-b25ec1d92f63</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81f66cdc-32e9-471c-b09b-314f89fe5fca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81f6b548-48c1-43f9-941f-bb97cb542ecc</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81f8b23d-a3fd-4385-b9ac-3fdfc40e5091</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81fa510b-4778-4fd3-870b-451abe9f9e4e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81fa9289-37c7-4a3a-871d-cb786df2f120</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81fc2f5f-f1f1-436c-af7d-e62faa99f169</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81fc7e7e-fd9e-4844-845c-e39bb20afa84</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81fc84cb-2bf5-4442-b142-b0f0f08cc547</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81fd5541-06a0-4b73-bcda-318d2949858f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81feffdb-d606-4be7-bfc3-bdaffb386467</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/81ff399d-7b70-4e17-b96c-33042a617f4a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8200816d-86c4-42b6-9920-a0a4d87c8404</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8200ada2-e806-4085-871a-2585bd4929bc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8200d746-bb10-4f08-9c20-c161e7c2f703</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8200daaa-8f77-46e4-a036-1d2537beb01f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8201d944-22fc-4e5b-8edc-433d2c94573c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8202445e-c7e1-4db4-b317-d92a0d91a05a</loc>
    <lastmod>2020-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8202b527-4fce-42c1-8445-37a8c0d7220b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8202e50f-cb21-45fd-8922-399ac7a2a470</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8202eed4-9616-4754-a920-ec773a252135</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820370d2-9e68-42ce-afc1-1ae1544ce4cc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8204aa3a-43df-4b62-a1b6-42ad6242b949</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82053f40-a05f-49bc-a664-34e4508c6c15</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8205a87e-1677-40fa-a461-174c0177d557</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8205dc2b-78a7-413b-99ce-06cef572e662</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8206481f-dc1b-491a-9a49-469f7f4a7936</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820729f7-56ad-413a-8690-26ed9474ee2b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82075e9c-50d8-4a58-8dea-23301ebec322</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8207920b-a65b-46c1-b1cd-7245ea1f3b4f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8208628a-1df5-4dbb-87f8-886ace736f5a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8209ac9b-88e7-4a64-b10c-df461575b9b9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820b3fd1-d48b-4764-8df5-ab5a02f916f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820bc604-93a9-4fce-8312-cbfaec9041ca</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820c377e-70ff-42dc-8b4c-aa89a5208d91</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820d64be-b4f1-41d7-b491-daa12f6454f8</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820d954e-9d48-415b-9cca-8257fb958abd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820ec4c7-1d43-493e-af11-76df9d11f6e6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/820f9d1e-c649-4a9f-95d8-92d2ef815a78</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8210079b-68c3-4c7d-965b-c389cba164f3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82144d28-be61-40ae-a86c-c425bf0e983d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8214bfc8-b637-4da9-b102-bf191b44b3f8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8214d165-8c2b-4261-a6af-ae7311bf4a2c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8214f0b1-b937-4b77-ac92-59a6f3b68936</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821505fc-c0bc-4d5f-bd9f-d95bd56508c4</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821519ac-ded3-4ee2-bb48-54c98c4e340b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8217b650-afdf-4f32-878b-fcfde7cdaf83</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8218d125-408a-4c7f-b0d0-6a57ec0e80f3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821926ca-5659-4ca7-9f90-d095607bd0a1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82196041-3906-4e62-bcf2-51f7a5c3803c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8219ccec-ba6f-4276-9a01-5f5e3612eae6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821a7bf8-5a7b-4483-8e48-d6089a52707b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821bd507-bca2-4fdb-bb82-d4881101c910</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821c0703-ff3a-43d8-a292-d8b522c3141a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821c61bf-6691-4c52-9d50-2fb11d204d81</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821cb659-4def-4720-b368-23d2f50783d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821d8fe4-31e4-467a-8585-b73f76f9b354</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/821df32a-60ec-494b-a010-c954fe18f3e8</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8220b3ec-fef2-4eca-b361-5a37928033df</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82224f58-6b48-495e-9943-301fabb06586</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8222ebcb-2a94-4ddc-8918-9c80dde7833c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8223ca83-5093-4979-a7c6-ef4f3f29c046</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82242c42-11bc-42f2-b46b-880ba3141b8f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8224646e-482c-447f-a3f8-00aee18a9d76</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82247e3a-26a0-49b6-b724-27440f8b8bce</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82249e2c-df58-46d2-a2cb-9d0398f597c7</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8224db74-92a9-4bc2-84de-33e30bac6628</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82255f76-412f-4648-8cec-6651d6ddc83e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82257721-13b6-4fd7-adcd-ad26afe039dd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82260665-fd2b-41c6-ad0e-d8915beb27f6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822658bf-821b-470c-90f2-70f13c9edb4d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82269f4e-a6dd-49ad-830b-39d9bad55235</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822bb6e7-89e0-4e83-8b1f-e81378bcce32</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822bcfa4-45c4-44b8-9124-64d228e7ca4d</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822bd426-cecc-458a-a61e-b27c893267c5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822ceb63-5705-4a4c-b0df-932566e98f87</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822d0615-384c-442d-9f3f-ba36c12b0f5a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822d12c8-a7fd-4f8a-96a6-9b32d38a319e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822e6201-da78-4947-a6ca-6fde1e215a85</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822e8303-9507-4254-8d06-94a2ecc3ff04</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822f2dba-0553-432b-99cc-e78289f4d002</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822f70b4-43f0-4ff2-be1f-a6fc1b4e531e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/822fc510-071a-478e-9172-4c91b2aed475</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8230b001-5874-4eaa-9b15-448ec02db620</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82315995-c7f1-4ad2-af7d-0a4bba83e4bc</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8233d631-a590-4070-aaee-8fdd2eb9fded</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8234308d-3da6-453b-9978-9f82a58c208d</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823645ea-4e3a-49e1-89bb-1cccb90bb21b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823650e9-a470-475c-b906-b7d23184d43a</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8236b155-2d2d-4ed5-bf0b-eb4cdb2a1177</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82371622-752a-498a-a6cd-067229bb5152</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82382b9f-d5f7-4b78-9b8a-6f1baa7d3af1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82383818-9a51-403b-99b0-dd0682390d79</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82389877-174d-45b8-a5ee-5d450bd08b78</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8238ab7a-d57d-4dbf-8a65-79285395cf42</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8238ea4b-5a5f-4edb-beb6-fff7d5f5581a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82396b8f-c246-4dfe-ac9a-0c2ff530608c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823aa046-ea45-494a-b7e1-6ae1d4f3f7f3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823ad509-9f94-4968-bbda-5bfc948c30a2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823c03ad-d134-45a3-865b-d685abd58354</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823c1110-3f42-4f63-8fed-d4be4e52dac7</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823d3c4d-93a2-42ca-b4f1-6b5eaa16c0fd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823d8ea4-a180-4563-a6b9-c332077e2335</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823d903c-0fa2-4f1a-8438-6e703919a39e</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823da2c9-819d-458b-98a7-94f4f9ebde49</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823e9670-ede9-41b8-806e-3316298d1ada</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823f0ee7-0526-4e53-a1d5-27e4b7c4efc0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/823f18d4-ae10-45da-b161-44fcb9cd6a74</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8240d025-219d-4701-b022-6cdff2542d4b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8240e3af-b062-46e9-8d35-c053745bae55</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8240edd6-0efe-4594-bdbd-23017f00b79b</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82411b4c-b6d5-494d-a90f-f8bd04bb7d6d</loc>
    <lastmod>2025-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824200de-0369-431b-a96d-49f961c6e6f3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82439df1-9bcd-49ed-b3ab-5e0d740f5535</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82444b44-7a3e-40cd-9aa2-c6b2ac871abe</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8245a007-14df-49dc-96e5-0d6c6b706176</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8246a703-83e4-4c17-8925-7d30b71cc35f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824813fa-b706-4b80-aded-ac8112ce018b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82489b05-a230-4a18-a5f2-65c3514e31b9</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8249412f-4b19-4ce2-a947-2c3752e33923</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82496089-e307-46a7-924e-cac4e35a4341</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824ad9a9-6d9c-49b4-9abd-526408c7388b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824b17aa-58ef-4f12-be8f-763cbde27fab</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824b704f-3297-4bf3-8d4a-1efbeb90a3e6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824c37bd-e978-48e0-bd93-56712281a24c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824ce2ce-ad91-4768-8a0c-7c8855e62ec0</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824cee88-1436-4f30-9fb6-ddebc58ced00</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824d21fb-89e1-4c7c-bdf3-5550c704d0b3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824e6647-cab4-47f0-8ca6-c523c4b9e67c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824e8a63-2748-41d4-aa3b-58c870cb3fcf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824f5426-a097-4c49-a658-a13396c4ff28</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824fc431-2e7b-4482-b928-96c2abad136a</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/824fea13-be0c-4341-a472-2c4158436084</loc>
    <lastmod>2022-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8250334b-8371-4166-a811-4de8f377587e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825101cb-dd4a-48ea-99cf-ffc26a0f1084</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8251b306-decc-4ca0-9e2f-490f1453e144</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82529991-1200-4926-9aa5-b315b358628d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8252b5c4-ffb4-4fee-a88e-3d7afc54cf18</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8252f05d-1aa6-45c2-8e17-ba39cbdae551</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82532676-1c97-41a0-bc5d-85a81680cef9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82536cc5-8da0-4b07-ba88-78be08782be8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82538055-b8c1-4be0-b110-0f91ae1a6a2e</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825438c3-0544-497b-a514-196a030ebdab</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8254b61f-80c1-4389-99cb-66bebb99eb12</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82553ffb-aa1e-4296-bc2f-c667aaeb9b62</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825554cd-8e24-4273-a572-2f983983873a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82562809-db1e-4426-81b0-8294db017d52</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8257eed5-4902-45f4-9094-d156fb8550cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82589c96-1e0c-47e3-aa50-e09348945723</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8258f972-f914-4332-ae51-2dc27f9f035b</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82598ddd-6d7a-4ed7-beb6-d131d5fcb926</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8259ce15-d782-4636-8e83-d94bba6ce5dc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8259eb20-ff69-4ec7-8933-68af07e3d93e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825a0261-49f1-4336-968b-32a5df1ba470</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825bb6b9-a638-4529-902e-fd8e2b33fdfb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825cc2d6-0c0a-4cd8-b5d1-b67ad1df94d6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825e5e98-0273-4c51-bf36-dd6ff121d4af</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825e9f87-4459-4075-9e43-3a2f5408473c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825eb7d5-effd-4e35-aa52-24fd8ff9b6dc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/825fd4fa-f5f1-4a6b-9cb8-b5548af124ed</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82605060-fd62-4366-8719-6fd2b35f6871</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82606058-b2a6-4e2d-abad-ef1be2e9c5ad</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8260c643-5cf2-4773-bb62-edf99cbbc80e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8261a998-c466-4ffd-8570-f1f590947eb9</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8261ad67-fca7-4b1f-aea8-70f82a61731d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826258d4-29e6-4906-a09d-79756e32ad44</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8262e4d5-c6a3-4749-8d0b-66e7393e98e4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82632881-4c99-4782-851f-ba563e30fdfa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8263b1b2-a778-4254-88a1-719be4b46b57</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8263c058-5d56-4de1-b5a9-e2d052094220</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8263cbe3-4d5f-40e5-bb73-22c4f9fd5b1e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82652654-79ec-44d6-8ad4-6bcea84144c7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82656da3-e400-41af-b75f-95517017e67a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82665786-0f4d-41e2-b292-c782c74a0ede</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82692dcf-b442-479a-8898-79b6c5d9a375</loc>
    <lastmod>2024-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826aa6cb-c6a0-4c11-a7f2-b6d9651c5d9e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826d10a0-a3e2-4d17-89d3-5f165ecfc18a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826d5ec5-970d-49ab-bc98-6d7177a677b1</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826d6843-b189-445e-84cf-f1f5bb0034c9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826e0d88-0ade-4132-82fc-e37478b2e45a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826e482b-deb7-4cac-a4b5-39ff0d7b359e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826eb50a-312e-416b-9a90-cc3e26f51670</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826ed28f-a081-4505-a3a6-01924dabfd85</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826eec5b-b7d9-40b0-94b0-507ef2e6dba2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/826f5f01-1407-45f8-9781-798d1b244001</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827029d6-5b27-4d10-ba11-6e6f773df7cb</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8271369e-bacb-4c99-b9a9-85c75d72e728</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82715de1-c3fb-4b7e-b998-e4129a59e0dd</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82725846-a368-47c7-bcb0-434e417f2c13</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8273fc90-9d30-46bd-9dfa-61639c69c67b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82750106-3be1-4368-85e8-e88371052a09</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8275e95d-9d2a-4e02-8c56-9e3075f59ad4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82765787-20ab-4688-9ad5-d3bd2b193a37</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8276688b-0880-491f-b1fe-62c59ea30d8c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82770bf1-7b40-4200-9f87-86f557167b0d</loc>
    <lastmod>2023-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82785a2a-a4ce-475c-bee4-51ee3862ce00</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82785f4a-36a1-4652-814c-456e91ac7fd7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827995f3-e480-4d20-a75d-63398d2c5f08</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827a47dc-16d4-4769-89c1-c6d2ea1cbbe0</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827b723c-a453-4bee-afc7-2e617b85f8fe</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827bfccb-ff06-48bc-b712-9d8acf83e328</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827c0da3-42ee-4fb8-8ab2-ae9a192f0505</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827c4aef-519f-4e53-bc2e-e86b7fcbe382</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827ddae5-06b5-419b-8472-503bb1cef688</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827e014c-a518-4fef-940a-6b7cb7c40dd3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827efebd-ae0b-46ef-8c4e-365d40b5d7a2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827f014e-b630-476b-898f-e868f0465daa</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827f2e32-8db3-40a9-9e1c-1a10982662b6</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827fe206-f0ff-4364-95a6-f4caaf4aacd6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/827ff738-a85c-4842-86f0-0f5028f6e8a1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8280aaff-7f17-4071-b384-da65bc58c5e0</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8281e260-f2c6-4045-959f-9a6c6a963df9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82827304-c36c-470a-bb34-8f099b60ea0e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82843ba9-492c-4f5e-99f2-198f801a5d67</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828473ee-b29b-4390-ba35-dc00541167fe</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828490a2-ca7b-43da-b61d-485d4964b597</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82849909-e7d3-465b-ab0d-a517e39ec3f6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82863b40-c059-4f1d-b3e5-92cca1858f00</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82869ddf-9de8-494c-8eb7-dd353171909c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8286ba5f-c3fc-4fe4-82ef-71936bacb4b9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82885f23-f4dd-44f9-98e2-a11d5b28971c</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828a3f10-eb67-4078-8e97-dbb7902c6960</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828a4bfd-89eb-474b-bb47-a4d51f2995aa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828a95b5-e195-43cf-ac4f-472b0c66e428</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828c22d2-190b-4697-ba7a-c6531d94cb43</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828c25e9-b190-4a8c-82d3-be63a58ba816</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828db615-a6a5-41fc-90a2-952ce47b01de</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828e0cbe-eb18-464f-8c6f-8994a430a0a0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/828fd8fe-4401-476d-a6d6-0fcb100b904b</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82901c61-979f-43b9-b5d7-fe6a3518e9ae</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8290895a-ed62-42be-a6bd-3a0b58adcd51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8290c416-edfe-4899-81ca-3b4bec5ece14</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8291a942-4a33-4a45-9a16-c1a1b83827cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82930179-44b5-4edb-b6ac-76e837293cec</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82943a88-258b-41c5-8165-aeb42966cd46</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8296ca9e-4f9f-45d0-aaa4-dddb614d658f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8297d5f9-3b30-44d4-bb7a-17dd46d65c7d</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82982b94-1397-4f40-afa7-9975ef80eabd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8298426a-2ada-41e6-afc9-081fe9e61ba8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8298b34d-51e7-430a-877f-6c147dcf8161</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829a03e6-c785-46b3-9fc1-36de091dadc1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829a9b79-4f24-4970-ad4a-b0135fbf5c2d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829b47bf-5a11-48d9-b325-3bc6b591f0c6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829bc66b-a4c1-4e80-9ae4-75f98c25a396</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829c10af-7bf1-4bd8-8e1e-5dc013ce60ef</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829c1e5f-f5f9-441a-af4a-b951882bb714</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829c6d3d-b3b3-493a-b0c5-1ff14b83eda3</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829d007f-af82-43da-8156-d4bf3ac0cf8a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829df646-0acd-47dd-bed0-cdb8a0a67962</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829dfec5-6d5d-4490-ac3d-c404e98ffa03</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829f170d-6a00-44a2-aff4-4fb7ff40239a</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/829f1be1-a454-4caa-abfe-dbb747042d64</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a0867a-097f-42f6-afa8-4644460a0fda</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a0bb23-b51a-4e59-8a67-6a06e8b12db5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a25e82-1fb6-4de7-99f6-23fe5f9d81f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a283ab-7a2b-4f8d-9c2c-c756f668bb01</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a2daa3-c0d2-40dc-9371-5d5cdac2cba5</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a32dda-481f-4ec0-bcf9-de59df8e2fc9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a5951e-4df4-48f4-9135-86f7605f331f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a5b142-53d3-43ad-84c9-4e6bbf5b3502</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a62bc0-b825-4444-b076-9f5f88d132a4</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a78895-9d1d-45bf-96e3-8dc6bb3ef886</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a83b4b-a01c-45e3-98ea-a96c547a9def</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a896c3-9952-44ef-a0f5-6e3356b0e96d</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a9b5c8-a9c6-4a53-82fc-ed150b14d5dc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a9ccf4-c5bd-4c76-8df6-c86b4e9dcde1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82a9ecc9-2992-4930-a4f0-74ac514f4c6d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82aa1ffc-582e-48a5-ae5e-cf94290b2f23</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82aac011-1323-4e5f-a17b-dcfc5575d3d2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ab61c0-0b66-4839-b3d2-cc28c5d05956</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ab8890-e588-4041-9869-82698113cce1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82abf1bf-b503-4706-93b9-b7f9cc14097c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82abf32c-d4bd-468d-b330-ee7fd5e63f3a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82aea1e5-5446-4e5a-9285-4962fc53c27f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82aef178-796d-4732-a148-4ebd21b6b5ac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82af1f04-cb97-4b19-8d6b-c7dfa9d5277f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82af5242-9df7-4af3-bdfd-9e086db069d9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82af7e6c-e555-4bc6-ace8-fb69af798bf2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b01715-b8d3-4a2e-b74a-e69d3f0d86c1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b01f84-d17b-46a6-b6f3-e84fdae6714b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b02d5f-350e-45d8-aa3e-7182e85e6222</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b06d42-e3c7-409a-9f29-d3829b32459f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b16d07-1a03-44dc-a248-d8504ecdb10d</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b48ad7-6c46-425d-a45d-1195b035ef13</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b49b3c-6547-4bd6-ba2f-3d6d763e3388</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b6393f-8af1-4377-8ae4-e0a3f7780120</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b6711c-af08-4b9e-a6f5-24ae3fd4d145</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b68f0d-2015-402d-952e-7b72c3847ab4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b7580d-c872-42c0-8f8a-11c82759ac4e</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b88c39-51ec-48cd-910b-9a1baca6aca7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b8f147-913f-4526-b487-2a4b38dba4f9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82b905b4-4efa-4960-823a-9cac1a5e660d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ba0aa4-6fea-4e85-81c9-78e55438218d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bb2c67-e707-4827-975a-ea6aeddee138</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bb9636-4616-472d-b19c-3c8521aaa14a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bc1ff5-07fa-4bb7-afb3-01f00bd9b3b2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bc81a4-8bea-4a0a-9d99-5651a6e496bc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bd2d72-9681-43ef-aacb-4a0a70d1f486</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bf41e9-621a-4806-bb90-52750294ef53</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82bf6bbc-adbc-4f17-bca2-20826a6023ca</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c0d001-c402-4107-9f4b-6e0ea9e5f20d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c106ca-250a-4dd5-92d1-7ed0e4fcab56</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c15446-d5a9-4408-9938-aef5ee060548</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c2184c-5a5a-4000-9033-123716be245f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c22b5e-c7ac-4507-a993-7d2f8db8916b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c23aca-c87f-42f2-a60a-ca1400e55050</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c2f934-d169-4729-906e-fc531dca5dc4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c342ef-61fc-44c1-98bb-1185ff5b80a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c35e92-12e4-46e2-a09e-1543c9a124d7</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c4bbea-9038-4158-9e26-8716ae49a220</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c57424-0f03-44e1-af44-8a22e69c91f8</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82c86ada-87df-49a2-9800-9e92320027aa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ca3ed3-a074-4d06-aa05-fd2dff2718b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ca7d39-4b7f-48d2-95c6-0ed23686d1a5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82caa212-6f8f-4478-b831-e562d975bc31</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82caa9a3-86d1-40fc-b997-a0e44dab9e40</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82cc0d3b-16cc-451b-b6c0-e557f315621a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82cc4e39-dbe9-4e73-8906-9f6649dad390</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ccef03-fc98-49e5-9c16-d6428a445d2f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82cdb8df-32e1-4d58-a24a-ff82de3b4740</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82cdf04b-3817-4028-be00-c7724bc3fe49</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ce2792-5b19-469d-9375-e0c61736b9a8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82cfb334-e6a0-403d-9d4d-a32194c52d75</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d095b8-f48b-4c46-b31f-b06eb40b02f6</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d0c0ad-038e-42f9-9364-f2691f08921f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d170af-ab08-481c-834d-d9e751954cbd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d2d33c-8c8d-4217-8e0d-06b6a75f35ab</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d364b9-370b-41de-8f03-3823c45b8884</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d48822-58e4-408b-82a2-83ba720b9e6a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d57c3d-ae39-41e6-adcd-c2d335624db0</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d61e14-017a-41bc-83d0-f340bf2693c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d69790-87bd-4beb-b984-4ec67ea25b66</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d813ab-9163-49b4-9e91-eda6cf78aa41</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d99526-ebfd-4415-9517-d4a01d334297</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82d9b21e-bc11-46f9-87f0-2f7752f84657</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82dc453b-4da4-41a2-9f58-4a8bc2993729</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82dcfb9a-4c64-4c0e-aa58-722f01b24c95</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82de002f-aa52-49ef-862a-9ca463eb5e1f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82dfafa4-bb9e-4b6a-acf2-feeacdc6ffd0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e05ce5-30e8-4d31-b94b-508c4b2a15e1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e0f026-150a-4e1d-93fb-f4ef07830883</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e285dd-e21b-4ba2-8ec8-28672983d32e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e28814-ba2f-4349-972b-7d465444cbe3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e352b1-a903-4e8d-b204-1a4d59339992</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e38342-95ac-49e9-8ec5-d037f6758ee4</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e3e332-638e-46ac-9b5c-0498507540be</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e5ca44-9619-4a72-a5c8-aad9638bdf28</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e6f82d-c13a-431c-b32d-5a42637d3466</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e71726-6d2a-4eff-a29b-b1cd65227e75</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e73b22-a794-4f20-9912-a91583a43d6c</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e7655c-a865-40cb-96d6-cb56eb7b7634</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e775e1-2c6c-4505-9506-d934ed35e524</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e81157-65f3-4962-a778-067864e50f44</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e81c50-596b-49fb-b121-bbd4895b1ba1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e8d2c7-d722-49ba-a518-e6224a00a673</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82e9a948-6a6c-46b1-81f2-96555d560b81</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82eb0313-4e3c-4d91-a5aa-88df6b40ea35</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82eb3487-5ec0-43be-8abc-27c133c16b46</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82eb8291-dd8d-4eb4-92be-362c751f84b2</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ebfdd9-0fc4-488e-a8d3-c6ee067c7ba9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ec2018-c727-4e6e-bd1b-9e2bd3b3ca6a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ec5ed3-747d-4e79-abfd-e443ee4cc550</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ecf5df-1738-47ca-bd98-57f5545bb9b1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ee890f-1f8a-40ba-bcf4-3e9ededfeab9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82eea75c-6524-4666-8b50-8214d51f7ac6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ef767a-7632-4bd8-b376-77f20c75a8d8</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82ef8867-bfd8-4012-a466-7aba83ecd21a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82efcc3c-db35-4712-b137-ee82302d73c1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f18eb9-f2f4-479c-bd48-33f711606e81</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f23b39-76c5-457c-ab25-5639bd6ba703</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f32300-491e-4045-ac91-9795b61698f8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f35079-11b3-4f9b-86f7-c59839bb0cfc</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f54c18-fb81-49d1-9ff2-4beebf6217f7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f5e524-91f9-484e-b3f5-e1c8a33f499b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f6e9cc-92a8-47a6-870b-0257f4bfd466</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f9667a-452a-4315-9751-8dfadfb3b9b2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82f9a840-2077-4858-aaa5-66a3ef0c085c</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fa356f-da9b-4dba-93d6-e2f5cc671bb6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fa933f-ec07-48ff-bd33-c3b955569ae7</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fbf6a6-fe5e-4678-b49e-a260f68eab86</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fc558b-2e5d-4674-820c-2fab56238220</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fca1cb-4e80-4d3d-9b71-4503fbc14b13</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fce425-56db-4695-a236-7bf3a6f90883</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fd46b7-d6bd-4f99-b14c-8d3eee2a7d59</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fd518e-e183-4266-9721-b00db317fc73</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fd62fb-7e71-4bda-ae71-8ba43664b75b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fdd033-9cb1-4e3c-89fd-b0388f1d520a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fe6cf1-cbdf-436e-9dd8-a04c497c7771</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fe7b7b-eb0e-41db-8e6b-301e952db6ef</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82fee08b-d3f3-4f53-abdd-777399d8ede6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82feeb7f-f853-4cee-b167-b62df43ef334</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/82feee0f-1e73-4111-98e4-68ceb4a71532</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83019d2f-6540-4589-afe4-7a0cbe4c68a0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8301d354-f736-4059-8c86-88ad55bff0cf</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8302c766-30eb-4daa-8500-3cb01a3a7e7e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830324cc-a444-4d6e-b90b-faef76369038</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83039bb5-aa1c-458a-8e2f-d859be114341</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83043f25-8546-46ce-b48f-8cbe560d4187</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8304b732-207e-477c-bcf1-f312f2c815c3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83050b30-2d9c-46a9-a0ff-ddc858ab13b9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830575ff-a8de-454b-bfbf-0e7c0a06388a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830580a2-905d-4101-bb36-6900b7ad9811</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83064cab-9ec9-40d9-868b-d5e6b4c9a153</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8306aa28-6d47-42f8-81a9-8c32a5a67a0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83071eb9-4dd6-48c9-baa4-48d191f43e18</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83077709-2994-42fb-9a40-583583aafc1e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83083c51-4996-49c5-9965-253965412001</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8308d352-3507-4e6f-bf15-a7d4e29f6ec2</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830a701a-d92a-43cd-bae6-9169ad4a7925</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830a9022-dd2a-4b04-ba80-c1efeb96e67c</loc>
    <lastmod>2025-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830ddb7a-d2b1-40ec-9d85-9e33bf14d694</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830ddc87-3a0e-4ddd-8916-e129518ca794</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830e52e7-0771-4056-8b07-d62770ed4f65</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/830f52db-a058-4f0e-b902-d44a158e7cbc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83119ef5-9db7-4496-9a9f-6e568fe1f580</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8311e2f3-a527-4100-9106-f9824120a02e</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831474da-1513-4033-b861-6e6dce26c8ae</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8314e0e4-a94c-4d35-b8eb-dd22008c4595</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831548b6-297d-48df-b89f-42699a29a944</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83163def-787f-442b-b595-5967b3a091cf</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83175f3f-e852-41fe-abf3-0bb67a75e523</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83179a1a-8750-44d5-ac80-13abdbf410e3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83179f3c-1239-4cca-bf5b-769664b5e386</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8317b015-ce8c-4d21-8bf4-f97b7859c968</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8319df34-112e-484c-87dc-efe5117e5eb8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831ac73a-cf85-49d7-8f9e-bc6a6fb9a324</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831b9b0c-038c-478f-b33b-36a5ed5b0f23</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831c350a-8186-4401-950d-a2b38d25936e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831c43e1-9dcd-4917-b3c9-a5fdcb8bc4c5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831d36d7-3a44-47a8-95fb-7b17196f9bdb</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831e3e5a-6280-4cd9-99f9-b32dbdf72c31</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831e414d-b8b1-4f5f-b0b6-b6f64167c584</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831e4de5-55bf-4976-ab74-99f7b1fec845</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/831f97fa-bbda-4817-9c86-2f26a5043c13</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83211eb9-9371-4481-8044-18f4d5ecfb04</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83219fc9-cec5-42d5-84c5-80ec985df228</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83237701-11b4-4d51-ac0a-aeee201acf80</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83250121-196b-4916-b11d-e44be47b16a7</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83256f53-fe9b-4ed2-9742-8e1a811bcac1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83261760-1590-45cc-abfb-abdce5c85f15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8326ecca-b61e-4ff0-ad66-a9b8084dc4f6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832757f7-28f0-45e3-aeca-1848cc6dbe7b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8327744b-43f7-42f9-9ce3-eab7e6376481</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83297136-0d37-4ab5-abef-c87a22a374e6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832b5606-baa3-42cc-8cfb-89232f5bd1c5</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832ba8a1-caba-4a12-8cd8-d5dee6ea359d</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832baaa4-b9e0-4561-881e-e360d7e5dc3e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832c0ec6-ea2e-4afb-98b3-a05054cd2cad</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832c3e5d-62ff-418f-ba50-c9ed90d433a2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832d199a-db83-487c-8a43-67096a4a0627</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832e4d01-e5b5-4eb6-a3c8-3e5442d99b88</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832f104f-9eba-4902-a0d1-6e69ca7c0bef</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/832f711d-d3cc-45e6-a234-80dcea70e58f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83307885-4751-459c-bc09-b700731b416e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8331e4da-38fc-4113-81bc-2017c7740085</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8331ef69-3724-41ef-ae6a-cbe3531ac41f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8332a69a-9e93-4dd9-9f37-7f9dfd290965</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833320ac-4fc0-4756-958b-2511721a3638</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83336708-d8ea-42f6-8db4-6ac5e875898d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83339028-9e07-43cf-8175-b9b763d3f683</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8333b443-8128-479a-a234-c808b96405da</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8333e7de-1518-4fd4-851e-4675913fe3fb</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8334a10b-0c0a-4578-8bca-7e19f2ac0db1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83357d9e-960c-44bb-80b8-69d8badcbaa0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83365d65-221b-4f7a-9f1c-fe547e0c4487</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83365fdf-465c-446a-91e7-60bed62a9688</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833697fd-9d08-4503-8713-b4ee28263c0c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8337a723-bcfd-41fa-bf6a-49774bba34d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83392121-1dbb-4479-92a4-f041b9c4e648</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833ab0ff-b372-48ca-8d85-3363a1474e04</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833ab50e-3690-404f-886f-1ed032968207</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833ab8ac-13f4-4cc6-ad25-8b4f4587d00f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833afa54-9072-4598-a007-1e5bb625a287</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833b9389-112b-4b41-8f40-59c019204f4e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833c3dde-08a8-4b79-bfe3-7e1399643b3f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833d5e18-b259-4548-bd39-5d9ca4af9a8f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833dac9e-3bf7-4cfc-bcfa-a67141c7d34e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833ea0c4-d539-4d46-af6d-b02c8f9baf8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/833f54dc-0be0-4267-8a9f-bb40ec930be5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834058cc-4550-4fa2-8715-1c31969d78bd</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8340d7c9-5e7a-424a-abdf-1007d09c4f61</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834104aa-2482-4115-ad73-9e5ac53db1d8</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8341cefc-3ec4-4248-bd1b-816246474821</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834414bc-382a-4399-9ace-bb286957afbe</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8344386f-aa3c-4da7-ad84-b6f21760a2c7</loc>
    <lastmod>2020-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834492d1-411b-4f84-af88-62473720e13d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83465464-7bd4-4e2f-9b0b-341283479eef</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8346eee1-a1f8-4820-a8aa-8380968715d4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83471461-17ae-42ec-9a19-ad21f1b8f8ed</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8347ecb7-8d8a-459d-b234-75eda0e24c4b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834b08b6-4be8-4792-868c-7f1f71374025</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834d5573-4b28-486b-9f4e-278d4bb21a45</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834d909b-fc9d-4c38-9c25-10b1d9b4978f</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/834defaa-0a31-49d0-9826-232a9a373443</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8350fecf-483b-4bc8-b274-bf74d17ef548</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8351521c-fbeb-44a7-8880-e733e1b02698</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83517d34-8f3e-4ff2-98fd-50400d807a64</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83534b66-76fd-4309-bdaa-42c40d9bb2cf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8353c25a-b288-47d4-bac5-6d46b57ccd6f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83544cf9-6bec-4400-bc60-d415ff81bf8d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83556c64-4c57-4f81-adb2-dd32d73eb804</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8356727b-a4c5-40f4-ab43-15a6e8ba7a57</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83574a3c-a80d-4a2c-9e96-9c325d7ea53a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83581c0b-7fd4-444f-a1a0-ab3d788a11db</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835895f0-aa73-4eb0-a9b9-c56dfc80a339</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83589a39-3338-4465-a530-81a64027c034</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8358c248-a8f7-436c-9883-577111a8c577</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835ac209-340c-4437-96db-692263fc6dbe</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835b1c93-b9b4-4893-8b6d-9b763d324681</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835b59cb-367e-47e3-896f-f976b684f624</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835bb982-5b03-4837-b719-cd0258737943</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835faa77-a003-418a-8ae2-efcceca7476a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835ff48a-3951-4d23-af04-3b9629258725</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/835ff792-0a18-42ed-a4d5-d0ff4738d8fc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83605338-f272-4340-af16-ad8c29296856</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8360690f-37c7-4f91-8a92-6904f4a19808</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8360ffd0-5951-4800-83ce-4d586ef390a2</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836164f7-0043-4650-9684-d5d4a16fb5fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836166eb-bb42-41cd-8887-172aaf63b821</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83618290-2971-489e-9a24-e37cd96e8633</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8361dfef-8b51-4b8d-97ee-27d49b6d83ff</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83623d49-7f91-43d3-b3b7-ccb28b5541d2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8362a818-2f5f-4fc4-95bf-a503461bd44e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8363649f-b054-47e8-ac37-c22426c26541</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83641fff-8fa8-41d2-a783-cc7be7457d8e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83647753-2d74-4ae0-9af5-a7aa2dd49783</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8364a9f4-ab37-4377-91ca-ccf4a488cc9b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8364c415-26cf-41ae-939b-b291dcf7e60b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8365e92f-f5e2-4f9c-909d-9995b8951d78</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83674451-7558-4850-91db-69f33237644e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836812ed-bcde-4f5c-9a91-88d8f43b3a1a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83686147-1cd1-4113-a991-2327a3da748d</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8368e32a-8023-470d-9077-e8ad648dede0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836939ad-87f1-4a48-8404-1cfa44c2a0c7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8369491f-39ce-4407-a816-6e8a50c039c3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836949ab-2317-45e2-a4f2-4117079781bd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8369f5e9-8f70-4882-aff1-b22966d421a1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8369f634-603c-46a5-ac49-2e3f91f03a57</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836a342b-9ecf-47e3-b386-98e4938928dc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836a9c52-bd1b-4352-b608-fd71ec811b4d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836bce54-4544-4aac-b392-e9c367ceb4a2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836c354c-2708-401f-b440-5ad2794977fb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836c6e65-6732-42f9-bdd8-f036b6beaa8d</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836c9a1a-0321-44cb-ab11-a122308d0678</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836cb2ae-cd59-4ed2-a3d6-684d64370e11</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836d6d7b-f786-4650-92f4-87c2871d8c07</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836d8b14-c577-4442-9336-bc138ea9d83d</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836e0bbf-30ff-4bb6-a01f-2e1152b8570f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836e128a-38cb-4928-8817-b861b602a70f</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836e1eca-be0b-455b-9073-8b2c71499b65</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836ea76d-2b6c-483c-aef7-6ba824f08a11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836ef49d-cbde-4f30-8251-18262e7fd602</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/836f230e-4285-4563-8668-853348ba6387</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8370ad07-a869-408a-a9be-19ad978100ca</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83711887-9d21-42aa-9b69-1153b2f24de4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83715afc-2a18-4534-ad57-fb3725127e06</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83721b15-f8ed-446a-874a-d9984853061d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8372a3f3-000b-4095-96df-73c6658e0e26</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83732612-6e1a-4438-b2a8-830af1ff2b86</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837465ed-213e-4055-b8a3-9e1396e5fba0</loc>
    <lastmod>2025-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8374cdfe-982d-427e-ac3f-f9a707ba3a46</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837503d8-13f2-45f5-a09d-5aebf3c59a1f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8375a57b-82cc-4df1-b343-e7a37a19d387</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8376a871-740f-48ce-964d-b4a65af70c1d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8378bee2-8c4f-4627-8211-a88a73bfbc6b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8379afe7-b1b4-4f09-8c40-310f3f79e2a3</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8379da2e-cc44-48db-8978-f81e213f9024</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8379dadd-136c-4bf2-8283-36386738c447</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837af41d-1426-42c5-a5c7-80f239fd29a7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837c14b4-d239-4dea-8673-a0100443719d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837c5f2d-a6c7-4529-8d3a-964e85578d56</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837e4fae-079b-49de-a232-c59a93afc186</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/837edff4-db0c-4b00-9d07-4f85afd2e72f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83808ddc-b533-4c78-9f81-e9915c7e5417</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8380cd5f-f974-447a-b9c3-ca3a8743c782</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8380e547-64c3-4b9f-804e-3b27be3c04f2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83810993-5bbd-4a5d-b976-fd0139d92993</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83812002-1b92-4adc-a892-afc502c9e028</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8381b0f6-25f5-436e-a30c-b748b27ca1f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83828f8a-af81-40ca-a2ef-938246346cba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8382ca08-d843-4f43-87ad-b404cb8ed2d6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8382e3c4-1f59-493c-90fc-b7e44ab935f5</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838321c4-6417-44bd-8830-13b675e259cf</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83832550-5dc4-4bd4-b158-d1da7e21d40c</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8383d179-d075-401d-8cae-62949b0098e9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8383e2c4-e87a-4936-8a07-c092882ce928</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8386025a-ca37-4b8f-b1bc-fe939c87aa02</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83889136-0538-4264-986a-644aca82f3e9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8388da40-cbad-4d30-90a3-3afe3380aab6</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83896d06-afe1-46e2-a38c-be7948e86c1f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838a47ab-03a0-4668-925f-c0e1c97f2931</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838a860c-4304-4905-84fd-2234bddd8fb9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838af78d-8822-4b59-9ade-f10e5c3b5752</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838b4942-e6f6-4765-8598-2dd7aea4b6f6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838b55b8-b79e-40c1-b5e0-128563218123</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838b9d7d-4561-4aaa-97c4-8833b811982e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838ba1f4-ff4c-4dcb-8243-c9f7df3670c0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838d1e22-7856-4a5e-b97f-70300d9e1512</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838d37f7-4865-46cd-b609-2466cd25291c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/838e0878-7c6f-43cc-b811-7dc99014aac8</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83911e20-8466-4385-9040-8d77f567fe41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8391993b-92e9-400b-98dd-5f45baef2b7f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8391f510-045f-4f28-818f-3ac4281a850e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83928761-efd3-45a6-95a1-8d6352c37b19</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8393cb68-3a2f-4842-910b-29f6920a2d6b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8393e72f-f0f5-413f-874c-3da4e8060b07</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839429e7-b1bc-4615-b7be-b7d9d1eb38f0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83948bf8-c8f2-4abf-a121-dda06ac6cbde</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8394f6c1-134d-4fa3-93e8-5e4039b86c62</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83954983-78c2-4ab9-84e7-3a3a7464ca46</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8395f563-094a-4d98-8ad9-7933fa6ecc41</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83960d86-f8a3-4ddf-860d-96cd964e96a6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83960f7c-e83a-4ed5-a2fa-57f6ed94dd6d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8396ce68-c616-402f-895e-14558ef29232</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8396d78d-f967-4a6c-9c02-1c24c92f34e9</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8397d493-1222-437d-a2de-e7b9a51e3f4d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8398c1e1-2b14-4af8-a5ea-ebedfea764da</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8398de6a-9da8-4d17-a871-84a34782f69b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83997b51-bda8-4198-a4e3-a73a833ccbd5</loc>
    <lastmod>2022-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839acf30-7f82-41b2-9395-b87632554972</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839b1810-bd91-49dc-a9a6-f777c9b06ad8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839b51d1-91c9-4fd0-8d63-4f77bbd824ac</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839c2037-24f4-4bde-9235-ca9b5e68613d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839c2ef6-8b03-4983-a7e8-fe223c531808</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839d51be-773b-4965-8738-5010a67bc36c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839d9de5-5abf-456a-a583-ffc0a0eee6c5</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839db586-49d0-4247-a461-1371504a68d3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839f3981-19c2-4bc9-9c69-7e829b1a5c23</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839f8a34-c243-4a96-b35c-beb80de734bb</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/839fa146-5306-4a8f-bcd9-4960874f208b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a0d0cd-4ce1-4355-8264-ce4736bcd4a9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a13c65-9d46-4e7e-a6ae-4d16eb52757c</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a17001-7f6d-45b4-b796-5d76703cf22e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a2a773-12ee-4932-a466-7e3838dd8d3b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a41497-1b4b-4724-8f30-ffb9f52933da</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a46d3c-71e3-4779-a290-1e2879b90b60</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a56545-8293-42c0-843e-0c270afe3474</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a66d84-dcba-4d2a-87a5-c145a0aa2812</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a748b7-a477-4cab-beb4-8fb8322a18f6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a75304-dfcf-4581-8a90-f9e1f5eb5cee</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a7679a-5a2f-40fe-bd98-c561f40263fe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a7dae5-758c-4358-8b3f-1f5c5b73052a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83a86ea7-354a-4dbb-a022-3796ff260f32</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83aa3b7e-8af0-451f-baed-ea4a197b6c3c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83aab053-1ffa-45d2-b29f-b4998399a549</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83aac9a6-c8d0-49da-8ed3-6c0f8c599d41</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ac6ad8-1560-42b0-81a2-04c0b70e8553</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ae46f1-d59e-4cb7-92e8-92d18edc7ace</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83aec8da-0853-48b5-90a0-6b9d8de925fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b07f3b-1ab2-436c-bef0-acd10019308f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b12561-4598-4256-b69b-886d1f6708ac</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b3879d-1952-451c-a08a-48ef7af0e1af</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b6cb6a-af04-4118-abcb-f07e0520b0ec</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b73f04-ece0-4d11-9b8e-b0f5506f2f10</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b905c0-0633-4a9e-9979-5e6de6e3e68d</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83b951e2-a9e6-4de9-a30d-7e10acf13117</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83baf93f-4d06-4ac7-a273-fb92c2e3869d</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83bb7a43-a363-4107-8b7f-48241d8f4f82</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83bb8813-2f5e-47a8-8c62-f0a06c52b39a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83bb94f6-9fe4-42fd-8a56-54a9b1003ad9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83bbafd4-e27d-48e2-b6d9-c5984f069189</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83bcf855-7713-4f6c-9db3-32190a9afb86</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83be0a2a-89f0-4d7e-b314-b3583003c02a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83be92b4-a3eb-4986-bbe1-705290c2285c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83bfc323-0172-45c4-a01a-6b361deb6043</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c1ba83-76cb-4004-84af-967c86529857</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c1dcd0-58d5-4f87-8f05-9946ff1ec6cf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c1dce5-667a-4570-a63a-b0f4d3693c71</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c228d0-1a4d-4ad8-8533-39b44e8f6dfe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c328fe-75cd-4782-a26c-8098da827ed5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c37960-71cc-4fc4-b12f-46f2a789ca89</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c420bf-2420-4663-b9cf-f49933b4c7be</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c428da-7494-4d84-81d8-5e0fb99ffe08</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c6434b-778d-439b-ac03-9a43f1bd87e0</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c64ea2-b14e-49a0-a60b-3f7502d6d47e</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c76087-4025-4893-a9d1-78f8e0fcf408</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c7dbec-52af-4cf9-ad8a-57485c2334f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c80732-3ae4-4495-8800-54403b654dce</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c88cc7-37cf-47c7-b2f7-6077db5c6971</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c8e7ad-a123-456d-8b33-0beea844d5df</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c9363e-c6f4-4b13-b3de-df87f10f5ce9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c9898b-fddf-4186-ba05-f1386545b357</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83c9c343-94ea-4267-8c35-873ca1e1f931</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cb22fb-acb0-4a66-b616-31540101e742</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cbf5d4-ee80-4072-963e-c2045616ec65</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cc2fcb-ce11-4465-beee-26ed47142d3b</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cc658f-fde7-4c13-acd2-cc66e84b6e5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cc7cbb-54e8-4bd4-920b-8e2a7ff6e399</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cca9ec-b978-44ac-a908-f02c0307c989</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83cd18b8-2a21-46e8-9a2c-7f3c46058991</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ce342e-4237-47b8-b378-aa0db74893c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ce3a4d-9648-4840-8e6d-a18eaed8b6ba</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d10f7c-a488-4bff-9232-6b5a0dea1afd</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d254e6-5144-4ade-bd7e-5d021948f6e8</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d2dd3f-a97b-4dbb-af9e-02de9d354c73</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d3e748-dab7-4892-89cf-40c452caa424</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d44541-4d3b-4b86-a23f-12dd43e0ba6f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d46e88-97ca-4246-bf36-99e517faf8f9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d73b8d-a29a-4787-806f-a712b76a6bb8</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83d8eb32-4f99-4012-92df-595e916702cb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83da17a3-8efc-421d-bcd7-ccf633a9275e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83da41b1-c45f-481f-abd6-2489f20ba2e4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83dab6a5-f951-4738-9e93-df18f4f750b6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83dc041c-30c6-40bd-825b-5b9e75c84ccf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83dc11b6-a64e-4911-bbf4-8f2db622e63a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83dd39c4-495a-4d61-9be6-e4f2a21ed415</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83dd8f59-979b-4dc5-a8e6-eb15c88bb92d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83dde5ed-f8fe-45b7-8e9d-846a86153458</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83de614b-3a6f-4f55-8b07-b3caa9e1f5a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e15618-53c3-4f44-863e-03944b7858c2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e172de-eb0b-4e26-99f7-a25de55a7ad1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e1ce5c-8afa-427e-84d7-140bf85fab41</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e2306c-bdc3-4cae-b493-c0d44f52d871</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e26c25-76ec-4d6b-ad47-fde8ce3c7520</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e448e3-30a5-445c-9d93-aa2055717e88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e46364-6155-4033-a551-6556132f6d46</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e47abe-4a45-4a33-9b2e-02522740cbce</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e6a608-e249-427b-b68e-4a58d67d40cc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e6bf70-b66f-4059-96ec-1df87d59d040</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83e7784f-1847-4e15-80f1-8e6dca1ba37e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ea2008-34fb-4259-aa0b-ddfcba67b38f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ea9ad6-6922-434d-9506-7af51df29099</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83eb743c-bbf7-473b-96fd-a2ac25f705d9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ed4155-9770-40fb-9619-a32e2d80b5df</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83eda5a1-6053-4a08-98b1-91357c91c8e7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83edeaa0-5b3c-4b92-a7e7-0870c903d375</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f0f2d8-b9f7-489d-9e94-0b70766904a1</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f142f9-d89f-42ba-94ec-fd1553fd80aa</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f182dd-324f-45a0-8bc6-4d471326b6ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f1f792-c7eb-4b59-841c-d13a785a7a28</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f4706b-c31c-4316-a62a-fd0aa0643d24</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f61633-1768-4a81-b79e-77c6f5a17a8e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f63e73-c4de-46b2-8afd-44b973c1ffe9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f66e1c-9565-43e2-9785-ffa99622b3fd</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f6f78d-837c-49b6-8f8b-aad0b67a0aa9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f7c7f6-3d79-47e8-b907-63b8734c9b05</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f84d3e-ed29-4af3-9174-3ee0961d6676</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f897ae-d4e1-4a8b-83cc-45a10a93fd94</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f91806-9ce9-4525-83f6-d4c7769c85e7</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83f951f7-87d4-4b20-9394-8e0bc5398f84</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83fba352-231c-4ba3-a434-ac3b1fae61ee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83fcca4d-ca94-40b4-a8f1-8c7204c8bca7</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83fdb3ee-3bde-4932-9547-778ca60d20ad</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83fdb862-cd12-4da3-ad0d-d5bbff391f4c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ff3fa5-5e9b-4d3a-b3f2-c1f530dc68ac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ff5e01-be50-493f-a930-ce63f68a0ba6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/83ffc74c-3b84-4301-aa26-9bf4b098e664</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84013562-ff2f-4758-9663-3a81710d53dd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8401be8e-82ae-4257-b244-793131eeb856</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84027e47-eb36-40e8-b4b4-a4703385979c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8402cdf9-9a1e-4618-8a37-8599decf938d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84038b18-82ea-45ec-a468-990c80378283</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840629e4-eff4-4478-bdb1-c2d595894e0f</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840883f4-2e93-4715-8c4d-a6d38b9c2a05</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8408cd0f-ae12-4434-a9eb-dbcb96a9e918</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8408fb4b-d883-4a41-a473-cf6c4a581cd7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84098718-e207-4c05-a672-76121d9493f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8409d922-8261-4648-8934-00ac8b072640</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840ae253-edd3-4323-aaf3-44a2a26c9fbc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840b34b3-2dda-4d23-aee0-1ca11fd284d0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840bace3-39fe-40b4-8d37-2388df258568</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840bba72-448a-4d34-92ef-8bc9069c4e60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840bf306-069a-42fe-89fd-65d25586c79e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840cd9b7-dd1a-4d7e-9184-22de3ea3d8f6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840ef569-9650-4036-a573-1d766a9d19d5</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840f50cc-78a1-4e38-88e2-c39e92be1c17</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840f6670-e498-4f62-9148-3b0ca0f41da4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840f6dd1-3b96-4c6c-adaa-f56e6f1fc848</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/840fe9f8-1299-4a0a-9fd9-4f97bae1ac84</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8411713d-618d-48c6-9d4f-329eccbabf8e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8411d028-a5ae-4760-b382-bf1822353853</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841226bc-c6b5-483a-a3d0-db468ada58cd</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8412cbe9-db11-4b0a-9f96-6061e93804b9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84151c0c-d462-44a7-8bed-0386b836ebcf</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84161eca-c32e-48d0-9127-1ad8ece30d24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8416214a-d3fc-488b-9dc4-712607345fb4</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8416ca7d-b38c-40d0-9248-9c9e7ccca4b4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8417739f-c439-4355-a4bd-16be43551af7</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84183556-4c38-4a1b-8a35-46bde0226cfd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84187723-4ef5-4b0c-8f46-b9e725c3a485</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84192c2f-0a76-4c1e-af6d-a162625c03ff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841a5ac7-ef49-4ae5-ac49-ee87c59bb824</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841a5dad-1acb-461d-bc2f-dddbca0002a4</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841a7d10-a959-4dad-aa1b-f2d5490c6c10</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841b7eda-73c2-444f-98f8-587e64a59eb4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841b87fa-9bc0-47da-938d-c75d92995e15</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841bf332-cfa8-47b2-8644-bdf74d828b44</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841c2660-a0cd-4966-a4c1-c6109bff76fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841d4ff5-51f4-4b21-82d0-5ce6b36da135</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841d6c8d-96a8-48a2-82b6-63dd7f30489b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841d9f8d-a1a0-4a19-86fa-0ae001d64f37</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841db1a3-2321-4ddf-94a1-cbf990eb686b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841e6d71-5202-40bd-a8fb-b3157df00e5e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841e8cd4-f2d7-4f8c-8c48-91e72b0b46f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841efd75-0f29-47ba-a1e1-d6760dcf3499</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841f2c43-4b7d-4419-ac62-bfa496f68fea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841f89a2-cf05-4f37-b664-5b156b0f8fdd</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/841fd1a4-91b5-489d-8269-68f35cfe9104</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842006c6-a8ae-4b76-ab2d-ad5115f5e77d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842131de-6d29-4ffb-941f-28e97605f0f7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84219ff1-7bf7-48d0-86ee-4e0314766d4f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84222b85-c541-4dc6-8e19-e0bf30626cde</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842236de-bc2a-4612-a015-049afdece475</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84223d80-8ed3-4d11-bf5d-d8ac02775567</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84248bdc-76f8-4378-9bc4-ce0afe39ccaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8424ab6f-677c-4c9c-8a09-917c9bea817c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8424ab8c-9d84-433f-8765-990cee10f774</loc>
    <lastmod>2022-10-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8425c334-2867-4903-a6bb-38a9d7089802</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8425cc26-38b8-4b1d-bba9-b62ab3678490</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84277793-2611-4358-a18b-0cb6a1a62ede</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842793ab-65ee-4f9c-9df9-32704c936751</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84297242-0f01-4b45-bdf8-dec5bfd65942</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8429ed97-7e4c-4ac2-8313-85cb2b9c8b8d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842a61d1-b031-4874-8c42-27e02f65e3b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842a8dfe-b888-43a4-a1f1-579fbddc5358</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842b134f-96ae-4418-9992-9e74cf20fc06</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842b99c6-0085-48a7-a32c-01aa2ccba421</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842c42f7-fee2-4c94-9235-0f253b0a206b</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842ccfb2-f81c-470f-9e91-b180d842af27</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842df835-b6d3-4d2c-b4fb-c8daa4c937d5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842f2880-3a39-443d-98a0-2dbec40ca040</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/842fe011-cbc6-48f7-a627-f33b22548498</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84315693-6116-4de8-b377-c10b68d8526a</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84319ca8-a7dd-4bbe-8c00-c66dd96b42bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8431a200-a732-4e97-8491-42e08282bd68</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84320e72-d84b-4d26-96c8-da9ef69a273a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84324f7f-8bc7-4eff-a4fa-6dfe0c01d22e</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843322c8-e95e-4733-92ab-e5d6a605e415</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843372d8-e53f-42ff-af5a-bcf8c7dd721c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8434b146-9ecb-4a74-9b41-03b03fdbb157</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84355285-f1be-4de1-b120-b4649089dcec</loc>
    <lastmod>2020-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8435983f-145d-4cfe-9d5a-5bc923d7e56e</loc>
    <lastmod>2022-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84368a2e-f59c-4090-b55e-0f30d701b782</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8437580d-7ed1-4b36-bd3c-d3bb4f5c5f75</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84377e3d-e8ef-407a-931a-76c8c2cf181a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8439cb22-bdd3-41b8-a899-9e43cf7af2e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843a010a-9169-4a1b-9b56-59b25c5825fe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843a8f96-57d5-464b-8b6a-ee1c04112446</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843affb0-312f-4f2e-a21e-019e84d44e1b</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843ba661-23b3-4643-a91c-d39e2c39f114</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843be4a0-0ff0-4ab8-944d-c28a4d0e6398</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843d04ff-ef48-47e5-a65a-0444a6ba261e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843f1674-6006-4c41-b55d-2a82ef01bbdf</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/843fb4bf-32da-4973-af0e-66f01aaf6241</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84400e3f-fc1b-4999-887b-e4d47161c674</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844032de-4d56-4144-9fc7-9d9fb40d16c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8440a5df-81e5-46e9-b0a1-0af5886e1f6d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8440b973-54af-48f8-9309-8c4852e86c65</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8440e1b5-9bd8-4122-80e1-4508cbc98a47</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844195fe-8ef5-472b-8670-ef17932c4e44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8442282e-de03-4703-b5fd-8521558e0b8f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84439e80-8a65-4e1c-b56b-f7606c8a15a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8443a7a0-5975-4afa-82b8-c740839e9a06</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8443d661-ee55-4cb2-ac47-91901238372a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84446877-da55-4acc-b135-e1c87aa669d3</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84458b02-5b34-4d8c-9fac-0046a63a66b6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8445dd78-90e0-44e8-ab3b-af6e120c3329</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8445f733-a62b-48f8-8a01-c99d2b0e023a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84460bb4-1b7c-4fac-990c-cfc0e088a838</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84468c23-9dfc-41ca-ba61-a68ed945e56a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8446d453-8a50-4ce1-8948-ecaa50270f88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84471ed4-17c1-4fda-a94e-51204e9de43b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8448efeb-bfae-439b-a303-a995efd0c169</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844913d6-ee3c-498a-a7c1-5a5481b86121</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844a42f3-ab38-4686-b833-697781d8c7e8</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844b12a9-54bf-497d-91de-b89817098697</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844bb2e2-6b86-4c48-8659-ec4e937bbc5c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844c9ec2-596b-4249-9b6c-4a2f82822439</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844de56d-1ddd-4b77-b20c-bd30de5e8c1f</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/844e97fb-8ae8-40ca-8815-3395f5a71db9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8450eb74-6482-4d24-b42e-2f5497ada92b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845130de-216e-4abf-b3f5-be8fbfbf6413</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8452e3d8-343f-4659-93fc-3da8d30d6f62</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84545bea-b830-4715-831b-e0bd1c660821</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8454bda8-7296-4d39-bb88-ad1fa51a4fe7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8454df42-513a-48dc-9861-73be8ccdf301</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84551560-93b1-4e5e-a7c1-dd196d6f11a4</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845636fd-b2a2-40e1-9954-fb3f83bda76d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84569f09-00cf-448c-a838-a893640c8b4a</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8456afc2-8356-40f3-bc1d-bbedac2ecb1b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84572dc4-a261-4986-ba54-c6aeec93cf7e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84585356-d8d6-41e4-910d-b10ce2a3e703</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845a788b-4ad0-4416-adfa-127fff5f10f9</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845a8b6f-0cf6-4ec5-98d1-b7ea1d5c59f4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845ae280-be23-4c6e-838f-401ea8a7f194</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845bb7f2-9656-4d85-8b32-10437147f728</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845be804-4c0d-4bcb-99a0-c7b8612cce8d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845db515-a9cf-4864-b515-78992b3973e4</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845dd651-740c-494a-a19a-09782e469fb7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845ec9de-0f17-4019-8544-69578dd0d277</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845f1dec-f954-48f6-8eb2-e02b1b38cc06</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845fbbd1-c6db-46ff-8cb4-69c4564f7342</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/845fe5e2-3152-4307-9652-6a02ffdbe13a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84607f99-55e7-4dc1-8828-9ee2702638a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8460da25-5a17-4c4b-95c4-488cedeec8e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8461e127-750a-4e55-8448-ec99f62565f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846248d1-4883-4582-adc4-2c20f1a22317</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846299bb-cf39-4487-83c6-f0d508e91e2e</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8463a9f9-4d30-4dcb-8a33-5890f2335c1c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8464eec6-f519-484e-b21b-db2ada602f84</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8464f280-f136-4997-9a9b-333b9d90771f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8465cf73-fdc3-4a8c-8c8e-ad7893d376a7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8465dfb5-77cd-4704-9b09-d12a1a1dee7e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84661b0c-7433-4667-acec-ddf2c3cc16f6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846647f9-8580-4746-a2a1-0848179d5e6b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8466c5f6-704f-4051-b1c0-c1159ae60571</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8467001e-2fab-4796-84d2-2090f483e8be</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8467baec-bb84-4a78-9ea1-597e2da8c345</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8467e329-0659-4fa0-8a7a-649e6fd089d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8468d536-3fab-4b9d-8d9d-7ced95e6443e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846b2325-76a0-432c-85cf-a494bad5b749</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846b98f8-50b4-4656-bc81-d783919931b2</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846d0ed7-acb1-457f-bb94-10c8aa225571</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846d39dc-a70c-458d-8578-8406ff77dee7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846d8a94-1c1a-4c05-9055-d9b6df555c94</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846d8ae5-d097-4d29-bb58-73b87753a580</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846dd247-d46b-4f75-a76a-c9fd560784d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846e0f9f-8a79-4c7c-b4f2-c572d11840c0</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846e8e05-19ad-4d30-90bf-b3cd9ef1f816</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846ea4c4-5708-40d0-be77-3b939ccc3274</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846ed1c5-ec82-4e51-818c-65f81a65ffa1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846f496c-9358-4e0b-b1da-0d197d4f1095</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/846f7aa2-95c8-42c5-ac91-999cf68dfd3c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847061d8-74c0-4897-a90c-e16238e699b3</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8470bb07-f022-4ba9-ae20-b3fb485d7de5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84711ac1-96ca-47ff-a24c-0f8dd5726eac</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847166e7-51ca-4c3e-b689-373d85ecfe15</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84725120-b7e8-4664-b548-54582547e81f</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84738854-fa1c-4592-8087-ac860e48b687</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84750c42-e2db-4f45-ad2d-17d9e189f2aa</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84753853-0039-4b96-959c-24efa89874bd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847571ce-fa33-4049-8f35-009cdedad1aa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84766c16-42e6-4606-8eff-9b3084b122bb</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8479834d-b029-42bd-816f-1c6e2a69f938</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8479ae50-905f-4c19-ae70-65d628e85ca6</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847ae1dd-376f-4784-9ef1-fd7cf9d9679b</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847b12d1-300c-41fe-89dc-40457b64be62</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847be241-c658-4853-ba40-a92d271faae0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847be831-3421-428d-a6b3-ef8e64f7ea7c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847cd5b5-a787-4bdb-aaeb-7afa8ef248b9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847d08dc-aeb8-4931-8f79-ec6602f19670</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847d523a-a616-497e-a9b7-bc7cfbce5063</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847d6aed-05fc-410d-9c88-1480fc8258e6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847e5f7c-dd80-4e4b-a2a7-f95afb1bb6b5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847e7977-7a20-4e3a-af2a-b340abda2101</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847e8e31-67f5-4366-83d0-c884fe710d4d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847e95f7-cf63-44b2-bc4a-3bad0847c3c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/847ef766-3e20-45e6-ab76-3c8d730ec745</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8481b23e-1748-4aad-9306-ee23e3093905</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84829aa6-8f6d-4b51-a375-cdff3158017a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8482e107-37e9-4d50-a367-8742a281006b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84832a5c-7143-4d65-bb1d-7774ee3b6f4a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8484cf9a-daf6-4cf3-b92a-730f164dffed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84887eb5-8d43-47dc-b425-f93fe331ffcc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8488ea3e-2af2-425b-89dc-23a7ba7e6801</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84898a38-0d96-449c-99e3-4e4ea478e6d9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84899f02-74b7-4d5e-8bbd-ba75c6c8ae10</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8489ea53-9b01-4cdb-9479-b1bf3578ea48</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848a99f8-3e72-4648-9455-996bb83bab61</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848ad8da-7765-4754-acb8-5379f2fa11c5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848b1466-d0dc-4e5d-8641-bfde5f0602f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848b6501-bb65-44d7-b1d6-67a8dd3d6def</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848caefa-1a8f-4bdc-a77a-b8f4a70a6114</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848cf550-51a7-4ec8-a440-b90e5a529892</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848dbc9b-f83e-4e7a-8056-d88a85d89e67</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848e9cc1-6a9a-4f94-8047-99bf3b0614dd</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848f6137-5212-4425-8b12-1bc7c52f7fe3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848f6250-fc43-48a1-92f7-1f072e86d71a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848f690a-ec61-4d0f-8736-e0a02896ad98</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/848ff9d6-5b03-4b17-be78-8e7f44d16cc0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849044cb-c0ff-4640-9bbf-d06de33f0a61</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849200d3-90a7-437a-93b6-ebb8c4fa8501</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8494961f-9e90-4d8d-a6aa-7ed26d47ba8e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8494cef5-f83c-4243-93eb-2a71156e29cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84953a8c-4fdb-4b4d-97a1-6c49e5583723</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84962250-8557-455b-8de3-4d7e5133e5ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84972bf6-b5df-47f7-bca0-62c2975a82a0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84994dc0-9941-4149-8036-87e43b769f5f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849979c6-a9cd-457b-bf95-5498fae4111d</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8499e4ee-2b0a-42de-95b8-e35a853fa327</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849a08dd-b244-45f2-af4e-84d5b97e69ba</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849b5939-6c48-43e4-a4d4-1c6361b1d36f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849bd05b-01a7-42d2-9731-4f8a2b241a1f</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849c2c0e-49a0-469a-9d36-16df02d519ed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849c38b9-5103-4c0d-a59b-d4a8a7a8e830</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849cce9e-d464-427a-a964-1cc89ed6e944</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/849d6f5e-94b5-40f4-af8c-21febfde0f56</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a07797-4aa4-4bed-b0c8-7fa631f42d78</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a1b26f-0d78-416a-b56a-d4fd23d01e05</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a2642b-8067-4dd0-b1a1-c1c0730efdc4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a455ee-24b5-4366-849f-e132bbce63a7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a4bb9e-d6eb-4b4e-a728-bb56b1b0a26a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a4d747-9f43-4c27-8d79-b97de876a4d4</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a53382-b8cd-4a77-848a-abbead60de66</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a55c49-49ea-4068-8d12-30f680763563</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a6ec2b-d4f2-49df-b287-ebff8c341116</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a7aea7-47f8-486f-8f16-ae3b7358d3c2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a7d2ab-4bde-41e7-9bbb-6081e00d028c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a7e887-d39c-4c3a-9795-0d752706f29f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a808bf-b184-48e5-a617-3efae460f22d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a884a4-35f9-4353-b278-7ce158ed1c47</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84a8d3ab-135b-4354-ba1b-93d6024d2629</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84aac304-febe-4976-9453-164e2994f3d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ab6c60-5066-4546-9165-00ceb877f8cd</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ac36bd-3edd-473a-9760-4c418bd9b275</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ac6cfe-9742-4674-bfa3-9a141e5ee1ad</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ac8df7-f0e1-4bbd-be98-41bd6d644d52</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ad3ebc-9edc-4baf-bbc1-4e35fcf60242</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ad6e43-0bdb-4009-85fd-00e360963b50</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b035e1-7320-46f6-929e-af08d761dda5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b04530-df06-4c28-b8cb-5e4665448bd5</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b25b8f-86d8-49fd-9efa-f216da125262</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b2fae9-5fb4-4338-8fc0-2f940d962d29</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b31f5b-095c-49bd-b5cb-538c390fbca7</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b32ad5-affd-4d85-a6b3-9b817ec253ef</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b37627-859e-4a85-9ba2-dc1b5ffb0dac</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b3834c-637f-4333-99d3-a9dacdf3fc3b</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b4fbbb-6aba-48bd-b60b-6c50a4e35d98</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b6bfea-6fe6-4e9e-bbf7-ad95a2781465</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b6db51-703b-4fdf-96f2-14ee0f08aa22</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b785ad-423f-4b9b-bcf4-1dd6e1b26b72</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b7957b-7c45-4018-8b9e-69c4a7621fb6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b7e5c0-db67-48cc-a097-0d511c0f1d21</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b8c3c5-8d5c-4710-a6c4-6f2097bb0d6e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b8d8ee-2a36-496d-a4fd-63d1e7897abe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b945dd-df4b-4a8b-8d36-a349fb167d44</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84b956dd-1ba9-42db-8105-4574e7e475c8</loc>
    <lastmod>2025-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bab771-3ae3-4a85-8cc7-922f95064b0d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bad200-c996-4b58-9a2f-0ed2b96a904c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bb37c9-6945-4e7d-a41d-994137462033</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bc5d48-9611-41b1-b08b-25a0b01f0e28</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bcc31a-3210-493a-97b2-67306b3568c8</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bda0e3-a01d-4d47-b873-d38e72d6d8bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bef460-efeb-45a2-aef4-b5f161877362</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bfc92a-30f3-4bae-b811-02ee0e955811</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84bff3f0-b204-41f2-8388-92457419d348</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c01712-b57f-4397-89fb-8803b3ab7d19</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c06890-d54f-472f-bb95-d55cc12f33c7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c19272-8e05-4763-8f18-7eee867d8807</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c1a1b7-e0fe-4baa-a059-a2ae72367123</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c1fa52-1b02-4d2e-965b-5e5fe479c1a5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c25ef5-858b-4d14-9b57-6b9814663810</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c35905-51ef-44fb-9aa0-d8d638deaa42</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c36ec4-5fbe-46d0-b281-948d4725af92</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c3b306-64ff-4877-bbb1-fe14da5101d1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c49a5b-ecb2-4389-a76d-2153f61849b2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c4ccf1-7084-4fa3-b627-ba28e00fd848</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c4d9f5-3a65-456f-b533-682257996c1d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c6238a-fe64-47d7-8a41-4fb961c98a7d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c6e78b-2da9-4c4a-ac77-55bc5adb7eb2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c7013a-1a9c-40d1-887e-be74acb580dd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c722d8-9f04-4f18-b75d-93fe988645cf</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c74e2d-3c5c-40ee-99ce-036ca9ceaf9d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c7f30f-fc07-46b5-9a78-abaa69f83cf6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c8b414-877a-4789-a522-51d235464deb</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c9dbb5-44aa-419c-af63-7621eff570de</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84c9e5db-6fd8-423a-90fa-6d073df380d7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cb123b-2308-424f-bdea-b131fd384eef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cbf9cf-c8ee-42c3-9058-a82327dcfaf2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cce37f-9921-456a-971d-b4459b569fd2</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cd00e1-20ef-488c-8dda-08817cf1781a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cd4bd8-182c-468e-a4ce-16eb17ff8899</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cd873b-c9d3-40ac-9cdf-a5b591666277</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ce074c-5785-415e-9014-1c1030fb7380</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ce56e1-98e2-404b-8d26-237986b72a1d</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84cfa0d0-c648-47d4-904f-d305b548b1c7</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d22365-f77d-4565-b2c5-be2d3296e021</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d276d2-5f6f-4fb8-86dd-de2147106145</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d28343-6efb-431e-80b9-bf9fdc453c9c</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d55192-82c7-4533-9d5b-a7b560f543ee</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d567a9-beec-4476-8976-b0d8d214cb7a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d56811-834f-4817-a596-babb7ccad3ce</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d59b84-d10a-44e4-86f0-4fb081a376a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d5c40f-fece-4ca6-a901-9974c36a17d7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d5f1f9-1287-4a2e-9d73-716d796ee317</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d60eba-c1fc-4f7d-a9c0-9cf799ae0f82</loc>
    <lastmod>2024-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d63162-2683-414e-83a6-4d5950ff33a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d69433-b172-471f-8ddc-d0e78c4ecf75</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d6f07f-d5c3-4232-886f-bcfa145053f7</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d7a7fd-32ab-4395-85e7-1770190186af</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d8250a-d8ac-40f7-8cda-bb77406dc72a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d859f9-3396-4697-b886-1c10246c5b90</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d8af40-6824-4454-83bc-217068570002</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d8d047-0947-4618-a2d3-82a5e5c5c17d</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d909bb-f22c-461e-800e-db5a3ac56516</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d93ac7-e3ba-4163-a8dc-09d8fed623ca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d9a7db-c576-4c48-82e3-ab65fcea2cd3</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84d9e610-eeb4-4b6c-9a17-6b0c0330e051</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84da05bf-0f0f-4cc2-ad4a-17b520e4df80</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84da14a9-1988-4d16-a565-b198c1cd3004</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84db07ca-499f-42e0-bcfa-83b50214f78b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84dc4787-fe0e-4af6-822f-875d16e9268b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84dc6088-52cf-43c3-9ae5-0ec1e5642112</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84dc7504-c3f2-4c37-bdf5-af6e9685ca08</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84dcd3c8-b7de-4587-bf0e-dbf550771772</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84dfc53c-9d7d-49cf-bcfc-bef1ac0ba8b3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e245cb-88eb-420e-a828-81fbc7f2b391</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e2b8de-a849-4902-ab03-73118113f523</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e2e7e5-cef6-4d23-a1d5-37c864d86ba4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e34d71-841f-4866-a5d2-793945233029</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e3d69a-1dac-4c96-af7f-fa571f616302</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e40608-70b7-4652-803a-7e440fa8d65f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e56b60-4dfb-4c87-b598-6a8381b5d0b9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e57de2-b897-4e12-97f0-2298dca8f7e6</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e5b7bc-f8de-4577-b951-8a04b6779d1f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e5d605-c680-46e4-a656-3fff08248970</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e5f9da-a996-4585-a226-0c0bfa883184</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e62779-9ea3-433b-876e-dea8aea6084d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e6347a-5578-4038-beee-46e89ea28e3e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e6f4df-9a77-4c32-8299-ff446de849da</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e7682d-9a9f-40f5-b110-88c9c90da29b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e7bb37-c159-4d04-8a1b-dd212a1de1ec</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e80975-ffe6-4788-8029-ec14c4e95fd3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e873da-6168-4cff-9ee2-549aaad37154</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84e9cf97-6cd4-4a9a-ac87-b47f886e86b8</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ea3ec6-54f8-4e6a-9bd9-895fd0c12d2e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84eae655-fa64-40af-b721-189d5644083c</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ecc5ff-d029-46d2-94a5-04588d242414</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ed54b5-acf0-45bf-b719-81a0cafe7296</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ed9a2a-9d5d-48a1-8bec-6f6bb3172f15</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84edd356-fedf-445b-b42c-5ba3b2e526b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84eeff2c-f9ce-467e-b589-de8fd4f2d27a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84efdd86-0573-48b7-acf1-cbc6f9ebe62b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84efe10f-a754-44cc-8e61-7dde19a0f153</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f008ac-e35d-4628-bf9a-b160ada8afe9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f140f5-603e-4977-ad27-fd89c393fc25</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f17a95-a341-42fb-93b7-07234a1f4658</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f2393c-eb78-4c27-b1f3-1d9996e4b21d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f347de-96f2-44ff-bdbe-dd376cfdc18e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f4190d-19b7-4132-951f-d309b71b3f15</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f46995-770c-46e9-a8ee-7c14bc4d34c8</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f47746-713e-4438-aa4f-2d0c0ab19259</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f4b832-6c61-4a32-82b6-7f15da8621a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f54f95-c5fb-47fe-a281-c37347fd3886</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f5616f-d9ba-4a51-8059-6f66dfd87d6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f58eda-357e-43cd-8749-08b6152d2403</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f66581-306c-4657-a4e1-ad6b875001c6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f668fa-39c1-44f2-9389-ad0f6c92fc26</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f78571-9aca-488c-b830-0ecf90b81cd6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f79e74-7834-4ac7-a295-bf1459f4a0e6</loc>
    <lastmod>2025-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f7b6f3-775e-4fda-97ce-3a5f67b7ca23</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f90dc7-5966-42ec-ac92-dfcefe7ae5f1</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f92e19-4114-48aa-b4cc-b1fa021b1cd6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84f96253-511d-45e6-a4b2-7527383d3daa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fa2268-289e-4c4d-9c6e-aff1ffaea125</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fab9e7-f83c-4fad-9fa4-1353c3fed000</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84faf1ed-0f59-4907-9d0c-f8eef1da31fc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fb9863-7070-4f6e-84e3-e7f0d636bb05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fc58e7-14ef-4d75-8c2c-65576c8cdc22</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fc8192-8092-4ab6-917e-985e7f6d7ff8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fd29b3-2970-4cce-a1a0-09ed62225018</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fe0c6b-301f-426f-90a5-a6ad9a15df13</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84fe64c4-8211-4e74-88ad-91db0d40b34d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84feaf94-08fb-41ee-be2e-e7d4f173cb5d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84feb2d7-5edb-433a-80ff-76f07f338387</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/84ff3980-bb95-473b-8dc3-5968c94566d9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8500459b-6c0f-4e22-a94f-bb02e491cf0e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8500500a-223e-49e2-84e3-20b1830ea3d5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8500c4c2-941c-4640-b8e9-2caf45835b81</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85011b0a-1fc8-490a-8aec-8fa036f82cb8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8501318c-2aa4-4084-97f5-858e99002ae1</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85018d26-9a95-4d3a-bd12-ba3709fc8b96</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85018ec2-f166-4bc0-aed8-e8480427e410</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85027bdf-a69e-4e77-8c15-faf731795a20</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850332de-fc07-49dd-8088-0ccf76583e90</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8504435d-319b-48b9-aa83-08911f5e4807</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850478d8-7606-49ac-9acf-9da159b84bc4</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8504a7cb-4334-4731-84c1-e6ec1f168fd4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8504fea8-fbea-49b9-aa92-23190334df0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85063657-0e20-438c-bc78-cb343aeba5eb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85064923-d025-49c1-bcdc-70c9e5c19930</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8506a587-c015-4764-b9d9-174e5025264b</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85075cca-4966-4ec0-9d9a-6b2f5d468209</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85077e44-97c9-4853-a8ed-a5e03209e2a1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85078858-54db-450f-9c2c-1861b3b2f227</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8507e5b3-91ee-405c-adfd-e1c80a01916d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85084922-142f-44df-9ed5-35cdff95797d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8508a753-c7c5-4a76-80d0-e1e999f1f747</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8509239d-5041-43da-948f-231148ebd550</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8509523c-8809-4c83-887a-4ebd8fccdef9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85096baa-7ef4-43c6-b0f3-fcdcae290979</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850adbc5-0e9f-4a43-80da-e03507a6a18a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850ae40f-9723-4856-8153-95d47b21cfbe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850b1c4d-eaec-4aba-9a1d-5aba50c51d2c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850b5f6e-1006-45c6-8b64-077d352ed9fd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850c6044-0f84-42e0-b97f-810115f4dfe0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850c70ac-3257-4010-957c-1a8da082d7c9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850d3c2c-438b-49ba-8dee-3c790dce8b6c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850d44aa-4b9f-41fa-80be-a7eeec35252e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850de73d-a4a7-43d3-9999-12e26410b64d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850de822-5827-43e1-bd4f-b485e94c4781</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850e007a-3380-4775-80b1-fc1697b9cd32</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850e61fe-8c79-45be-b2cc-17d10229aecf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850e66d6-8bce-4b54-ae80-30e19f49feb7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850f923e-dddf-4a30-8dfe-b96cf9f39d6b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/850f96ee-e3a8-42a4-baa2-ecc1a9b7642c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85113cf2-2340-4601-ab9a-9d50289ca3a7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85124f63-f8d5-47fc-bffd-18fdffcd6261</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85133944-8898-46c4-9127-419a9aeeb325</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85135b3e-7729-4aec-a77b-0ae50cc2acb4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85137a77-c971-45c4-90e3-1de44c67f4fe</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8513d7d2-e338-4ebe-bf71-ffddc30e30de</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8514744c-6f6a-4f03-83e9-0ad18d2612aa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8515073b-686d-4e7f-aed9-2860e7553e7e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851586bd-52b0-4c10-aa4a-e57270aa6f75</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85161a63-8b08-422e-ab2b-5e18b8ac8fe4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85165a6e-a719-4cde-bff6-13ab821819a6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8516aa98-2257-4d29-9ab2-89dec36e0e22</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8516b569-29da-4791-ad90-6088222635d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85176a7b-13c8-40be-b0ef-15081cab8548</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85179ea8-1487-4b8d-9a71-334e2eeb1e2b</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85181b84-6788-4c2c-ab91-53be50ad857e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851ac86e-7522-4b9e-a928-573b83b292ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851b7e09-c14d-438e-b15b-d20c2517dafa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851b907a-1b29-42c6-bc98-997e9f77eeaa</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851bc1bb-9fcf-4569-b95a-f44465403782</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851c4657-cb4f-477f-bcb2-d5ab83602285</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851c9ea1-0b78-4d28-b6cc-b83b240d7057</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851ead45-c315-4828-a97a-191231b98bda</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851ef631-216e-47fa-9b99-bcccbe9497db</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/851fcff7-823e-4cde-bb1c-a586fbe6d2d9</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852228f5-168a-4fa6-a746-64f1b0c69b32</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852230de-cdfa-4a5e-b348-0571539955bb</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85224d01-84fa-420e-ab68-35ad272ff9ff</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8522f268-55bb-4e33-909c-d00e3a003d6b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8523bae9-d0bd-49d7-928b-fccbcf1a7988</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85247fa3-851c-4ad0-aeda-3d0020ef8e31</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8524dc37-1ecc-402c-b98e-7d242869aacf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8524f1ec-10f4-4710-b1b4-b3631c81d296</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85254f14-c3b1-4849-adbf-76fe21962e3e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8525e842-28ea-434e-827a-808d917b927b</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852631c0-0dd7-476e-b8c0-be991928ece3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8526902a-0199-481d-b4e2-3cad42e7221e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8526933a-a48b-4e71-b32d-6f465a7abae6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85276839-997a-44f9-8ba9-2d33c9d5fbf9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85278240-1d77-4bd6-bc37-34f6d91b6c34</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852792f8-723d-42f3-aea8-f2acf7733ade</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85284390-a040-444e-a349-18f152a9f877</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8529336c-3b0f-40f8-ae17-21beddf66c75</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852a040e-e86d-4340-ae7e-34d4475a3969</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852ab8e3-9671-42d6-930d-74c0a86e6929</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852b49ab-4d9a-43d1-9a42-b8ec88e492fa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852b81d0-8299-4b40-a9e9-e5d7aea19418</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852bfcf3-ee74-49a1-a784-2b49a652d2ef</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852c1589-2262-467e-90aa-068830455456</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852c2965-a60e-4758-b98a-0d29017a38c8</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852c7f85-a2bb-4f1c-a916-855567db2e2b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852d9e9b-3d22-4b01-a88f-de6d187ccdcf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852e9287-8d7d-4ebf-bc33-343db9427666</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852e96ca-904c-408c-acfc-4c5823ec02d4</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852eea34-c977-40bc-90d9-09acfa6669f4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852f6bf6-e399-488e-9a4c-e3755e3c7d13</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/852fe928-abdf-4ea3-a958-c2e7c011507c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8530aa83-f133-4991-b77c-a3a323df75ca</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8530f974-ea84-4184-a964-d91c0243aaa2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85318534-377c-4831-86ac-ef3f7b93cd1b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8532079a-274d-4ac7-9549-78b135e1a39f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853214e0-8ea6-4399-b54b-d5f557bd92a5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853219f5-6b66-4692-986e-410197b8a04a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853255b0-c5eb-4c3f-8681-ad508b728b56</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85329fd2-17ed-4abd-86ca-c58f0e813633</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8532a274-ecfa-4ef8-a731-d42fe6bd0861</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8533fcf6-53a7-42a0-8135-6cb5ab7ed774</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85340135-5e43-46c7-8dac-e11cbcaad465</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8536d6e6-e549-4f38-a95f-3b0e8abeda15</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8536f5f7-0e29-4a8d-a4f1-68aa332189a4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853743ce-a500-4250-91cc-6a595c550779</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85375e1a-5c42-4568-875f-033a1edaf08e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853792fe-5491-4de2-9ac2-894ad295d17f</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85391a94-14f9-48ed-a1e1-6e37d753e0c8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853948df-77a7-4e7a-95fd-9591fed6cc99</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8539a14f-9f4a-4e67-bd04-12477d492c9c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8539e6b2-e442-4bb4-83fc-2c3b344c3de5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8539fe76-480b-4d79-b0a7-b13c6adaae8b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853cec16-29ec-4447-9a25-2e878a708cd3</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853cf218-1efb-43db-815c-0b076c84878c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853d1a14-c6f9-4ef0-831c-e879311f9209</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853de658-a8f7-436c-89ad-83100ca2eaa5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853ed171-f7a4-46d4-bce1-86c2164bca0f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/853edec1-240f-4bab-9ede-08d7d6f7fef4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85402312-db00-49fd-aaa3-8369d6ba0651</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85405739-5383-4449-8ad4-08290abab471</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85414e69-b415-4569-a725-55e357cab355</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8541c3ac-35c5-4054-ba4e-6bcfae26ce56</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85422435-edb4-43c5-8420-a447934bccfa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85427752-e2a4-43b7-8616-df1d83363557</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8542b67a-5357-444b-842f-24d9818193ee</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8543475a-680c-4f0c-b905-afbc13f7e4c4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85437fbd-de05-4d8b-8ba6-052e9b3c8b27</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8544f74d-f0a6-4ec5-97c6-366a19539767</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85452380-f781-4bd4-9a4e-f0138fce432a</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85452d0c-925e-4851-9805-7f9df5921554</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85458386-14b4-40df-8389-0e7f0a7f07cf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854765ff-3aa1-49b8-ad1b-e03c5d821b12</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85479cc8-b6ed-471b-a159-c920bd06a0b2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8547e3b8-1c9f-4131-a4ca-533673448b06</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854898d7-f9ff-49df-b3a8-f604fccdce4d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854acdd9-6cda-403f-bc53-f342ae99efa4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854c432d-2e4e-472b-9a93-df1a2dc1ef19</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854d00bc-6c12-4eff-a2c9-05b096e95ebe</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854d3393-27d7-463d-9457-f5db511b42b1</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854e5c16-943b-4dd5-91e9-1239a23e0777</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/854fe61e-8a47-4884-81b3-8728892cecbd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855082e7-d37f-4705-b973-0061f81dadd9</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85511162-9fe8-433e-87f4-c2ae22c18640</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855143e4-1244-4f07-b61c-3ff978608eda</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85515a75-c3f7-4200-95bf-3e0314817c47</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8551a2d0-61e7-4cde-a4b4-177c6ac8fbaa</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85538724-6841-4d3f-a673-bbccab0bb27f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8554257f-8cf2-4c4d-96e7-65fb90da9d9d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8554d2cd-5a83-434c-843d-9dd96f805978</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855520bf-e318-41cb-916c-1ddfcc7625b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85555bea-894d-4999-823c-e483289e072c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8557e5d4-b440-491b-b497-833654db9ebf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8558604d-c892-4c1c-9cf4-2525e87be8fc</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85586ea4-985a-4b42-9cc5-b9217a5d76fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85596436-32bb-4b80-8307-dff937dc1fdb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8559fc2f-3434-49a4-bca9-cd53d7a8f349</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855b40ee-b1b3-4eb2-8d41-a10f0b97ec2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855b71e7-3949-4a51-a8b0-75eb9e6049d8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855bba09-8ea8-40fa-9449-5cdf2747e103</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855c5ebf-fb8a-41da-b033-96b46abca449</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855c6a36-34a4-40c8-9e66-bea700690818</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855c795d-eff6-4a7e-a821-ce94a6a0a7f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855ccc38-7804-44ed-9102-2857742980d3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855dea55-e366-442a-a1b0-6167e7ba888b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855dfa32-defe-43c4-bd4f-ddf14cb83320</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855e3966-e130-4d9b-b1fd-26eb85cc9b64</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855f3d78-e3f0-4e77-ac2e-64f3d3b4b272</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855fa31f-57a1-41ab-8d57-9d482155d2e4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/855fbb51-d3e5-4cef-beed-9a57ba9e06aa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85617feb-0b1b-4947-8b75-47d98ed99465</loc>
    <lastmod>2020-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8562394c-4f89-4495-ad56-13bfc337d754</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85635ea6-81f7-4fec-8539-01f7ebd7aaf7</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85644c92-16de-4f44-810a-389e37fa9859</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85653fb4-01bc-4e13-9a49-c9a7e06246fd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85672597-28d5-497b-bc45-fda52f29d9a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8567a3aa-cdf9-473a-abee-c36191fb43d8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8567a6a8-b2de-4b62-ab7a-f90b693037a5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8568e4af-bab0-49d3-aa3b-feefac5ec0c1</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856925de-9370-4da2-9a35-594e6fc09f2f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8569299c-b47e-43b3-b0e0-8b44e2ed36d6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85695833-8958-44db-81e6-0a13e4977224</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85697193-cc7b-42b1-b189-3cad2dd496e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8569b74a-3f68-4d53-a6d4-dd66b93fd171</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856aa55a-1454-4ebb-acd6-605e29f186f9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856af6de-cc11-4d5d-9412-c86d63dc92e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856c518a-5a62-4520-98f6-ba0371512fff</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856daee1-539a-43e7-be2b-0d7cb7993940</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856e2777-d604-4394-9e33-97097dab1259</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/856faf14-71e1-42cb-98f0-3060978fc67e</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8570eece-d6ef-401e-9ef8-2caf53990861</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8571223b-af2f-4897-82ae-7f93562a4f96</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85715df9-af7b-4e5c-9831-767420d9e4d2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85716b28-6ede-4d11-b7d7-f60a98c3b184</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8572921b-bee8-493a-82b0-32e20a38a72b</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85735b86-d5e0-4d0d-8cbb-ccd0dd0bfe8e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857388b6-f0c2-4142-917f-ab6764f74b3a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8573939a-bdaf-4b14-baab-46f3084856b2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857452fa-e986-4be3-9223-4341130e4d24</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857459ff-eb84-4128-a4a8-c6450e1c07c9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85747570-57f9-48b6-832b-8c85f8a31d53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8575cfce-3bff-49eb-b440-92263369262f</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85772585-87b1-47ea-9524-2db6cb79d741</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857955e0-fb54-49e6-8fdd-10ae15741e14</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85795ca2-be9d-4d84-984b-2b3e3c3ca942</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857c70b3-bc66-479a-9451-8c21b1a9be18</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857d8235-323c-4b8b-ab87-e9082dffeb93</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857e12a9-5605-4349-94b5-52b1412b4c86</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857ebb4a-b78c-44c1-8325-12884727daa9</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/857ee627-7294-48f8-a0c9-9a1b38f00e8e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858052c0-d9b5-4c36-b00b-c15e95020362</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8580b5b4-b1cd-4aa7-8c27-b6c9056864b3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8580e3aa-8bf6-4698-a422-0b9521efdf79</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85836251-f855-497c-a76b-bb08139ef200</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8584be0d-b4ba-46db-9c1e-cd2ec0c3313d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8584dbcd-5c93-4329-b004-0a7a3b7486c9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8584fa83-70ad-4934-99fe-d7dc8c5649f7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85855da3-61cc-441d-b465-5d1c8a79f22e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85855e32-a304-4973-b826-58c26140b81d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8585b6e5-171c-4b72-89c6-d11fb234fe34</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8585fa1f-54bc-4993-ba90-89cfbf8c0115</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8587bbdf-c776-4239-af3a-883c9686b289</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8587c9a7-85da-4d89-9239-4384718bbf11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85882cd4-5ea2-4780-ac85-ab583293e48c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85893333-5c3d-43c7-a2ad-8081e666f5dd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8589403a-893a-477c-8c8d-5d91f8e274c6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858982be-053c-41c9-baf2-63936e9b1ee3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85899fea-2205-4f1e-b4d2-74683b4690e3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8589bf0e-0082-4794-a664-3373510083d0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858a9538-3c87-4b49-9117-86ac2d2eaa64</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858b0dcd-bddc-4f3b-928a-dd1568ab9fa5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858b40ee-c617-4db7-b076-7fe5a70b68a4</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858bff31-4d81-48a5-bb93-3e21997e2815</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858c523f-6f28-4956-8d6f-1d8f46a5d209</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858c9e50-bd3d-4326-97a5-9d1a29a1f4d8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858ce658-202a-4d20-ad44-648ce6761797</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858e62a6-f13d-43c1-bf8f-ee89aca850cf</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/858ee186-4b94-48de-9d9e-25b0b59de794</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8591b2dd-9506-4dd7-a5da-a0cdf6050dd8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8593f050-f9e1-47c8-b589-b256011c3ca7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85945c21-621e-4373-a48d-2507943b6dc2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85960838-27fa-4e63-921f-209148742e21</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8597aae1-c9b9-45f9-8204-6ac42fb7309c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8598d121-612c-455b-a957-d4befbb3b0f8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8599d540-6a10-44ff-abd1-31c80178cd50</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859ad2e1-ff3e-4024-8722-1f5e074dc1b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859b6ca9-2973-49ed-aac3-01f19e685cd5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859c20f1-72a9-42c7-b4a2-31284f798aa1</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859d4a44-1238-499d-8cac-26b9d5154b81</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859da84f-b6f0-4461-af63-9a10a203e3cc</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859db306-5e11-4978-9c3c-4c23b4d3c549</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859e7c67-8982-4c6c-b50c-2175820d47d5</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859e946c-b090-4bf1-bec9-c094f3765f53</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859eb55c-c2f8-4278-a65b-31e7aa638744</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859f7137-fd18-4f8e-9da2-c89942007472</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/859fbe4d-504f-43fb-bd0e-d816badd85a5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a0641d-5e0d-4a73-9aca-5cb72a99e9b4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a21863-0471-4bc4-a5c6-64b4f88c26f6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a28899-c372-4352-983a-5d40386bdb09</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a2ed04-d8cc-4d3e-b99c-2f2b13ec66a7</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a326e3-144e-44f8-b17f-82fd38fce090</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a36cfb-12c4-457d-b830-bb412c6762f8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a40129-5448-40e8-88ee-f8628d96cd01</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a5e8a1-f325-4cc0-8781-83b3441818a2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a60d6f-e15e-454a-8a43-510472bd7f37</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a63e13-609a-4cb1-a6a6-33fa38d19099</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a660a4-a5bf-45da-84ca-1bccc4230ab6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a709e8-6862-4c13-bcb7-9c7c5344dd29</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a7f56a-d33e-4273-9a72-c8b505045061</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a87bad-aafc-45ea-8781-7cdcca4ef798</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a8eb48-7f94-4e0b-a827-fe99421fd9f5</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85a94659-7dd6-420a-b8bf-fdf3928951a8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85aad648-a992-4d1b-9530-b4c4d7d4b317</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85abb26e-da4b-4f12-b0e0-07681f131b0d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ace10e-50e2-476e-9ac8-ef3b76df0472</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ad1b09-c946-4102-a1c3-4b7ed7a6667b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ada565-1268-4cae-abfa-51769e0ea7c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ae2ead-598e-4bae-8234-f9df5f10febc</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ae3d9c-73e9-4a93-872b-d21649565937</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ae7c9d-ad65-4c64-b39c-a8f573688466</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ae9f3a-4167-4aff-a788-b19b88fa139b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85af0641-c749-413b-889d-211dc6367905</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85afd8b9-1208-4bdd-8200-5bf13d53e271</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85affb14-f6ac-45cc-9285-baaac1826bc1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b007b3-246c-4584-a291-252763b1f85f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b093d0-3d7a-4b58-b2b2-79a4943b339d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b15a95-7142-4154-9d6c-e687d2d9d5fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b172b5-7c19-4ac5-800b-a962b3f9ed8f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b24acf-24b8-440a-a5bd-082ddbfa19bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b2ee9a-0f23-44d3-8514-e460fe1c2f39</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b63bd3-b2ca-4070-b5cc-6d8986bd1897</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b66f3b-10b2-4505-947a-66005b030d3a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b8b57e-91ad-46fb-b73a-8ee3909d9502</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b91569-ce90-45c8-bfc5-105878a9cd72</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85b931eb-acaf-49ff-b4dd-589796645dfb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ba79a6-7108-4d0e-98e2-67a0433fa563</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85bd50b1-f7b1-4f47-a4cc-0ad0580861a4</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85bdf5a6-b981-4259-b292-3c703bd57ea9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85be1651-6dc2-41f2-8890-dac8a2289415</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85be2c82-6abd-4ff6-a1d0-52fe9823ccfc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85bf31f5-0e79-441c-8044-8f6cb3b4effb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c05f0e-18e9-444f-a04b-d5afc88470db</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c0c9b7-072f-4ece-8131-815fc4f58be1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c10360-9cec-4964-a0a9-46102077855f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c1504b-84b9-4951-bbf0-ab22c865a898</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c2b192-5d98-40ef-a8c7-a915bba603f6</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c3466d-e513-464e-8cc7-7753319ac0ce</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c34b86-fcc2-4e8d-b2a8-120157feb34b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c373b9-ade8-43e1-8b15-3a8bf452b4ed</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c3b104-6c9f-46d3-84ed-93690d81c630</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c3bb26-97e0-4d69-b997-87f5a34028b5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c4455d-2562-4233-8f9d-655aa8daac18</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c48f4c-02b2-4bc9-8ece-d480e14bf01f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c5597c-eb1e-4b4f-a480-a8c2be23c1fc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c5d634-89bb-44b9-abd6-648f52ff9ff4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c6793b-55fc-46d4-8fde-a66cc20f122d</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c6df90-c867-4e18-96b0-86213fbc800f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c7d6be-084d-4822-9658-f706300ada81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c82db8-77f7-425a-8ceb-594979f853a9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c8bc25-33fc-42aa-b948-c40f569a5f51</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85c8f388-df56-4404-a374-fa9e07562b76</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ca42cc-5d3f-4ca4-ac9f-b82f17c4bef7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ca5bf2-f947-4201-a9ca-ccaf4bf46fe1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85caf702-76b7-46e0-a625-77b7d77157bd</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85cb2dd9-04e8-4ada-b04f-2452fed4e56e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ccf51c-559a-4518-be95-2841f2c0d6a0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85cdb37f-bd46-4a6c-a6d3-70c7f90e443f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85cdfa61-74d8-4daf-a515-67a348a5a623</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85cf4bba-8fdb-498b-a7a8-fc58935582c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d00724-b626-4910-86c0-a67ae8365cb9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d128b7-1aa9-4f7d-921c-abedccf894b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d2c2b9-957d-4400-9001-253acf5d2387</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d2d4a8-42ae-4520-b3ab-36da62b19cef</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d3a498-50f4-4756-8e06-60ef4a93cc46</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d3d1b2-a121-40a8-b39a-128bf2206e08</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d40ed3-d609-4fb8-8f8e-1d8222596708</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d4a841-c786-448d-abd0-eedd9bfe1f18</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d4b3a0-3f50-4e0e-80fe-2f985831ee26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d53164-c199-4346-ae78-932651924d41</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d561f4-dc21-440e-9cb4-d542779a6877</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d59188-c04d-473a-9b60-96ea95be0bae</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d5b7fa-f80d-426a-8640-43e718f585b9</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d5e417-fd70-4e9a-b7d9-5cf27ff60b9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d65c80-3beb-46bd-ac1d-9c4d8d7c077b</loc>
    <lastmod>2024-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d73f06-0b12-4871-9fbc-99fc15004c4d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d7edd5-e48e-4180-8737-94fa7727a523</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d8d5b5-7b69-4adb-9859-5563d5d5dd90</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d955cd-fedb-4087-9d73-c5f1945463eb</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85d96693-1f90-47a9-a930-fc5ab9a3b3f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85da50ff-2b92-4718-8758-abb502ec772e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85dac49f-b39e-42ed-a78e-8c85673a49a9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85dba7e1-bc91-4462-979e-8799f8ce7955</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85dc567c-6ab8-498e-8463-e0ae97a9ddaf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ddf1d7-9022-4bf7-b626-3205636a5ce7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85dfad05-72e8-45a4-bfc1-590f6ba21b05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85dff6eb-ffe7-431d-a7b2-9e2a70f67b4d</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e0410e-2d8b-466c-bab6-ce44e9f47c26</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e19c8a-b557-451f-a5dc-290c1bebb8f1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e1e298-4609-4226-bed3-877a6c68b653</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e2a524-d9e5-4714-8994-f336fa361e17</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e2c898-00a5-4290-9f46-69c3b32b7066</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e2f29e-067d-415f-94a1-74f4f3b4f774</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e2f762-449d-4843-80e3-6a33cf97accd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e35237-f862-4e84-a505-0a48378ac921</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e35673-e8ed-47ae-b9d2-7078665dd03c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e368a4-9e94-4200-9ec5-dc55d7508bb4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e40a05-85c7-4044-97d0-07d09e923447</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e4f4cd-2614-49f6-bcdb-26e23d2d15a9</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e54153-a4a3-40c3-84af-8c57b0213d40</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e569a3-2b80-43d2-a002-d7acb43167aa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e7bf6f-3f26-47bc-aad9-e3977f79fe05</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e807b2-d8a0-4288-808e-e3621d678c8d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e8474a-be40-45ba-910d-8ecfd085d85b</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e8bb51-a678-466a-aa4a-34199ac9f506</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e8c0b6-a1c4-4ef3-9d38-28235a1c2fb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e90c72-ea36-41e4-8977-f8fdd89fbd36</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e923f0-ff4b-420b-9b32-7d31d63cbccb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e9360c-b4b2-4a6e-a9f7-32329ea661d9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85e95b6a-d78b-45ff-b90b-2dc4a3861237</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85eb37b8-5257-4c12-b5ff-a5bf9c753fb0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ebf7c1-2c3d-41a6-8922-a8f78c9b55be</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ec12b4-13f2-4a02-8870-5825bfc4c908</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ecda2c-be8a-48fe-8ab9-e44a0e985b3a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ed8bf2-1e20-4ca3-b4ec-9314a4c9ebaa</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85edecdd-82d0-49be-af61-dc248a5caf0d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ef0ec0-306d-44ca-955a-244b721c045b</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85efa297-db2f-4e66-a83b-f143e236e8e3</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f0ac43-816d-4fc5-8004-e4f56677258b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f0fef8-d48d-43fc-9944-f732bee7ff23</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f23ade-38f6-4214-90da-1eaa756eae7a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f4e19e-4de3-47f9-a959-d408fce7589a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f5c91c-85b3-43f5-9b80-4b3312f20e43</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f711e4-cef2-4f3d-8aa2-cdc662864617</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f782b7-77bd-4489-bcd1-aacfe4f989c2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f8165f-41c2-496a-bd14-1edd6fec85c9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85f8784d-47b3-4034-8312-4d66fe039e0c</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fa3e21-db95-4327-8ba7-90a813a6c3ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fad483-19d6-47b2-8c77-7fdfc402a6b2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fb77ee-ea67-4f26-9d10-5f105d53ddac</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fbde25-5cce-4dc7-8e4a-1c76d03d96e4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fc2adc-b11d-4672-a77e-c2bcd3e5fdd8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fc3006-94b7-4a63-aa97-332e8b55b548</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fd2666-f2a6-4aa4-8752-c54799e7f8b0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fd335a-59c1-4d4d-8fe3-758766e03c27</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fd8ef8-908a-4ead-b809-fa45494ee95d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fdd480-9913-4b90-aafc-ccee9190994a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fea82d-71f5-4f3e-b0ab-6e0e212cc0d7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85fec307-cde6-4b31-9d40-21beb15f045b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85feeab7-b379-4807-966b-70ff7ae38005</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ffa58d-0564-45b8-a0ca-b72449e7095a</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/85ffdbaf-afcd-46f5-b574-7200c9dda12c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86032209-6427-4c76-8ab2-fbe6ed2eae82</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8603b2d7-f349-44e8-9c31-ddd8632033b9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86040cb1-4be6-4b57-b3e3-30d594abbd7a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8604fc0e-a2f4-43f9-a832-f54a6ba2ed5d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86053585-30d2-4f75-aeb0-454e4339a6bf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8605ce89-ae2f-43aa-959c-568269511790</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86060789-d7f5-41b0-8b51-79384b7cfffa</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8606b01c-f08e-4261-aa15-23e3ca5ba53a</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86076f73-3ca6-4402-85e1-f46f8ee53ad8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860777f2-b753-4306-9cd7-29cb235605cd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86079bc0-f866-4b3a-a9f4-de8f8367a286</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86089704-bc2a-49c3-a7f3-9048fd4b68eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86095d2b-c449-4a45-acbf-9ae4482b12f0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86098312-34a8-4db3-a6f0-8a551be14dff</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8609973a-8c13-4667-98d4-ab99cec06db7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8609f0f2-7106-4caf-9798-6f83b6afd2b1</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860a9869-282f-426c-b1c8-d9ff3dd1da3e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860b4c76-3dd2-452e-86ec-a38c93ed119c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860b8446-abfc-40d8-8e07-8e8f44edbe73</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860bd2e4-7daf-48ea-a903-1372a0d96f0e</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860c00d7-7bc5-4c61-9bb0-e548b0288dca</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860cbc7d-4297-4802-a213-dfd4841043b9</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860d7eb8-dc9a-45d2-93a4-c9511996dc09</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860da262-b517-4a6a-bb2e-4af216bdb0d6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860da7b7-2177-4ce5-90c8-3605b97d46b4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860dbd2a-957a-462f-a74f-8aa08e233716</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860ddd9a-0e4f-4cd3-8611-307f4d5809b0</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860e6013-9c19-4d5b-95bd-331ecc5275f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860e777c-6776-4b34-84bc-8f81db360359</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/860f729e-be1a-46e3-aee3-99d653ce5b8b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8610500e-7a10-4411-816a-6d5651102dc5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86115ce4-03ff-46cb-af06-4d0abcf4b037</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86122c5f-01ed-462e-a39e-084c678a5a89</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86125269-2624-4a54-91db-480e202f56a0</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86143a2c-d274-4e80-b5cc-636259f60957</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861449ba-0057-46ba-852c-5b8222fba70d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86145d19-60c2-46b8-91c6-9cc0489baeff</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86162b39-6c47-42bb-9b76-4a14efab1c45</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86163b8e-310c-480b-99b4-3c185f613d31</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86169731-e09d-4762-bb6d-5a2c7df4d610</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8618f1e0-b3c9-4f65-8933-79f5b514922b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86190775-c689-4cca-9fc1-e91abba5af47</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8619cadd-3633-4036-b0e5-2f2b846e4f4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861a353c-012e-47d5-932b-c6c3f45b4854</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861b328f-71d5-4512-95e5-31a4bc46153b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861b7e68-804a-4a57-9a60-83f71332fed0</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861c2ac4-7934-4903-8689-aef54f3bfdbf</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861c65a4-223b-4e67-9e46-899746bb1b19</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861ce5a2-48b8-4003-ab0a-a561686ad231</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861d0fc6-1bdc-406b-b975-0fd286deacc9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861d9042-f565-4cfd-a325-7872347846cc</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861de3c0-1274-404c-b421-ccf21b0beed8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861ed697-90e9-4e61-8694-b8bf3374c21d</loc>
    <lastmod>2022-01-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861eee64-699e-417a-9213-2fb5d84d6acd</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861f4de5-e4bf-4486-a3c9-48ef28984e44</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861f5c90-d618-4d0b-996a-dc8cd6014587</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/861f8326-565c-4353-af63-c36002705f1e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8620203b-6449-4314-bc76-2205d4e6fc6a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86209135-b547-4c0d-9cc7-073bfefb67f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86209aad-16c6-40d1-bf6a-002ba4b287d2</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86213080-1023-4daf-abcd-2d4aae7248ad</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862141e1-0012-4af6-9aa8-4a1795a777c2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86228c78-a297-45fb-97e4-783edc621561</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86229ce8-d033-44c1-877b-1448c99613a0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8622ac2e-8c70-46ba-80ce-ba1737b903aa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8622ffef-3dff-44d5-a65f-fe57bb07dce8</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86243ec8-52b2-4483-92c4-c6ac894db8b5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862499b4-1a40-4805-bb67-aab51ddf8e9e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8624b2a6-34a2-4033-aa22-c3d20f4a684a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862571ca-6af6-45ee-82f4-9de115653b86</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86258c5c-e0e2-4ad9-a555-5a58b893e94b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86275423-79f1-4850-acac-8d217070c475</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86286cf9-df27-4e58-a83f-ede467761aff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8628ad6b-40a5-49ae-a200-490e312fe083</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86298a09-38a5-4c3e-8dee-43999837b099</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8629ba92-ccb0-40de-8c42-664039f1a9df</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8629d4b3-15ff-4d3b-ae21-ab41c877eaaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862c0ed6-34e6-4f22-b45c-eca78662f3f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862c9b9a-19f0-4b6a-9c6a-87d1ed50e4c3</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862cd8b6-6cec-4c58-9fab-98c1749d081f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/862f904a-80b7-4d6f-b035-44443c9144f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863145f6-3d6a-4fd7-965e-e40bdb6ed74f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86315f01-b30e-4b1d-9f96-33557899dd44</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86333406-795d-47fe-a2e5-49136af677be</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86336091-874d-41a1-864e-5bb64bf7e821</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86365a41-03c7-4b85-8f56-c22592d0c52f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86365fed-2aad-465a-9bb7-36a1902c614e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86366bc7-e981-4ec8-b4fe-78fc0897e26b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86372b15-bcc6-462e-bfec-fe32846aa721</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8637715f-5036-4e43-ba1e-28508692a709</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86385a4b-40e1-4956-8bfe-02cbbd82a440</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8638780f-65b5-4b89-89d7-1790b10b33ea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8638b7ea-a26c-44da-a467-d48275134930</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8638c2b7-52c1-4685-be1f-1ff5e602465a</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8638f406-f8d1-4517-8d80-7a6498b2393c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86394e2b-3b2b-4979-ba79-78948d4033e0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863990e5-b7a5-45c3-afa4-8983aaade335</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8639e481-bcd2-4a4d-92be-e415823e0b69</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863a355e-deb1-4b9a-9be5-c22fe72e416d</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863ab9e8-eb3e-4861-aed7-a3db988e1808</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863b64ee-b54e-4ba0-93e3-0194ba1453d1</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863b90f1-044f-4f08-8a6f-74ffc7d01dd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863bb584-e295-476a-91ba-06fdbb79f00c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863bfa39-e98d-4f45-acaf-786beb0787ad</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863ca0d7-d788-4381-9524-74d447f566eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863cb566-7edf-4a7c-8dc0-e79c2d73c09f</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863e0970-cd1f-43e6-838c-eb34f7c3d7d8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863e0b07-242c-4ba4-8a9c-3d7f321b32c4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863e0c67-afd8-4947-8061-09cf00ddad59</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863e70e9-34f8-4599-aa9f-a4664e33aca2</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863e8228-d862-429d-995e-4c6f0a49b237</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863edb7d-143c-4443-911f-833cec3d58bc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863f2e9d-ae99-4d79-b53e-08099176fdd2</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/863f4e23-4b0f-476e-b163-6f96e522d89d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8640ace3-bee5-49a6-b390-b95836c18ab2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86436115-8142-4ad2-8a80-aebf217c7bd8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/864392e6-7582-48bf-85d7-816bd42707c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86441f5b-7c16-4998-a454-817fe3bab418</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86446f17-1f20-479b-b0c0-2129ca93271f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/864542c8-089f-4525-a41c-4cf754a52131</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8645a538-53cd-432d-84d9-e1ac47afb544</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8645d2a1-43a5-4665-81de-13d5aec7b760</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8646e314-21ec-4cdb-bb1c-6912d5f01bc4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8646fdc2-08f1-40f0-a572-db790a5ed545</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8648556a-fb02-4723-8127-d4fc8b615c75</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8649e0c6-9e12-492c-bf44-e5196a7c217c</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/864c5a61-222a-49a5-83af-91e492ac80bb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/864de018-399f-4669-b1f1-512aeef1a31a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8651c659-381a-46e3-8d98-d6b16386dc55</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86554dcf-65c1-4cba-b1eb-2070a676217c</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86568de3-04af-4382-8043-e7203688007e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86570b1d-fcb2-42a5-a28f-01bd0f3c5215</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8658173c-ddd6-4b2e-a3c5-3e05f78555fd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865b3916-e132-4f86-b6b6-311d20382eb3</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865b4e90-846a-4860-ae01-69c202c038d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865d5b85-3ca3-4da3-a281-aa0e02dfac39</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865e2329-b2aa-4b9e-a81b-82b43a844d36</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865e55e5-8242-4930-bb5c-4dfee6d90c9a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865e618d-9013-4aa2-8826-e7d40342e45e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865ee786-09a1-4f52-a281-bbc0bda7e1de</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865f667d-7fe4-4aac-8df1-3aa48af12fab</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/865f9916-c821-4531-b853-6bd5050d6b39</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86604a6d-1b8e-48c6-964c-d28f4924a20f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86608021-7c8f-4ab9-a8ec-c74b64d21a03</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8661bb9d-00b4-430a-8570-f6cb4c832a25</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86620d5d-381d-40c8-95e7-6740140861dd</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8662e03a-48fc-4c9d-b9f7-7a5ad29767f9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866355c5-5cde-46c9-92ca-2e47beccbabb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8663efb6-0ee6-4104-a469-35fd7fcbc1c7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8664c7af-7ad0-4cd5-916e-43086d59e763</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8664d6eb-89d0-493a-a296-8c50ab8c9a2f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866573b7-9663-4a42-a13d-a08023385b64</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8665a3ae-f9fe-4910-92c0-6877258d0a72</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86662f8b-8264-4f34-aa06-5cf698d383f2</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8666303f-0eac-4fa0-8ad1-025bcb91974b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8666bb69-a2f1-4cb7-9281-0f4e77c787f1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866774eb-9e54-40e3-97a6-e20a9b2dc334</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8667b120-45fe-49ec-955e-c7f822634b75</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86687fd1-7aeb-4467-a1a3-e598ee63a161</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8668c287-e471-48f4-a8bf-bbd79abf12d6</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86694c19-a69d-47bb-88f4-ee1828e56244</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8669ea76-092f-4e83-892e-1ee89298a4a9</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866a0e9a-93d2-439f-aefb-115591d43877</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866a366e-ce0f-45c2-ad75-fd64109de74f</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866bb7d6-4dfe-4ec4-846a-8faaa2334aab</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866c1244-c9c0-4ad7-8507-3cb608fce732</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866cc45d-caf5-4f7a-802b-68f7d42c5270</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866d7fa1-e4da-4b8d-82cb-a2a852a75425</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866d9057-8572-4d79-928f-6698e7111ef3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866e226e-e141-434c-8d9d-2a866e2b6c7d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866e715a-f0e1-476c-8523-89ae18303913</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866f3d26-8a46-4685-8be5-d910b640faa2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/866fd99c-0bec-4b26-b076-a598e10734df</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8671acf5-e205-492e-9c09-bc1966933c43</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8672a671-3f1a-41f6-8086-dd7016a3106b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86745004-fbdf-4e18-bcce-e1f62a1566a2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86748b00-1e01-479d-85fe-6792b65b7412</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8674bc4e-6781-463c-a1a2-740afeafc02b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8674fe71-7401-4bb1-a84d-be821a874174</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867561aa-9872-4004-9ede-bcdffde0b265</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867573e3-e1cf-45dc-8526-b197267ac550</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8677a4cd-b78e-4c13-89b1-ff0dc57ecdcc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86789e1e-0a30-4bd5-80dc-89dfc9ebf5d1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86789e22-4333-462b-895b-291161eb5972</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867a834e-ebbc-4816-bf12-a90bcd52a8ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867a9521-c839-423c-8b3e-ccf0e8483889</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867aee80-9093-4c27-ab80-0c0dca8cc767</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867b8993-cbd1-4f0f-949a-16c2f99ce7cb</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867c136b-aa7e-432a-b049-58f56668f80e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867c1992-3f4c-460a-8cf1-bdaa5a47a1e5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867c2ea8-2c29-4ed5-9ad0-4abcc1544827</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867e086a-ae92-4e8e-969b-1e99e7cb262d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/867f2dde-f897-4818-88dc-9443906ce819</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86809364-b845-41dd-979a-25326f98c530</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86818370-3ffd-4eae-b7f9-fe0352ed1860</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8681a9ca-422b-49b8-b2ee-ffc9dba2fdf0</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86826681-ccb3-47c6-940b-990e2ddbaa46</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8682700e-31fa-4f14-a97a-635c3771123f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86833b01-78f0-4c02-b2bc-3edaab51f9b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86834fac-0565-4368-9ef2-b85f31f23fe1</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86837600-e730-4c89-8f15-e17c4d6747fc</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86838cff-caaf-4347-950c-6c26bab1cf03</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86842ead-825c-40e4-bbf2-98a1ccb21ffc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86848759-8ea9-45a9-a366-c513eaa2daf6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8684ec92-f552-4bb1-a192-56d16553ca0f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8686b65f-b171-4d42-8731-94ae4ec046b8</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868728de-d2d8-4e88-9639-137c57d7ed80</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86884a6c-5b2f-46f2-b921-182a4c1f299b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8689e5e8-0765-42f3-8d08-6c37977dafa3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868c31e1-86ac-4b50-b022-ca607e67661c</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868c7d54-5aed-4662-9657-64d45c088b4f</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868cd71e-c69f-4c1a-bedb-39fb36ff4359</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868d4ef8-4d69-454c-9357-07139762d997</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868dc32f-134e-44b0-b222-338eca5bf90f</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868e4801-ad84-4c12-9bb3-150ea13f4de9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868ef3e6-940a-414a-9770-2b08e928237f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/868f9d10-a401-4f21-a2ed-0f7b84c6da66</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86905992-f6ad-4359-a946-b0043ab64c02</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8691c877-7348-4141-8ecf-c63c171c0db8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869245f9-58ff-458d-88c5-c442a3a66ac8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869276a4-ccb7-404e-ad8c-20e9ec17b841</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8692964f-aafd-438f-aaa4-300486cf88ea</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86932a94-b54a-478f-af78-3cc715a5aaca</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86933a04-43cf-4a68-a405-b3555ae50e07</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8693cd19-7f56-4278-a153-6f2e354ee467</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86940935-cd85-4753-ad52-c54b588eb220</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86941c34-31de-4e98-9d01-0b8342bda3ec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8694bcd1-5768-4cbb-ac3a-2e1f2c449f04</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8694e500-a7f6-480b-bba7-9107cb395394</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8696b830-b974-4b52-8729-86458e546006</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8696febe-fb4e-48a8-a919-06ea144c8317</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869742a3-ab44-44d6-aa76-f978d5481ad7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8697a12d-27f3-45aa-94f4-5148c24ba147</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8697ed39-d768-4f17-9cfb-63d1d7c96f98</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86987652-56a8-4b04-8cce-bb497573808b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86988330-d961-4b73-9ee3-e762015ebf24</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86990eae-645f-4c6e-843c-613362a36cbc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86997159-9c7f-4a76-afc4-830c49b33f7b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869a65ac-0fdf-4c03-9661-1b0f65699865</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869a7b88-482c-4c4c-91b6-fc6785cccab9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869ae59a-9740-4fc9-b65b-4b8b0b681624</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869cd3bf-bef6-4602-9ccf-892d9160fe2d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869dd063-181a-446b-854d-f3efe4995abc</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869e6afe-fc50-4bfe-a7de-a6a8cde310ce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869ea85b-fd43-46bb-8ce1-d0198bcaabc5</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869ee650-d442-4b20-be12-b6d4bb6ce38b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869fa704-e6cb-4a1f-9e3e-8bdc5f56510e</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/869faa0b-6289-4c2a-b797-4fb308ddcdab</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a00e5a-f574-461f-a43c-a1251e9cb7dd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a08a8e-e9a0-42bc-a2bc-b22630bfd67d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a0ddb4-965b-42cf-87db-72a73f1cb1ca</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a2d22b-7568-477f-bc25-530faf41b38a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a3c27d-106a-4948-b46d-778e8cd6a9d9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a3dd71-fe28-48cb-8109-7a9ee6cc263a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a46cfa-2a14-40de-857a-a5625e92ce75</loc>
    <lastmod>2022-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a493ef-fb6b-45d3-8b74-72d194648d39</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a4acfe-3e71-48d7-b275-3753ec4b2e60</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a55956-bec6-4cf4-8dc1-f084b11a2572</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a584b3-ab26-412b-8f28-2121afd7b69a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a59d33-c368-4cb4-96d6-13eb58c234d0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a5b356-2484-4091-9e0c-6a2dbe4c412e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a658b0-32b5-4ecb-8b12-8747af43df7c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a71044-66fc-459a-88f4-12a4adaab365</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a847cc-4475-4cd2-b581-9ac44728ade8</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a85b5a-2c98-41fa-a9f3-05cc3e970d42</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86a9cd63-0e04-49e6-a473-a5cda84a3250</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86aafd68-c95e-4a1a-8f20-9ea0e9d7659e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ab9348-7eac-47b4-bd37-e30b42b13501</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ac2d3c-3d08-4936-ae93-45d1df9836fa</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86acca90-bf06-41fb-b9fd-a1fda430069d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ad6b85-da31-4808-8461-8c28e85d61e8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ad7474-437c-483b-b16a-df5f5ee161a2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86aee34a-4838-4ba2-9008-a5830e88a727</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86af5129-5099-49ec-8829-843245ad3e0b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86afb058-bf4f-4953-96b3-5419f3546444</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b00812-1aaa-4ef0-b941-921b39aad8a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b054f6-d60c-4bdf-831e-bbf9541433f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b08db6-f5c5-483b-a484-1a6b48286e3c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b0cfea-6ac0-4c6c-bf5c-8e1161cf4f5b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b11e36-6fce-4bb3-87d9-7f4bd57bad37</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b19bef-6139-43aa-b3e7-7c2c641618d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b1dfdc-f5d0-44d1-a828-16d69fc4e6ce</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b34e4c-cb87-4683-9891-143e158237f1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b37a08-3964-43b5-a03c-1d259b5355b3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b44ea1-8418-48f9-ae0f-893ff4aaec34</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b4fd2c-0bd8-46d4-af67-aa178f253324</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b548f1-1928-42b2-86d3-76e12c4590d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b56741-29c9-4fa7-af7b-d937f1b96d1f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b61afd-c760-4ca0-8e8f-a230bef95684</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b76340-558f-4ecf-84d2-2392607c78ec</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b7cdd3-656b-42ec-8f19-8c15c807d1fa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b8427e-c136-4c3d-9a07-cfb9904dfac4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86b94b0d-0b60-454b-bc85-2b99688d6630</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ba80f2-5952-4f4c-8621-cf839541ec36</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bb1ed0-d3fb-44a4-89c3-d340229d9627</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bb3aa6-5548-44b8-906d-287acfc6a288</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bbb39c-1abd-4c7d-8a53-73aa9e93a990</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bbd05a-da40-48ea-93a5-cb644ad24e8c</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bc6074-ae65-4563-804e-7bdbaf25ad8b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bcb7ac-a2c1-48f9-8f18-38cac628223a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bd5830-436c-4d78-8801-e98c8f58fd08</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bd7013-9bfc-45eb-a177-c8c604922684</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86be9877-2fe8-42ff-b7af-b1d9d0afa0b0</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86bf8191-cc00-4627-9a7f-3e96503115ee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c025c6-3a15-4e16-b3a7-43dba67a57ca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c06272-353d-478a-bf7e-259783722be3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c0c367-b6fc-413d-bf82-2391b201918e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c12d10-8ef0-4768-abcc-dfd7a587f35b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c1fcb8-3f97-4344-a219-1b6cfe40a58f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c20288-7a4f-497f-a493-622e499a4706</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c22cc7-dfaf-4d4e-b29c-9e16921e6faf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c39b1c-e325-420c-8a88-5c40273b37bb</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c3c06a-45e8-4b10-ad90-1843eb91ebf8</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c41033-0176-42ff-9834-51cda8275a89</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c44911-9107-4fd6-9044-1b9c259ed71f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c49248-8bb8-456d-8feb-2b7c095bb680</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c4f99f-d200-4ffa-9d3f-78dda5d173f1</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c644f4-425c-4ad8-ba42-d94fe153c51b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c6581a-ef00-442b-aff0-eaca76aa86c8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c696a7-2596-4e8c-9cee-7f680321e1e0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c75927-b54f-4cf4-b182-4ad03c180614</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c7d01a-500a-433e-ba54-864c9e18f1c7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c7d0a8-9a13-4fa2-b877-3312fe20d2be</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c7e379-d93a-464f-b51d-5d8042d6d33b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c8e23c-6501-453b-8020-2caccc64e547</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c969ef-1c87-444d-9ad0-db210ec3eabe</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86c98ce4-f0a7-43dd-83f5-8765b7aadff9</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ca666b-95c9-4eec-9eaa-6d8ec85ef005</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ca8380-fab1-44d2-be17-7fba15cfe45e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cb4b4f-5a18-472d-baab-f656f8d5fdc1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cc8966-2066-4aae-bab0-c1d8a9a22fdf</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cc9124-d640-4bb3-9d19-898ddc7949b4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cce700-175e-4175-9000-2d71cc1daef8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ccfbb4-0696-405e-96ce-8a62087bd09c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cda9bb-8650-4843-b402-3d9289f01af6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cdde82-dcd1-43d9-a3f4-5bb98dbd264c</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cf6170-ee47-4a30-8cd8-b6b40fcce964</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86cf88ed-5928-4439-8486-a3c87cc06520</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d0e555-39dd-4ace-a610-df14b365adff</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d1cd2d-47ed-4985-9449-8a7a0b22d6d0</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d2783a-3616-4d51-aa06-53e639288e05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d331d6-17fb-4a57-971a-e0be0fd240b8</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d348a5-2131-472c-8065-ddae451ef42d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d372a7-edd0-47e9-aaa0-434ce941d8fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d3e3a8-5024-42dc-a03d-1c56953774cc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d43044-c129-47ef-8fd1-f440cc810a3a</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d43ec9-b040-418b-ad34-54d1a15f7dab</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d460b5-2739-45aa-b9f6-13a8cc0cd7a7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d5146a-d646-424d-8b73-3ebbe27213da</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d6943d-ecde-48a7-8e9f-ff7f4d17ce47</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d706a6-0f8f-4b6a-884e-161b8bd6a84b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d70d7c-6ae9-495e-af8b-192377cab7ec</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d79372-c8cb-43b1-88e3-8825b95aaf6a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86d8ddb8-5b66-4184-889a-ea54efbd1ff1</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86da5f75-03fa-44c7-9ae2-1dadf496beca</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86da97d2-43bb-4711-a338-dee9cb752828</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86dab443-bf01-4112-b695-2a794a1978ac</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86db040e-9a60-4505-b149-9a3c4dac2325</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86db23a5-affd-43a9-95c6-ca9fac091377</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86dbd905-1d68-4e22-9ed2-f4e82a28a08e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86dc4176-7cf6-4808-acf6-45708a28e5c8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86dd87a7-c320-420f-8e23-fbf40bc555cb</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86de0412-b83b-457e-8f8e-86df502cf3e7</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86df8c97-6adc-4472-93a8-56f91747d096</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e01134-9e42-40dc-ac49-391618af8c1e</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e0b372-72de-42b9-a9e7-45b4e9cd12ae</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e0c183-5152-41ba-9829-2ab657f91be8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e3405d-3017-453e-b6e3-6ad1fecf6125</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e43a2a-41e6-48cc-a2a2-231f2e6751fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e57e14-1de6-4690-b346-e929f1aa59e2</loc>
    <lastmod>2025-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e71352-fc18-494f-8f80-3d7d442015bc</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e72215-6ca0-4197-a794-e2fc6f217fb0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e83405-9e73-4e65-b7b9-e5a401a6c43b</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e8c1be-eb43-4eb7-aa0b-f0143a1c390f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e8c208-6d21-4f0d-9787-4e9baf5c3cff</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e9264f-2055-418b-8c57-060fb09d87e1</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86e9993c-bc88-44b7-8fd9-6180ebc24264</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ea42aa-eac4-418c-91a9-6d8b5d68ab21</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86eb0cd2-89c6-478d-8d6c-5124c03fd041</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ec97a9-ea41-46b6-bbbf-724a9cb7b683</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ed3bcb-6461-414c-bb9e-0dd4b27d4748</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86edd2f2-2455-433b-9eff-0c9f3ad62338</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86edf56e-f6ca-4468-827c-ec2f179799a5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ee1408-70f8-424b-ad0f-b5e17337a305</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ee7344-63c1-4bb9-bb2d-283a69e60780</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86eed2b7-348d-4cb1-9ce7-d064400d82af</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f0ce96-a346-4bcb-be62-f454ec75b56b</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f10d19-cb9d-49f3-9202-94ea9f4a7cfd</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f1b197-c671-4aa9-901e-d6d6718aa124</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f22099-8c8c-4971-8216-482f6a817358</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f25764-7715-4ad6-9f47-0f861b603563</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f3b77e-efdb-44c3-a613-fde308a69567</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f3fe4a-ba01-4038-adc5-29cdd85037c8</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f4e1b9-22da-4b6f-a9c9-b47e74d6bc32</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f5fba2-5d48-4104-a29a-2e5fe56238cc</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f601d9-26d3-406c-bca2-830bc24bd934</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f6448d-d664-49d0-9bc3-1f46ac8c8d72</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f7979f-9028-4347-891b-8ed79e5cbdd0</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f8452f-50e8-47eb-a62b-a0e9c35d5231</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f8a7e2-97f1-478f-8e8d-572e971b8c53</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86f98051-c059-4ffd-ae60-f92142a89092</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fa30f9-ec96-4cd8-a2c8-5db58e26fb88</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fb5201-abb6-49a7-9668-b323710ceced</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fb6d20-94a2-4d86-9e7d-9308e5ef2486</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fbad7c-865b-47b5-bcd1-f0f286d1c20b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fbe41f-91dd-4d42-9595-d157554fb485</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fc1511-a02c-492d-aab9-cfa1e1f7012e</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fde133-7832-4648-ae46-8d6729129c3e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86fe478f-6ad3-44ab-a740-ec91c0dfd3a3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ff00b3-1e03-43b1-aac1-0e71ce492081</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/86ff88d5-d6fc-446e-916e-f2b61e8c57db</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87002798-c176-4fe2-ba32-b77a03a00e1e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8702111b-d886-4cc1-93e5-658fa87564c6</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8705d00b-3f16-4d32-bfdf-b1a3efa46c25</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87060f45-5f04-4eaf-a410-0d6e42c2a378</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870612fd-d5c7-47e1-8310-40ed80547fb6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8706db3d-2993-4a09-bfe0-0f7a734b962f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8706ffe2-c082-4a0d-b651-0ca69ca9f242</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870776e6-b8c4-4327-bf70-a3d766d538b6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87089679-5f27-46db-a7c0-b1ed5eccd980</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8708a0e7-47cb-4283-82fd-71795cd8db4b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8708a278-9fcb-4fc8-9435-9134ef484b4a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8709037f-57a8-48e3-9313-2ee2fa2c69f9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87092d0c-953d-4728-929d-3fd0a05fe664</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870aa990-f515-45c0-8f15-bd2f71da199a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870b0f3f-521a-4808-8be4-fea6f1756be5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870b2b2c-e7d9-42a9-be5b-f592dae2eefa</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870b76ea-1503-4afa-acef-007be32f0da9</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870c441e-7dfc-47ec-9037-9abfb36714da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870c59fa-bb43-45bc-87a8-f95498a7788a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870c7800-8df2-4183-8035-9363e9b99ff8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870d9f89-3c52-4aca-a772-eb0828a4fecb</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/870dd9d7-3f96-4138-883d-32fb904da0fe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8710004d-8e30-4efe-81c2-15837095992a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87100d74-5c46-405a-948c-de3c6fe7d3c6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8710565c-e4ce-4852-a8db-06ffc9b84201</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87106b6d-32e3-4f2c-860b-ed7781abea4b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87111f99-8b50-477d-812b-e4398277cb5d</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8711728e-f06e-497b-88e3-7bc39f1bdfba</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8712a75b-abc8-42c4-b5db-97557856d93f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8712d2f2-a248-45af-b7c2-d33560916e91</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87130906-3727-4834-9c08-7477be82b8c5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87148645-3483-4ce7-97b5-25999a3dd4d1</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8714fac9-265e-46fa-908f-25da1783b56e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87153f89-30e4-4009-9ff7-1f61bc99db6c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8715f379-f0b0-470d-b154-ae8f0c370904</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87169d32-a45e-4e37-ba77-18fedda9427d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87185b58-9732-4370-a02d-e4dd55023655</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8718b960-f509-40fd-b23f-37abda1f7412</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87195ed3-cc6d-4968-83bb-14cfcf91ed0d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871a5d3c-baef-4bb0-a0b3-64caef6e2f93</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871a9954-458c-4aa3-81e6-12fe75c31487</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871b16a5-6b6a-4033-963c-9ef0afd4cc63</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871c4380-81df-42ae-a368-78edaaaa32f1</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871c4b4b-51d4-4f87-9565-01e089b9333b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871c525d-766b-4d1b-9b01-fb553af808e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871cedcc-ffac-4468-82fb-759654f9031a</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871df799-8ca5-4d10-9cd2-030e92572894</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/871dfb01-9c24-4df0-a303-3a0934747613</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8720aeee-e2ef-427b-b4bc-89cf0405bed9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8720b90b-f03a-49db-b1ab-24523b0fe3a7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8720b9c0-214e-44dd-b7b4-3bf820aa37c3</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8720e175-4ddb-4cc4-ae9b-bb1ec1d6553e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872104cf-f210-441a-8ff7-e879cb69c240</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8721169e-e89b-4d46-a09a-2c4a71bba2e3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8721a1df-acda-490d-9d66-cbb5e01e16d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87229064-d65f-43f0-a414-55d7795c2815</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872435e8-ce4b-4a56-8dbc-c67c3c24ef05</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8724d686-6ae0-4407-8f22-164d3fa4b6ed</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87258964-53a9-4449-bfb4-93523069a94d</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8725977d-0b59-43b9-839e-b12431f79683</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87259f05-0df5-49c3-8681-26945e244d39</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8725f7d7-f45f-4a33-82a3-5579e66393d8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87265e77-d895-44d3-ba4d-c39d4a53a701</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8726a9a8-9a13-4de8-a162-6931b8f9de6a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8726c1fa-dbd6-42ae-969c-098748cc635a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87274858-3050-4b64-adb0-b41bcdd79ef5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87275b9a-4c3e-411c-b299-974e8c42b367</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872777c6-f2ab-4af5-9d71-68d0cb9daf40</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8727e45f-fdb8-4808-9883-8c9b5db4397a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87296ad5-7697-41d5-969f-13a3602ef992</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8729c795-8bde-456e-9b15-9a4535b92fae</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872acc75-5d34-49cc-8c14-98c47f5d320e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872adcca-fbcf-4d75-9dad-fc21047440b9</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872b831c-243d-4460-bcff-3f631228b3b8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872bdf06-6ba5-4145-8778-1f288de7c18a</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872bfbda-4152-4957-8081-e1f65dbe9969</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872bfcd1-8695-4d1b-81fe-e0855b8eb510</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872d91d0-353f-49c3-9a17-afb7a38634c9</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872da2eb-b373-44fb-8276-f0027b266f55</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872e12f7-26f0-4143-8eda-6ee8603bdc28</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872f371e-69d4-4b42-b174-9b5c3e0cbeba</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872f577b-079d-48fe-9fe6-c6bc96209911</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872f8c86-4144-4f82-b385-56bd787225f0</loc>
    <lastmod>2022-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/872ff02f-0439-4ccd-9979-ccd94b5bd7ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8730392e-d67d-49d3-b5cc-340be4d5c51b</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8730f362-5591-4fdf-a299-c078e7e9fe36</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8733ff63-8ec7-47b1-bd4a-7178adb0d9c6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8734c8dc-7f12-41a2-ac81-ae6b2c962701</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873570bd-4e38-4f1a-b7f8-ad43dad991ab</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87358e91-6672-4494-abb4-a6592e79115e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87368637-3f02-4fb2-931d-b32f8a144284</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87372b5a-0368-4ec6-91db-8335d0dbfda9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87378f64-f634-4cb8-9473-7da246cae5a0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8737fbd3-77cf-4a30-8583-a34d0bf2851f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87394915-d207-42a8-878f-8f0981edabaf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8739a841-7e3f-4f35-80b0-36f56cde1a10</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873a0d85-ad94-457b-82d8-c7c194b151b4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873b187f-e9f1-4838-951e-0cfa728d8ae7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873c0214-a484-48ad-963e-6f9b06517e2a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873cba58-c01a-43ae-809f-78fb60dbe131</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873ee63f-21b5-4ac4-8bb9-def1c0e04b70</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873f9f38-edd1-4b45-b4cf-c927addfba3e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/873fde5e-cdc8-4c5b-a689-301fa960647f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8740c4d7-89ac-4d1a-859f-508de42cd5b9</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8741353e-624a-4d33-9757-362ee074cbd5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8741d41b-aa16-4cba-90aa-26176a7b4175</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874391f1-1a16-45b2-974a-c55fc29bdd34</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8743a70c-0a3c-4d19-b836-dae164e78b3c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8743f47f-b73c-46d8-b203-3c1afbbf6b9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874483d1-9397-497c-8324-4cc0ba32dd53</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87448634-8753-487c-b5f0-4ead39026f27</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8746435a-ee2b-438b-a955-40e496ed1b1d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8746a77f-b9a4-45a2-932b-e17cfb598b44</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8746bb75-1b83-4756-a645-dce63ecc9ef5</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87473a8e-fda0-4900-9cc0-7eeb29c7e8cb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874751f0-d88a-41af-9e05-4f4862ce38e9</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8747e662-668f-4e09-9d8c-4bb7fdadd98b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87480980-de79-4bdb-a3ca-ad0189551b2a</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87497fe0-be32-4449-9cb6-7974a21beeaa</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874a445d-fe1e-46c4-8f1b-e9c92c6f0f59</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874a67d6-5915-41ff-aaf6-fc487b4fbe94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874b2852-fa70-44df-ae55-a1b0bc8a12b4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874b6a1b-9764-43ba-823d-05c0d10055a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874b8ed5-cd80-4846-b6b6-b982bb46f988</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874bf896-c0dd-49e4-ae43-b0ff5f9539ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874e0804-db26-40d0-a2fa-621d2a21e14f</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/874e6f1d-637d-4501-b566-b74500a8ccb2</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87505bf3-c148-4445-bbd8-fac23e36fea4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8750c450-4191-4144-b97e-28531fe2a146</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8752871b-dc5b-4fa1-a289-938a95e90458</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8753a682-c8c9-4884-ae3d-01040fd3fa41</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875507fc-a5fa-4dc5-9630-241d4a33ac77</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875510d1-9525-4344-b0d6-9e73c759ea90</loc>
    <lastmod>2025-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87551cfd-0899-46f0-86dd-5b62085f2641</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87556a7d-3c96-49ba-bb9e-9109168b949b</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87565286-2bcf-472f-bfd3-499728b046f0</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875748e5-efe0-4dcc-95c3-d036b5c0e4f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8758404d-3d27-4485-9f8e-8b6aa2ebc900</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8759b5e6-e653-47e0-91e4-3c1e3d0849e5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875acf02-dc99-44e3-aed7-ba7ff1b08cf8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875b89bb-543e-4a61-883d-c81ae7e25f7e</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875d20dc-2de6-4d77-9b31-08fac7b3fd23</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875d6e36-356a-4760-9c50-4c9198513b14</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875db422-bd36-453a-9d0c-597e528aa49b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875eb864-cd96-4677-acb1-dfa4edb30720</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/875ef5f8-0e19-4236-a307-34a1ef71b309</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87611546-5cc8-495c-a3a3-24847e911f93</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87614ae2-ad92-4791-9d19-cfd7370e2180</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8761ab29-6dcd-4f9e-a4b9-beeea97160df</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8762049d-3b9f-4859-8233-1b5fe63826a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8762837e-caf4-4cef-90e2-8fc408584595</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876387a7-f425-417e-b2a4-b0c1255340e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87650ff0-405e-4d60-9e05-171763f2e7af</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8766e191-6d1f-4331-9c33-e88638317c9e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8767231d-13e1-424a-bbed-b6e2d64dd294</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87677128-e5e1-47c8-b15c-be67bb800962</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8767c8ae-b834-4f53-89a6-1b6d924ea843</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876811bf-6f5a-49eb-886f-fae1a1e1f933</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8768ee54-b88a-43e5-8fae-93da1910f12e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8769a227-891f-40bb-940a-857eac15d2e1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8769a309-cc27-4c4e-a0eb-832030c845ae</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8769c30d-79fc-40b5-894a-5caaa70e39f9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876a18a1-4db5-44e0-b9dc-df14d2305029</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876abddc-6e59-4e06-9026-c648b02f3691</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876ba32c-dc8e-41e5-9388-1f3631195d2e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876be429-99e2-40a4-b2f4-9dcc0897c907</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876c102f-f4a7-4521-bcba-76228c3851e9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876cc7e1-e06d-43ee-8ab3-1b99bde85f77</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876d2a9a-5dd4-45e7-9ae6-cdcbaef09dc8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876e4343-a066-456b-a64b-0348e9702b3c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876f14b9-cb0c-4f36-a522-b0d5d39f832b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/876fbf53-cd9c-4635-8733-b493df413d55</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87700b67-e223-49a9-bdc2-bae8b0034e0d</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87703060-ae92-4eef-b3f1-14e84bc83dc9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87704db4-23ad-4d3d-b06e-d529dc4fd283</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877069d3-b5d8-4940-b72d-0f86a2532d25</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877401cc-299e-428d-ac2a-e31951617b53</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87754fc5-131f-4ad0-9df1-8a79590698e0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87758594-d113-4ec1-ab43-c3ac6d76d3d8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87773806-8a41-4de2-9cbe-3895be60dd68</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87774a8b-13aa-4d30-a273-ec00f9684233</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87786f8c-e2a1-4a4b-bf8d-a27e9be4a7ab</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87798203-1bff-4d9b-bed9-f5f19fe17f5b</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877aaa0a-c9c3-4545-aa57-51da5524f0ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877aab08-4aa7-4c6a-aa20-89b100996789</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877ace99-84ab-4f2b-963f-8f52873fc362</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877c6c5b-a49c-44bb-9e73-03a66ba36738</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877e1f0f-f583-4a00-bcb0-d37240c247f8</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877e2986-0c94-498c-865e-515275f72383</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877e3df2-36aa-47c9-8c47-30dea8b54593</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877e9233-ab78-48b6-b4ee-2a21221c1b34</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877ea801-868b-440c-bcdb-0c12ccbc90bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/877f794f-f50f-443b-b083-1e78e4b74c74</loc>
    <lastmod>2010-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8780f47e-a6a1-4403-947c-9123aa1bc7d0</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8781b145-30fa-42ee-bffd-dc44c650d493</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8781d278-ac75-4ac3-9d4a-6d49f10d1673</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878473bd-28db-4b6d-8608-e8b0b652842f</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8785ce85-3401-44e5-808a-9549af034a3a</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8785f5e0-0771-43a3-a681-cf9bcbeca28c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87872759-86bc-42af-a78a-e3fd0acfa9ea</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8787a0b6-dc81-4527-b177-635ba71861bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8787a96b-20e7-49c0-879e-0215f78f95e9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8788e1d0-7d37-4e76-af62-5b8f1d6390ec</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8788ec74-60f4-4d2a-ac02-4d3f20ab820b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87892a29-3591-46eb-8de4-8005da14b894</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87893554-e6e6-4da1-90d5-4b5af470ed1e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878c6eea-c91b-470d-8ef5-127680a47000</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878cf545-f12d-4da8-8b1d-b7a8d389c8ca</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878e0aca-b0e8-427c-84df-ed7bf6d8c153</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878f571e-94ec-4976-b9c2-03bed9a2b4fe</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878f6261-cf7d-49ee-8231-6cf5551ca6d9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/878f760b-59ae-4829-9a63-90fb11863c2d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87909780-29dc-4a8f-be01-5bb56df81aac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8790bf62-eb86-4e28-b719-539d8b52cf18</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8790e70c-f73b-4561-a43a-7ef15390baae</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87920cec-38ab-49b4-8dcf-53b83d3abce4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879229b8-1e5b-45e1-bed8-c15b071c94c0</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8793f988-3fdf-4221-9dbc-a6040772e736</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879439be-acfb-45f8-8df5-7cdfcf5e9219</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8794b035-2c29-4341-9572-a5c8fc6ada0e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87960fb9-bc82-4001-8795-53fb109ae329</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87962a24-318b-406e-bdfa-8fe9ad3069bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87969519-cb4b-47f1-8064-5a31f8670a6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8796a4fb-0cac-44f9-9926-3fd727f4b417</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87976463-e6c9-4336-8922-dc882435b32f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8797ed4b-1ff2-4431-b2bf-45403ab84333</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8798277d-4643-4672-a59b-b98f15d36a8c</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879948dd-4c7c-45e8-a9f7-b2f705f56b1d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879a23db-a363-4334-b440-9ce03232e68d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879a43ba-8e32-4fe1-8ecf-a7825a113d13</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879b1335-0a61-4d21-9213-975161ce4f25</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879c75f6-c082-4ed8-b2ee-29074eb749a3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879cffde-a9e2-4525-8e6c-00542e796732</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879d1292-1f29-4a48-a598-40296cd0d3ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/879eb6b2-e219-48da-8540-f81c21dd607e</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a04eda-1542-4cc9-88c8-5f3fb7baad85</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a16994-c5d8-487d-865f-dd0a89240358</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a1a82f-c371-464c-8394-1461310e92c4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a1f582-f85a-4055-b5e4-1ff0bf615074</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a21f53-6e7c-4370-92ca-c2171a3549dd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a36772-6acc-4122-851f-67ff92f0ea05</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a3c68a-c5aa-485d-8d74-d9bf9b67a5c5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a45196-cd7d-43f1-abe4-3b0c9fc78319</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a52fd2-c696-4f52-bd96-85dd38bceb8f</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a6b1a0-109b-4477-a330-47a46d4d9f9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a74a98-0e97-4c26-96a7-12fa5b6b584b</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a8a740-3a9b-4398-ad23-1e52e4b6daef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87a8d64a-8081-4711-bd98-314f248eca83</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87aadc36-4c05-4a83-b33e-b0f083a7d646</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ac3215-591e-46ef-a799-13e1078cf9a1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87adb0b8-7726-4044-abc7-f6a0a83536e4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87add349-f7d2-44e6-ba64-4682571ce710</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ae9fbe-f08c-495a-969a-f32e365df1bf</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87aeae73-d984-429d-907e-e21805e6fb4f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b08588-8c29-4c39-9325-fff41d45b39a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b0e4f9-a839-4404-8e8b-aba648540d40</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b11a0a-c664-4353-9954-e7a0ccbdc0a5</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b1a47f-c4ab-4692-b6dd-59ada81f8276</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b21dd7-011a-4c33-933f-112e4f277a43</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b228c9-7038-4c01-877b-5a9a025a2c70</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b2319a-72a9-4081-bd7a-05f84e0f3764</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b2b21d-6a9c-4447-9193-6e56a289744a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b4c1e3-675e-4574-ae89-fc9114ebd916</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b4ee26-82ab-407b-9ccb-74382d71bdbb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b5435b-9586-488c-963b-b73b1b963114</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b7bd38-dc72-4017-a47b-7a959fc696a6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b880b4-d96f-41c6-8040-f698bd9f444b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87b8952b-5b2a-4e18-87be-97d3c154ea76</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87bb8906-d168-46ac-a7cd-4be335ad5248</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87bb9a95-8f71-4f90-85df-5e3a7d5e4593</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87bbcc95-fc5a-45b9-8311-dc61dda98938</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87bc140b-a6e1-43ac-b03f-9d8b53775799</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87bc9f52-9311-418e-8daf-6abce8e4bc5a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87bd36eb-8e86-4c62-a186-a5e6d12dbff1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87be2508-c930-4dba-b69a-c4902458640f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87be516c-1eed-45cf-bad3-b34e1a39ddf1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87be8a08-d4be-405b-8db2-2160c348ac37</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87be8b83-5cbf-4299-b4dd-382bb97646bd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c0e369-6545-4d21-995a-a1d32c03ff2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c2e152-f0d8-47d6-a3b7-1c12d9d828fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c370b5-4389-4c75-b7e2-0817038ecb9d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c3c091-6b49-435c-b9fd-b4ca88ee6c3f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c4cf32-c7c2-47b7-b0df-2d15be8019ed</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c5282a-72bb-4b50-b608-a7fcb63ad2b7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c63727-c921-4b08-a952-d28bdc873d6b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c692ae-9127-4eed-ba33-a6c18daa0fa6</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c749ac-02d2-48d7-bf4e-7638e95aebc1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c766ec-e002-4be0-a948-be0068d32d68</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c7d8f3-9416-4154-91eb-b4c20dc473b0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c9a262-f5aa-44b1-9a6d-f7cdb4d49b3a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c9b5f6-62a8-4d37-9d74-00b2a5d99345</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87c9b8b5-ff5a-4761-8995-af80057d4db3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ca7edf-00f2-4fd5-913e-1648c845cbd2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cb581d-4552-46c3-ae0b-06e3576cb119</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cb5f8a-2fc4-4a49-a27c-82ff4603ca2f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cb83a6-21e5-4239-bf7f-a8a9b5f80951</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cb8ab0-f8e1-4bb3-be36-88e6bd6bdf93</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cbc019-b950-48f3-94ad-5efd11430284</loc>
    <lastmod>2022-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cbc63c-bca1-4aae-9857-1759503f8ae7</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87cc1ea8-f9ce-4f59-8ca1-e40f288a487d</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ce594c-2419-4e24-8840-ab30626056fd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d005b0-4bbe-4e80-a99a-0b3d02018e30</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d13ade-ab1f-4c9a-907d-a7fed4cdc993</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d15824-d299-4d46-aaf9-b28e902bdd27</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d16e6d-b199-41a5-9e82-1652d2a01141</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d20a51-64bb-4ff1-b46c-aafacb70a4d4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d243c2-5071-455f-8b45-43f968d5019c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d26ff1-8ad5-4767-94b8-cf41e81698f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d2c6a5-13d9-4b79-958e-c2be476354f3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d31d06-cd46-4d16-8b61-1eee09653c0d</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d35533-8b52-4f09-bcfc-1752160b9814</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d3d58f-9897-4497-83cb-4ed8101d7b5f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d3e487-158c-4d9d-90f9-fb7b74d26643</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d46d8e-fe08-4bc1-8306-79057855769c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d525e7-1eeb-4114-bc06-6de50eef3689</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d695ba-b2d5-4115-96df-8905ba66a7d9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d772ee-4c1b-4fe0-a07e-f73b791aa0ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d7db78-d49f-454e-9071-a60e9fca1ee8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d8998f-607c-4974-b03a-187d0e27def1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d8c2c0-cf63-4956-8f71-f8e212b1f116</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d8ee83-d52a-4911-adfe-2801251701ca</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87d925b5-0007-4523-bee0-e4f4ee88df8f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87da58f0-22d1-4b79-afc3-86718550e2e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87db902a-a975-412a-840e-4508c2d6789d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87dbe9ee-88dc-4f6d-8ff1-ea476b9ae379</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87dd3af1-77fd-49a8-bc84-812289c69b01</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e075fb-c87b-4546-8156-efe9ecb6e5d6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e08725-1c35-45fc-ac9e-5e797ac04a47</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e0a6d3-45e0-4eac-8d07-0a15f4790c06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e1fec2-7813-46ae-b097-d7a1f110db2f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e2a8cf-e42c-413b-a50d-a7370bafd2a0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e319e2-570b-4635-9d29-23c4d6b1afa3</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e3452e-5234-4757-856a-d0f23345ae21</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e368cc-4bdc-48a2-8b01-690e829bebd7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e5f957-48cf-43d4-86f0-996fcbd5188c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e61dca-cae2-4ce0-b839-4abe6ad8b291</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e64b7f-bdb6-4b41-b973-0af881b68090</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e6a4db-cb73-494b-a141-0283cbed2dac</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e6ac0c-a9fb-4e2c-a8cd-42ba12d832b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e8751c-a171-4a8f-84e9-f087ff10faf8</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e8d389-94c2-47c3-9788-541f2db3398f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e95fff-32ad-400f-a79b-40e3012e8722</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e98824-94a0-49be-b819-18955d8d2aca</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e9c99e-9ba5-441f-9874-845bdf0d7c54</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e9eca5-8a64-4daf-88e0-a429dea06219</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e9eff1-8bcd-4fd8-b901-f18780c8ab60</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87e9f85d-1dcf-4063-a729-012d463de7a1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ebbc08-ad8a-4395-a53b-489a53a2be22</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ebd584-52a8-4b18-9e56-b4ae34fefa9b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ecaaac-0370-48dc-851e-54bdfe91e871</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ed2a7d-60b6-459e-a5dd-32ee2f238c03</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ed95a2-496c-4b47-9d23-66773d9dbd45</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87edf56a-6ee8-4b10-873b-307988991319</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87edf998-ac39-48d0-b581-3274569d10be</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ee780c-1238-4ce4-b9cd-e78a56e9e414</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87ef2601-d888-4fc4-87e1-236361a683d4</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87efd259-f014-4421-b5aa-23dd55b9b804</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87efe947-67ac-495c-9352-7d8557137f50</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f07f5e-3a5e-48fe-83cc-b7de92ed9a09</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f0b023-2216-4d3e-a9ec-2964b488e02e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f0f059-ae77-4a45-97b0-4edaf1e2da64</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f211c7-7c70-48ca-b3e2-8dc124759499</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f22d06-5daa-4eca-821b-783870e05d7e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f2d5ec-86c4-45b6-a2a7-e6dae60ffaaa</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f2f26e-730d-4e79-a17e-bf1460964a4e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f38df1-e8da-4b17-a44b-f28d25ec1aac</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f40eab-f098-4544-b207-597f2701ce49</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f47dcc-ea1e-4943-a597-b196dee6a9a5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f531b6-7970-4bbe-aa79-c74c246b72c2</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f6279c-b0a9-4878-bb4a-6044a88246af</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f685d1-dc49-4325-a16f-f9ee850f1b6a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f6da86-4530-4299-8f25-54a73945671c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f7b7dc-0086-4d79-9a35-b85096647304</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f82cfa-1d8a-4da7-9803-467d6db55a66</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f85af2-11f2-49a2-b782-443e879f1bdf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87f85cae-0c6f-4863-8891-457655e0aebc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fa47b0-9fda-42d6-be08-dae532a1c494</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fa8bf1-b1a3-482b-9e9c-27df3cb32f9a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fab314-6671-44a5-868b-54f916808182</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fc314d-53ee-4bf1-9367-0711a1bffd5e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fd4802-9233-416b-885c-4b02277f3feb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fd77fa-0f03-423a-879c-a48f5ad4e4f0</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87fdd612-447b-47ec-908d-2bf15bbcb4d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/87feb76f-720b-465a-88b8-d1a15a48b5b4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88010b1e-b079-4109-a1b8-3afd5d7b3132</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880176b1-9834-4f64-a306-0ce6c26b2ecc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8801eaaa-5ffc-4e7c-906a-b4d29a62d037</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88023a43-f043-441e-9b77-ebcbd30f0b94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88032bdb-2cb9-42ab-aaef-c4255a8e1df3</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8803cbfd-6881-4dd7-9959-aa28746b3f98</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8803d773-07cd-4b69-8122-415c6480ef4c</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88049381-0e51-427d-b87c-cb8d3178d0a1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8804cbb9-89f0-4545-a1c7-ea31830bddd8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88062d33-fce5-401f-8a10-23770dfc4d8c</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88079eb8-d242-429b-8c4a-cad32544884b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8808b43c-e119-4635-bb24-6881bf46cd71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880a370d-b181-41ee-b1d0-0125fd216950</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880b665a-5943-4bc3-8dba-96780aaacb18</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880b67a7-298e-4431-b21d-d5d83fde0f33</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880b68c9-e585-47c5-af41-9c53365651ad</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880b8dd0-1d4a-4400-bb04-f7eb3b69e59b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880c1921-1579-42c2-bdb0-57c87a5bbc11</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880c6b03-02c6-44e1-808e-87e15c955ac3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880ccf82-3c13-493f-8482-5d533aeec3f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880eec3b-6eaa-47b5-ab60-ed61327c1f75</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880f5bd8-75b2-4a39-9d74-5c5d1c04df34</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/880f71bd-6d3b-443d-847d-4cfb6567341b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881030cd-7b46-4434-b301-1c7e8c1a40b7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88115aa0-7b0b-4110-95a9-5e16d2f00de9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8812fccf-b90c-4ce0-8611-a56caeeac2d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881335c4-9842-4391-a993-9857d2234d05</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8813e6a0-2839-4e32-b32c-57b2f412c4b3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8814b803-bf5e-4d19-95d4-a6c6f2711533</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8814e3e8-d1e0-4bb4-b2fd-a6fcc52cc88d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8815d284-82e9-4046-9ae0-4cdbe01106ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881648f1-d7e9-4c6b-8fcb-ed66f594bbc6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8816c406-a2c4-4ba9-9488-2b2319258997</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8817172f-92a6-4bee-8a6f-09a6b5858114</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88174035-ccf0-40ef-b920-ca32b7e41aff</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881917c6-cee8-4a76-8c86-13cc0cbffc5f</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8819da5d-15bb-43f0-b9bb-fa3f26845524</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8819dac2-e494-4a48-bb9d-3cf7aa4721a3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8819db89-c9bf-40dd-927e-a642fe583204</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881aa063-8e71-4d79-beea-8c0e790733bd</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881c11f4-5d02-4d66-9aa6-0ce609ca4919</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881c74bd-f641-417f-9025-6672c237c2ea</loc>
    <lastmod>2025-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881c98c8-6c62-4e28-9818-ac6cdf2e0031</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881e4d9c-a7e7-45aa-912e-c6db6614b3c1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/881ea090-4699-4dd6-ada2-806920416ec2</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882082a9-e887-41eb-af15-dc0505482fa8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88208f77-1ee4-4086-bfbd-2e8c23556639</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8820c2ec-aad7-4d38-a762-342f40190fce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8821e144-6a0c-4dd3-9b9c-fcdbd33e45bd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88222efe-0613-4bd5-a1c7-30396ad27605</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88228510-2f89-4e75-8661-7842defd66fb</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8823dbd9-2d80-437e-a04e-64f91d41e541</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8825cd86-af67-4407-bcb9-c491e7b2af25</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8826f22f-0f24-4223-8291-0aff26707274</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88282aea-7e5e-446f-97aa-0832b3ce6248</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88282c6c-5b94-41b2-a829-ce5d62f68d29</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88283914-bf91-43aa-8db8-bdd22e4892ac</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88285702-546e-42cb-9ff8-214b98d15e92</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88287bde-e3d0-4747-a123-d8b57766a236</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8829f39e-f9f7-486f-90cc-5df6ae4056e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882a5a0a-b800-441c-979e-7f2377c1fab3</loc>
    <lastmod>2024-08-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882b9dbb-faad-495d-821c-f1132f442fb8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882bd901-f5f5-4d68-ad49-0fd809b08594</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882dd8bf-cc33-4939-96c3-e6f89d9d128f</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882e19b7-e916-4517-ba2d-1d91f7cb5338</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882e27c3-b69b-44ae-99b6-1c6dd19b96a1</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882ec6d6-55ac-4894-8477-4a48c3d58be2</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/882fd7eb-dab7-4dae-b357-15fcdb7f1f9a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88305ee8-f4f2-4ca6-bbdf-730169666293</loc>
    <lastmod>2022-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8831ab47-44a1-4d9c-9e44-4213db7184f4</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883329b9-6f49-4789-a751-c5511a8760ec</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883336fe-d575-4f3a-b19a-9c822e294235</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88338b51-0174-4940-87fc-f4cb6f60a254</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8833ac5a-fa52-49dd-9403-88429746dd0c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8833fed1-bf91-4bf7-b35b-592604b2ae22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88346499-e8b6-42da-9073-2d8d04162b72</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88353ec2-8689-4bb5-a6f9-75f449090287</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883554a9-a1c3-431c-b0a6-c5a980b02cb6</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8835920f-b13f-4767-86fc-5675c2d81bbf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8836079b-223c-466e-b0e9-385ad869622a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883647fd-8f6a-4202-998e-cdf58cd03159</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88364830-470b-46a2-b7c6-b4c09bbfa1ea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8836ec95-61c8-4e0f-b801-eb1ff5098359</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88388c70-9428-48b7-9b0e-4f808c3c6fa5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8838c4ab-f459-4c95-9c63-e1835327d583</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8839ac4e-4110-4428-b19c-1f155cb24c8a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883be648-c65b-400e-b892-28344f67439d</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883c2c8e-b498-4510-aca8-fa2231967e71</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883c7eda-4019-4795-8e33-1621f5f1952e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883cd48a-9abe-4057-8817-d81925933ce5</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/883d4457-c96e-4bca-bd85-ff09133d74fe</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884084c6-341f-4eba-ae1e-6760f340b3ee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8840d0a7-b9c4-430d-ba1d-afd42807b043</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88416a22-6814-42d6-afaa-e4f385697111</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88418524-71cb-4a18-9be7-f7d8f410cad8</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8841d82f-08ec-42b4-9797-812f9f5bf009</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884228fa-39b5-4b2a-9f78-dfe28272ecbf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8842b520-153d-46d4-8f0c-1db4367a55ba</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8842bd7e-b1c3-45a5-aede-ef1b263e4628</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8844b0d7-2059-4dc3-a753-a3f0ce63a1b0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88464049-d50e-40fb-8466-56ddfee6c299</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88466f71-b2f2-42a4-a959-d89cb86ed129</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8846d191-2eba-43f1-83c8-eaa808d04f91</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8846e2a6-f2c5-4825-a157-30f08d21cd4c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884722d0-b20d-4496-b00b-b03bc47d4da5</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8847ac98-2896-463a-a8b9-a613078a5a69</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88485302-8d09-4a08-8ba6-6903d38e99f5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88486a4b-a05c-440e-8069-5118bf28bd07</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8848c8f3-81ae-4b36-b8d6-ecfbebe2a37d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884a3371-3913-43a9-a7de-1cd591ab8016</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884a48d6-e254-4cb6-a007-a73ef1a3ba5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884ac677-1bd0-4727-8146-c7d96b217afa</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884b23b2-f4b9-449f-84df-7b4543c8a141</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884b3a7d-f9cb-4d73-88e6-3540f261fe40</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884b4466-e39d-4ed9-a196-ae6a928b6a71</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884b461a-65ac-494a-8b2e-5d67332ba548</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884bd768-e014-4c8a-9acd-f49e620b9b18</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884d15e9-83da-4998-ae2d-77503364bca8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884daee0-814b-4d6f-8537-3bc599d4245f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884e76bd-fcec-42fd-95d0-57370bde41e6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884eb094-bdfa-4465-8ee3-836406335139</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884f751b-9ce8-45b5-856f-79325f83eeaf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/884f8e6e-a7f0-4e12-bb73-0dfbba3dd324</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8850af9e-90cc-4578-b9a1-86e0b5424338</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88513ef7-174b-44d5-8d30-12ab514f6b87</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88516808-750b-4620-8241-021d3bba31e0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88517f82-a2b1-4ed7-a7b7-98c14e566456</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8851cb11-3f18-4a3d-9eb6-25e0766c6092</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8851cea6-e593-41c0-9ec2-36587a06d0d2</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8851ea2c-16fd-4f8a-81aa-caafce87fbb5</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8852168c-4fbb-4383-b21b-b896e6931fb7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88521b98-8f00-4216-8928-37977c336200</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88524d4d-883e-4c12-a6e7-e6b4aecb5e53</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88526b26-5498-48b6-b2fb-349e924d743c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8852d271-b96b-40a2-a829-a620d6773e32</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88537510-c7d6-43a5-be0d-19dedc735683</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88560bf0-ce17-40ae-a128-0738909d49ff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88563b9b-447c-415f-b2d6-b9fd0dc34de4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8858f8c5-5407-4b4a-a946-b6be1cf8ee8f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88596a1f-a0e8-4694-9c82-3f1dc2c436af</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8859c436-8012-434d-a054-c668dfa9e97c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/885b3466-2c45-42de-a4f4-5a8cf2677206</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/885b8487-6277-4a0a-8c24-ddcb89063097</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/885bbf82-203c-4651-baeb-ebcd701fedc1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/885cbe3f-6e20-41a0-9d85-86457ff74b2f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/885fa531-55fa-45a0-a162-55c3fb2f0d59</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88608239-ee34-4b12-89a8-e5d4f2aee3a6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8860a91c-756f-41d9-bd7f-101902fe3b40</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88618098-b7c1-4761-9920-7ca6e9a8fd02</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88622d57-6f70-4e2b-b1ac-926d507706ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8865ac20-6c7d-45d1-88b2-9276ac42031c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8867d4d4-3351-46dc-a846-c3bbcc21a6ff</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88681835-ca21-4617-9459-32ced3afafe4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8868248f-e804-42f9-9801-373bef3ab3f2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88682634-f4f0-4321-bddd-41b41ceaf48f</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886a0199-b05a-4450-97dd-aa1e9d8b97a2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886c1ad2-22fc-429d-b79c-6440cdbdc187</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886c4f49-ebd5-4549-93c2-292191122784</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886cb7cb-03f9-4f20-a659-858c89aff6bb</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886cc2c8-da15-4c15-938d-b3ad14a194d7</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886d2de3-f1a9-4ea7-b01a-d1a3ec920be6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886d81b6-9ba7-41f7-b653-fc592c016517</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886d9e9d-01e0-4e9a-8a8f-c3eaf5d80010</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886da53f-3183-4236-9693-2acce9dfc2d3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886dee51-bd49-4a8b-aea1-cb95982a381b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886df80e-2d6c-4be9-9793-624de7610eac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886f116e-d567-4e60-9b74-452ada57b194</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/886f598b-b1e3-496c-acfe-10a3bf9b5fe0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8871025c-a4e0-400f-b0de-3c33273313cf</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8872d379-1418-4ed4-bc03-92d0dd043d31</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88735d45-1b8a-4b84-8a1d-6183c68a1070</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88735f78-fe26-49f3-ba30-6bb4dcce94f1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8874b6c7-ec15-4d84-88e2-e10b8b916a2d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88751df2-a50b-447a-9e56-23a4c13c9b49</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88763575-9f15-4902-9fc5-e8248230bb37</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88770e1a-2791-448c-8de3-3eff3ce829f4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8877870c-8b1c-40d0-a622-1fc32f9b37b8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887a6390-6771-4474-870d-6cebd55580c5</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887a7152-d7e6-46cd-8a40-68fbd50b719a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887b7d5e-3013-4c98-8bee-48f2c2fbeb4f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887c8392-bb97-4811-95c4-412347d19ca9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887c88cc-e91f-48b0-badd-69eb51d8c594</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887c8a24-0343-410e-8e20-92d6f78f03c8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887c9e12-96bb-4c16-9c61-99923698ed26</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887e326b-8824-4f29-93b1-7ee64f304f23</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887eb8dd-f1b2-4bd6-b64f-a2ecf9faa68b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887ec3b4-847e-4959-acef-078eb4a1f43a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887f11ea-9e25-4784-a143-c8ab8d17bc9d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/887f5f14-333b-4349-993a-7f843e7f9241</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8880c7e6-8db8-4e19-9391-91e5c9c3b423</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8880f724-ed21-4922-a5bc-90d737dbb208</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88812e80-c9a8-4423-9137-7e6b8773c1a3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88819d9f-50f4-4b1c-9aa6-c97deee29224</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8882251d-91a5-4244-91ea-2cf0d251858b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8882f567-9982-4ffd-83dd-14dc320cac50</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88834a76-ea68-4eef-abd5-5af75142ce00</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88839120-6df1-406c-93bc-dc58de0ec483</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8884c001-55f3-49d8-8929-1bd223d5e8cf</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88856961-7aca-4295-b8af-cff22c8ab1c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8885c157-8f5e-465e-8f63-45a1fb35634c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88868649-ec69-4428-aaa0-5652685f554f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88885ee1-5dcd-4716-9222-f489e4fbfb57</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8888712b-ac54-4a37-91f8-d388b1a4fa2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8888ba8a-ddf1-4458-8472-30f89bdc0e96</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88893a57-bcee-42ba-97ac-7c96ffc814d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88897788-333a-4b32-bf29-89fbd81e2889</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8889f995-90e0-496c-9cd9-b7b64eb79747</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888a2fb2-70d2-4993-9545-37e8bd235328</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888a690a-cb18-4e1a-91f0-ef3905f476ec</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888af396-976c-4a76-bdb1-389bb3b1370a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888b0d08-c186-4512-bc7c-5470a16e8744</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888bf00c-8fae-407c-94b8-60ee8d7284b7</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888d45aa-f705-4262-bdfc-f9a267b05c2d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888ddcfe-8a7f-4599-b5b5-82f883a55094</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888e7317-43ba-4f95-8076-475c1c283794</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888eb3e4-7710-4ae2-9905-01968e172a08</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888f6494-b89d-4106-8e70-ef1ebb6624a1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/888fdb73-4267-4f99-82c5-a3bf82c96a0e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88901a80-6c15-4ac2-8828-7f330f1010c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8890298e-34e6-4096-8e7a-2a5fc5c6bf00</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889169d1-f754-424e-8c0c-1b7506cfe579</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88916a9f-7388-42cd-a93c-efcf9a7d23c2</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88921779-297e-4437-b9e6-ba65138d438c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88924673-c00f-44a1-8bd4-8f630e3dc584</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88928164-675b-4672-9cd6-66d2bfc2e4fc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8892d02c-1044-4b69-979c-7a4408fe7873</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8894048d-45b8-45bc-a469-c31c8600910a</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8894e615-c2a6-4ef9-af25-40e0943518e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8894f94a-cc10-4f52-8f83-a6246ab2e974</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88956e22-2849-4c52-90f1-58f793f4cfd3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88974ae2-fb73-44c9-b948-32f5ae7c7b83</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8897b768-28c0-4236-b522-309ed13a12cc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88980acf-eb02-423d-908c-5555c95cf5ab</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8898e377-8545-4df0-bef3-2e951eb1157d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889937ca-e2a7-46d1-b84a-256c9ab5485c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88993f91-3f3e-4df0-a770-289aeebe5a10</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8899648e-c0e2-4d60-a24b-f9c06e56dce7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8899e95e-1437-4491-b100-b1af641f5646</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889a67fe-1f4c-44a3-b800-462253d5e0b7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889ad8b7-cab2-46f0-9139-184eff1d64c3</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889b5d5f-1f2f-4287-b4f8-2071752fe935</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889c234e-50f7-48c7-baca-ef2c48641e5b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889f3f9c-1bc6-4a0c-b6db-54b211692fa3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889f6a87-7438-47b2-b117-7b5b38c57acb</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/889ffd6a-020d-4c81-b943-ea9f97499ef0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a08b63-f2ef-42ed-8976-bda080f1c2a5</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a15ef8-3766-4b8c-b4ea-341427968e7e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a2a9ea-5ea4-4217-83c8-05c868245cff</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a3afba-6537-4fbe-8335-eef3cddd5845</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a4e2f3-b964-4c76-8446-b4b501a8ab9c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a584e0-81e3-46da-98f8-3fa866487dbf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a61002-371d-4fdc-9e77-9d1bdaf26557</loc>
    <lastmod>2021-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a6e889-b2f5-4d67-9ce6-68103e4066aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a88106-a1ea-4ec4-9f2c-3342f9330d04</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a882f9-695f-4dff-a68c-38e5b465f151</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88a8d4ca-d43b-44b8-8623-9e9ac36c116c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88aa563e-bc7f-45c6-9b94-1b28fdc0c41f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88aa7f1f-9cb1-477a-8507-a7fc11bb2b6f</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ab3179-7d75-4f32-9736-c86b9e8220f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ac8324-ce29-4e2b-9909-76893457e64c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88acbbaf-3401-4c62-9baf-162aa1e1fcb3</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88acc7ae-7d7e-439c-ab87-6b539513c894</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88add714-12fa-4c04-84ea-f2b495c65500</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ae8643-0525-4775-84ad-90ebfcc2b02b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88af311f-c09f-4b6a-b950-c64d44dd0f40</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b0584e-3e93-4441-8ef0-6c1f8045a3df</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b2f4f7-5ecf-4ae4-86c7-6342f95aea4f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b37686-b5f5-4523-92f8-da4deaa6b55c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b5ea36-9942-4424-8d08-910199f44865</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b63ace-0a19-4a56-a2b0-54380277e3ce</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b73145-aa70-4021-b308-47d0e673f019</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b79bc9-e722-4515-b540-a25656f8cefb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b7dbc5-d029-4ea6-8ea1-181956045528</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b86059-f6c3-4f4e-8658-d715a3d0cfc4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b894d6-9221-4676-b0a7-50ac8771f9e6</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b9518e-15a1-43c9-aa13-6829930676a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88b9df99-d376-474c-87b7-2beb994db6a1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ba6b54-dfa1-48e3-9586-340f95a29478</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88baab0e-1404-43aa-aa14-e8228134499b</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bb07b1-2e53-4bbc-8308-a7fa964f21ff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bc01a6-fb09-40d2-9051-c97f71fefe34</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bc5b2a-9249-46c0-a44c-a9702f418e15</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bcbd62-3937-41ab-bb88-31f31b1b031a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bd05e8-d6ff-43d6-96bc-9db6349ff435</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bd3d8a-6f43-4544-b933-f153183f0050</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88bde78a-a6a5-4d56-b25f-91fcfbbff4e3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88be80ba-bfbc-44af-b984-2953bd155ba5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c07da4-f6c6-481e-b307-110f3ea1e28d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c104a6-443c-47b8-b5f8-758f4c586932</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c172e5-fe92-414c-9233-1984453fc9a8</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c2bd7d-8d34-4e54-aa90-fbe092aab098</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c30650-e577-4482-994e-c990511f39eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c34a3a-c92c-4afb-961c-a394cb749c6b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c36105-3a51-4647-869c-21cdca7777d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c3967c-f1be-4462-babe-e7360f249203</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c3d64e-6a06-4a17-af16-8d55054d136a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c4b512-6618-4bf0-a2e4-811efe65a5dd</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c6506a-24e8-41d9-8952-35537703786c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c7692e-5218-44c7-bab4-b04b02ccfa79</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c81805-8c6e-4432-9c08-071fd631cc46</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88c8fa7f-31b7-4aeb-b062-dfc6803a18bf</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ca516b-25a3-4d51-9225-c4bc8227fbf0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88caef34-cfda-4207-a0a8-89537da1ff75</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88cb1070-f11a-4ec6-b22a-2aa0c19be1e2</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88cbbdda-69a0-4509-9363-558b6acf1640</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88cc4831-5dc5-4c44-b359-539aa20124fb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88cc4f89-b52c-49ff-91d8-07c8e240944c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88cc9b3c-9df8-4e2f-9bc6-d4c8ad6b0dc4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ccb529-cf48-4db8-8f6c-fee4155b47ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ccbf63-18e0-47e2-8f88-d52fcbd4a613</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ccbffb-f6e0-4c51-b5bf-924fd8b6735f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ce1eda-8a15-4acb-ab6a-41d945f52044</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d0c69b-8e21-438f-ace7-d2ca536e832c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d10e28-aacf-46ae-b2d5-829e224dad47</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d166af-908f-42db-93ea-a5ecc1e5237e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d24240-760e-49e6-aaa3-a8b08a0510d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d247f6-1416-4e22-b353-f174108f5aa9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d3e2d2-c3b4-4bd8-ad4e-36d138f60ae7</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d3ee91-ea2e-438b-b959-441f1194ae78</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d3fdb0-e84e-4483-a3b0-f6232aba3d2f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d576fb-eb9c-469d-a26a-dc65e587ce57</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d6c8d1-e01d-4b23-9148-0a19c9b51641</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d80e8b-8600-482b-b73e-4c94ced9a0a5</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d89ab7-1fff-4ed7-86b7-cdc252793c73</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d8ca07-9e08-482e-ac90-0a5ea9d89deb</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88d9f471-472d-43ba-872a-e276baf7e9f5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88dafe65-a8fa-4c77-a6c5-d8e23dbb61cf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88db1730-98dd-4508-ad44-8ab0743daf70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88db1a01-8814-4442-821d-0c31e987bc2a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88dc80b7-80a1-49c3-b95f-9cdd73ef601d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88de5095-7424-4220-aaf0-0b9a97adc960</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88dfe832-90c9-4841-af58-530f2aa11ee0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e15226-969f-47b2-ab09-898f028eb02e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e195f1-6e95-4b3c-91d0-b1a257c9d3a2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e1c22e-1473-400e-be3a-4b7c87e056a5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e3a324-7ca5-4cfa-8500-b2694504fdc5</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e42195-028d-46a7-81ba-49fc49649129</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e4c9aa-729f-4e37-b7f9-d0de5d9706ab</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e55ee0-b2cd-4d92-84de-a0aa3049b993</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e61e00-7228-4474-b87f-b3ad6d42b3f9</loc>
    <lastmod>2022-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e675b5-0b48-4ad0-b218-d856397e51f1</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e7d967-843d-4880-a498-d8eafef75dfe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e7ec34-7d11-454f-afca-5043727b0a24</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e86c71-8d40-4a19-86b9-d1d46a5f3275</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e87ca9-82ff-42b3-ba5e-2c6ab65c9117</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88e890e1-f23a-499d-9d50-ae192045178d</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ea4105-5a94-4d8b-87ea-d7c31d121288</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88eb1ff2-d377-48d0-a911-f2c679c65b91</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ecebf9-94a7-4434-a014-bb51abd30eec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ed9490-7fc6-487f-947a-bd9475780ec6</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ef049c-df16-451c-bc42-54bc87f1533f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ef9184-41cf-40da-ad95-27b81b365ce8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f0ec0e-6b6b-4b2b-a34e-507e05171428</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f23112-8290-4af3-b677-315babbec3ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f30317-0671-498c-9d0f-87664b6ef858</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f44b87-15b0-4912-8de2-3f97fff800b9</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f4d878-548b-4574-9da1-94c94990aa75</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f52880-2b8e-4f76-8657-ab2bdd4b61ac</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f647fb-671c-458b-91db-10b76a6abe13</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f724e1-f4b5-4116-875e-5422ba225fbc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88f8f170-7f7f-4ab5-b959-18a33bccb7e4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fac4b7-b7e5-4b75-8135-87b9036ffc02</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fb4e72-4c90-4984-82d3-613472340788</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fb556c-116e-4c6f-bcf8-a09c9dcb991a</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fbe983-497e-4b89-b8b4-8bd273924b19</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fc229c-5920-42bf-be06-1149620909bb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fc5661-8de1-4a27-8652-db885a897e24</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fc74c9-8524-49ab-94e2-e76cbe451398</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fcf211-0d4c-478f-81d7-718269abf186</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fd37ed-157a-42bd-a5c6-6b7d1f03c39a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fdcd48-be3c-4d8f-8455-1265cbf25532</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fe43dd-0a61-4df4-b279-8a6ccc9c49cd</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88fe92b8-d79b-4c2e-8a0a-43d85c1665e0</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88feae50-3952-4e29-9224-3551f862bd16</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/88ff3cf2-5ca0-464d-9416-165d8f29c97f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8900cf26-fada-4f93-8399-a2c865688961</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8901310c-c06f-44a9-8515-55fe84fcde16</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8901793f-4850-464d-9564-eed570e135ac</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8901891f-fda9-460e-8084-052abc65012f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8901999c-ae2d-4bd3-8ceb-9a67db9a9f14</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8901e2a5-1b70-477f-bd1d-7d42cb34305b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8902e18c-53ee-4383-ba3c-1b2cc8fc2edb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89043668-db04-45d6-a731-e3ba01c126fc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890478cb-340c-4ecd-96c2-03b3ae34ae86</loc>
    <lastmod>2024-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8904b3b1-2276-43d9-a915-924cf38c67df</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89052412-c564-4dda-bb24-4b8ebd0c2b73</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890642dd-b905-450f-b45d-fd5de3c80236</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89077007-278e-4db7-8f6c-2c27bd42baa0</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89091e2b-3470-47d0-985c-8464cbba9fe4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890aae1a-5c38-4951-ade2-7cb433bec634</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890aede9-cb70-467d-83f8-9ebc09bb4dad</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890b9aa2-ae4c-459d-a7eb-7d402ac4bf8a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890c3a27-cb4a-4c58-bdb0-f3a4f6379139</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890c5132-4bd9-42e2-a538-ae5e88b81ab8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890cd22a-2015-4702-bb2d-2931e7d8e1c6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890d297f-3403-4c2b-91d4-7758a0217de0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890d41ff-f666-413f-8e6b-c41d292545cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890d42ab-2587-458e-9057-a06993e62a0b</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890e0a27-fb73-4d18-b3ad-cc74229645de</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890e2bb6-bde0-4987-9f2f-a26efb93ec0c</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890e773e-7e95-4885-b669-755c0ce90dce</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/890e80b2-7ee8-45fb-8065-f4fd4926613e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891041fe-bfe8-44d8-9e58-12978c8899fa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891066c5-93aa-4579-b43f-c04d866356f8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891147ad-3303-4049-aa48-a1a9e5a3110b</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89124e89-6d2b-4066-a841-5478dd7da4eb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8912ce2f-4dc3-4651-9345-61ab5b61093c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8912d37a-4b9d-4982-b2f8-3ff363264417</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891321ae-f3c4-4bf2-921a-59fc759d2b60</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89142e4b-a19d-433d-a7d1-330623024d17</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891479db-2d13-4cb6-bfa5-85c26494450c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89150183-8257-4593-9ba4-84db5cab421d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89158400-3611-45d5-afcf-15f6236d3d51</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89167168-bab2-4294-8ab6-1c545c87f503</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89173f0e-249f-407f-abfd-ef627014bd38</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89177e84-8be1-43f5-b5b1-ac6cd5421b9d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8917ed11-eaf5-430b-8540-0cc73eb1efdd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89190f53-538e-4e2e-85d2-b7d37899f4ce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891913d0-ff80-4469-b107-9505ed8af2d8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891c30fa-8111-4966-9ef2-01aff9d73d3e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891c93af-d5c5-43c5-b1a2-a899221a3287</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891e6abf-6daa-4484-a6d5-6370f93713e3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891ef30f-ef39-4ece-88f2-ea4329f49caf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891f69db-faa5-4f8a-9bcc-14cf084704d0</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/891f9415-e48d-405a-a4b7-305fc4ba8e6d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89206f28-b294-4523-bb03-619c090a9319</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8920a872-a2cf-4c59-a3f6-b464b1460d10</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89211b94-5663-4da3-9c3c-d64d1bb8df54</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892134e1-06d5-4154-a608-e9fc543fd0ea</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8921e722-93d7-4693-8853-a3a5b553ba34</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89234056-722a-4e52-be61-d45073ba5ef4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8923887d-5210-487e-aacf-330ed8426fa0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8923918b-6503-463e-892a-a1a1d64cd922</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89241cdb-3bb2-4b3f-8077-1dd29a375be4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8925b76e-db3e-4263-b9ef-ba7e9771acdb</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8926c39b-9027-4c92-a9b7-a48074b392b7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8926e96d-e1b2-4cb8-b9ea-a0ed7413be3c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892773d8-45b5-4611-bf9b-0e377be704f1</loc>
    <lastmod>2021-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89278ea5-133f-4816-800c-069d95852950</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8927e378-9654-43a6-9e31-06344943e593</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89298a10-6334-4d28-affc-8789c4d24008</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8929a81f-e28f-4e3c-94cd-a2b5954f8ebd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892aa953-a151-413a-9e8d-b5d625ca5792</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892b725a-1e74-41b9-9554-a49ac234b487</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892cfe3d-959a-47a6-8dc1-804eb40b6815</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892d6bf4-be0a-4f44-8f80-9e8fffd806c2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892dd2b3-a87c-48c5-9cde-eeb17923d784</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892df8f5-b36a-4395-bdbb-fe7394bd66d5</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892e270c-ac24-4349-8441-20e17e26fc1e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/892ec645-1245-4d8b-b265-528a337f644a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893010d7-408a-4462-94df-21eff9882d41</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89306d06-543d-4cfd-b4fd-2fdf2b7206e1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8930910e-6a7e-4bd3-8ea5-ea07d30aef8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89318dd2-08f2-401e-a57e-9cea248f1e4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8933f4dc-7c0a-4393-9711-40901d4eac5c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893547dc-b08a-46ba-8677-73b073899246</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89362fd9-23fc-44ac-9949-a15e3b33a002</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893657ec-aa80-4c14-a923-770bc30ade3f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89377d7f-7588-42ae-9372-80a8a1e34251</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8938d113-87c4-48be-87e6-e3d17d7817cb</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893937ae-9b30-4c8e-8240-43bc6c67b7b0</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893a022d-22e2-401d-842f-7d1757418f00</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893a6ade-eb94-47c6-bb8e-2d6559f8c1f4</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893c17e1-d961-4a54-89f0-75df8698883c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893cb374-e627-474a-b491-b46e2b4670ab</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893cb4b1-fc18-4cdb-a35b-eda8c3cc872d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893d862b-2d21-49e6-bb62-fa72a7a8a888</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893eb68f-66dc-4fc7-b180-2348c685a665</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893eff6e-f261-47f1-a029-15cf14b35586</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/893faac1-3893-471f-b675-7d064d5e5b38</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8940760c-f6de-4676-8ba7-96d5e4c58f9a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8940cb5f-809c-41d0-ae38-61af08cebdbc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89415a04-21ba-45c4-8f57-291846a5f3e2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89428177-8ed1-47c8-9714-ac6c4074f262</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89428788-6dd0-477b-944f-b75202dc5a77</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8942feb7-e3c9-4c5e-9bde-1eee1cb6570d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89431f01-994b-4d79-a4f8-bedb667d8127</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8943604f-1b54-4c6f-9ff2-68c284a4e8a5</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8943a844-8487-4ec8-b222-c06a4979f60f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894611c6-7162-4c94-b190-2d0442c330c3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8946ba64-c349-452f-9daa-edc6e8dda162</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8947352f-e28c-4c04-8d76-8f9f6885fa42</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89485073-ae3d-468f-8cfa-36a97903794d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8948aad7-2f71-4eab-a94e-54edc4ab472a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8948c036-6f9d-4e98-858b-b024a5b41f5a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8948edf9-e428-4f14-bbbb-5f8a9c00b7e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89492d90-1059-4035-aeab-8bdeedf5a206</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894957a1-e104-46d3-8a36-bcdfb88a563f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894af5c1-4ace-4bd5-b36c-039e0af2551a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894b51ac-b09e-4ef9-bd64-609462bb3ae1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894c2c02-c5e7-46cb-b505-67146050df42</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894cc24b-0862-4d44-9b4d-58d611c88191</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894ce84f-e75f-4d47-ac40-b04e1334a611</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894d3f8a-e5da-41af-9d97-a4d5db78744c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894e4355-d157-4343-989d-1bb6835c2b8b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894ee8a6-3419-4c02-ac2d-f7b16ed12c39</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894ef9d1-3c26-4b66-b2e7-35cd73f4026b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/894f3bcb-47f7-422b-8130-42a29621f10f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89508f80-f27d-4595-ac74-46e1032a97b5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8950f1ae-91a4-4f04-bd8c-f6681d5cf537</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895135a6-e35b-4970-a846-26e2dc3c3672</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89515718-e039-47fb-aa4b-d515eb880feb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8951c7d6-65a7-4922-9e9d-1b7867dae0b0</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89525a67-0744-4e75-aafc-caae29304dc8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8953d61e-5129-4dd0-a88e-7d7efd0e531a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89541357-f5a8-4775-999c-051b1af22ad0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895588b1-7e48-4194-a604-bfe0ca546bc3</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8956102f-103c-40bc-bdb6-958e101f7a19</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895689be-4561-4269-b059-9b1ee54ee2d6</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8956f77c-4b98-4828-8c5a-a5d73a549a0a</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8957dda3-e4ef-45e6-a93d-c3762b9ee709</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8957f91d-ca20-4b03-b7d7-767a2d2e9a80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89587ead-f2d3-4004-8ac0-2d8f112f1a0b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8958e1ea-81c2-488a-8dc2-1e302d85ff93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8959340b-dc40-413f-8dde-0b983d16656d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89599d27-3370-4ce6-89d7-cf0f666638b3</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8959b46b-0d6d-4400-b695-a0ce3f73dd10</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8959e4c9-2a60-4ed1-9432-348edd40fc86</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895aa663-bba8-447a-9837-c1e681f5c6f4</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895aa92e-2a26-43e1-968c-853f9d651bae</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895b0655-2e17-48eb-92f2-45cd8ebb7188</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895b49c9-3d98-4003-9803-f7f426bb1265</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895c7a1f-753e-42d5-b3c3-0c31e9eab11b</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895c9cfa-85da-4fb3-9fb8-165d0430310f</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895db62f-29df-46bd-9d35-48d983cc8b84</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895e8670-41ae-47ef-b1fa-84545b3692c0</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895efaea-be7c-4ed9-8e5a-8577a0573a67</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/895f5068-d952-4c44-bee2-bc6f0d53e1fe</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896057a6-536a-49b2-934b-3660ee2154d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8960e80c-e9fe-4c09-84e6-168a48e7ce99</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8961696c-e033-4ffc-aca5-9c9e147241e2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89616f1e-f703-4e7d-a407-42ff7e20eafa</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8961b93e-744f-4c0f-a2b3-3813846d8a77</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89624b1a-69e0-4ed9-aa73-2f5adbbae54d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8962ef0b-d609-4f90-9153-aa31a95ab98e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896302fa-1430-49ec-afc7-f57d9d09a767</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89635d28-eace-49b4-be5d-71d538513d1c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89644f70-9ab9-46b0-930a-252e78c4b56b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89648561-3070-4341-8d22-84d75b3d0ff0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89654b4f-2350-4379-9e82-e99448ed4e64</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8965af96-c45c-4439-bcd1-a62f0be5cc30</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8965edbb-444f-4449-85b7-a7c940fd596e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89676f1e-5577-44d2-9669-cdd40b872c55</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8967c023-f2c6-4a39-8f82-af23665a34b3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89683df4-0870-4923-a474-ef40cb25c6ca</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89684d54-5d81-4016-a657-bfd2861cf207</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8968ae86-ed03-4ff8-b116-c7c4d5d809c6</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89696a60-04ba-414f-9087-8ca8730c9e4c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8969e8a3-ce30-4033-853f-2e03857793ae</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896b8831-4305-4336-b8be-f4e1910e9d40</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896cbc6c-f9c2-407f-8f7a-409e58cd95b9</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896f0593-8f23-45ad-ba48-700e6a402b81</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896f7521-7aa0-45b8-959a-96777863f4ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896fbe2e-9a54-4ab2-bcdd-0a0f02f1f288</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/896fe90e-5c33-46a1-9997-3e3ee766c5bc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8970cb4b-f047-4aad-99ae-a3b84ac13640</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89731038-be4d-4bcf-9145-21e5ad777652</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8973925f-427f-4cd5-bc9d-320c7510eb47</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8974d468-dd44-414b-a1f8-446ebeb64240</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89750a71-1808-4fc5-9444-0d49e4941603</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89762932-f3f1-4dec-a4b0-fbcbd171fc6a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89765663-085a-46a1-8cdf-657fa2ab2110</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897658ba-9ae0-4694-b130-55b7b59eaaf0</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8976648b-6132-42c0-862c-a53b9d7c9087</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8976d03f-b1d8-4612-b4ae-b252c9ca0c96</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8977b578-bb5e-47a4-a383-d1b52073f061</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897879cd-d465-4914-85e3-30cff12a2f4e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8978dcf3-42f1-4f31-b633-70cd8f468e89</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89793622-de69-4e4e-a560-c3b316a06def</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89795c24-07b1-49dc-99a7-7f1736de1cd4</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897abba4-0741-4fe4-9829-73538dc74ce6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897b2105-067f-4d21-96ac-11baa0945a69</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897bb6e9-14cc-4b1d-a430-8ce28bcd251d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897bd1c9-accf-4c8c-99ec-c0b632248dc0</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897c105b-d06e-4f37-97b7-de566346db72</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897dbef0-94fc-49cd-bbd8-5445b69d795d</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897e513a-10e0-46fe-a1b8-22c5ebf926e7</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897f0f54-cb31-44fb-a401-6ee943f1044c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897f1216-f94e-4cef-a95b-5afa17ed3438</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897f8f47-ad18-4b94-acbd-7613e2bc8351</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/897fc61f-d31c-41d5-9cb7-2fce0bd784c1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898067fd-5143-4825-ad17-f158d5cbf5bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89810347-6ce3-4078-b351-e129b9a06ed9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898124bd-949d-4c5f-9573-78e13f495f9a</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8981d84e-f5ea-4558-8338-f186b459d3d1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89829db0-d4c8-4c54-b0ac-16c59d1485b9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8982bb25-589a-4e64-ab3d-d121bab6a6ff</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8982c944-fc45-41f0-b260-d630f02957e2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8982dc9a-c3a7-48c9-9b98-aa9dc548cca3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8982e5d4-0cf1-4da2-8da8-68d166141e40</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8982f3c4-6222-464f-ac9d-515392ad3f57</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8983244d-3626-47a3-a64e-cab71183a318</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8983905d-50f2-4c4f-92e2-9d7e5d2e97f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89851fcc-0463-4d1b-a2ce-8a9ed1184ef2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89855006-3c73-4db5-ade5-aab1d00abeba</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89868b36-99df-4447-8306-73eebe2e20ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89879dec-1d71-47cb-9fdb-26aa6e736ece</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8987cf92-ad58-4b14-8066-481e15102e5a</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8987e788-8bf4-4aa6-9d5f-98c85574700e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8988261f-f1f4-4189-a7eb-60d0725a8a31</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89884124-0e03-4219-ab63-2ee4c3356b58</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898a1381-c4a9-4f76-bea4-7b312f68ae91</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898a3acf-bff6-4ec9-bf66-93204a2d03b4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898d262d-8661-43ea-b63b-79293400ae33</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898dcc7c-eab1-4868-aaba-a6c9b2aba778</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898e8cfb-71dc-423a-b510-309f3d499428</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898f08e3-7d17-46af-9e73-7b9e3f18c499</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898f3850-22fc-44bc-92f4-2c26c84d9893</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/898f9b9f-fb70-43f9-913d-8345e0a60e26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8990e298-6dd2-4c69-b034-3796c0956f0e</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8990e3fd-9211-47dc-994d-fed2154d6dce</loc>
    <lastmod>2023-07-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89918266-414a-4fa3-ae9e-03f12447dbbd</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8991b80d-4f1b-4a46-a9de-4b6c3c9e7bdc</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89928680-f8ad-4e78-8c24-2245d919f88b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8993bbb2-8cb0-4b53-9aad-db315435cc75</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89949a6b-5db6-4f5f-aa91-f4c2108c48cc</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8994cd61-0995-4c55-a9dc-e0fac1dca348</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89958394-a619-44f0-9d9b-68cd9ceb0f92</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89960da4-8993-4b93-a5f1-3d06ae659487</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89968721-e089-4276-9362-2fe16abb24c3</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8997cf37-3dcf-4015-87fd-5fbfd391f0e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89986a19-100b-4734-b1c4-af0350954c30</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89989092-4f78-459a-9af8-d91e4a74e1d4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8998b435-f2be-44bc-a5ef-c031a9b2fc7a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899931cb-189c-4730-b87b-96c74a4f62da</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899aa73e-296a-4a26-9e5f-d36248cff4eb</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899b1867-6afe-4d8d-baad-6678835313e7</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899ca020-3740-43c7-bc42-ab5bb42e94dc</loc>
    <lastmod>2019-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899d14cd-71e3-4ad6-8837-1c4395ed5a32</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899d33a5-0f3c-41e4-a041-b08872b8180e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899d3477-0f55-4572-8e72-db2df0976ac9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899dbbad-5461-45c4-9667-fb67b1dbd434</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899ef61f-7b21-4da9-9c11-9c1f49eae9c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899fca24-6d9f-482e-aa2d-b16c983bc599</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/899fd017-a482-4c3e-baf6-b628239bc15a</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a05f7e-1cb9-4158-9160-b183b91f611c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a0f10b-c876-4f50-84e6-0b735c6a0ba2</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a4e23f-8b38-4b24-b029-41e60038dcec</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a66df7-6515-462f-9d62-1245d94d577b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a7c773-3bc8-4fbb-9456-5bcf36e37c95</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a7dbd3-20c4-479e-a955-d39637f7897c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89a9594a-e7b3-448e-ad37-b0289819f387</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89aa8214-6a45-4642-b091-e8ed764ae5eb</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89aacd87-dfeb-41dd-ae03-4f9f19c86d90</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ab2800-5721-44d7-ba19-b8c8cb5d0486</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ab29e0-cc6a-4f90-8d04-4a9b82f4bc27</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ac5798-7fb7-4e5a-85b9-f4a21288be7f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ac89eb-e29d-4f48-974c-c85c160daa03</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ace5a4-9011-4d1c-8f64-c38e32b8946d</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ad1fc3-b4d2-43d6-9a8f-3126606d1dce</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ad70f6-a9f9-4089-8205-01eca7e4a9f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ad7c93-f63f-4ff0-8c0a-bcb58a58f8f5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89adb83a-5ba5-4633-9088-9c3b3eab35da</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89adee24-8410-4acd-bff0-89377a4cef2d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ae62ec-176a-4870-83bd-2f13aa729d25</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89aeb536-c3de-4fbe-8944-e42fde8dde73</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89aece4c-15bd-4120-9cef-5f47d0250d8f</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89af1a49-041b-40b7-9e63-fe7842706e96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89af1aad-305a-48ae-b175-ffba9e375084</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b0024f-9782-4acd-bc34-781c9983e5c2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b03c5e-e108-4d89-a745-c4fd80e901fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b063a0-2327-4a87-89ff-c630aaa8c432</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b13131-9092-439e-ae5c-684cf1ebc839</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b4c740-f488-4365-a380-d490952e68eb</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b4cc0c-46fd-470e-b552-b04c4a58275d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b579c5-b4a8-49ce-90b2-0fbee8ce560f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b5a655-35ae-4fab-9565-47a4e232cb40</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b5d813-ff35-477a-a618-7cb685b792d3</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b6b223-17c0-455e-afd5-d7b1ec3edaff</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b8bc16-f884-49cc-93c5-10b320911d8c</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b96134-5f5f-4f65-84da-74476238202d</loc>
    <lastmod>2024-12-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89b9a79d-a3ea-4953-83aa-7a3c78855ae0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ba59ac-b4bb-490b-9f3c-b89c34d6ab0a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bb5073-bc20-4dae-a229-29bc65ab98c6</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bbc532-366e-4f58-afe1-a1036689b51c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bbcb3b-de04-4861-9fa4-47d24bd95f70</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bc065e-ee7d-46c9-865b-9fb2420b196e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bce015-5ad6-4bcf-b502-9e9a98f75dc0</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bd1bbc-dfe9-4c38-b69d-47305be16180</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89bfc34f-b454-4ab2-97be-b098d418ed6a</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c0d3ad-7172-493f-95e8-2cdc3f49969d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c15e54-28ab-451f-abba-0cdb6bf61d54</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c1e0d6-9286-4c15-8feb-a7c5ab900acf</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c4ca8b-ad46-43e8-b52f-b6bac7e8f839</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c5b8c6-d261-4a9e-8df0-ed24968e65a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c5ba3b-8989-4ec3-ba4c-771edaca88a5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c60b54-60a5-4c94-891d-149a70f2b986</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c81e80-22b0-4e85-b74f-140cf6373c15</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c83095-7c1a-440c-bb68-3e50a642b3cd</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c9958d-e08c-49eb-a69e-1888ed805dfc</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89c9f4a4-2322-4ea3-ac1b-8ce9e9bf4141</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cb0c46-f754-4487-a78b-0e17ae66e5dc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cbe31e-dc3c-4068-8abb-16074638340d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cbf2e2-1900-4b19-97f6-a042132c34e5</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cc422d-ed72-4790-b761-91d202c93f74</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cd65b6-0e32-4a07-b220-079503fe414e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cdd143-4006-411e-8eec-146d312cb099</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cde45e-b99c-48b6-864f-dd3d2fb226d1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ce58ee-31a0-442e-999b-07391ee8a373</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cee18d-81bc-4d95-8489-03337fa77622</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cf9712-26aa-4773-9940-ff8af96cfc53</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cfcb39-622a-4a7e-9b39-21866f8b97c6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89cfd208-587d-4368-8f2b-5ebfad041072</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d03597-5d7a-4fd3-acc8-e48adb26e576</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d18f55-12cb-4d09-a749-9a6764fa9c22</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d1a7e5-956f-4a5c-bbc0-3f266f314110</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d2760b-6c53-4ceb-bd95-1b523ede3775</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d3275c-5644-4daf-bf61-a6cf3dba5d97</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d3921d-d8db-4e70-904b-e010d2aa91c7</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d3bcde-c9bb-4979-8fff-574a2104a3ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d3e4ed-25f4-4136-ad1e-13ec43352b91</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d43928-1f42-4f32-b370-efcab8b955cc</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d565a3-19a4-4481-af7e-69f393e0069f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d5b9cc-0cb9-4e1d-9ebd-d8130d453d9d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d64f2f-c291-418c-ba18-b836c86b770b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d84120-56a6-41b0-bb53-6eb58d0738fa</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d89625-b632-4449-9882-3abb28747230</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d96c50-1fb9-47d0-a8b9-35c07ce0f181</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d98708-0331-45ed-91b6-61676b507e55</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89d9ffba-8867-4067-92eb-b8630453c641</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89da33ec-4243-4409-ab68-244d6d44530a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89dc490b-a706-4f68-9463-7f4fd41b773a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89dcca21-d15e-4a97-9e59-ecde2f4ffdd5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89dcee5a-b702-4a5f-9f90-09f8372205ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89de0b9f-b9fb-4deb-92b5-a035e9381424</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89de8bd0-2acf-4cbe-ba1a-d2a508a07980</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89df16fc-1c54-4ee7-b9b1-f6a2ddcafe0b</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89dfd17c-c571-4bf7-88b6-b314f6891166</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e035fa-734d-4a43-ae5b-617acd696400</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e08a2c-e957-4a41-aa6c-def2779bb886</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e0fc99-70dd-4681-9a10-49e9c63feb9f</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e1b640-f806-43e6-9820-15b4376b0ee4</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e2e5f2-5153-4646-847b-22a93481cb24</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e39af2-10a6-48b5-9200-50c6e9e0eb16</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e3f241-6fa6-4049-96c9-b26b8bd2aaad</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e42a99-b593-459a-b994-7f781799c4a9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e4915a-2e76-4575-a882-7e3744f5cfe6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e4bc90-a357-458c-b078-dbe29d1df4f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e59ac6-bae6-471c-bbed-f794b9c93ff2</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89e7c302-f430-4abf-a928-a0c0621f1294</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89eb3fb0-a070-42bd-9aa7-2ea577f32a87</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ebc94d-f0a6-4ad6-91cb-a466219aa6c5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ed09ae-2d40-4bbf-b72a-1273ab805c30</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89edb184-cea7-474a-82cc-ef9f4d99ffa8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89eeacc8-0d15-41bb-8c2c-bd60dc1fe586</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ef545f-e2a8-41db-83ce-783900fbaf34</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f0247b-aeb3-4f2e-a096-733651108672</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f066ef-1626-44b8-ae7a-36101097c12b</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f1ce3c-7fde-45e9-a7d9-488f3ba40de4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f1f3f1-200f-4c25-b5a0-e213d74f97e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f24c37-a70f-41b6-a97c-32656d775891</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f2ecd0-ff1d-45b9-a486-f7c72eca6388</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f331d3-cb7b-413f-b032-61129c754a61</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f3d3aa-c16a-47c2-88cf-4da0e0752088</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f43ecc-00cc-413f-8a31-02c8c630ee1c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f4d192-8308-4faa-9c65-cce53a40b8b3</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f52e47-deb7-453f-83c1-3d9ddb7ef707</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f5f100-82bd-4a21-b9d0-c0006c83d693</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f61e82-56b6-4924-9546-aefc84ca397b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f797ea-1af1-4cba-9597-027c05c924c2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f7bcf3-7b8b-4881-898f-76de8fbe8b33</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f7cbb9-8627-43d9-90e0-6045ecc568fc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f7d162-8f85-4891-9203-5bfc4770af54</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f85e53-ce5d-4585-b797-e71ae4bb0e9c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f88402-6a79-4ccb-9aaa-5bd201b5dada</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f8a1ad-8481-42a1-a6d6-cbf7361a71e3</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f8c769-844c-49a1-8c72-1d4e3e0ff502</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89f9cf8b-b6af-4bb7-a352-826f43b9a175</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fb4dd2-3c47-4356-bb6c-2ecbb11cbb2d</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fb67ed-66d7-41fc-a38e-ab9bdbed60ce</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fce3f1-1a39-4f1b-823a-a819527b704d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fd183f-b2c7-4cea-b9f9-740569023ffa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fdffd0-0abc-482c-b30c-af48048888be</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fef574-ee62-49b7-ac36-49cef9c06495</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ff2f72-35c7-4a47-a169-4c1cc61129f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89ffe03b-1154-4c99-8069-17734d5f7b16</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/89fff55c-8e4d-4e87-9f02-dfac89980912</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a02f143-5ce6-49fe-bf11-194ba8802943</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a036ab7-db24-41dd-8f46-c8f96931ea59</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a04d7ec-731d-4adc-87b7-bcf4c8b23666</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a059691-6105-4640-b14f-755bf06ccb52</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a06f3d6-925d-4d91-86dd-7a0ef8275683</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0829fb-ab6a-419b-8173-c634972cdd22</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a08da67-20d0-4c64-924b-e39c335d28b4</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a094fb4-e05b-47f8-bb2c-4aa55d285f1a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0a8ae1-1a45-494c-b287-385acf446e40</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0b13db-a760-4a76-a9d2-ad9b91e8663a</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0b9eda-7b70-4766-bf2c-253974808cc6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0c053a-166e-4b5d-93be-b7007a9a2581</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0c5092-7a74-4ff9-b449-ed4741f4f865</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0c7181-d8e6-404b-b51c-2d91847069f5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0c9968-2659-4969-8f27-207d37872414</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0d14c6-3140-45fa-9449-2bfddaacca35</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0d469e-af9a-432e-b845-8bfb8cc37b25</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0e312c-e8da-42ae-8b83-4fb4a8f71dca</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a0f4161-0d5d-4bc7-851f-33f713399c2d</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a119639-5469-458b-85fe-d6654b4caa89</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a11a1b1-faad-4f9d-9284-73e4aa2fa735</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a11e44c-bc3d-4096-8570-19c751efcdc2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a121442-02bd-4ee2-b263-ba8ddc6b31ce</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a12944c-4b2a-43cf-93fa-cc6759fd97c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a12d06e-ff0d-48c4-ba0c-4d99ae699d8d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a12e49c-de81-4cbd-81d6-80c2558ded77</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a133c7a-5e5c-4e3f-a8ce-a546948a96b0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a145ec6-109a-4432-896a-e49e4c4445e7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a14aac2-8d47-4c9d-8a21-4896c42a1e7b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1537ef-8c8a-47c8-af2a-b97a567272d4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a15dce2-ed3a-41f6-82fa-71305904ce2a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a15ec99-e2e0-488b-a320-28e427579ac2</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1619b0-a93e-405f-b1a0-033d3f8d9c61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a16fe91-ad2e-4c3f-a984-e639e35d6968</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a18c0ca-cc0a-42ea-bdbe-3a444ddcac54</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1995b9-4f95-4b08-bc51-d8339200a2db</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a199da9-0a29-4ab9-bbba-a89edd4030ad</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1a5cce-7c14-4438-b7df-eb9492586655</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1aee49-b760-47a9-8c0f-486cf83f3b97</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1b7631-7549-4b20-9cd3-74de1f616d42</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1c3e95-7f91-409d-8b5e-e3ff206f0428</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1c7bef-4b2d-4e55-baab-98e8d45cf504</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1d271d-e9ea-4f2f-91b4-35579d908601</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1d2876-6ccb-4fa1-a2aa-4f851b123ec4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1d54a4-f74e-442a-b394-3bfa5cc19fce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1dd490-aed3-4371-98a6-36b4ee4c9daf</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a1efbfa-b6f7-4deb-827b-b9e31d5fd3f5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a20420e-8183-4c4d-957e-11fe9972fa4b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a20d42d-322a-431f-8d03-cd1789707b21</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a21be10-f7c5-400f-9394-0c0f80bb885e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a237310-c3ac-4748-aac2-81b40516e955</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a24a7b9-bc81-4156-8c9b-36873ae9c3e1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2691a8-fc6f-4fdf-9013-003e7d07b9f5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a26ab90-7de4-44e8-92f4-1ed25252c2a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a26d423-2ec6-46d4-aea9-dafa04aa26a4</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a274265-09bb-4c7f-87c3-2a1d33e5a2bb</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a27c21c-7758-4d82-81e9-f3d3f0c7efc0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2900c4-801b-48fd-8747-6aa91f1e098d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2931ba-786e-41c4-a7c4-beef72501a7e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a296388-f341-475c-b421-a62a2b7bf53d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2a14b6-44e1-4ae1-9685-b74e9fa7ca44</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2ba420-abbb-49dc-8bd8-a46ccc0c5aaf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2bcc5d-62ac-40a6-82ec-dd295b75fa51</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2c3ec3-eaf9-40e7-9878-9ac3dacfbfd5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2c6afe-3f32-401a-9ad5-b5d2ccd2292d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2c6d90-32e8-4e98-bcf0-9c778ecefaeb</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2c854a-5d36-4e8e-85c3-b15713f6016d</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2cab59-5689-47f6-b5cd-13dc7ccbfc9d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2cda93-e926-4e26-bcfd-4a6a17efed0f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2d3c33-b993-43bb-a92d-c8e630a80067</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2dd52a-a753-44e1-a4e3-0f889f38dc1b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2e03f4-be1b-4dfb-af61-e8c96b6dd2bc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2e330d-c9cd-43b0-8e42-eb60c975de22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a2ecbc7-5f1f-4450-9404-e5341a975948</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a305732-9a91-4e45-b94c-3e40f75e72a5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a32b309-1565-4f6d-8dea-9c30f1cc69b2</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a335a6c-a5d7-4ad3-844c-547bfabd3eb0</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a33ad58-21b1-4b2e-bea3-ea2c5af1b982</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a340881-5327-41fe-bf82-d9468d235d28</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3499d7-65f3-43aa-9142-28d92086f8a8</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a35e168-0a59-44b9-aee8-215b88972e53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a35fc83-dd09-44d4-90a5-d350eadc4dea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3638b0-288c-4456-ad1b-d3fd7568b346</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a363df7-c982-4fd0-a3cd-4a64b6efc117</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a376367-eb57-49eb-a989-7820aef2ea79</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a377d4f-8649-4eae-a1c6-0822d8bdcdc3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a37f111-4691-4389-ae4e-c658c2351f56</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a38514d-2fd6-48db-940b-ec0ecbfb5ea1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3876b4-abb6-400d-8362-2b117bffc537</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a38b5db-5de7-436a-8241-5537ccd04bf1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a38fd85-7bf3-47b5-8de0-c730d6b12168</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a39948a-8676-4665-835c-333902b264ce</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3ac757-27cc-4ceb-8547-0c32cf9cca8a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3b1e1b-7e00-4e41-bb78-c04d6d5da4fa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3c42c3-270d-48ed-aab7-9ae9ba862c04</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3c8cda-bc39-48a8-b50b-dc6ec88aafe0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3cba22-665d-4ee0-a3f6-9b48ef9061e6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3d6db7-f9ea-4863-88cf-a0ee0368f8ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3f0acd-54eb-4e8c-888c-9a536f3c9a3a</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a3fb27d-8b37-4a82-97af-4945879240f5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a40460a-a131-4c87-a8b1-d8846bf4e0ae</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a40caeb-a8cc-42b6-9741-0db7b39c074b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4156d6-12d6-4176-92fc-e4da40267782</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a426cc9-eb3a-4c21-923f-9e74b0682806</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a428c9e-7f17-4499-ba42-8debba119260</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a430f3e-ab67-414e-bae0-51deeb0b2340</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a43b82d-3834-4c4e-98c8-641366223b30</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a44084b-6e40-4289-a1bb-7c058691cbeb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a44181e-0334-4da7-81a3-e2114e88d92e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a44ad61-8108-4fd0-b72a-c462fb261ba8</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4636b4-3bfb-47c3-8c5c-5027771a36cd</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a466dd1-4e8e-4362-95df-e486d847026f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4672c2-bd79-4505-a9b7-6d71e705b426</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a46aebc-534b-4634-bb85-e578aeded00b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4705b0-6ac0-4cbe-b725-6d7eff32292e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a476b1b-2a67-455d-a3a6-06640b35decf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a47a2fa-5124-47f8-8ef8-23fb2488c231</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a47bd92-be67-4f9a-b94c-34e65061221c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a486cd1-e234-4b71-a53a-20e087f6253f</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a490a0c-c5c5-4e69-97c6-7d97420704d3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a491331-38ef-4468-b9a4-fa08fd5def65</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a494c74-dcc3-4059-90bd-86280fc90e9f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4a7eb3-1f81-43fc-a971-08d42ded58d8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4d7182-e47f-4e5a-8d6c-26395ff6d8ef</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4e5001-b275-4f35-b866-e8f8423fec4e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4eaf3a-8012-484d-a29f-539e0d409b33</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4ed116-198b-4483-bd63-962bc17d9d05</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4f8466-9e71-440a-a38c-ab0c9aeac1d4</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a4fe230-2ea8-499a-a061-75b75176dd6f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a51040f-e977-49ce-a3c0-6d8ab623d1ec</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a519d5e-c338-4bd6-aa01-0e4f126e3183</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a51f662-7a12-4239-adcb-b2aa38ba3e5c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a528183-f275-41d6-9227-751e160b4dfe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a53ac83-78fc-4ee0-8213-cbf5fd4cdb0b</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a54aafd-341e-409c-b045-7db7c03ff861</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a552e12-e2d4-4731-a8fd-ebcfb71e6119</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a55aa13-9dba-49f2-9ae5-43cabd097269</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a55eb85-66c5-4071-9a24-a8dd0e1f2fa4</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a55fd62-dd65-4726-90aa-f85b14b2cad7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a566a42-db87-4697-bf6a-c1e855840e1b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a569bc7-62e0-4f9c-b7b1-1708ca26e555</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a59ac1d-a503-4fa0-93a2-f3d99282aad3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5a400b-78e1-4371-a3a0-be0a1da9d9f5</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5a594f-653f-4c74-bfdf-2c956d5d8e74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5adafb-dc53-46f3-9e6c-d047dbf3a05d</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5dde82-b7d2-4d93-bb9b-f5b2bc22ee59</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5e0bf5-bed4-4990-a797-d88b0b76aa0d</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5e694c-9f17-4bed-b9ba-533bd5093f41</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5f6fa1-6c1e-463d-ac50-e9f6192b5ed8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5fb495-f736-4e21-b367-572d5d9ade96</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a5fbf98-8278-4477-b869-1fc56852eb14</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a621347-448e-4dad-87c4-e0f9f208f449</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a623cf1-73cc-4ed3-be9e-135556923840</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6277af-5e00-4ef8-83c5-a0ea8f23b363</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a62bbb5-7d2c-4c9d-b5dc-e8f787697996</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6345f4-8278-4ead-9923-6a1d64c04ef8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6418a5-a10f-4e7d-abc4-a301bb6ec502</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a64a1b9-bd40-46f9-ad82-495cef7d0b48</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6553c0-dd34-46a6-a279-04f9a17c67f6</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a65d807-bddd-4419-8704-7e80c489b568</loc>
    <lastmod>2025-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a65ece6-37d2-4a65-a378-cf6f505c55ab</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a65f96f-7aef-45c1-a96d-8e4238527aff</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6630e3-b8c8-41c2-8f42-cfe3d5c2697e</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a664599-6f53-417e-9e4b-038c6ef40048</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6694d5-1e7e-4a56-af2f-909b7f2ee130</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a66a1d1-8790-4a6c-b659-35dcc0ce23a2</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a66da92-7b0e-4794-9a63-95c120c48750</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a673512-c479-4628-9c68-108c6bfbcbf4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a67435c-3a44-411f-b693-3120443c1781</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6a1af0-230e-4fc3-886b-d2214a79b790</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6bb588-d9df-49be-ac3b-6aafe76904a7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6cb65f-ec77-4658-b132-28905bdf819d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6d06bd-2d72-4eb7-970a-9f9411a1dbc8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6eb383-4488-4a32-a5b0-edc23ffe38f2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6efa5d-7d29-41c8-9f28-376a2ae8de26</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6f3ef1-35dd-45cb-9184-e873c45df311</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a6fa174-ff9d-477b-8668-5299f420ac80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7182a4-328d-4f7b-a959-02b9e33af02e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7310c6-479b-4629-9ba2-ee3ca0b0e380</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7371d5-1b32-4854-ac0e-737a0def5a0a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a74fd65-3fcd-41e8-8720-756a417b137c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a752649-4332-4b1c-8e3a-082a18410fe7</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a757f48-1f0f-4ec7-96ba-a6cbe5daf3e3</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a75df4d-3af8-403c-92f5-a623a3b70ce9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a76164d-5b7b-4275-8485-128b7674ecd3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a77278b-8330-4cd6-a483-7dd7e7a0cf7d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a786009-72d7-4c32-bb31-15ac39929949</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7a77f9-739e-4993-8df7-528ee9ef1af6</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7af67f-af1a-428b-8772-b79a18f2eae5</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7b8372-32a9-49c2-beae-d0fb72b3a6b4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7ba997-0655-4b81-9bbd-578bf8d8f7a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7c68ef-46d6-4916-bd28-6a7bd62c6cad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7cb169-925f-42ef-9ee5-cbc6f4e7435a</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7d503e-118c-495e-94e5-790963a1e521</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7d70ea-8625-45ad-b20a-353acb9ec83d</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7db0dc-f5b9-44c1-a4d0-282478939bff</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7df31e-0e47-4db4-83f2-b12224da7289</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7e3799-5da4-4627-8f4b-86abb5ee3da1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7e9ab5-fd06-4db7-ba01-53b32bd56208</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7efa08-5576-428a-843d-2248205d6410</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7f0480-b3f0-47b7-ab62-15590f13878d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7f74e9-113e-4da2-8826-65cce117c586</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7f7ca0-0f42-4788-9136-9c972fb473ac</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7f7cb1-f981-45bb-8f13-79a1bed2257c</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7f9bf0-bf4d-4f70-a876-2b48999f41e0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a7fa023-d25d-4ac0-bc39-f640243576f6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a80086f-ecdc-4f44-aefb-c0464a8ac621</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a80174c-b49c-485f-bc85-f7a97f93e5c7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a80d58d-ff4d-49fd-a938-d212c5689aaa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a813621-c828-4a89-8729-7be417415aa2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a81b06d-783b-4207-ae3e-3cc578f10da9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8202cc-d572-4108-938d-ce36844a94ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a829a4e-d239-4b54-911f-b1914d1ed9b1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a82c353-af0e-4cfa-8603-93827e670661</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a830d13-6927-48d9-960f-46cf6064add1</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a831af6-7783-4596-9e30-9ef2ce914291</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a832de4-09bc-43b8-97df-3b78f3cc24f7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8358a0-37c8-42d6-bfa0-50fca909c3ea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a83b8ff-9969-4830-aa1e-f0c88227ebc9</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a84e2ee-f338-4564-989e-3ee7509c347e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a85986f-c8b1-482e-97fc-622b5da0f82c</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a85f54b-19bc-4159-a1de-03066fe70b78</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a864573-2443-46a4-bc1e-0dac7d247427</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a86e499-2865-40b9-8781-189ec2c60435</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a86ec0c-064c-4627-b0a2-1789627c65af</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a886798-2f5d-4a51-8b44-eb21819286cf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8b3e11-80ff-435b-8e97-61e6fba412bb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8b6841-e1f0-49e6-ab2a-25f024245c8e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8b6cdb-2072-460e-9161-442e45558cfd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8d297c-c4ef-432c-9c52-455919bd658e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8d43cb-091b-4077-9ae4-610c891bef67</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8dbec3-204a-4fcb-9c04-c07e5526e213</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8dfd00-89e6-4ed7-a535-7b43c4819040</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8e7193-5546-469e-aec7-dfbe0c55d175</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8ec0b9-4edd-4dba-8f68-1b7faf3be4ea</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a8f0dec-069c-41bc-ba7b-94d5c40ba2a6</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9020ae-1423-4e94-819e-7c0985001729</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9143fe-b9d2-4024-9194-23b9cf7a8094</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a919c2a-df80-4d51-ae3c-d4a5a6707aab</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a91fb53-f8ef-4797-b788-025447debe4d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a92943f-7c23-4d50-a287-8bd873a7c621</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a92c04f-e0f3-4064-a4e9-dc84c55d89f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9366ba-8e03-434a-87cc-07f263da6c30</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a94122a-bc02-43b6-a651-b4a78bbba780</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a941e4e-1f87-4735-8c51-ece311ab9e8a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a942dd6-5e49-4d0b-b8a9-7caa008d9af5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a953478-a553-4e7e-9b65-1a7802ef153a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a95419c-ecea-46ed-8be8-8fec7ef6de4c</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a95f482-94de-4fbe-903c-bea0fea8e04d</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a95f97e-5415-4549-8532-07ed66358c69</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9629c2-834f-4390-a0bc-278a66f0dbf4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a977f0b-78a0-4fe6-b679-5eec34468b40</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a97a9aa-c1f1-4f86-9b3f-cc893b4b69fe</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a97c17a-2564-4350-8787-64a0147f4963</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a99d7bd-d822-4d5d-a011-e19abaabcb09</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a99e800-fc54-4ace-bd07-8b9cdc5ad685</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9a92e4-7e15-48d5-a4be-6a5510c7aa0f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9bc6a7-1d93-4e06-a8d5-55bbebaeaa93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9c68da-516f-48ed-bee0-5167ff029e87</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9d40cb-b8fa-465b-a1dd-3b52f54af42e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9ed805-ecb3-4303-9c17-aec0f4da4d76</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8a9fb1db-6050-4bc8-b701-1f4cfaa74267</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa010be-b2e2-4b60-a98b-8cc0b3514767</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa0afc3-6ab9-4eb2-b1b2-749a0e37326f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa0d850-02ae-4e37-b181-1559e8df7d1f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa0f9b8-f89b-424d-ad52-9283393c8454</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa1ca69-1fa2-46e6-8679-c2adf01a2966</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa24f81-dc7b-4941-aca0-a1bd261ad27b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa29bbf-79d3-441e-a4db-cbbcb17e8fc9</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa2ac5f-b603-4e2c-8823-825506755d3e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa32030-5abd-48ea-9597-88a668107743</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa3b19d-40e6-4bf1-9881-a5553fe52b39</loc>
    <lastmod>2024-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa3bdc5-f133-43d4-aea0-8f9ba6147bfb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa4165d-b401-4aa3-9003-ff0dd5ae079a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa43de2-064c-4a67-bd8f-dee22c54cacb</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa44acd-01be-49f9-a15b-5be39ce4f536</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa51b2d-bf0a-41d3-bb10-c52ed4fc8136</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa58c79-1d13-4f5e-ba2a-fa0ac532a6ff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa5c7bb-a95c-4a4a-a521-113337533006</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa5e786-2c87-48c5-b3ab-cea21f70fede</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa659d9-2a80-48aa-82b6-625fe08f1a34</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa67b58-c853-402a-9d1f-2f6f4f80f6d0</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa6a6c3-f756-4cdd-bae0-209d36486dc6</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa6d92e-d7a1-4f14-8234-9621badaaa6f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa71647-b54d-48c5-ac59-7d3544631d9e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa71daa-f053-457c-95d1-1efe00064e3b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa73cc1-414f-4232-908b-d8d803a2c613</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa8bbb3-bc2a-4d11-b3f6-8b461602decb</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa8cd8d-3688-4fe9-add0-54b33fdb4fac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aa9f8a2-d28a-4588-9038-92f6c66594ec</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aaa621e-e677-49f4-8bdf-d9fef211a8ce</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aac732a-16f4-4968-b042-3b7e609ba681</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aadace8-e5b0-4cac-9477-43023fce9269</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aae101c-3943-4ca0-8a3e-c7bd6d68b62b</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aaebc0e-f1f7-47a3-b4db-dd488c3c0032</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab00a9d-268b-4085-b68a-1e1dd8a87d13</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab0b2b6-375a-4378-a335-ca7114ab77b2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab162e3-ea4f-44b3-a56f-3a66bb0121d2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab16835-cd8f-4dec-9c7a-80b73c8a3cd3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab1874b-8a09-4e68-9d4d-16393a1f79d9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab2c9c8-49eb-47b5-b087-de2b9682f825</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab3d904-078d-400d-a56f-c68839a14456</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab4765f-564b-4345-9967-58d14c979e07</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab573c7-f378-4766-83d3-88b1128cfa64</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab65c56-1d45-4260-9dc2-845231b55cc1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab77ee2-3a0c-4839-b8da-c1f8859cef90</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab8f3d2-22f5-4560-a1a7-278d6eab2689</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab9113f-e082-4cc0-9cdf-f8a99fa87735</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab916cf-7635-4dad-be13-e218b393321b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ab9feb0-defb-4f32-807c-f8c97cc8810e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8abac0ef-a6cc-41a9-8ed9-993c8b153d6d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8abb9523-be40-452e-9230-92171ced83a9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8abc6074-533c-41a9-902c-bbf64ebc9c4e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8abdf0d9-cefc-4a5b-b50e-c256719d630e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac009c8-db51-435b-90be-4084abb856b9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac01f8a-8e2b-4eb1-8b85-9e63e2affdf8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac07765-a304-4d72-8109-d2a441a75577</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac24533-4935-470e-a6ed-89ad76af97ba</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac27ff0-b7c3-4370-9ecc-32afd41bcd26</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac43625-4f9a-4cdf-95eb-43c2b6a5bc7f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac453d7-77b6-4e2c-983e-aaefea3415e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac466b4-fe66-4a25-8fcc-7d3b7bdad975</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac4f05e-0dc1-4161-9f45-4dd86b79db1b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac4f177-57b9-48ea-b7d8-29315d61b636</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac5a9f1-0a0b-4843-859c-1856ae9820c9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac6f5ab-f226-4d31-913f-fa8479d7c6eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac727c8-c623-4dd9-b23f-cce3ca17ca47</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac73cc2-87f7-4d67-abf4-7f6fa25b51e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac78e07-06b9-450c-a935-631cac05539f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac7a174-3116-48c9-be58-8fb38a91c12f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac81909-50bc-401c-b7be-c7cab2fc6d2c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ac88ce7-38e2-4c6f-bf19-3e087a12c0c9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aca1bc7-bf90-464b-b996-5642dc2a52a0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aca31ed-89a6-4b9c-9ea1-08f7143def67</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aca3e5e-e726-421f-9d88-b259f8ee71fa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acad2d7-ce64-4e10-97c0-6fd8cf6f7abb</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acb232b-46f8-4d3a-92ef-434c7a685835</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acba286-45ce-42f1-98e9-a3f05dfbeed1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acbf111-638f-407f-9e3d-28dd48d79b7a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acbff00-af2f-48d8-bf41-9ba23500f275</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acc93aa-78b5-4067-8eea-e4e001a8c1d5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acca96d-9abb-400a-8f17-42ba09745b0e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acdb09f-7066-4126-ad2f-74316e02e017</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8acf6710-3d40-43b2-9622-500e0059ea17</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad0d3ff-3208-4972-8946-942e60c5ca7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad12a04-e814-45e8-a0aa-e432f6527476</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad17252-60d7-4710-8c0c-170fe14499b6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad2b143-70e0-4a4f-bd2a-187fdb502a06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad3d84f-83d5-4c36-9e99-ede9ba6021ca</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad4c155-62ee-4e97-937f-66507d156a28</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad4f181-3b44-4028-bf26-d6776d4d37f3</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad4fcb6-298b-4df8-9337-d73ec656b91e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad6bbcf-081a-4069-8edb-d039a54e2d44</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad7820a-dbeb-4f23-9ba9-75ef996add5c</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad7b1be-645b-46e1-b3b3-51fc905325af</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad8a8a5-db7a-4518-828d-3b0d6c8b0ac7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad8f2f7-a058-468a-96d4-1f6e84c894b7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad92caa-832c-4cb4-abc3-d16c0d06a545</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad9a7b0-2985-4435-bed6-45bda22eeff4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ad9d5ce-d198-4daa-a8f0-0f0b9717aaf0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8adce0c4-7cc5-42bd-b0d6-e9cf10a2815a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8add674c-235b-478a-b7c3-04364ec36859</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8adea9e7-a585-4f32-bac4-83e85886793f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8adf6a55-25c9-496b-9645-249dbd667d7f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8adf7221-f68c-48df-b0ba-dfddc4be791e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae07995-d3db-4e12-9bb3-d636e8608ccd</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae0b129-6a4e-405b-852e-ea06965554d4</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae1440f-78b8-4110-a392-6245610f5ab8</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae287d4-89f7-4a12-abb6-d6f5f86a5a73</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae3cebb-8d11-4783-8856-79674d1753b7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae46e4c-fbab-4c59-9e09-e1fa471275ee</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae50c78-87da-4c9c-9272-916140e2fcff</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae5adba-bc03-4ddd-a4f6-5811fee24f2b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae607ed-f0f8-45a8-9f0a-2ffb38c98043</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae6382d-cd8b-42c6-9a63-4a7d8754c078</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae669a2-b664-4742-a0f4-245fd2db92aa</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae66e8d-d89c-483e-9dab-ed0af7ed49f5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae6a4a1-1ca2-4ce0-b02a-3a04297a28d9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae6c158-5a88-414a-a867-c0e6017c6bee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae6c2b4-a046-453f-a9b0-735558eccf1c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae82281-8d62-468c-9ebc-a9e81032602c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae87f9f-86f2-4a3c-842e-621697ad5660</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae8aa83-09ae-45c1-aa00-67a37c346e0a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae92898-29ca-436c-a069-99df483002fc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae95424-409e-4159-8871-3ec1fa1a7058</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ae9abfc-ee06-44a9-96b5-15b8c2fbf67e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aea321f-0b1a-4539-b358-0d4e5a1785d5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aea3b1f-02d8-4c29-ab23-7a1a773de3ae</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aeb7c19-d713-481b-858b-0e280712193e</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aedad2e-e4eb-44ba-b758-d5518cb09056</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aee2c66-011d-4458-a295-42c208fa0ade</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aee86be-9601-4ef5-98c6-f3c159d29875</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aeea811-674b-47ec-876b-8a61dd58cad9</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aeeacf7-03d6-4e54-ae59-61dc3af6faff</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aef7685-f1fb-40c4-aab7-ed903a222e5d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aefe486-c791-4287-b374-51794ed1f191</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8aeffe86-4795-4230-92b1-0794eeb56ced</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af02567-b400-48de-ad0f-152bf68732b0</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af17fc7-383a-460e-b233-67cb73f66c1b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af1ad6c-1020-4d77-8e8d-3e8e9bc2dee6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af38c64-06e6-47c5-9aab-e29e5826333b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af39946-bfbe-48b2-87a5-b8e9dec99c66</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af3b0f9-554a-45a3-af59-e6b58e8c5fab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af3cf37-1499-47f2-902a-4873c84af6fa</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af3ee2e-7e07-43f5-bfcb-424aab990f9b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af42505-a3a6-4914-a29c-c7faa4a5ec67</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af5b0c0-6e52-4374-bdf1-7990206b2048</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af5d1e7-a2cc-4a2e-be9b-a5de71077cb7</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af85ec3-b4bd-42b0-bf00-522d04812636</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af8b02f-92ef-4ae8-9562-b586e010a28d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af8b7d2-f950-4625-8182-0e6d8b79987e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af8f4af-f977-4ff6-b3af-49300acbbdb6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8af8fde2-79ad-4cea-831b-32e56a36f920</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8afc2684-6a65-4ac1-80dd-0c0f0bae500c</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8afdd361-a556-4dfa-a381-98aef49b63c1</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8afe50b3-9a6a-4717-b495-e50d957a7cec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8afee7e9-e555-4b0b-a144-fda00cdce5e1</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b002f75-7098-485e-a7a6-5dc9a4d94b40</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b00301b-fa49-4818-89c4-7559273e53de</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0163b5-e615-4bda-a7ba-c44818927d84</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0197e2-ee94-4c70-b359-6baa70767cdd</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b01c5a1-57d1-4d0f-8ede-75775c31c835</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0240ab-9f40-4ceb-857f-e6c9e06f47a9</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b02ef77-c711-4bfa-8045-a7e35bb0591a</loc>
    <lastmod>2023-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b02fac4-6677-4d2c-96fd-a296cbe021ef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b034608-2ad4-4edc-b04f-42680142f60f</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b03b458-2a6e-48ca-b20e-9805c5f3c2f8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b044337-2b1a-4923-870f-266165e36ba5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b046ce6-d165-4348-b018-0c2a1ebe969a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b04d710-aabd-477b-a320-733dc97090eb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b051304-96e0-46e6-9c1f-946c8a550639</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b057951-040e-443a-8d7c-3f14b06f9323</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b05a6a8-98ce-4cb6-91cb-bddd8877d73a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b06a972-6840-4b06-8abc-641c107bff15</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b06b8b6-cdfd-4eab-aa8f-44412f053671</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0750b4-ea26-4b8c-90a3-2bda31e94289</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0808c5-4f9a-4820-b642-bcc3e9da1b0a</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b080a5e-99e4-4100-94e3-8bbc7942c20f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b08953c-ace1-4efc-8efe-319a295511ac</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b08c8c1-c5b1-47d2-bfd7-59b641d4d086</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b093d18-585d-42bd-bfa7-a934768f0954</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b094de1-efbf-4458-a588-2e3abb527892</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b09c633-d0d0-47ea-9ac0-46b713113ed4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0adce1-2b99-49d2-8235-0efe2bb6c3af</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0af6bf-ec95-4853-8bab-c48ce15bafb2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0b781b-5c06-4f7e-8d97-a3105597fcb6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0c74ba-87b7-4947-8ed1-898a6d649fe9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0d57f1-acfc-43a8-a83b-c750f7db4097</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0d6a53-3976-426f-82d0-b5366f9f33db</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0e2aae-3c23-4ae2-ae0b-32f40a0938f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0ebe52-c7be-4ab1-8f3d-178d96f2fdab</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0f0385-ba88-4a16-9299-9fcc979bf6c1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b0f5fcb-042f-42d9-99d3-a7e8e679902c</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b102ebc-db8b-4c77-a92d-dad660d0858e</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b107e70-eaea-4177-ab89-e69903236da4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b10a035-f270-493a-9e37-7f59eca1af24</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b11737c-0f26-42ea-bd70-a65f4bcb93a0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1200a0-23f9-4dda-9a69-a15b169e377e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b13e83f-15ec-4c97-9b0a-bf8b64daee70</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b14eef9-e357-427e-8ae5-3747f6549bfe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1541f1-a93a-47e9-ba00-a4ded0be893c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b15ddd3-1fdf-40ee-b12c-24ae55e38a37</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b17086f-4024-42e2-aca9-bfde7127f7e7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b172481-74aa-40ad-b921-235a62d7dbba</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b172ca7-1e70-4c2c-9c67-6b56605b25b4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b17c45d-08da-4a90-ae18-5c1727cbbf98</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b17c4c2-557b-4dbf-80a7-1e027260e2ea</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b17ffbb-778c-4f46-ab80-813018119e38</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1af535-f889-4855-833c-3a6da5d606ef</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1b141f-8ef1-4646-82f2-c9175d3eadcd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1baef7-5eda-4120-8495-e1d74474b6f8</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1bbe5e-aca5-464c-8653-cb4717b06aa7</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1c0209-3a58-4745-b9e7-c784655ce3dd</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1cdd07-56bf-4806-8a3f-b99a10284cb5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1d70e3-cb28-4e27-8616-9b1e07e36bbd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b1f5f22-f043-4b33-a7d5-75db34b8962a</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b211c51-3b75-43a3-a177-9b146c2b4e65</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b21be1b-a240-4fa8-a17c-e767d7274824</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b21c49c-acbf-4d4d-a0cf-defd23744e6a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b21c8f0-14fd-45c8-8268-c44e1b6711de</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b21da06-c44c-45bd-ba24-dff188a835a4</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b224b3c-e029-4776-8bd3-dd80ad460a0a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b23870e-bd20-412d-96e3-ecb8f49b18e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b245824-98f1-4843-a66e-6cd37019ec05</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b24efc0-f6a4-4909-9a5b-c745b0765bc8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b267168-7d49-4a9c-bdd7-631660de07be</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b289bd4-8ac2-44e1-bc62-073874df1db1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b2ac509-4aec-4e99-8d5e-1bf7f80cb7ca</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b2ac89e-930e-449a-8b5e-2ebdf9bacaaf</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b2afd16-d54c-44e3-a438-318b7b2c5a4a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b2b42c3-458c-4bfd-9db7-6efecdef257b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b2b5e66-142b-4acf-911a-5e95f96093bc</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b2f31dd-e940-4327-95ce-2357a5b0e5e1</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3022f7-cb55-41b8-b0e4-33b77a373b4b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b308d70-1591-43dd-8cad-dab7c601a38e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b312a5e-247f-4b7e-a5bf-8882a90a4a52</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b320eca-d05d-436f-999f-57887718c798</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3218c8-6d6c-4258-833d-0c17889ba518</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b32d30d-68b0-46fa-ab1f-f4f5c8fc210f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b331b7c-d640-4638-951d-04f5c56bca35</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b35d004-e258-42d4-aece-d864adf46b34</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b35d863-2403-4ff0-a912-4bf5d8799fa7</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b35f490-c149-423d-8aed-7552a1c4b060</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b362765-7f11-43f9-a12d-b94a6ccf847d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3734be-c004-4cba-ba70-70ab9cee57f1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b375704-654b-4ce3-8937-f5fc83cd00fa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3888b3-3205-4ee5-ab4e-c1758ab35d06</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b397eb0-3cb8-467d-b1b2-d95e62225f9c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3a1873-ccf9-411f-a268-b9dd7cd007d3</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3abb4b-ac81-4539-8047-fc08695b8d75</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3acfe9-9746-474f-b9c4-52b83a44246f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3ba2c6-854a-45e5-94a0-d20c4efce383</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3c044c-a706-4a09-97fd-efc6789fff68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3c25e1-403a-44a7-8cdf-22202bbf084e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3c5560-1216-4cb1-a07e-86b0f5af1815</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3ce246-919f-40e8-8f29-78d91a3a0c94</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3d7b38-9257-44eb-b3e1-b5171a45802c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3e0218-5702-4f6a-a6bd-591b417ccc75</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3e3df5-5512-4e44-b22c-52d16bf98a23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3e3f9a-4e4f-493d-b7c7-114c0019cce1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3e4616-cc22-46fc-9ab0-9dba052fae52</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b3ed8fb-742a-47b4-9aec-417e44598d74</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b406d01-fb83-48a7-958d-ff85273b1a52</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b407c10-39ee-4dc9-a5b9-ed4583241d9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4083fe-da22-4135-a7ac-16dff0f52b7d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b41d12e-9566-4939-b998-314a00ad3d2c</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b423d9a-153b-4e75-823c-16d83e6fcdb3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4322fe-bacc-482a-b6ef-8610e4c59de3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4342c5-335e-46d9-94cf-73b21cb0341d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4451d0-e418-4237-adf6-325b441079b6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4552e6-1484-4e8c-9b65-0b7d8795ba07</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4642d8-5620-4f88-8d65-c239e0e317b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b46d517-32d6-43bd-b701-fd097c9d19c6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4712de-658b-470e-9c35-f6e55e7127fa</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b47368b-6649-4359-adaf-2e4135e7ea95</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b47db6b-c497-40fe-b0ac-ed8e4b41474b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b480ba3-1502-48f7-aad6-1f4c5185a0c6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b49c344-b0f8-4de5-936f-9b58da7f82e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b49cbee-a186-48ae-b8f6-725861dd05cc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b49deb2-eba9-442c-bc8f-9609099c1490</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b49e1d4-4858-49a0-90b3-49cd355bef0e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4a046c-9ff3-464a-a9fe-692794d05173</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4a4f9f-18f5-4e98-be53-8448b71e8f4e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4a5fa3-052f-406d-bf8b-e441ae5a6196</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4ab4ed-bdd6-4de3-8083-d198af982f9f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4af29c-f08e-42d9-80da-6bf8acb7a513</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4b5574-2671-4407-9983-7ecb09c84b95</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4c99a3-daa0-4582-a620-ebe273af0b71</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4d4ac0-2abe-44ca-80ba-9326efeff93a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4dc408-e05f-42aa-ad6b-0b3a0c1f7f87</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4f3d25-6d0a-4591-bcba-be4f0fef341f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4f5378-2e65-4738-8d14-0ef05f8064ca</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b4f8089-12d1-4aad-8ac7-4cf11d1d2ca7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b502037-32f7-4e52-a9db-3ce4d2689771</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b502d9d-361d-4d31-bc13-a9a49efe67f5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b52360d-ca1c-4ebe-b83b-f018e5612f6a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b525c21-da6f-4d4b-b5ad-ffff6639f2e9</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b52823b-91b1-42c5-9062-d80862bf0bfe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b52f16c-cfe3-45cc-a636-b5df34a0bdfc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b53f95d-7b0e-47bc-bf84-c759d926dd1d</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b53fbe5-62b7-4847-bf62-2de8a12aa257</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b54ba2d-984c-4dc0-84e5-f11d45d08f33</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b554fea-38b1-4cd6-8de4-3a9e538f6a21</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b55562b-8fe4-4fe5-8839-25793473d146</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b55808b-8804-446d-9d66-b291e83784f0</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b55b987-6681-4116-a309-8067491f8c86</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b55f333-9923-4cec-a043-ad863d4217a5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b571960-17b8-495a-b9b5-1319d9e7eae1</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b58327d-7e82-4eb7-a4a0-90d92ae8ec16</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b594a91-f0ea-4d73-8005-45f64c6cc749</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5a00d1-614b-4511-82b1-540963e056a3</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5a8b18-a71f-4639-b187-c37ad6104467</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5aca38-cd45-4159-abcc-1197c6f3db30</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5af90b-1db2-4846-a476-48c52cd79d53</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5b14ea-2f20-4fdd-9d33-513609261e98</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5bbc1b-0e26-4ba7-8fd5-478478f0a077</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5c0d4c-3998-48d7-a3b6-14253f6ad17f</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5c1623-36d4-4ef0-9aae-1b0189b2c255</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5c851f-bfad-49a4-a3d9-5da1bfce00e3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5d86b4-150f-49b8-b117-9a0a2583528a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5db976-8775-4012-aecc-898a787e8cc9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b5e0c47-c3fe-4d30-99e3-b394f81ccd7a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b603a9a-c94f-4f34-96a2-e09eaf868287</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6047b2-5a25-4f49-a0be-4b9cd7d9d613</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b637822-784c-4b09-b4c7-6421314180ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b640cdd-7e9c-4513-8cf4-bd1b7212ef07</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b645de4-01c3-4842-a22a-21d65b563131</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b64a230-58dc-40c5-b7fe-bd668379e667</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6527ba-9cd4-4640-9fd6-e25419b356ee</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b65c6d9-f0d4-448b-9d64-9c6f7374d010</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b66cc0f-a43d-458a-b8d3-8b12e25c8627</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b67895b-8829-4228-9489-edb69574a952</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b67a692-8c54-40ba-b277-55a1f95a7348</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b67ef4f-a426-4c6f-876c-b824de5ba53a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6810b7-269a-4313-8f3e-f4f63ec0535b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b684677-6165-4693-a731-b3da661de5a5</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b685976-7f83-457d-a8fc-0c5ac9d823cc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b687377-042d-4f68-bdfd-121267548695</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b689c9a-b332-4511-9710-36a932d43c4d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b68d952-d25d-488f-90a8-f0eb18a70811</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b698725-900a-4cc0-9fc3-b87a7dcfaba5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6abc40-2660-47bb-8d25-c85be62e0aec</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6b8e26-6c84-4a70-b584-b91b3222718d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6ba707-58ed-4aa3-b84d-ae598369e57c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6cd5e5-08da-4cfe-8d82-44ca82390735</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6d2b4c-187b-47a6-87ff-70a489f4b414</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6d64a6-efab-4fce-9b4e-5dac9141d938</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6dd8d8-71a2-4ea5-a442-eba1a8ac70a8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6e6a21-0d68-483e-903a-a7f683c03046</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6f37e9-a0e8-4ea7-a6de-570e583ace75</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6fb139-94ae-4727-bfde-3d7b514b7f96</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b6ff0b6-d381-4d6d-882e-92fd56c93abc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b710ff0-cece-44ee-a363-15ab1cbf8f5d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b71a519-3698-444c-b986-633065927e03</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b71d9b8-8681-48ed-814e-6df288046326</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7235f5-1448-49bc-b9b7-1a96eb3dcecc</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b724d27-c6f9-4d5a-8e8c-e88b25ed724f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7253f4-7b64-49a7-9c9b-7a88727c1710</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7361b0-9c1c-4540-922b-2f1a1739f104</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b73678b-dc9a-4101-9350-3950bb8abaa5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b73cb73-f7fa-4298-9c9b-c34e650a51ec</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b73e4df-1c39-4840-972f-5e28ea07053c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b745710-6201-4b55-8e0e-e569ef14c961</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b754a60-081a-4f83-91ea-5db824dae122</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b75dc19-c437-42fc-8ef4-fff7e212ae44</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b76305e-7b87-4a60-857d-9ba3bb5b6839</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b768bb7-b1f4-4645-9f87-3db70f78ab16</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b76a680-8a3e-466e-9082-02f1504c78d4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b77eac3-0957-4d5a-9ed8-4cdcb90058dc</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b784f1a-3cb3-4c45-9102-b23fb346029a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b789d6c-fbc9-49c7-9c2a-a2e63cba5a28</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b78f47f-6cfe-49f0-b4a1-944edb730a53</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b795f3c-7aa7-4484-8ea7-f302b80af35e</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7b0159-ddd0-444d-9463-a1a1282b41a0</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7b4ff7-1e7e-4a39-8ac6-cc4be68a2022</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7b67f4-e65c-4c2a-af40-9efe6de3d7ef</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7b68ca-eff6-4d28-95d9-bd5efa9ded4f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7c99bf-d5f1-49db-aa7e-8bc18d5fb40e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7ca177-393a-45c9-90c0-58de4c0c7463</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7f15b1-e439-425f-b745-59de2c134a09</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7f69e2-4bad-4d36-8c96-0e19022ad431</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7f739d-738f-4710-b295-cba41ec93856</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b7fe7e3-3995-4b6f-b69c-9309ed2c0e62</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8051ad-70bc-43de-b2a0-576a844c0f69</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b80fc33-74cf-4286-92b2-ecce9b2b543f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b813e90-8907-4035-a567-c04fc099f286</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8181e1-658b-4c97-8dea-9824600e5728</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b828d62-84e1-47bf-8693-45c02eae0dd5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b82c4bf-1c67-40b8-885c-8a65435856e6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8363e3-9192-4ef6-85e6-2257918a239a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8457f6-1f0a-4860-aafe-8790812990da</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b846eaf-c627-49f1-bde9-5df6f8700ee4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b859f5b-0382-4bc9-b2f2-09fa9e9a56e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b85c5dc-b69a-48d8-8240-cc7f1593a9ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b867b7b-2692-4196-af8f-64d032ecdb8b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b86b23f-75eb-4b90-b5bc-9f4383b96cb2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b87ae03-afcb-496a-9b42-b5dbddc82a44</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8897e9-606a-4e06-9d71-f757587695f4</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b88c08e-dce3-4865-a835-15e701b7e139</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8915de-e83a-4850-80e6-329d86091e14</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8a2279-c9e1-4dc9-8c50-806ca63e9c67</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8af9af-de51-4c51-a785-d3d80201b696</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8bc17c-41d0-4248-9be3-a95331acaec5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8c4523-33bd-4eab-b590-1baf501b8b4c</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8d0c49-d461-4871-9c97-b8307ad7512e</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8d385f-1e2a-49a5-9f9a-796baf523530</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8d6f9d-0496-44c7-9d1b-f677aeabb2ca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8e9ade-f185-428e-b2dd-5985d48ffa34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8fa9ac-9166-406f-8d0c-1a381300a118</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8fb503-49cc-4eaa-aca8-6359033384d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b8fd375-23a6-41c1-9dda-0ff40a05d6a3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b912571-368a-4d8c-b2b5-0b29139b72a3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b91d9e2-3264-4d63-9170-420a59f35a0c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b94abff-9952-4247-afaa-c47caf088a2f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b953c5b-a525-4039-b743-90363138e971</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b953d3e-2bfa-4f6d-86c2-ac5af6b53a99</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9591c6-9619-4c70-915e-cde2a30f7c2e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b96946c-1095-4a94-a162-891f2df41cf4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b96be52-8d92-4498-854f-5943f6eecfd5</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b96dae7-a725-4e90-966c-2cc04308a904</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b971ee2-b580-4ae3-88af-aa88c530259d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b97e6ee-39f8-4320-867e-71ef8c812201</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9859c3-0cab-44c8-9af1-40d3006fdd70</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b995d70-a0c8-4459-995c-b07b68a16376</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9a8621-cc71-4506-a06c-8604469eafd4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9ab4a5-284c-4133-8cd6-7d46bb36da7f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9c513b-8d43-49b1-9990-f72e34046fce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9c7936-4cb8-486d-9322-7b695cf8c285</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9d1c24-3ed7-4c06-9b4e-db3eb390c7ef</loc>
    <lastmod>2022-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9df6c8-20f9-4c68-ae8f-11958c5a3aae</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9e7452-609a-4fe1-a24a-2bc5c4c27e31</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8b9f3309-f87a-4a0d-a3c9-33bec6f1d40e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba03e0c-3ef7-42cd-aaab-78e580c3bc77</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba1bd81-b092-4f83-bb7e-089704c18586</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba28be5-c261-4de8-968d-147a85e2af7a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba43901-7d40-4141-98d2-1e07ab33452d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba444c6-e565-4804-9b8d-9c25ae4b37f1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba49893-7df5-44ba-abb7-8a7e0f1dd1e3</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba563bb-538f-4be1-bb0e-710bfdde3504</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba71b54-85e2-4e1c-a29c-0f3b57f928d3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba76093-9772-4535-8af3-95cea2cb7469</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba7ab16-bf42-4041-85f8-f978233af1be</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba7d6b4-5e38-4d51-ae21-bf2088a63e95</loc>
    <lastmod>2024-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba800c4-1992-4ebb-bf14-2c4f9f94e5db</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba8c136-cd48-4265-af26-584629e6d856</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba9718b-9721-45cc-b4d9-cd7d92ecbe93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ba9e197-4a2f-483d-9cb0-47231bab681a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8baa3345-4395-47dc-b1dc-43e6b6b9eb25</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8baa5e31-be80-49d4-b371-ce885bbdf335</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bab0ef5-d7d9-4c9d-a713-64ca4d767036</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bab1c3f-6b62-46d0-b0fe-a1baa8f2e75e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bac5290-648e-4f87-8fc2-cd41884bc322</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bace83a-6be0-4ba9-9544-27b290b26cc1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bae1e69-4c0f-486a-b4d7-abd76b9254f7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bae4b27-26a0-44b3-9c8b-13d9e07eb0c9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bae61af-b7f2-4564-8357-d40c2ec8d91d</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8baeac1a-23db-4122-939e-3ba16aa1dfd3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8baf2432-b5fc-4e85-a3c7-54e7e6d7a647</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8baf5bf8-451f-4792-bd9e-aff533301496</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb0ab6c-929e-4d90-bdd2-5ac97a69f7ab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb1f46e-ebbe-4b4a-b785-0103f95442ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb38216-a816-4d6f-86b3-eef1900d7146</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb533b2-4820-4fb8-a055-ad705dcbad50</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb619db-121c-44c4-ae72-43aad0a2481b</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb6334b-b454-4cac-8821-662d162a85e2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb7390a-f5a7-4288-bcdd-ecc97efba023</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb778a0-e718-4e96-a8f1-ad82c3c9b728</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb7f1a2-e705-4abd-93d7-015d38125a62</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb86967-88c6-46f5-b548-81bcf48317c3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb92fcb-1f2e-46ed-bdd7-924a1da8b3ce</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bb98d04-2928-49cd-841d-3cb22830462a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bba107a-aa8c-4337-9e24-eb14f8035276</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bba3649-dfa0-4cf7-a6b8-8d59a159434c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bba49a3-747f-43c6-ac93-4206dcac0368</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bba7d02-08be-4e9e-b173-6a62ac13f3ee</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbcb3e3-82c0-422d-bbb9-c848d9200b23</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbcd943-15a2-45c6-a098-6685049958d6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbd2733-0484-45ad-ae8c-097089792472</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbdccae-a7ed-4e62-8135-99ceb0d53736</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbe4068-7db1-416c-b7af-37a9fbe5b916</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbe815c-b21d-4bc8-9092-c94f9f8184b4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbf4e4c-1249-4add-87a4-2955b030f078</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bbffa12-9627-46d7-ab5a-86f54406ae67</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc006b8-fce4-4453-83a3-4db9e1e6edcb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc02c98-66f5-4ff4-9c86-7e9aecdf0ff2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc0a8df-1f9c-45bc-8873-0ad0c64a2804</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc0b37e-3fa7-4c24-9154-5f2c6186e2e1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc16207-715b-43b8-9ae6-55114fc1daac</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc296ca-be27-475e-9606-7dff807874e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc30859-7897-4b87-a3d9-f3896c2562b8</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc36224-2d5a-4681-acfc-c13ac5e75b46</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc366ce-521a-4307-aa71-ba3f14c2f999</loc>
    <lastmod>2020-07-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc36e72-f321-4e2c-aeeb-57cc75adb762</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc39d2b-c367-47da-9b5c-770eb3b71eab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc3bb28-7df3-435e-ae91-e6a1b5820e8e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc47366-1250-4cef-a690-ecce96def466</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc4a3f1-6022-45c1-ac75-46cc46a96d92</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc5b9dd-1316-4a5c-99e3-2bd322fc8713</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc6af3a-22f8-40e0-b3f5-7bd259cf5782</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc767b8-22ab-4b03-ab08-6e310cc1f8ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc79da7-3467-4b41-bcec-25ac4e397a7e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc7a6d9-629a-4b51-a1ec-b667875f0f76</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bc8b30d-76f5-41ca-9519-3bc54e48f178</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bca2cd5-5fa3-42c4-b249-c4bbf8c06f92</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bca8f3f-ad7c-432f-a28e-4ceda671a94a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bcacaf6-0a2f-46ce-b3dc-0c10715b2905</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bcb81a1-5b9e-455e-bb19-e32223bd97bf</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bcc3477-bd4f-48a5-8c74-bf4de5265ff8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bcc3f0c-2338-4683-a548-4f0e705f59b0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bcf2771-1976-48c9-a614-e8c458eafb15</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bcf2976-af29-4f9e-a220-cf333afd8654</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd00d9a-859b-40d8-9a92-179a33a27eb4</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd15347-94f7-4e3c-81e8-0ba9a0e751a7</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd17574-3b51-478c-ad9f-900474742e89</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd33bf3-65cd-4ad9-9c40-f600de737cbb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd3abdf-4480-4cab-89b1-f4db202e4d56</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd571dc-cb23-4ab8-9df8-d49b819e3390</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd6bd94-ee79-4198-b9be-330851b29db8</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd748fb-7286-4622-900f-8b70d390bfdd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd7dff8-6b3f-4a79-9afa-ae7247ea73e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd7edf1-2cf6-47dd-a02f-f803a9a729dc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd828d1-f58b-41b7-8628-05a1d0d0d2d6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd92d5b-e115-4689-9ade-973e5caef701</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd95b12-f042-4634-8f1a-555ad84b4ada</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd98b60-015b-4275-abfd-18c7ebc0069c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bd9a880-9e6f-45ed-9494-7f8423f39178</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdaa077-ad7c-44ca-b73d-29778e39830d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdab88f-4b79-4adb-b16b-f9c66b768a25</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdad494-0a60-41d2-8241-79f111b9b3b3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdc28ee-a0c7-42a0-9947-77ccaad22b31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdc3f5b-66fe-4ef5-a887-4316f1454cd7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdc4692-7046-4850-832f-3d028408b94f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdd298d-a17e-499a-a168-b3db6125ef92</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdda1fa-ad87-4b3f-afaa-ff8a3cd38ea8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdf314a-423a-4e1c-8dca-c810b50433b4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bdf4b5b-36b9-45cb-b2fd-6684e031f8e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be01376-f305-4875-891e-6e6fbc4c7d91</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be0492e-f79f-43f7-966c-e292cafb4f76</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be0ba08-e2cc-4c32-86ad-28e6dd522dbf</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be0d3b8-1fde-4865-99fd-2f03b9442a23</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be2d581-c937-4d85-975a-cfcb9dab2eea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be3097e-feec-47fc-b8e7-dca9f358a888</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be34997-09bb-4518-afe7-c1418b4b645a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be3d05a-cf83-4095-b922-2e58848e1958</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be4b85a-6af2-4c90-b054-6ec83a727d40</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be5a465-e042-4848-8c99-4cc8db24f847</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be5b1e1-4426-4bdc-bd93-f53840980cf8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be650a7-bcad-4e93-8ea1-8c3ffebeca00</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be65f29-2a35-40be-b0d3-1b25a6099397</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be68f61-9c74-4cc5-aac7-f402abac8fc7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be6c117-5eae-4d44-958a-654664e11dfb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be7cc5d-c22f-4e54-9719-ccab12e8585b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be8055f-aa63-4e46-ae25-9af62ef637cd</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be88549-1b2d-4b2e-bae7-131d6ace36f1</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be8e959-ca2e-4c77-aa6e-859ea71e1714</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be9b22c-98e4-45a1-94f1-e72cf3671274</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be9d345-2415-41e2-933e-0fdc75d8906a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8be9dc8b-2e39-4b8a-a62c-c321384099d0</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bea6817-4506-475a-ad23-219cf50ac7d0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bebe0b4-3889-4577-be8e-03bc921afbd8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bed0dde-ea5f-42bc-9cca-350d4f37444d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bed3efe-cfc8-43fc-b9ee-536f8499f302</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bee49e9-be25-4de9-9eba-9a9fe6c5f6c0</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bee5327-f17b-4742-a38c-53449513644d</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bee644d-93f2-4bb3-8d1a-b8d3f2f6d67d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8beea421-8298-4706-b298-d7f64bba4355</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf33b6c-cb38-42c0-86ab-c602b3020f66</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf37d8f-5248-4e1f-9dcd-9c31b61e6b12</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf3ed6a-7433-4b7d-8d59-8fe8fd747f64</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf459cc-ce2e-46b3-96b7-42114b5aede5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf4b397-ef25-4974-a859-6b160d08df6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf5bbfb-8028-4360-af38-cb8b26b8da34</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf5c0c6-e6b3-47d1-8688-97a91194376c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf668d3-57af-4b93-b9b3-9ffc0c96ced7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf6a76a-6176-4752-b904-473edad578fe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf6b8bd-7d1d-454e-9028-6321af0774e8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf7219f-3672-4ec8-a227-2c7cde54e4b4</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf7af5e-3b6e-4678-ad8f-3d072394de6d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf7d8fd-3cb2-4a73-9a4b-b9102db5149e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf81ee3-8a1c-4588-aa3f-115ffc93a8a9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf91681-cfc1-4e49-a48c-c099f4164eb2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bf96b88-8479-476c-a10d-199866cb7d1c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bfb97cb-6b8e-4e3b-8695-4be0b8cef209</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bfc1be6-ac1e-4089-afd6-70b9fde0c4d9</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bfc63ea-0a2e-496a-a607-9e42719d53e6</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bfcc9a1-c69c-4853-a46c-fce8bfe1ab70</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bffb7f1-dd9f-4e3b-a7af-6de4b66f3307</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bffd14d-efb3-4c4d-996e-e37ed06bf880</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8bffe6d4-156d-4bdf-86cb-81b7413c7083</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0065f3-0394-49e6-8a6f-71a994cf9e6a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c01f12c-b09a-4a86-b9f6-775b154a43fb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c02e14a-d0da-44f0-8d44-2fc811b4078f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c03b564-9569-41ff-bab2-85d9e578ed94</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c046b61-64c8-4cf1-a68a-5413af2c47cc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c04b8c5-96fc-4325-af79-1811b2d768fc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0595fb-ac22-4f85-b737-7a1254c7398a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c05cf33-0852-4521-b70f-b8957c9e7d6b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c06e64e-6948-45c0-bdd9-a50941c96b2f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c072707-f6cd-4b3a-aa50-df3f7a6c275c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c08996e-1164-4595-9cc8-28a74bb8d71e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c092ace-76c8-4f4a-a0ce-8a5f07b177d4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c09f26f-7ee1-4994-b16f-929e85d76c70</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0a4512-acd9-44ff-8aae-1ff89c5d2835</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0a63f6-a08f-4ebe-81a5-57853c2d757c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0a9040-00b6-4c94-b4e5-ae5230074441</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0b0eb5-b617-4fb4-9733-098c4d5820a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0b269f-f76e-4ea3-9106-aea3488dee49</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0cfd0f-7815-44e1-a6f2-e7276c386ff2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0e2c71-594e-4062-bfb0-947c94fde7bc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c0f215b-5055-4ecc-af00-72ccf7f167a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c107107-79f7-4f8e-a363-71128b868f0e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c112506-3fe9-4d15-a60c-de18b2ff41c5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1143f9-a45d-4c65-8d7b-6c06c5f70c66</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c11525b-10f5-478a-9129-e03ae618304c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c14873c-d83e-477a-af25-0a2bdd82b746</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1538f2-a0e1-48c1-903b-14774c2d77da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c15ff8d-9292-4f42-904d-1b43b85c8d08</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c165f6d-275d-4839-ba29-73005a0d0a4e</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1691a5-c220-41f8-bb4b-125956a4b734</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c171480-b121-4adf-8ef7-4f0868d4efc1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c17a52c-0648-4b3d-957a-2f99dcdb73ad</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c17d425-6c54-40b4-86e6-37e4ae752cdb</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c18c73a-2a76-4ffc-b122-fc87e32ea98d</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c19316b-6241-444d-8977-f60ce51e7d0a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c19a7fd-78f1-4b53-8198-17ea0c000ad4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c19bb9b-b020-4bf0-a8e2-c5e5771bb1e1</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c19e039-55ce-473a-8173-6c450be688bb</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1b377d-c7ac-4e5d-9f03-a684025098d7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1b6be5-9577-4d15-ae0f-af871cf94543</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1b845e-aed1-4cc9-a99e-77067c56976f</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1b94c3-4cbb-49ae-84ae-d4f6a1e6d834</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1bf4fe-d6b7-436f-9d36-330135cc5a33</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1c0a95-d5c5-4726-a366-9354d259c8b2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1c7730-94c6-46f0-a581-2f67cb802423</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1cccea-9238-45d3-b2d7-fbd6f3dd8ddb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1d0911-2c6c-4f1a-b060-267206a16ee7</loc>
    <lastmod>2021-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1d178b-f185-4364-9afc-3cfd0ec19342</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1d3fdc-c981-49ba-9def-1c75f55f8e4c</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1e77de-3a93-4c04-8812-4fac4e6c8094</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1e8d74-71d7-49c5-aa60-ddc500fe3eb1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1f8929-d906-4b27-b4eb-ace54eb40961</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c1fae1b-3a6e-4613-b785-6bd2c96ed81c</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c205764-6aba-4578-a176-ba0774d1eb65</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c206ba2-6455-47cc-a527-a2116f0a3e33</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c23af60-6ce0-47ca-976e-37fbe11741aa</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c254d78-6188-44fa-be9e-a544da7dac43</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2570e3-ef8c-402a-aa78-a98eb0b4d6a1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c26e00f-6769-4c92-b528-f2dab3963568</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2762b1-22c1-4fd7-9133-58868743d8de</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c28cc66-847f-434c-96e6-099bce912b9f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2a2d74-b0d9-4c75-93a9-4fd1a7f2c8a5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2b2510-ce3f-40f6-91a6-9d319dbf7eec</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2b3029-b665-4eb8-a55a-44d08f3e6e4f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2c8029-a301-4d22-9435-d60a8c82a2c7</loc>
    <lastmod>2021-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2c987f-a8b8-46cd-9ac6-eba488e57ba8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2cb754-9189-485c-bce2-61c8588565e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2d07e5-7dcb-450d-b282-798db1fc8e06</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2e2d1d-5a73-4600-a53b-0d903721680f</loc>
    <lastmod>2025-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c2ef124-c6ad-4cb1-a56b-5a1ec6d62f64</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c300d97-e21d-4868-981a-0b7055be5c4b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c31418a-6e5e-4c06-a592-45cc8afde0aa</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c323842-6aa5-4025-9b00-edad645a8658</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c32c456-4eed-45b6-87e7-479457ae7475</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c33d78d-02c8-470d-9979-89aa4e776703</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c346329-fd95-4b6e-a335-2120f76de33a</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3487c6-3b86-4101-8b6f-e540f834f9e9</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c358cfa-c0fe-4d37-8c81-9f42d6d70c86</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c37a985-ebd5-4033-b9e1-9760bfeadb48</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3b1f68-e669-4b64-b8cd-5e3f4f5efd4c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3b3dbb-a8d9-46d1-8aba-a0912eeeacd3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3b41c7-89f2-4c68-8b2a-d21808da618b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3b70e6-8f92-4023-b8b9-c1b60dcafb8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3b8075-b953-4dde-a962-4a6be09fb827</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3cd5d5-53ca-4249-a961-96834544a53f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3d6d2e-fbd0-4cde-a4dd-49e4d2d7e917</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3d9777-eee4-43bf-913f-c8e341231a19</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3e00c0-df1b-4005-86ce-dc9dd500c2c2</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3e07b2-faef-4e50-ab43-de272c56ac4f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3e4366-3735-4735-a7ba-d9a7828a2925</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c3fe090-7010-4d0a-a204-63dd2b3fd551</loc>
    <lastmod>2024-08-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c408715-f646-499e-bb7d-6b4d6e8c7a6b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c424794-9fcf-4bd2-8e2c-79eaa2b90846</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c42a5d0-f2dc-4227-aacd-14e79826efe8</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c437446-2ab6-41e9-b1b5-65bb17436234</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c447cc1-a0e0-4387-938c-2f11399d076d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c44aec1-dcae-4900-92a5-dcc57ed2630b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c453e8c-ff5d-441a-84f4-827b7b41fcda</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c46aa9b-86f5-47da-9bfa-7544c343df41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c46eed4-49d2-4438-a1db-1c711dc53051</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c471b57-b867-4bb9-85de-a07cfc2d3481</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c47b957-c922-482f-a05b-23e796d9cdd5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c47c59e-c67d-4177-a553-c2d248a8dc3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c47cdf2-5bb0-4ae2-be8b-10f0d3b39ed3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c486a2e-02f7-493c-834f-2465fc4d9c75</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c487af1-4eea-444e-809a-ae95d8d6a81a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4a4648-0dad-402d-bb04-9bbbc53868e4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4abf54-4fbd-40df-8278-e572b9637828</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4c1fea-5539-48f5-9b00-c38cdd07d152</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4c8e8e-2e1a-4055-80ef-eb8dbafd1e8e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4cfdbd-23a9-442e-a5ef-dd1ebfd8ef31</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4d3669-a675-4615-8e2a-6b12d8934909</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4e82a1-bdd2-486c-996d-970e95ee99f2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4ea27f-e606-4da0-bf08-da388c8ce8b2</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4f52ba-6234-406f-80c4-97f2bca751f9</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c4fba9b-3642-40e2-b798-af9a55b281c0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c514b91-a663-4b8d-8e78-09fcef46a840</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c51b88a-cfa5-4250-b507-3af61de2fd6f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c52245d-485c-4ae4-8218-ba8d2813cf4f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5272e3-340f-4266-8fad-94193fb027c6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c534d75-85cd-41e1-9df0-d1111882df9f</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c54bb3e-53c8-4c5a-8d21-1e487cfe827d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c552b50-29e4-4f79-a31c-5310c695d37d</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c55e893-c503-4a8b-b174-3bb72a4a3e99</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c55efbc-edf4-4531-80ef-a6cc86612199</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c564994-47bd-4397-80d7-e6a8fe3a06e7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c56dec0-37d6-4d6c-8957-23c0e8a5cdea</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c58ab91-1d91-4fd9-bcb8-72ba1e55a276</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c58c25b-9286-4c58-8474-0241dd9f22f7</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c58e4b6-6822-4319-9531-72c038a2f6df</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c595f35-2f7a-4609-a03f-bb6aced7bed7</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5c693e-70b9-44fd-9e26-9962a8a856dd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5d5d1d-d36a-494c-aa72-3d69b1c24760</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5de4c6-1088-49c2-9329-72a2a0f16a66</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5e1b0d-3b42-4d0f-a71b-9ecf57eae68d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5e3587-e535-4e28-8397-503b22daa378</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5e3a60-ef50-46c8-b562-61d1e5d5641d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5f672a-2a23-48bd-98e2-489ddedb1e24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5f9230-f386-4ebc-b21b-d0a483c09b98</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c5fb8ab-3e1d-46b1-af66-8bc060c9acb8</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c603cf4-89e4-4e29-a8ff-831f3dc6984e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c60f7c4-a4be-435b-bfa9-2e82166a6d8e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c618fd5-77e1-4d78-92f6-293f07be9bc0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c626430-4171-4904-ba1b-7e416f969dba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c62be41-d2c3-4277-9ca7-d0de5c767826</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c644acd-b07c-4ec8-bff2-8d58669ca90f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6488d7-80f2-4628-b391-e15f36b892ef</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c64cbaf-6df0-465b-aefc-b048f55cd7fb</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c654f00-00a7-4e4b-b780-5d609790352e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c669d30-2960-485b-adab-91929c9b1264</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c695999-2d5d-4e9d-b0b4-c62cdc209d72</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c69b21c-a628-495a-a5da-2edbf387ae82</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c69bff0-0ee2-4cc6-8098-f72f7ca3371a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6a8421-6d6b-4431-8ff9-bcb086b523a0</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6a8cbe-83ce-44eb-b8a1-8042c80a4912</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6b67b9-0da7-464d-b8df-c43449acb53a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6b94a5-6663-4345-8634-c1338a07746a</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6c2b98-20f2-4516-bc39-e99f085cd2f1</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6c7c03-0ae6-408f-84ef-d5882bc42855</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6c9df6-559a-4ab6-9c46-5f8d238ebb28</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6d433e-1042-4a8d-adbb-852871b46dce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6d7e7f-d984-480a-9061-d92da7abba1b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6ed8be-dac0-48dc-8515-f9143a0c3141</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6f7e66-7bf6-4c15-9109-953d521116d4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c6faeba-a045-437f-8103-602ebd85f110</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c70e47b-a4c3-4a0f-829e-74e0334b4159</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c70ec05-bd43-4ecd-8065-25a4038ef820</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c71d5e2-34e8-473b-8e6a-1bf07b471676</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c726d30-2323-418d-b892-c0534e90d36f</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7313ff-1a6c-4e11-ac75-d37d682dd004</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c735081-b9f1-4e9c-8da3-01af39921922</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c740f6a-b82c-4bdd-9641-9a3dae9ab70b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7570b8-d70d-4ca6-b94d-3c53dea9317c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c759f9c-14d1-49e8-81b7-a3fccda50fe6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c764168-0786-4c16-9942-758e0ddbf184</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c76f836-daef-4499-a2ef-aa39b5b60a64</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7752de-6fdb-493d-92a1-c272cd15f201</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c77ca1c-ca3b-417b-99d0-ce5623faabff</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7893b3-7961-4de1-b24b-d4f1756d1701</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c78d02c-44ae-442c-864d-e6465615aedc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c78f4d8-0c71-4a65-ad5c-61ba43412bd6</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7a1975-dea7-4c8c-b650-edb909623d81</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7a3960-4a12-4366-b7c5-ce607e47b91c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7b5d12-3d26-49d1-9501-078d801db1fe</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7b8720-c565-4447-8d17-23358be45ef4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7ce383-164e-485a-9daa-f21a9d117d4c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7d1309-f36a-413e-8c16-4d378f288ad4</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7dc6f4-f3bf-467c-9c70-789e58acbaed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c7e3609-771b-4a80-bc3b-158476816647</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c800c87-5a63-4095-974c-650f093f0e03</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c817c4c-64f4-4002-8214-315ed50e4657</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c82fa93-e013-4003-8b12-d9082b864912</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c834fde-f718-4619-82ee-fc14f30cbd4e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c83db24-cf83-4387-a36a-fdace04f8672</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8418b0-06a2-42b8-96fc-18e8e7682931</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c84c051-5ee6-4203-b1c8-57ae5673c457</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c84d61a-1e54-49a6-a9b5-5f247dcbead6</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c869b2f-9853-415b-b3ba-0e4fc4ae0f91</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c87aea1-502f-4221-8682-841448f09ace</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c895661-3ddb-4a6a-a45f-6e8ea7e685f4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8985a2-7cc7-4815-b85f-36c872caf80c</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c89d1ce-9835-49c6-b085-e49d38078157</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8a1038-1776-4471-abef-48f85bdd970c</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8b1e8c-6f06-40e8-a458-89526deb1449</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8b7f42-f9f0-4e0b-b1e5-1649e1724908</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8b9aa0-d561-4139-9faa-64e2360fe51b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8ba03f-9049-494d-b8d1-7dff4156cbe2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8d5090-f57a-478c-bb75-ae4c42e9ac8f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8d9c6d-7ee8-44ee-bc43-43f84afb2af9</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8e3d49-a07a-4c33-9a87-966c5ea8fd5d</loc>
    <lastmod>2022-10-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8eecc4-32b1-4040-ada7-b9c239e6c452</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8efa71-07e8-4cb1-a2b9-c844eb00cdbb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8f7b9f-cf62-4999-b33a-81aa867732ce</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8fc830-4ecb-4f99-be89-8983faf7154b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c8fdb09-3737-47bf-82a1-3298617bb24c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c909e92-6d3c-436d-9569-97b4453227cb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c90f56c-a413-449e-8de5-4b237d2b6397</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c928cd0-3e06-40de-9978-7b02a1d45c9d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9484c5-609f-4e9d-9885-e3f05ac1caf9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c94ef9b-c11a-449a-8cc4-d7eb6414e7e7</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c96426d-dd98-40b4-9213-889c5329c6b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c972ae4-dd66-4f24-9304-0c847835ea2b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c97b2c6-3373-4cf0-803d-9cfd44317b27</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c98be82-69ee-4199-804e-17e7a4154c7d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c99aa07-790b-45cb-8a5c-1d1040e3cf2a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9a4e01-a598-41f8-897d-aeb83810bc24</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9b2ee7-ac8d-4711-911c-ead7e8c585d3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9bf93a-53ad-4dda-a9ce-7658e4c51d6d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9c177b-3145-4bb5-bafb-7bc8cb514de9</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9c33c4-c25a-4779-9339-6a9513b1dabe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9c5ac9-ee34-4d7a-ad4e-246caac5acd4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9d3c9b-10a9-4851-ad64-b610fff4e47b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9d9c94-4642-4cd9-a61f-b32429e12330</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9ee0d2-1b4f-4dda-9907-8597f240453e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8c9fe624-62ad-4b7a-b21d-d9e0355a024f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca11511-3905-44fc-a035-67dc9049ad84</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca11963-6355-4607-9b63-a635c827b058</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca12048-4b91-4839-bb4f-dfc749e79bc4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca14f73-93c1-4d22-870c-04ede488ae33</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca1b265-111f-43e7-be73-82e83ee94240</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca2427b-8bc8-42e4-b731-6793437112c2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca3f126-370f-483d-bc61-1c446b3c313d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca43c25-4f9d-43cd-a760-9be51251e1fc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca55ba7-f080-4ed2-af66-0a577135f312</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca5fae4-1679-442e-8846-b61f54cd58d8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca76a81-fe54-4d1c-be88-a885d090be6e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca910a0-a249-4c4b-90ea-a96552f52089</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca94248-b98c-4dd0-a6a1-9a5f3659c3a3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca9761a-9889-44fe-a61a-279df87bebb0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ca97abc-eb87-4491-a789-44dca8f82362</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8caae72f-de66-4a79-85b4-7081df7cb3f9</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cab5373-d55c-464d-8549-70eaca19a96f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8caba51c-0696-4ee5-968f-b11996c7dc2a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cacc922-6966-4091-a224-fa14daaa119c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cad645e-3baf-49db-b970-be57cf20cf38</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cae0785-c43b-4a9a-a6aa-195bce38ac1c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cae1c48-4ebb-4381-981f-79571cbc146a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cae340b-9d8b-48a3-9171-1242786452ab</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8caec4e2-3489-44e8-a851-b80dc9221820</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8caf1b24-1aa9-403c-8bbe-9a0aa5ee6eda</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cafb937-e82d-4a68-86d8-81cbeceb278f</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8caff37e-2a88-4109-8fdd-5a13a4640e19</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb00b8a-d7ba-440f-8ea8-1e9720bf4bbc</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb1a573-a1bc-45d8-80fc-72de4c18a086</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb1c908-d681-4d1f-8ef1-36cbb64de099</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb2b053-3077-403f-b67d-80674e7aa112</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb2b1d3-7313-4a15-ab95-2e46c47eae69</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb33bcb-3a69-4126-950f-1a04ca12e774</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb34dd5-a965-457d-bd6e-3fb44e8e99f4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb408de-b046-4605-9a56-10504d2ad3a9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb5319c-7ee6-472c-9866-ab56ae3feed1</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb604f0-9593-4fa6-b87c-7f868ab6bf4d</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb6638b-f234-415c-808a-887968526baa</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb6c856-69dc-413f-a86b-ca8f959a28da</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb7cad3-aab3-4df2-95df-b736ff46e958</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb7dcae-5e12-4a40-9002-dd02ca23cb29</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb869a0-2d07-4302-bcd5-ea92a7fb6c1c</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb8881e-2aeb-4374-9130-bfe42ead801c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb9d96b-e296-486b-b886-bb5348239d99</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cb9ecd4-3dff-4d04-830e-d71b734ca14b</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cba3a21-c55f-48cb-8602-3e98cfe5feff</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cba46dc-3963-4974-a9ab-90dec6eff9b7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cbb023d-ecfb-435d-8ec7-8a1bc101f24b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cbc7b60-6f3e-4d36-ae99-c8a76c8f65bd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cbcef2f-0078-457e-af35-379a9f7125c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cbf0755-ded3-49f6-b2ec-2295e543e8d6</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cbf544d-d334-4db8-8f23-833b29c6f726</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc0ac2f-15ca-47eb-8186-83b47907f022</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc1906e-57e7-49ff-bfa9-55e69e241a1a</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc19fb5-8344-4936-a898-fe8b1cac9984</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc2d4e2-27b8-417b-883e-3b69438982d1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc3351b-f53b-4361-b805-7ea66e4b6563</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc35776-d261-4092-9ccb-19f5ad1b9896</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc3d9a0-d486-40ac-ae41-7e6e34b843de</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc44aa8-2b47-4444-9a02-45e5c56342a9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cc967cf-303f-43c6-8734-887b43399633</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cca00cb-47c3-4b78-8d29-25118ce5c648</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ccc751d-4e58-4d4a-9438-ea08e6a5d7b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ccc7cfe-9c6e-402d-8a22-57e17862e9ef</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ccd38e8-30bb-46f0-b314-f12c2db8c01e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cce0d3e-ab6b-4fbb-8bee-30903e206432</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd14673-ebe0-45d8-a282-cf292813c37e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd3aba5-5d28-43c1-a177-4af0f90e2dfa</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd3da7f-53f9-46ca-be6b-9a891253d661</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd4a20a-af13-414f-96bb-e05f4402dbe4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd53c12-26f6-47af-920f-c2ee98b18d44</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd56fbb-28dd-476f-984d-6e581c1bb80f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd7f5a9-31c3-4cb4-8301-b35bed06a611</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd8a85b-8403-4b8c-9be3-431b6ce5762c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cd9c3af-e607-4996-9dd5-6cd8556bc113</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cda012c-3965-4f61-b637-a44fc51012fa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cdb3d1e-cf0b-410e-9c68-23ec3bfcd7f7</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cdc11ed-91a3-4c34-a0e4-89b051c37eba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce11ef4-8a1c-4f1b-a9f3-2cf7ede0ef0c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce13d9d-b2c7-469e-8711-e04e6d017b58</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce15e87-0233-4263-a10a-6c0662210fa0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce170f4-8272-43b8-979e-717e992bf1f8</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce1730a-5ab1-4601-afa4-ffcf5d34b534</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce1fa70-1124-4f80-85bb-5683e69db630</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce26079-1dbe-4c3d-aeef-3d086527f90a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce3815c-0d18-4af7-b253-d89549f287be</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce3ce2c-bc9d-483e-9386-0870a9a34f60</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce3f404-83c1-45e9-b43e-61dd98c6f9e2</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce54b01-29b2-4974-84cd-71c38fe94ca2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce56876-7edd-4584-ad7b-4dc280193594</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce6095b-35b1-4416-b8ec-0624c39a8868</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce6ada7-17d5-4532-9015-1f461a12cb1e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce6fcb0-5e18-47eb-9904-2de127f2e6da</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce75736-4d44-4918-8ff9-7fe49597ea16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce7a85c-01b0-4c54-a0d2-2a3dee747257</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce7ceff-0d0b-4f80-ad61-eb43b43a3121</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce87e4f-5db7-472a-902e-45a0a19ab63d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ce8e0d4-ee41-482c-ba35-ad8c96675c05</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cea2fc8-a1b5-4e1d-8f9d-dcb45ba7d12b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ceabc6d-d6df-43c3-8a1f-e73903b71857</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cebc5f5-66fb-44dd-be64-08aa6ed3a8fe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cebcda0-27ac-4ab0-a916-b3be35af9abd</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cec0954-f6d3-41fa-a7b5-d659e8b1fb3c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cec622a-f9c8-4d8f-a690-636140505831</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ced01cd-74f5-46ef-862e-c1d5d7d2890d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ced6d68-6841-4215-b30d-c85f15fb25d2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cee30d8-e6c7-4ba5-ae20-553c231af09d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cee6f31-14f7-47a0-8014-0cddb15a21e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cefa528-258b-4f59-aa3d-317370883565</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf04bf5-6c46-43c7-aef6-69daab9fc6de</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf06d8a-9494-4e10-86e9-f2c4865d9b13</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf1a65f-a24a-475f-af10-1f9574e93dd3</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf2756b-c084-4a77-a9b6-f7cf392b2f0f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf367e0-63d9-43ae-850b-7ca608775b06</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf5486f-8d06-46ea-8323-87d8668d1d27</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf6995d-4b65-4f3b-adbb-a17b6ac1b9c5</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf7753c-c9da-4435-b162-668ca116e5fe</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf7b90b-39d5-49cb-8717-347ae3c74315</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf7ecfb-ffe4-469a-b7cc-1bc9b851da59</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf8011e-91b1-426a-a377-649590779e69</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf858da-faed-4884-97e6-7b399bf574b9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cf997a2-b976-47f7-9207-68901e9dbe6b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfa3054-ef11-48eb-ada7-8f87801643a7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfaac5a-5838-474e-acf0-ccd82872f13b</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfacf9e-0a42-489a-a2e0-b0cc1270e8be</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfaf8fc-3158-490e-9253-6ecdfe56e5f5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfb9307-9796-46ea-9f32-1d3fc424119a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfc2899-7cc1-4dc5-93ed-0650b066e3a8</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfc5934-cdaa-4095-bf0a-b747265729cd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfca1b9-6c74-41e9-ae04-4d1d72008aaf</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfd1289-303c-4e75-84fd-7b4b739b042f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfd9206-e3bf-49ed-86e4-0198f0328a87</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8cfedec4-3aea-4f7e-beae-61fd86e50f2d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0015c0-63f7-450c-89d9-bdb50e52aa9e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d004297-421c-40ef-913f-1fb50faf5fd4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d018eb6-20ff-4fab-91ea-1e77008b8c56</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d02d3f8-e8c0-4d4b-a226-90c6ec6de165</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d03c7ec-bb85-45f0-8d3b-e40d626a1420</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d066b82-0b88-4588-a707-5cd9e986007f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0693fa-bbb9-4ae1-bc3f-f5af6cae5891</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d072970-e346-4ca6-9f45-26ca8480c6bf</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d075e3a-2883-47f8-af06-5296af0c7f55</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d081597-82a0-4222-b477-ad1149aa3413</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d083d83-7943-4bcf-8ef7-7c1f2d047c72</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d08780d-d08c-45e7-b2df-9ac7f852b79d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d091200-2d91-4d1a-a7e9-4209df5f695b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0a0721-c63f-46b0-89ab-2a4d646a4be1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0a4c0b-faf3-421d-8e75-25634a00e246</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0bdb3a-f76f-43f6-970a-a5c10b49c572</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0cf73c-2c17-4f68-97dd-5ed174886ae6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0dae60-a8b3-4677-95fe-a420d8cd036e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0ef65d-d287-4e4d-8f80-92d77094aeef</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0fdaf4-be2a-4812-a0f1-2f52ae491fa2</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d0ff246-5274-40a1-9fa3-2982684e0a86</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d10965f-0675-406a-b232-182177f68bd3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d11e78d-bf2b-47a0-8748-b44047e5a470</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d121fdd-6d77-4ae4-b852-b47fed4a8e2c</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d12a36f-5dc5-4a07-810a-9f6d61b21768</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d12e8b4-1b15-4685-b6ed-2a266c2922dc</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1401b5-7a5f-4ec2-b9ea-ae7f7b1b6099</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d145754-8f7e-435c-8461-fddab22e115e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1478d8-4697-4316-80fa-940a5c74a94e</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1707c8-9efe-444d-b28e-204ae7ea4447</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d17dba5-5dfa-412a-8980-d0b80f6668dd</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1ae6e2-8eab-4707-9b21-203ebfb8ddfb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1b4bba-70fe-4046-94b4-4a22ed2ec84d</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1c0dfa-d22a-4393-b4b7-843314fb5224</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1c87a7-3266-4721-b8a1-40f0f8d71815</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1d0879-4627-432c-bb3b-c5dbc95559ff</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1dabe3-4ee1-4e73-be38-77541d69eb10</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1db79d-16b8-43e2-9e11-37542299af28</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1dc5b1-e300-4da3-9342-cf09b1871eed</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d1e95f4-181c-4773-a1eb-922c09013303</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d200607-afd5-4fcc-9850-79ecfd372cd9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d20226d-179a-4132-8054-16cc1bad6541</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d208d28-d37e-4537-bbf8-098b1989b11a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d20e671-1b53-4928-954d-46df6d70ad1f</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d222c95-55e9-48ca-bd38-b9f0c4c94e16</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2231e4-87e3-4cc1-861d-0f9f35807c34</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d228c7c-03be-45c2-b64c-96c83cff2c79</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d22ee1a-3291-4175-a67c-836b63a823e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d230d27-c114-4e96-880b-e6a6ba2fc9ea</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2419e7-68aa-456e-a4e3-8619f0ac600c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d258f9a-ad37-44d0-a65f-bcf399ea8491</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d25b505-ce7b-4e7c-ab33-e6423798ee38</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d26ab07-b5c0-4fe1-89e7-9813fc55d448</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d26c359-ed77-4715-a40a-f1bae6f82643</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d279c20-0fba-4cc3-8459-1aff35038e82</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d28f23a-0ce5-40b6-b87b-53ba2c90a8dd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2986c6-65e1-4f09-97b9-c2d1488b8493</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2aabcd-5eea-4cf7-9e68-c9c6efb065ea</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2aaebd-a6a6-45b2-b031-ef7cdd0c59d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2ae804-f009-4cbd-8992-dc636da3f0e3</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2b34ac-e9e4-46fc-92c4-fe357fbf99ec</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2b8e18-bfff-4078-9223-4788b0edbf99</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d2cce8a-b176-4275-8af5-9af6230389f1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d307213-1925-43e8-abf4-ef9c7945fbf5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d30e4ee-bb81-4e5b-811e-fed680e7d3dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d30fed1-85a7-4ab1-8d21-65da27a1dff8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d311919-a62c-4f53-a7fc-41ce6c68fda2</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d327092-9caf-44d2-8225-eaac435bce44</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d33d1ec-65cc-4ae2-8e73-0e44cabc5d52</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d33d385-b7b6-448a-b720-a3d958356671</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3448e8-1086-41e5-bc95-10bde08c6704</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d34695f-f350-4680-b691-fe81b031163c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d34c6e8-3dc5-4c9b-b6bb-ab2695d3e324</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3558a7-254e-4ffb-8b59-02fe14ce4a7a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3581c2-68a3-4772-8e9c-2b352582a100</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d368c39-b5a2-4790-a8d2-dff3b0cf24a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d36dc52-0fe0-4dce-8c56-d3aa15adaa8e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d376561-c219-463d-b6ae-b5249f5055cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d38a155-80a1-44bc-ba66-fd316dc21649</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d38b7e8-ee70-4058-9c77-5d227cb9891d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d38b7fa-c860-4333-b51c-3c19f1277308</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d390a9d-d44a-420a-8ae4-7a0be04d42b9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d39bdc8-5837-4604-a536-f15fe14942a9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3a2bf6-cfa8-4d8f-9315-4e1b7826d0ac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3aa53a-0e0f-4994-b57f-0beceefc6453</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3b2afd-73a6-4c67-aaeb-982058d436bc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3b416c-d5a1-46d1-ad8d-f9ebfb1213f8</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3b99b4-e684-41d9-810c-7e72a47f30d7</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3bcb0f-fd4e-47ee-b663-57afd03b0411</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3d394f-5c1e-40ae-a798-207a46ae622f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3db195-1d05-47c1-a242-355703efbe96</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3e387f-8627-42e0-8081-905ebc075214</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3ec482-370b-4aaa-ab8d-960dd523f957</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3fc5ed-25af-4e70-a03a-f41f5004f576</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d3fd1c9-089b-4a17-b3ef-2f957d9cf29a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d40179b-8959-45d2-9068-5dc3034d2572</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d401dd0-5f6b-40d0-ad2c-c7326c36c1fe</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d405a55-64d5-481b-b6b4-5477e7677174</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d40618b-f560-4b56-9746-b8b0edaaa912</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d40702e-b877-4b61-af40-be0407113659</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d410eba-7a43-47ce-ae9f-879ddec5b166</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d41aaf1-ddc4-407c-a371-6b90bd9472c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d424d75-3e58-4fbf-a44d-dcb0507b1076</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d425d7b-8b97-4027-a029-448624754d01</loc>
    <lastmod>2024-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d43d841-f639-47f5-8953-f99021482812</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d443ee3-1197-43fb-ad8d-e4651fcd2b2d</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d45e1c0-7e0d-4ea0-b851-58390b3b1668</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d462466-c10c-4851-a5fe-a1f510288869</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d464f9a-17f6-4fd4-b158-84b64dfb5b97</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d468958-5598-4f94-8f43-ed0fa5e8c0a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4763b4-d68f-4ed9-960c-263df1af5aa8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d47f877-09c2-4c24-a75b-d32065edb575</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4863cb-6901-492d-a771-20f6e9c3b860</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d489156-a364-42ad-aa7f-1f7035b6fece</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d499f74-e329-4b98-a8be-8fe0e813520e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4a2aeb-4c9e-43a3-b06c-1d326c3e081f</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4be515-22b5-45a7-b2b1-061b48c4b2a3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4c6e34-4921-4797-bdef-45ecb8b39626</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4e4fc0-85d0-4ba9-954a-8c6ece4ce8c9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4eb94f-9898-487f-b7b8-091255f5ddb7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4f6c2e-912d-444a-99d1-d54800472cf6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d4fab21-ca75-4c94-bcca-e9a0d8f32fb7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d503583-ec97-4f29-b718-5814e1656c3e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d527ff5-1364-4afb-82e6-a7e8d1fd4475</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d52e73f-98fc-4c20-8fd3-693f8130eb7b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d531e58-13a1-430d-a4ee-724f67b39e79</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d533e6d-fde8-44fc-9b70-ef981a65b91f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d538729-4e68-48bc-9389-22ff9bb9df0e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d53cf9e-1a66-48d3-b121-23a64fe1d130</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d542c2a-bda5-4998-b359-a3d4a8249964</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d561909-43ba-41e8-a5e8-7a1567ef143c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d56e280-cefd-4506-ade7-869b995f03c1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d570309-98cd-4ec7-a532-6378db9f517b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5757e1-64dc-4126-acbd-20f9a4b0eb85</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d577534-86f5-48cb-91de-7cf58f3048c8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d590e44-1fd8-4d5e-b2d7-81ad50e199ce</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d594961-9d68-4169-b5fe-1ddacb6e3991</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d595b8a-907d-4c22-9565-0236055c4588</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5a60c9-f0dc-47b6-a3eb-26b6b9a32fe0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5acd45-4bbc-45cb-977a-24d666dc99db</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5b228b-ad46-4c1f-9e04-36550c9f2912</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5cc66a-8042-4cc5-a78e-47b9da7791b0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5e0210-a94a-45e6-8ff3-aac96b27143c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5e58dc-e3f8-4b48-b1b2-d5a68668b910</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5fe642-3fbd-4fdb-962e-992dd892e671</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d5fff65-cf6f-4a6c-8430-cdf52a180578</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d607f7d-65d3-4495-8b1a-1e5f1811ff44</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d60e038-04f1-4619-bb93-c49420e0867b</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d620c69-673f-492c-a76f-4458dd2abd76</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d634a3e-44b3-42b6-85c3-f2f11fd34be6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d635be8-fe26-4987-b6c6-a89d3cc4ac73</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d644b7c-3133-4f18-bc7e-ba3fbdea2976</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d65ad82-3831-48ef-8947-6fd558528bb9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d668d20-90e5-4dbe-bde7-73a51a582e51</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d682d67-0529-4571-9428-ee32f5f1c947</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d683693-ee73-4b01-92d7-90c9abb62608</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d68d6f5-e4fc-4db5-b781-9397fdb63a17</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d69227b-f7eb-4c86-9229-28fac6533453</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d699265-2010-4a6a-bb57-76ec4b27d5e1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6a8d8a-3ff4-4e37-a977-d714e31b1f01</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6aff14-43e9-40df-9521-1539d873a8dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6c13a3-f3cd-45a9-b94f-1df6f66e7115</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6c1e17-367a-42bc-af97-fe883c9d7f45</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6c4f85-ed6b-42b6-aad9-6a7d4085b727</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6c77e1-6335-4656-a071-5ec1b8dee03f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6cb631-9831-4825-adef-272e2240dd50</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6db8c4-674c-4660-b3b2-15a7de42cd34</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6dd87a-2635-4486-befa-cbf89a1e87d8</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6dfabf-733c-448d-8d8e-394beceeebcf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6f0dd2-5ff6-4d7b-b4f2-c7a8f89f01ac</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6f4228-b1d1-4354-8a9d-a175dfa67602</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d6f89dc-b9b1-4c50-b47f-3e4d57595abc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d703602-4cbc-4a87-9209-4df25ad42556</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7049e5-07c8-4a7a-b98a-ef0cfad5ee81</loc>
    <lastmod>2024-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d70a2c7-5dc5-4c55-bb10-fc47f83f7e01</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d70b714-2859-4df8-a96d-e1aff212c91d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d717f38-c4d8-42a1-bd01-554c49014f6d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7185b2-91a6-434b-b70e-5807b868a109</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d71e779-2f62-4f59-ad46-deeb6c86d9ee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d728d9c-4a15-4c58-96d2-915a45a8bafe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d735a69-4b42-41d2-8ba5-fa39f7491e29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d75e2a1-14ca-429d-bc54-3593f23ac78b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d76dacd-ffed-4f06-a75a-0bbcc54a92d4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d76eb8b-d667-49fa-9c35-f5994bfe454d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7738e1-afe4-46cc-9e3a-4e946a4d2cd8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d775895-dcbd-4e6a-aafd-c38694de4812</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d784521-f2fe-479a-8811-0c69c22a336a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7872dd-f58f-438a-883f-24a6b7940c52</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d787bb2-a132-4f91-a975-35f8f8f47d54</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7920b0-9a66-42eb-b723-9a9eb58d973d</loc>
    <lastmod>2022-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7963a9-47fd-4b9f-8e4f-9991761c4b90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7987a1-e210-44d4-b50e-734c389d17e5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7a0c53-a84a-44c7-b9db-a3e955c6e409</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7a64d1-c690-4186-b27c-c1c824f470ce</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7a82be-3335-4420-876d-482476366305</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7bda68-e2d9-4ebe-8fde-3da8cefd13bc</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7c9ffd-f70b-44c3-90cb-c897507547e5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7de8e2-b257-4798-ae1b-c648cc5f1a0a</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7e390a-5ea2-403d-ad30-c8f24ccc427e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7e48f4-ff12-4163-a846-3d324f04473a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7e8d2e-09e7-46b7-bfe2-94fa13ce391e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7e936a-a940-44ba-85af-2a56d9e2ef72</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7ec954-cfec-497e-9fab-4e330b26219c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7efc0e-1020-4921-84fe-5fa91b9be1e5</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7f115d-7009-491e-ac4a-219c59935f21</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7f6284-45fa-40e7-bb47-46065faf483b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7f7af1-7c6c-4e1f-a0cd-9f2bececfc8f</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d7fd036-11e1-4b47-afd9-f5542c52fe49</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d806940-89fe-4364-b134-f7e33e7785ce</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d80b5b9-283d-4127-b439-8d8d52c55bcf</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d823ef7-a670-418f-b6f8-f2fb466bd8fc</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d85e228-9547-40fc-ac03-35a28214d91b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d85f57f-c61a-425d-8541-512d88b78580</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d871ce6-2e9f-4250-9d80-53dae2a27960</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d88f2b3-2704-46d0-a2ab-bf538c90c499</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d88f98c-75d0-482b-9312-4590e90a0072</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8968cf-c0b4-43f4-86a8-937bee72c756</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d89bc17-e354-4cc2-b236-af0f26b5eb0d</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d89cbf7-5787-4e62-8709-2d56f3e25b97</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8a2edf-c5f1-4976-a8a5-c4c98a04cd19</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8a361f-c084-4439-a861-50f6d03b8faf</loc>
    <lastmod>2023-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8aae8f-8498-41ab-91f4-5f49f9849d4b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8ae827-3667-4b36-acd0-dfa704344063</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8b0455-9f74-43d1-9ee3-41727adcd1c8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8b8bfa-75e7-473d-941b-556c52cbabbf</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8babce-6738-43ac-922c-3c4b76660810</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8cb2cb-7001-4ca9-95d6-f10ae01f1226</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8d5d22-5938-42d5-b8d6-539ed3022397</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8d71de-31b8-49a8-8fb3-a58f07eaf465</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8daa6b-60bc-4ecd-aabd-4a74c53b051e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8ddd6c-bdab-42af-80b9-9d4b0dd41731</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8e2500-a636-4f48-b735-0806f0d783a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8f0f57-fecb-4857-9400-964e5eb70768</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d8f9aa2-9b58-4b7b-ab60-cccf43e8d46e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d90981a-ceb5-408b-8802-174afe386d07</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d91a6dc-2a2d-4eac-9e4b-f1b2e1bb5d81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d930c3d-0baa-457f-933d-301651b309e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d94dacd-0189-4797-a1a2-66bd98436134</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d959c70-972c-4d47-aca4-2d9869bb4ff5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d95a31e-c384-4992-99b0-a68e8859f0c8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d95f183-15e8-4c94-b465-d446d31bfba0</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d96882e-5ad4-4a79-bbee-3518b4665e06</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d97e66e-353e-4c44-af86-b4bc711df25c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d984c83-e424-4c01-9251-82b4adc94435</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d986ffd-8d44-4ee8-b6cc-b6b5d642317f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d998ddc-f027-4272-8249-8b441f34c7df</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d99b130-884b-4f1d-b078-353913202e8b</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9aa8a7-51b5-4d3a-a787-7f99c594d16c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9b1aeb-7581-4f90-bb7e-1c3e3da37ca5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9b1f40-1873-4949-862b-87c330c149f7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9e08bd-2d96-44e9-abd5-801c5db61f6f</loc>
    <lastmod>2021-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9e813e-db0f-40d2-bb98-e527483fb824</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9eaaf5-4e21-4443-bc21-8ddd89b50f26</loc>
    <lastmod>2025-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9eb2b2-dfaf-4333-a75c-18f4113ab5f3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8d9f2a03-5570-4500-b535-01d94b6ee893</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da0a234-22fe-4d43-8a7c-2a9e222c50d1</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da0b1ac-83e3-42f7-abf5-6e0587128b60</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da21369-8651-40f3-b3b4-72cc0eb54a7c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da2eb03-3415-4161-88d5-ce96e18e2fa0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da30951-7a23-49c9-94ca-2ee285a9a3ab</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da3ee7a-4074-468c-a122-b72edacb6b97</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da42014-16c2-45a5-838f-24e6a4e5bd16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da46ea8-81e8-4b08-8b0b-3c5aaf7c2e17</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da58309-c7a2-4fed-9449-2127dc793e20</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da5ce3e-a01a-490b-ba1c-d442b60dc978</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da6f03a-1977-4474-be5f-ba8f6e2000bf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da6f17c-39a8-4ba1-bfd3-ff4c83084fc8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da85081-02d0-4056-9c9d-1ba5c42e926b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da87fe0-932a-4fe0-816a-7919b34a8fcf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da8a32c-f9e9-47d0-8074-526f1f756e33</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8da99a9c-1b84-4740-b6d1-acafc922c48d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dab9d25-6c87-4e4a-9867-bf2af705128d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dabe9e7-ecd7-4c9b-a4d3-54369c6d3371</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dac0de8-5c0e-42cf-88d6-f43f0a209438</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dac63c2-a6cc-47bc-8ed8-57790b30e8d5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8daca0bf-e50b-4990-be38-5d67e8e3e889</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dad106e-b277-4dd9-bd58-e97a510e925b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dadb6b5-108f-4af5-953b-c410de5f1303</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dae2acb-8eac-41a2-88cd-72b23552db1d</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8daec6f7-8c14-4f11-babd-6b8c48935c97</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db170fc-3e8b-4064-92d0-8f4e3f8110c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db28405-1077-49b9-9d26-243051440393</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db2965e-6e69-4b9c-b21c-9cc5ea9cc00c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db496bb-f641-49dc-8756-ebd77d666453</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db5ee0f-f084-4d26-a1c7-e5c895a9adae</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db62178-f4ff-4f97-8c5d-07ab6da5b8da</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db65663-5b09-45f5-a2b3-c0fa2f9d0f65</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db6d05a-41a9-4d73-a7b9-0f3abeb84618</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db73e6a-cef2-490e-ad88-4b93a14965a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db8ab3a-bea6-4a4e-9d4c-e12bb5f5c083</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db8dd18-92c4-45ab-98f4-7e5f9ffa5bf9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8db996fb-cf63-43d1-a543-f07b4f9583b0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbab115-c164-4d78-9cf5-d0b8d49b24c0</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbac92c-db7a-4622-aa0e-be4c97d72648</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbcfe9f-626f-4eaa-af43-f78efe5f3a2b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbdb77f-fa1f-406d-9c70-7e95c192cc6e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbe04fd-d23e-4f05-ad50-a5c5b6bc0db5</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbf8c2b-a724-49c8-99a6-8cecbb5672e5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dbfbf0f-9d3e-43d9-8060-01ed6ea1bcda</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc002ff-4ea2-4832-80f8-db0ee7d4044a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc0fb9a-95f6-410b-870a-4c7868eb4282</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc149fd-f5be-48fa-9a15-8575718a8b8b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc265cd-7271-4f14-b26c-c2edbbfba189</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc2f45b-de91-40fd-bca7-f145c09312a7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc34b5d-251c-4177-891e-77eba7c04306</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc3774c-c686-4455-b0e0-326598421b05</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc3798c-c034-4b2c-a746-8c7e807b3433</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc3d171-5697-4df5-be80-61d25c91e51f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc4a46d-979d-472e-9fd3-2a0b16d940f6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc53a56-4114-4814-87f6-3cbd411d4e4b</loc>
    <lastmod>2023-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc6bbd6-aa5d-4858-a4dd-2a87bacd6df1</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc77c20-a8db-4675-8303-b530aa57bc86</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc862d1-27f5-447f-9c42-ebb9fff26e97</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc8daf2-7ac1-4fc0-aa81-ca0964ff5896</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dc91cf7-f78f-4fba-9434-0b4e3740572a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dca28d4-a197-4a6c-a513-58a93515b985</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dcba54f-cf67-4479-83cf-76f9942abd35</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dcd8868-7fbd-48c4-8907-393ae871bfa5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dcf5b3a-d014-4c04-98e7-eaba0e1266d7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd0a6a1-77a7-4809-a2ef-633ae0d1d6b8</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd11973-9f2c-4457-9314-df1e8634234d</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd121e6-ec6d-4a07-914e-cc990a65e6fe</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd19470-a3c5-445d-bb3b-2da06d0fd9c9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd3cb32-55e4-4133-832d-9db3705ea135</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd4212c-001f-4ffa-97b2-714dc048d2d6</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd45aee-e501-4f82-a46c-0f40153b94e7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd50207-8c16-4e0d-beac-edf8d6b9d034</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd55bbb-45e2-436b-8cae-e277a679a242</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd5a893-dad3-4117-b336-68c0989d26c4</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd6a8ba-9fd3-4dae-8c1a-48de192b6e82</loc>
    <lastmod>2020-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd80880-9cd8-4a91-a09b-e64de22148ce</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dd91525-b692-48ed-83cf-86593541042f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dda7655-caea-4ec3-90cb-01c010e13666</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ddaa7dd-b4b7-4019-8912-9dc1f6e41caf</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ddb6a2f-2ebe-47fe-aa47-165ca4be748b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ddc60a1-5721-4ebe-b72e-0fcac0f150d6</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dde0036-3451-425b-a310-df876c082bf1</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dde443a-7327-4bb4-9f86-22a48b7a23fb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ddf8924-e102-46c9-8bf5-06b6131ae61b</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de04f11-41b8-432d-92e5-9b4b422bb509</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de09c70-a97f-4215-be14-d52f693639a7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de0d7ac-5a9b-4ed1-aef0-31faf8079c8c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de0f828-4587-4632-a5d4-70436b2fe4d5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de12dc0-bca5-4be8-a8da-3f091c0f35e7</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de221ea-1286-4780-a546-a2ece8081835</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de3cbed-3954-48f3-b087-97fe4ed12632</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de3e582-2dd7-446d-9328-91b3965df5dc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de458b3-c206-4476-b7f4-8db8b752935e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de5a2d0-5fa7-4c4f-91a8-d7f51fb4e0d9</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de80b35-9d49-423c-a442-32842f7bf22d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de81724-0f6e-4e30-9cb2-87626a34f741</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de8eaee-813e-4f2e-9cfb-7840fefe00aa</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de9a28c-aa13-4ab0-bb7c-153be9fa547d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de9bbe3-0df0-412c-afcf-e57697ebc7c4</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8de9f856-cd11-4bb9-95be-f01295313cbe</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dea3b78-2c20-430f-ad5e-802923bcdc95</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8deb09ac-f98d-4bce-8181-247b82147ed7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8deb655d-5184-416a-8944-d003bd88a304</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8deb9f7d-e1e7-413a-9a4c-f91b9f8c952f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8deba5b1-7277-40e6-8093-ecf225de486a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8decbc88-8e3e-43d7-91e0-af4d759c220b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8decef2e-33c5-4d15-830f-bd4fb3435161</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8decf3e5-c262-43d7-8868-c8f94e256ca5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ded57e5-55de-4d66-b016-22c9db76bb88</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ded608e-a64c-41ae-96ed-016afb660968</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dee8b2f-db52-4f08-a521-a08caf78823f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8def0bb9-072c-4e41-989f-dbcb583ca0aa</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8def81ae-0292-42b2-808b-0ad193198ae6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8def8995-4e83-43f7-b5be-cdea14e64f0e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df0969e-8f19-483b-a84f-4d6bdf733953</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df121fd-b2d5-4fe2-a670-71d204a43d71</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df14864-e033-4d50-a63c-11a5f0866802</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df28c2d-e2f8-4415-bb98-6328b480f34d</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df3e81a-7f75-48e7-8431-5f1e3a3c826b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df44137-0f70-4f80-9529-1c5b0919c733</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df4d6fd-8115-411c-9c26-3af83a107047</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df5f121-07b5-4c4a-b678-1f5847fc869c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df63fe8-93c9-44e6-a2a4-9b1c00b1eeac</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df7a194-41f8-4dfb-a8d8-3820238d5d7d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df7f92e-5e2b-4b4b-875e-f264a10a9ca6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df9055d-d485-428a-bcb3-1721349725b6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df9067a-fadc-4954-84e0-482a8c701917</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8df976aa-7933-48f8-a63a-630894da29c9</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfb0b13-1a0a-41fa-988d-5a8c267d563f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfb696d-fb56-4466-b46c-c96d90395e47</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfc029d-5011-4e03-b28a-60835569d485</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfc2bf9-8ab1-4dea-8903-36c98b934b02</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfd38c2-a4c6-4b83-86c5-975ab39b3a78</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfda45b-d75a-4d53-afe1-dc89d86d3247</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfe3c93-0ee2-4367-98dc-b18d8ac00394</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfe6a80-a45f-4dac-87f2-f18cc07e8058</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfec198-8248-4857-b4f0-2c02b6bb9765</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dfed0f5-f7a6-4c27-b8fe-ee86ece8404e</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dff5dfc-5fdb-44b7-b2c8-554ef4ad929b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8dffd97d-f7d6-47d5-a3f3-328029d2c645</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e00c6ea-f346-48db-8a0d-b94435307f65</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e00eef2-c551-4edf-9d62-f80787a8d806</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e01080a-cd2a-48c6-abba-12416f775df5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0132d7-77d5-450c-9958-af1289876266</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e014180-c236-43ec-9f42-ce0520cf5774</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e01dabd-2187-4d70-8abe-b0afe3eb9b6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e02cc20-326e-48cd-a323-ad92346a5f6b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e03f97d-fd8d-46e0-8ae6-b73c99b13342</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e04107b-8511-47fd-b9b8-2e866f696e5a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e05bfff-6424-4b3c-86ab-af3622650b0b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e066bf1-243e-4288-b048-eb9a39a6a08d</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e066ea5-727c-451a-8eb8-3a20975c502e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0909d5-d769-4be6-b1df-8bd3c4f30a77</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e09d401-2323-4030-a838-c5aefb38e92a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0a445b-af8d-4320-8c0c-3a6ac9000460</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0a6293-65a1-4596-bdb2-62cb896cd919</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0ce42b-cf7d-43e3-828d-22ca1ca719ca</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0db2a9-bcce-43bc-af2f-66b5cd0da9a7</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0e18cd-174c-4b13-a19f-bfa2c47607b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0e699c-ed35-408d-9c9b-83ffc61c58ee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e0fecab-657c-48d4-be0e-622dfb3feea1</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e10763e-3cb5-422e-a531-9469a91abcb4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e10c243-0923-48f9-9223-b9359004d712</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1135d9-8a0a-4797-a54f-772013f87063</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e119d7f-cf43-4c40-a195-d538ac055292</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e11b917-4177-43f1-a9ca-64def0e10c3b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1212a7-6aa2-41c4-91e9-8d0ebe15688c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1253b8-f737-4d4d-b911-ff8968ca35f3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e13764d-ab60-40a1-80d8-0c7245dfafcd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1376dd-0df0-4eed-8700-ab7262507cf5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e148041-6425-4acf-aee0-181840480bfd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e163c83-2a86-4949-a7b6-77117aa3d9a8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e16ed60-6332-4079-a825-144839ab9091</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e18281e-2ae6-4471-9a96-e4382a52ef47</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e18644f-192e-45b3-bbc5-72e89bf39fbd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1969d2-809d-45d8-91c9-22958d850c2e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1a00b1-06de-4cdc-bd0d-1def77699818</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1b4973-5006-4fe6-b8dc-7ac70a92f846</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1c2f33-9723-45cb-8f40-84f13956a4aa</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1c6601-cc85-4d1a-840d-b15c42417554</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1c9681-f3cf-4747-9b90-79e12a9f6199</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1d14e5-4a4c-4870-89c3-2bf20c88f85a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1de5b9-a381-4e78-aed2-6b8712a3eb3c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1e0d96-a1f2-4a68-83b3-5d0123e7e10f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1f4982-c55d-47cc-a513-7fa74989b0a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1fb215-5973-4764-a27a-ccc374f55fd9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e1fb9f6-7980-415f-9b05-6fbe894011c1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e20011c-6a69-40b8-86ee-4df10204ac95</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e201d97-adc4-4f04-8c4d-213e90a3652b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2172ea-1be9-49ce-a90e-588f17b524d2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e21a599-14de-40eb-add5-9d46d24c7853</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2351bb-5602-4038-be19-308e52a986e6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2419b5-8478-420d-857b-8a7f659ae67d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e24687f-9576-438d-bb78-df4a3233a974</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e247675-fc25-437b-a565-778e6567393d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e24b947-a498-480b-8da7-f51b3ddaff3d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e24dcb5-43cd-4381-ab85-69a3007f247a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e265736-84c1-4207-9202-22c3f517d9a0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2758d2-ff98-49d0-84fc-b9372627caff</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e28e8c8-a957-44d4-9495-606d8f34ee27</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e28ebaf-5bcc-435f-991a-51c50f3513dd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e28eded-58aa-4d23-a25f-ee66e9f839d9</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2af93a-f459-4374-8fab-df64b387962a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2b48ba-9282-43b7-adf2-b90f441be823</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2b4c57-419c-4943-8e89-7bf2610f9476</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2b7359-178f-439a-a2dc-2276d5ad4ec9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2bc5d2-7116-47a5-8c51-01e50b9792b6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e2d0462-6e3b-4a6a-819f-ff54c9c03fd4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e301ed2-358c-4182-bf17-e519c5c07f40</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3158d2-1d8a-4289-8d3a-5bf2bd235689</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e31da02-56c3-45cc-af79-50ad191cfe4b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3277f9-8188-4f67-bce3-634e7e09c3e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e33bd1e-818b-449b-8a7f-759828ea7328</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e33c232-ff15-41c8-8ec1-49e795fe3cb1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e35ef98-8009-4f28-b6bc-6a05738dc66d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e36b193-c63f-4903-a741-546b39b7f487</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e370ca4-f9b8-497f-a7fa-f5c16b19e4f0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e37899c-ad3a-4739-b98f-f23eda257328</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e382297-f613-4d0c-9250-c1a1a970bc0c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3837ee-65c2-491a-b476-f8c3f3e9fd42</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e384e7b-376e-4262-860d-d755a4241e0e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3872a3-4e01-453f-9ae0-b6c58913415d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e38b264-2c50-4e70-9ffb-63ce357c8901</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3988e8-2e42-42a2-b439-c756f094069c</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3adf39-3e6e-4cdd-b385-75c6092c078d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3b0568-5bb6-4e69-95dc-06b8e6c2e007</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3b696b-ed9f-4e95-8115-ed6f00e97993</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3c64f1-c806-4d3a-86f2-fe73e27e80f7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3d30d5-00fd-45de-ac81-b63a6d9faaa9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3d80b7-526b-4c51-ac4a-0d147cbed41b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3e63e6-8509-40c2-89e2-9b612cdcb2ea</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3f79a8-12bb-4019-a4e0-48580ccd9f31</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e3fd0a7-8e60-4be2-9d2c-d2ea1c2d04b5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e412014-b71c-4883-a88f-117797149226</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e417201-89c7-46af-848b-4fec86bb2755</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e431307-5258-471d-be0b-152ee5940515</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e46d756-7b12-4643-ba33-d344202ca35b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e47d95c-5eaf-4170-ac1d-55a2da75cdba</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e48217e-4a89-4490-a79d-e16e519e41d5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4866a1-b9be-4246-95be-2f52b1fb4771</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e493c28-4cef-4e79-9db4-0c0901de554d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e49423a-089b-4cfe-840c-c7ebdebdf3a2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4971c4-5c40-4d7f-bfab-39d15c9dd1f5</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4ad7aa-6304-4515-ae43-2f5e1127ba8c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4b9871-8645-4b3c-81f5-805a01973f57</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4c0595-cf2d-4f0b-b133-7da5b3011a8a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4c4e88-5afd-4579-b30e-4a2ca58f4529</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4d6985-c50d-4956-92e9-b2577556148c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4dfa38-2061-44c2-baee-14e6b07d4dfa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e4e9592-9550-4020-868d-1214ed8312a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e509705-403f-4539-9c71-e5c156467527</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e510dd2-955d-4fa0-b4f4-1c437fccf903</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e52c4cd-bd88-43fa-8ab0-bd6c5cef0c97</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e53cf46-b6c3-4b9b-9829-4c5018ab2d4e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e54ebbd-de6b-4156-857c-e80b6d9e1f5a</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e556fa8-493d-469b-a8be-2e0a3ea9ceef</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e55c3d9-97de-4ef3-b372-545587e099ac</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e56d309-e23d-4213-9416-3080d288700c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e577755-13aa-4ebd-b8e8-c158aec9f1f8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e583252-35d8-478f-a693-7f8380730595</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5921c0-0a88-4449-b49f-caa4dee86a91</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e595dcd-88d2-4c5d-8e34-3fb1ae0760e4</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e598f54-e222-4af1-a4b9-debdf60e8353</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e59b1cf-2781-48d9-8647-65a173811248</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5a5fad-c651-440f-aa3d-3876af97472c</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5b9572-cd3d-4ca0-abea-5482f0c0e43c</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5ca71d-5cd5-4423-8171-287cdb9ccbb0</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5d4100-4229-451c-9121-f43f3894d485</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5d58a8-d737-497d-9bf0-a1b81be217b3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5d62f5-cee1-4625-bbf9-7ad71acf8358</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5e1cd6-bd6e-4a4d-b963-26887a782bbc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5e51e5-88b7-4afd-9fef-071a4fc124bb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5e8a1a-5e69-4edb-84dd-d49c76e698cf</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e5f9723-e07f-498c-a239-19fdc5022188</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6042ea-66ed-4dd7-b9ee-7ab7195bb350</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e60e189-2cc0-431f-9c64-009443764be4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e617535-5287-462c-8456-ccddad4dbaad</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e61a9f5-b9b4-44bb-b61e-d0a9b62073ef</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6221c0-3920-44ae-8fb9-18d1c8e30ace</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e626b1b-f6e4-4b2d-9146-690b7b6362b1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e626b4a-6121-4a3c-9c20-cb37a5d96f1f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e627742-3cd9-4cbd-b859-97022a9bdc21</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e646988-b56e-423a-a64b-05f4c601be89</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6709f4-e559-413d-8978-f1b68b2fc5b1</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6734e2-e18b-4ada-a2a8-75262a530500</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e67a4a4-5aff-4c8b-a822-fe6f12dc18e7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e67b0e6-4548-4ebc-9f9f-01e91e37cce4</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e68101a-3210-498a-995a-a0e27e660d65</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e68f6bd-76c9-411d-aec1-3d660c5e24a9</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e69080c-e485-4d8d-8e07-0584be944cb6</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e69e3ab-58c7-4174-8b61-5c631d62cd53</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6a0ec0-2f25-4030-9287-2fa1816bf9f0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6a33fd-cf11-47ac-af27-800689ac92d9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6a6fa3-d4f9-45da-8751-ad2277e17e0b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6ad805-6bd0-459e-bf0f-9aee5f4026a1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6bc276-98e5-47c6-857a-89de2b89e6e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6bcbbe-deef-42c3-a82a-18c98eefba04</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6c0334-f170-467e-b0df-652625753c79</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6d804a-15d3-4e16-a7a3-451b4d5786a5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6e22a2-3beb-4d89-9f50-86ce3445c416</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6f4900-4ba4-4669-a0f0-dfaf51ad58f0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e6f5a3a-d325-4ffa-b570-e02335df88f5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e707994-7b12-4b50-a7b9-7c9103a62523</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e725ef0-eb59-4d26-9cb2-5762f334e67d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e735ef3-9d74-416f-886b-e6723d635141</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e738553-63e6-40ce-baa8-6bc9267fcb0b</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7498d3-0b79-4788-8523-daf4f4d543d3</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e75761d-2228-430b-b62a-f630a187a5d7</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e757fc2-4820-49d3-9cd5-9b6d69c6f1bc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e75e79b-f89e-4b63-8f4d-ba0a0217c237</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7670e9-afb2-48b2-bcca-fa572086e88a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e799e70-a80f-4c82-8d5c-3a9a25f312f4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e79c38c-f190-48ba-853a-bffcb79f26be</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e79d6f1-1e3d-4a01-a4fb-d46aff05c557</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7bef27-6330-4935-a74a-63369ec44684</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7c4585-38a2-4ed4-ba65-33df2453b873</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7ca1fa-3c09-421c-ad61-2b7a5aa154ad</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7de749-b61f-4195-a3dd-adedf69155c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e7eda2e-9876-4dd2-b5e4-fed7df77efe7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e800dc4-0fb3-4244-83c5-efe746c2d7aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e808c92-6384-4b3c-ad03-19657dc6c14f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e81074d-65fc-4d2d-b79c-fba7913a55fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e810d29-af50-4d24-bc07-6645021d77db</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e813bcc-628d-485a-af07-6030ac2bf5f4</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e818f02-67bd-4df2-b10d-80bfd0ecc70a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8190a8-16ad-4cab-bc02-e6335210c3b2</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e81da0c-f088-4f93-9540-35287255caa0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8238cd-7d91-49fb-a0a6-4ddc92a9bb0a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e83052d-8055-456c-8853-ae506be997e9</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e83b350-8acf-45a7-aa70-b13546cc7608</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e84d27b-de6f-4300-8b42-bc37552aa6f3</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e851c7a-41c4-44ae-92a9-da69e473c978</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e857fd3-c99b-4569-bf03-ae7d6bb637ef</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8663df-f375-4fa2-a0eb-c0ec77ffbdb4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e869b9a-5be5-47e3-936f-d6c1566dafbe</loc>
    <lastmod>2021-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8775d9-214a-401e-872c-b4350ece7f2d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e87f6d9-540e-4a8c-bf34-60c0de3278f0</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e889d22-edfc-47be-9e8d-77fbbc3b21a7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e88eff0-6fed-4843-81cb-2b9e48666a53</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e891739-540e-4bb6-8de3-050e79ebc6a8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e895e53-e467-4c15-8d62-3009025d4738</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e898b0d-f627-4503-96f0-86adabcfbc84</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8a0c14-97f7-43a2-a118-96c030d372af</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8a3cf7-0f77-4722-b686-5d75f7a03aee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8a5339-ad78-480f-9cff-1eb50e0d35e3</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8ac629-105f-4f07-9f0a-87d48a00eb99</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8b6f49-e01e-4031-8f46-e55967709c71</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8c115a-c251-4c73-bd44-08270c9ccd23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8c7858-6df8-4cdc-97dc-f39674d8e7fb</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8ccf01-bacc-4ece-aa38-bdeef8640428</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8cd353-8b97-4573-b077-0c1987f8e611</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8dbf7b-5286-4388-922f-66fb1b4f1111</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8de900-9060-418c-ae5e-ed42443c6f0e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8e4302-8b85-41b5-a0b9-dcde88f362c5</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8f0e0e-42df-4f37-b815-4cbf23ebdb92</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e8f3b83-f77d-4ca5-a724-22756ef60a67</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e908a2f-70c7-4e74-8095-673681ff9f91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e909838-93a4-413e-b594-6c9f333fa9f6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e91613a-a8dc-4e8e-8283-91a0903518a2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e92474b-29ec-49fa-a904-923e4a7cac0e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9275f5-b74f-46a5-bff8-80278d70d356</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e934d19-9d1b-473a-bcce-9ccdd114ebfc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e945503-aeec-492d-b60a-d65250a4bcc8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e94599b-71c8-4410-89ed-ac6d029b4add</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e96866e-9db1-4d8c-9ed9-705c73e4f4eb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e970aca-37d7-452f-b21f-dabf7d43e1bc</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e988105-21c4-48df-80e0-17bd4ca49fdf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e98ecfb-f596-4a8f-a314-25a94b5e5bca</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9962de-f277-4554-b450-7690fb2ec3c6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9a2370-8805-41e5-bfec-0f9b8193b377</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9b215c-3267-4989-8c08-ee7395f61bf2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9b3804-a4a8-4d4d-9c16-0a004f6b24b4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9c55bf-0a27-4067-a12e-b53270be2ea1</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9c86cc-fd7b-4e58-9202-941f3880ef87</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9cc5d5-c238-4c6f-a2aa-6e850ff1cb96</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9cd341-0546-46ea-a587-80eeae7dac77</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9cebf0-a599-4fcc-8ef0-9e3c0c21f767</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9d46e0-1559-465d-b1c1-c7b1340d995e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9d685e-cf5a-442a-814e-51444ea1d0d6</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9ee40d-b4c0-411b-841e-e20e95e2fddc</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8e9eeff2-a67b-4114-ba8a-d7be4e1909d5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea1b0f9-cc55-42f5-858d-4f0a60bf3391</loc>
    <lastmod>2022-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea22f93-63d3-4cef-a8d8-34e1a47bbf27</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea2d589-0e69-4004-9b91-33b674cc3299</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea360be-8bce-4356-8447-f3a08e642e9c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea41788-d2d9-4f2a-84ad-3450d0ea69ea</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea46155-7638-430e-9d3e-6bb554e61407</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea46250-d097-4a58-83de-ba180a6dcab5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea54b17-072f-44b1-a74c-5f964c39025d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea5603f-c319-4906-a4fa-87e6f9e0b9fb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea63d1c-bace-41d4-a2ec-f5eae79ffc4a</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea6a18f-6a80-4d57-a814-fac6d834ec6f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea6c491-7aaa-4338-89a9-fad779bada74</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea79536-2129-4192-8a8f-37e8aa584aa4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea7f353-8c72-4dc6-84bf-63de54aed92c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea89835-f3e0-495a-864f-da39f03b7008</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ea8fef4-969a-4bbb-8a1d-e86d1f3b1f08</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eaa9db3-32ba-48e7-8487-0194e0d5ef3b</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eaae64f-7aca-4552-b0f3-ef173e5b02f1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eab5901-7177-48eb-96be-a26e7902123f</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eab8d85-2fd0-4b9a-94c9-7e8ca983c9ef</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eabbef2-d717-4b98-9b3c-437af21aade9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eace537-f268-4a37-a314-2c212c647d2d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eacecae-ce6c-48f6-9663-91a4b917b7af</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ead9452-a1f2-4e6a-939d-6885e26b2e91</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eadb8d0-088b-43f1-8cde-d2303b7b7c82</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eafa369-2c33-4418-a1c2-550b7fe81e87</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb0131b-2920-4258-a37d-040ef474328b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb2155c-6435-45d3-bd07-a4f77154592f</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb34159-93be-488b-937a-ac6e1b2fa2da</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb3c828-5383-4948-9e40-df1c65ae1517</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb44abb-076e-42a1-aa9f-b94aed33b39b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb4d5d1-ecfa-45b4-9d49-bee9ec35933d</loc>
    <lastmod>2020-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb5013a-4c59-466c-a9c8-ee3ebe9cdaa5</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb50de6-beb0-47ca-8fda-0769ddd4a3bb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb59050-41b2-425b-b9a7-ee0ac6073b61</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb5c0ec-cb09-4ddd-8684-560b19c85ca6</loc>
    <lastmod>2022-10-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb6ef3b-45c8-45e2-860f-6264e8f215cc</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb71853-0c9c-4ef4-abc7-3f19044c0b52</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb763f9-7e88-4504-8771-d582c1f303da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb77fc5-d08f-4c68-831d-94402ce38423</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb8fb70-9eef-4e4c-aa03-b744db3382aa</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eb97723-1db4-4a6e-bb77-f76d1789c4e6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eba5ff6-d2fb-4ecf-ba93-ad91d1d49041</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eba7410-aeef-466b-af4f-0872724cad5e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebc436f-2b6d-4693-8f0d-80d2c56ec481</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebc8b83-db6e-424b-9dff-69d51b013ff2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebcc439-4ca6-4ac2-b2c4-d9d80531561b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebcf66f-01fb-4090-a22b-04d5290b48f1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebd05ba-709b-4549-b361-7ccf19a5d013</loc>
    <lastmod>2021-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebd6ca0-958f-45d5-801d-54cae0d6bfce</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebdcfb9-e970-4630-ac51-fcde863df3e7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebde439-4d3c-4fa3-b806-0a23c5dff7af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebe6c01-2d02-41ea-ac6e-5332931d13fc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebec180-9261-44ad-965e-b555b7fae403</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebfc708-bae9-4495-bf5c-780b6ad87c0e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebfce23-49ad-43fa-8bba-7f81a7ab804a</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ebfce7d-3bfd-4265-99e9-ee2feebe21d5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec07dd6-0148-418a-bb97-cf1374800c12</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec08b25-e5aa-48d6-9ae9-9607e2b4a1c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec106e4-2636-4542-909f-d9bc1dfda79d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec10c13-742d-4986-8201-da11ffaace5f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec16f51-54d9-4d07-acbf-31185287547d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec1e98b-a725-41d7-805d-119a069ee37a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec23c3c-e2d8-4c57-8fd8-2dbaa2f91c52</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec2a2d4-cb75-4491-8310-ea37ac82f4f2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec452eb-1773-46ec-a7af-b306ee8eaffa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec5105a-cd2d-43d0-9324-1eff683434cb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec5e247-7228-4cfb-a55d-7acde13afead</loc>
    <lastmod>2019-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec5f36f-edc7-4021-a4d7-0b816decfb68</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec623d1-ff8c-4fa6-a05f-c63fc23c7719</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec6b6b1-e5ce-4062-bde9-99d950e7891c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec7d3b1-3be7-490f-9792-cabfaddc5662</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec8619b-758c-48d3-9f1d-fe742b460a2e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ec8c97f-793f-456f-ad41-0bb202e6dc24</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecad55d-0759-4f22-aef1-51ee090f3a8c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecae854-2fc8-4f32-9f29-cc32fb8322c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecb1a3b-31c8-4d77-b295-98f6dc23a6f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecbc0ee-ecde-49c5-867c-dfd27b217303</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eccd3d8-b6d6-4478-8785-df2dc4647261</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecd94c9-b4b8-46c7-87c1-c6e7ca1e2a3f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecf041e-afd6-4c89-9de6-c4862835b6ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecf1699-4336-47af-aa39-efb14d82b3a6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ecf6496-3f0f-48e8-9c6c-616fa3c1c964</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed073ba-617c-43c9-8742-cce2df4c2fda</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed091fb-e3d8-402c-9113-cbf3aa3ebe76</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed0b287-9024-4c23-aaa7-b027ac77b04b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed10246-11c4-4c5b-bb84-92c7e2f55738</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed15c65-5e5d-4400-ad61-b6681d8382c4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed24511-67ec-4f8d-9230-3bdc4941c8d5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed2497d-3a0e-475b-8242-ad86818b0cca</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed296f7-ee1e-4481-97d3-279ebe36c4e3</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed2a2b6-ca32-45d2-a9ca-9c5d4006a353</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed34e0a-39dd-4229-8602-b538e0e784af</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed3a794-843e-4c32-a5db-9e978751a6eb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed4fc95-cffb-4c21-aca5-83fe339bc0dc</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed5a36f-8247-416d-91fe-62b36f4946ff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed62a14-6d1d-4622-bf4f-c31547924e62</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed62d1c-290d-4332-b345-6c67382f0517</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed69a7d-bec1-4c92-873b-9d1aea61f0d7</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed69ba1-2a86-4257-98f2-c1181d12b82e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed71988-d65d-45d9-be3b-006a3082950e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed772b8-73bc-4b38-ac45-f65d390755cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed8d439-e3c4-4062-9be2-87d97614caa5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ed99f95-955d-4cb3-bd23-fde4a953f558</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eda6094-76f3-4086-9d77-8c19b6ba34d9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eda75d9-9361-4649-a596-56f4f7b9f028</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edaffe5-00ca-45ec-ba77-2db3a1ee57fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edb5a9c-7192-46b6-8b27-618dc3685ca5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edba7da-47a7-4f7c-9122-90d58230400b</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edc0258-09be-4af4-9b8e-506f2110c4df</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edcc7b4-67f5-4364-91d4-d7f6224d2f44</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edcf56b-cf9a-4003-a80d-6bda85b612c2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eddde2a-72b2-4caf-bdd5-2c36ef9cb433</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8edf12ea-aa28-4bba-941a-299fe5672e6a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee083c5-106f-42a7-b614-e86d13ec4e82</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee2a1bf-fd40-4f37-8c55-643167cad9e8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee4e219-30ef-4e07-9231-350784a3b695</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee4eaf5-7496-494f-bf6c-7d630b6f0d5e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee5cdac-398c-4b5c-9048-7dfbb7acd2df</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee65613-e658-4d7a-80fa-d07dfd072c9b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee6a4cc-9c1a-47fa-8c19-10c69f62ab5c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee79f6e-ca4a-4750-a0c3-74bfc0eefb14</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee7a6c4-1ac5-4a27-b898-5505b179f1f3</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee7ad3d-210d-4d08-a998-0e0babf5cda1</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee7c0f8-777a-44cf-add3-c82508cc0b3d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee7da95-4a28-41a1-af8e-d486ccc9da8c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee7dc8f-1dff-46fe-a1f6-4b74b4400c92</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee836cc-8bf9-4474-b788-16d4161da0ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ee99c6f-52fe-40a6-82c9-c3be0b8d8b04</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb039d-ec2c-4158-a0b7-a4ed7b7ce9b1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb0770-afbe-45b0-8ef8-9d3ef71bc5ae</loc>
    <lastmod>2018-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb0ada-d4eb-4aca-a4a7-c65835b00353</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb2503-dc27-46ec-a676-fed856752479</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb251f-6c46-4730-9c3e-bf0c6dac0ad6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb84bb-dd59-4386-83d4-bea3c1428a17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeb8f41-a04b-4e7e-b56c-d67b12e3761a</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eebcdff-6188-407c-8076-e4b45c3b69ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eece3ce-79c5-44d8-83f5-63ca5cc331ab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eed2c6f-757f-4277-a878-c0106bf7970d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eee09d1-ec3e-47f2-aef7-90ef3ab943b1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeefc49-8049-4e58-bc08-6e605f65e526</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eefcb71-30c2-4b39-829d-22b59b4279db</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eeff392-0d1d-4bbe-84ed-55fcbbd37352</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef0f42f-4f37-412d-9337-9e2dcb9112fc</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef1cab6-0a3c-433c-bbfd-53f4708307fa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef2d823-b702-419a-b7ff-45f4bafecd2a</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef30654-0a8b-4ef6-8a57-03c80d3a9924</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef36235-89a1-40f4-a630-1d54a8e428c4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef45626-5635-4897-b862-d5a4f1e69db9</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef470ad-3c97-4700-a16a-4ff3d968f41a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef4df95-73df-4952-8c26-5f4301188f0d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef56410-308e-4cc4-aa5f-aabf6152a01e</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef654ee-d4b2-4279-8731-fdb285d291e8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef6af35-07d9-41c7-9d1b-e4a99c67cf51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef6b3b0-0cbf-49c0-a607-4fe71866a571</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef6f5f3-095e-499a-885d-5c6af9a534ea</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef733d0-81f9-48b0-afb9-68ea766de7c6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef73930-6f9c-4c0b-9d2d-45c680332c7f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef7a3fa-8f88-4e12-b5f7-d5d3509ed105</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef7be07-4639-414e-a8d9-ea060207536e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef7ca4f-682e-4c66-b6cf-803d63121a9f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef8442c-9aa0-498f-859a-e425a1adcb50</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef939f5-5c71-48a8-9ea6-226b3e20cb99</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef9577c-43c5-405e-87b8-10befd20ba71</loc>
    <lastmod>2025-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ef9eb8d-d3a2-4f4c-bf30-c1dbc50e231f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efa6e53-62df-4087-8672-1ae50845a2a9</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efb8418-b740-4f0a-9cb1-3111d5007979</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efb8aa5-255e-40fe-8a01-8e45f60ff8c0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efc3135-7dd1-42c0-ba4b-9582e4a2a1ee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efcf240-128d-4c09-a098-09790e971810</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efd670c-f6fb-497b-978f-dc0ac40175b7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efdb9ed-418b-444d-a81d-12c44a419c81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efeaba1-9ebf-436b-b84d-ae69d21b8253</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efebc98-9d15-47fe-85ff-aada21ce3896</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8efed40d-06a4-4473-8c5e-2ecb8be000ad</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eff21c6-0a23-4b4f-9a47-874cf36231aa</loc>
    <lastmod>2023-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eff5c90-bbfd-4603-bcb1-34ab6046d966</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8eff8de0-8490-4e36-8bc0-e191f7ad7cd7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f008ab8-8422-4088-88a3-59d44c493af7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f013a9f-91fe-41d6-817f-86af9d855c6d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f01bbf6-ef2b-4aeb-abc0-f37009d32360</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0335bc-4198-412b-b01b-e63463a3ccd7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f035bf5-92bf-450f-814f-9d1f9ec3e10b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f048cf7-4460-4059-8129-306c53642176</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f04c33d-f174-445b-9afe-239af3d61bc1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0556c4-151d-414e-9a3f-ee2496bb3d58</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f057893-755f-4763-a2b0-f02d983a9ae9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f057963-5f29-4d4d-a30a-b27ab8b2a365</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f05d885-a422-44b5-ac67-16ee33821780</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f063167-d05f-4500-ad77-347bbbf2abd8</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f069e3d-14f7-4ad6-b3f2-cf811e42deda</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f06e22b-9e91-4414-b432-cccba709470f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f082b2b-3a4b-4be5-a012-92bef61937a8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f08cc24-30de-41a3-9d90-828f354f3c87</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f09d31a-1772-4d24-8ef6-b2ee40b06f62</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0a33d2-c14d-4605-8e3e-bbfc91af32d4</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0a8cfb-2b59-4d11-9f59-a6878066bbe5</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0ae926-dcfc-4b47-af94-0f4d0ba1a059</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0ba707-9a93-453b-81f8-0b1a72292179</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0bf536-4649-4867-8a51-5992528d1667</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0da140-8936-4eab-82af-ae740519cf12</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0df0cd-a4e7-4523-858f-37d363da5e1a</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0f551f-7282-48ae-b1ef-333aceae0f47</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f0f8005-f515-42ae-b6f8-2be926abd117</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f101df4-eea1-43be-a2ec-46be7162ea8e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f10dbd4-5d15-44ac-ab3c-e48e504bb61e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1195c1-b816-4d1b-a2a1-c8ad7850eb6b</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f11a423-af17-4636-a2b9-ed74cf3c16bb</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f122a5a-6087-427d-be6b-9f3f8d4fca5f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f127eff-019d-40ba-9187-2ea0746f493d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f12dc80-a0d5-4333-8dfa-27ab7e32145f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1493fd-0d94-4d35-a4ec-96908d8fadd9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f149619-6057-49cd-8a8c-8abfcd17ad31</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f156d48-0008-4294-94dc-4754c2a4929e</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f157a4c-d8d7-4ad1-8ca8-2172286aa59f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f177a6f-c65f-4390-97df-f5ce210bbe85</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f17d048-8918-4949-a310-9e4de359cbf3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f17eb7e-da15-4181-9887-09f91a6cbc27</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f180cc4-3dec-4e90-8543-c9e34fec50db</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f184917-1203-49b2-995e-4518752eb9f5</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f186e44-3a7b-4e37-838e-cf7e37ade38a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f199d64-de85-48a7-b80d-599a66f1e6e4</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1a2cb3-04f2-4ced-9ab5-13414f4adab8</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1a30a6-103e-48d0-9efe-0224777a5902</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1ad9d8-211b-4199-9dbc-547018b5e2b6</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1c32f9-4465-41ba-ac64-1b24e9371c94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1c692e-07e4-4cd7-8743-9a6b7f8b9c12</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1c94c0-fa82-42e3-b6ca-c62063977b8d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1e32e3-5bb4-449c-9039-56d3dd3a2550</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f1f02ce-dbdc-4280-be7d-14ae2dda2986</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f209d80-303d-4284-b696-7d142bdb0766</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f21ecce-8ecf-4447-8062-db738c1745e9</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2245f9-5c66-4db9-be63-3931d258ba6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f22a748-678b-41d6-ba0e-7c0bb744ee8e</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f232517-6b38-43f4-8147-a79840aedbd5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f23620d-1002-413c-82a6-0f6dfd1a8af0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f24be5d-af8b-4aa5-8282-608bfb20f594</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2543bf-be6e-4ea8-93a6-a21c1f4b6770</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f25e2a2-71d9-4f14-bc48-0f7b144c9aee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f26af1b-ee88-4726-bc94-7c8053771ffa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f26c25d-8217-4698-916d-81e80596d8a9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f270302-95b1-4f7c-9554-9729146d043f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f276bfd-c01a-4dc0-8cdf-6d48b1579ccc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f281da4-4b22-4b0c-87a2-9628b50afe1b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f283a0e-ee9b-43e6-a839-85a0f4a3e8b2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f28902b-6f02-4ae9-bef8-0ae1d2f37f55</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f28e763-5600-4f1b-b478-76ca4022b2d2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2aa8c1-6194-4a76-95bc-0c679ff5692b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2be5ca-6f61-413a-a7dd-41ad1896b729</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2cdd21-2c65-4441-ad3a-6dba0c03ed4f</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2d9b47-3ddb-43a1-9fa1-1f4a55e54ce2</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2f0539-85dd-4b70-8a0d-e760daf3c059</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f2f1bdf-e0ff-4a05-babd-94fa7c3b60a3</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f304876-dded-4f98-bd06-893b208ef2f1</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f332d8c-5806-4d68-992b-0dbac78905a9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f332df7-3a5c-4c7b-b505-7c799e75c834</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f35c169-08d7-4d0a-a433-61ddb6eaed77</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f36e963-8130-4fbd-b20f-57591e26205d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f372c30-bafc-413d-8064-ffc5c25bc712</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f379b0b-1dcc-4612-a1fa-a60cf82533bc</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3874d1-04e3-456e-afcf-07f9f4bd21fd</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3a1dfd-9d28-4115-8c65-df7317cfcfe2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3a50d0-0dbe-4287-9c0b-f102e4b5d158</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3ab273-7a5c-4b2a-8acb-e637b8aeafc1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3aed4d-29c2-4226-ab2a-cb5703294f31</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3d1e64-8377-4003-b878-73086b6eca26</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3d6c94-26de-424a-af70-0c487464acb8</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3e0249-b639-45b3-9dc9-dd6238f1b4dd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f3ec23c-b161-48db-ba64-30d0b4ff693d</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f40be6a-13e5-40e3-ba72-f6eca299583a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f40f1f2-4581-4798-a57e-e409315d18ad</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f421824-7e46-4446-937b-54739dd62f88</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f430b36-a462-4eaa-a1b1-63028f67aefb</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f438884-1d78-426e-a6db-20c979a3d222</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f43bfbb-76f8-4ab2-bd23-2b722543944a</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f43c445-f101-4979-8d6e-507b47c5a269</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f44d9b9-b55e-4fe5-ad9e-79109d2743b5</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f44de5f-96f5-4785-9e33-9e6f55fb54f2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f44e1c5-db71-443b-b0c4-a804b8fa6837</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f44fd8f-476f-4e3a-abf0-d0af1b2cf8fc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f452303-657b-47fe-8c16-f01b331d5ef0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4750f8-3c6b-4e2a-a0f7-4ad3d4bfe14a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f489016-3441-4451-b2dd-c60cdae2e127</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f48d1ab-d599-4f73-ab7b-31ecbbea447f</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f48f36e-9da5-475e-b761-11e3303e50aa</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4933b5-3462-4483-9adc-2e7d3bac4688</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4a5f78-bf5d-4027-a913-b27153a0d260</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4abcd3-8553-427d-982e-a4fc64336e96</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4ac46c-e5f2-4a9a-8bad-ba258a112abe</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4b447c-57a2-4bf4-ab2d-28195b90a980</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4cab24-d697-436d-bc84-ede29f4296f3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4f4957-de24-41e7-bc1a-7cb3c08ea9f5</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4f5656-b949-4d23-a317-596447822f0a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4fcab1-cdd4-457a-b5df-2a42fa4637db</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4ffa4a-82a9-40d1-874d-a27485ea2e23</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f4ffdc4-dcf1-4591-88ed-09955d8cbdeb</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f51549b-80b6-4490-b507-a132555dabe9</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f519718-1824-4d36-b8ae-3415fb361f22</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f51e596-e60b-4506-b8e2-68dbb4a239b4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f531777-9b21-4c31-9069-c676294724f7</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f54fe89-753d-4905-904e-1ac52cf686d9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f55d9f9-0743-4f3d-8485-369d24143121</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f55f10b-2ec3-4993-b6df-532c20da5728</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5641d7-007c-4a04-9938-42fb0c973152</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f578885-85ca-4e00-af45-f21df7995e93</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f578d22-61df-4d06-8c43-0c17c0f0d6ee</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5866d6-368f-4ac1-be98-e95450cb062e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f593cb6-d213-4185-b6f8-9aff1c28acf1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5ac71e-715c-4a35-9f5e-e30b2cca030f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5cadee-6cfe-4664-af53-a80f7f0c90f4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5e27fb-9d8c-4875-b008-6e8bbe04ed10</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5e8c06-f94d-4040-912e-8c2d0bf8f9cc</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5effa9-40b4-47b1-8955-055e300437b1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5f1386-46e4-4849-8175-300e23cc63db</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5f2789-3d4f-41a5-a300-8f8a59575a9c</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5f5eb5-551e-4478-a4ee-d9bae86b04f3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5f6f16-dd07-49da-8a6b-63d8beccf6ff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f5ff4e6-db73-483c-9e8b-27efcf7b5a2c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f606613-c284-4785-95e2-733ee19bf535</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f608f1c-500d-4c86-ac43-fb824797fcf8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f60f2bc-a4cf-48a6-a1bc-f46f250f2bb6</loc>
    <lastmod>2025-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6239b1-fc72-4e6c-b570-bfe197f3a3f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f629589-b681-4749-a95e-013de6ab5aeb</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f62af5b-344a-4abe-ae4b-df703e221877</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f631cdd-bcc3-42e1-9b70-3477c30870f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f641842-085f-4512-ae5e-006426f5a4a0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f64481b-99c0-42ec-8552-f83de982d565</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f658c6b-ccc7-4054-b7e7-02529d453eed</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6747a0-6b27-4e8b-a465-6b4ed8ae235c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6765a8-9a51-4b63-9697-9f298cfcdaae</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f67e192-60f9-4d36-9bde-c37f4920648a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f687413-3430-45e8-af94-c6018b358d27</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f688177-245b-432c-8ef3-f679cceaa033</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f699ff1-66af-44b4-b59d-d630333dcc79</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6a45ca-3f1a-4829-9eeb-b6c3f9ebd6e2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6a5925-2816-497e-afb4-410f7b58e9c5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6b2817-ed46-471a-b41b-00e26c5b4a51</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6ceaee-8deb-4701-b98b-99e44e504a81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6d47bd-e735-48e0-9bb4-81ffa7d87de6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6db2cc-445f-4161-82b6-ed98b8b7d4af</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6e0771-4899-4ef4-8cd2-c84280f49803</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6e271c-bb79-4629-95bb-8ad8235db4eb</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f6ee8aa-cb21-4bf1-b770-1ae21e1a247a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f701eac-b936-4301-9de7-0d48f99d0823</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7035de-a049-42e8-9ece-7c77ba1cc981</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f70546a-9616-4426-a7e2-ac9046369880</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7068df-ce7e-48e1-a37d-62905a2421a8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f711d89-7dae-44b9-ad60-97467092e4d6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7222e8-e296-4adc-8c7f-9a8becbe784b</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f730024-ae83-4c8b-bcc4-8d2639116c44</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7342e0-75c6-4608-ae04-37331c14d14c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f73f932-5ee7-4aae-9f33-3f5e6d3a2006</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f76a8b9-3f47-48bd-9851-18c1f537ddc4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f773635-23ce-4a26-8a36-908393776a9a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7987cc-5340-463e-9843-7a3c209ee4ef</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7a34b5-5eb1-49c1-bf9e-9583f1f52e73</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7a3736-a4ed-4f08-9a04-3676dfeaa54c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7a4700-f83a-4458-8ad8-573ae17c9020</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7b4d28-a772-479f-bdcf-483c98f7718e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7bc6ee-9a30-4d66-934b-de60a44e6f5d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7c58be-cd8d-4947-bcd1-ac32d1420532</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7cb2f2-97e9-4208-9813-d5075affd90f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7d2527-14c6-4d73-80ea-d347a4913907</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7d5397-8392-4c65-9787-35ac546ebd25</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7d7e80-f55d-475a-a40a-0fa66883706a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7d8e5c-f9eb-4d0c-903b-34dce2a0984f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7e1276-de16-4270-b1ec-a0bfdb1610c1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7e6152-9693-41f1-abf2-effaaa4b0aca</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7eec61-47c1-4257-a3ae-a6c2b412b913</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f7f2575-de91-4449-9f68-465a725bd074</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8261b4-c40c-4251-9eaf-f9b7698a7e46</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f84a52c-caf7-4c1e-ad19-105bcd7bf50c</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f84c557-46a0-4998-84db-7899598d5a1e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8514c0-d3a8-4980-9451-3f1a3589a794</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8571cb-81a7-480d-8ae1-30c2a2ade840</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f858e8e-a710-4013-80c2-a6f5a796e53b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f85e12e-af0e-4cd1-9f27-8c89b0cc5eee</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f879bb1-1393-4eb0-a5fc-2dfcede6b81a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f88e8dc-b256-4bbc-b6d9-e74a1af848f9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8a6b17-0f39-4c2b-bca1-84fa46ede2f6</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8b280d-9362-4b69-812a-6a1c2cdfae9d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8ce49e-f11f-4a99-bc81-c78f9a9e9803</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8d583b-b54c-449c-9070-304928b71aee</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8e1b3b-0cf0-42f0-a00d-a6ce4306ac3f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8f1d50-7df8-452c-92e3-8ff4c5c3a755</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f8fef76-df2f-479d-8b62-ac11622cc699</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f90268e-8329-4d2e-aebe-5475a757a5a7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9099cc-f20b-416c-ba65-0804320f2f27</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f919cad-29fd-4d96-96fe-b06818404929</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f922d4c-fa9f-4c6d-b922-ff42e47b22e6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f931006-fdd7-489d-ba44-3659b7f64a13</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f96d51d-fbce-45da-949a-2977d0eac843</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f978d81-c7dd-403b-8db0-16fa420b7241</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f980ea5-9eb1-4366-90cf-fc9f52ba0a29</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f982a32-6892-41da-841f-c61dddd97280</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f999ec7-0804-4f2b-978b-9cb91a21cc7c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9b0f32-1827-4f1e-a967-b0faa58bd192</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9b3036-404f-4224-99ad-f6cdd5f57855</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9bf19e-97d8-4ba7-8642-de8ef4ff0a5c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9c40a2-0595-4439-bc25-c39debc808ab</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9db5d0-9918-4b15-81a6-430dadff47c5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9ea65b-47a9-43c4-b7db-75de706c3646</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9eaf12-274b-4507-ab83-09fc44df3e15</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9f24a2-a73d-4a51-8b0c-3f7ddc8801a6</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8f9f884d-2731-48bf-adef-61668fb3caa8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa0b9dc-fa4e-4ace-ae5e-ea1e7de1e480</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa14c51-5759-4849-a2a1-eca331033540</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa1eb56-de67-4bfa-8617-bd630e20f50a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa32127-e384-4f51-bc89-90d0e35abd80</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa393df-b2d3-4d64-b9ee-d832ec8d0157</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa3e9e2-b9a3-45e9-a926-31855ea08251</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa40675-2144-44f5-b7ea-49d1ab84a255</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa4aa07-69f4-4bc2-b7aa-ca58323605f3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa4eebd-8544-4e79-a7f5-3211951168b5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa50b2b-0d35-4b85-a684-5e870da7f6a5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa581a4-8abe-4752-a6af-5db742a709fa</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa738a1-b4ef-4f63-b43c-f4f8d1ad5d23</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa7fc09-e93c-467e-ad8b-2f8fb843c92b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa856d4-6500-41d2-b23f-cca293286aa8</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fa9f106-ef07-4080-84b3-e48bf2a6e6cf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8faa4971-b13c-4d1d-bc34-c241b8eb083a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fab812e-dcdf-4280-a0fd-5d96529ca55f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fac63c3-85bf-43e3-982d-e2da0cb2dd26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fad0192-bead-45fe-b1d2-5e5153067e24</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fae1a50-17c0-4d84-9ca4-2f2297cd5870</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fae984a-d0d8-4075-bb50-a935093d041a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8faeb6f1-ab62-44fc-a5cc-5389133b07c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb05b52-9b69-4ac6-ad46-e28ec8c2dc24</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb188bf-fbd0-4050-b8ff-a83b2163aa0b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb20f3f-3787-4880-99a6-8cf182788d74</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb228df-31f7-4728-aabf-56f17c0842ea</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb30db7-28cc-4c82-b96d-f357dff634c5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb311bb-f8d6-4c0a-80f0-2a03441c59a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb3c234-beac-49ee-bd31-ca727dece9cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb4a72f-1d9f-483a-add8-ae3b95ca4271</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb7ff72-9748-4d4a-9a4e-1204ed1806bf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb8263c-8c00-4149-80b2-6a1fc071b3b1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb8f053-83b4-4b79-b447-a4c896b7b99a</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fb99e49-9422-4937-8d10-f57ec4453315</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbab097-3364-41c2-a838-15e0ec3ecc83</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbb12ea-3fcc-4d9c-a3fc-46e6d33e99c2</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbb2ffb-e6f1-4afd-a21a-18d3b47ff5a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbb40da-5e6e-43ea-9fff-ff44baddbeb5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbb6c62-ff67-4acd-9cc9-f9e8f5937e5c</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbdae20-aee5-428c-8b98-9b783e6e866f</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbe0ff0-2992-455f-9eb4-d9f275831414</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbe437a-9473-43f2-85de-c8d641363876</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbea213-345b-4784-bcfb-ff7b7fd105e2</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbf2946-ffcc-4e74-92b7-93d70dbe2cf5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbf8a1b-625a-4e8a-abdb-ae671bbb5670</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fbfef09-9319-4159-9346-90b0d8bc0898</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc0ec54-9941-4925-b4e8-07d4b42c8e00</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc1cca9-ac13-43e2-8d00-543dcdfe8e2e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc201cb-d44f-40c9-a972-dedbf211a849</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc26af3-27dc-41d4-bd2e-9aa044d3bf7b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc285ee-68ca-421f-b1ba-c8c7317e97aa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc2985a-6fbd-4cfd-98ea-2701187b093c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc2abad-e13e-404d-9007-5c7b3aadda32</loc>
    <lastmod>2021-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc3f951-18fe-417b-b5aa-193181c96597</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc4ca54-10bb-4141-80c6-fde370d2ec55</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc59c69-dc4f-47b8-a2c0-f1fe2e4c89c6</loc>
    <lastmod>2022-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc5ea23-804c-4a09-84a2-d2045338cf21</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc60693-c729-4f3c-b8bc-153035e2e970</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc6ae6e-bbf1-4caf-a679-92ed68e0eeb5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc78521-4912-473e-ada4-b5f2222329f1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc7e74f-25cd-4ec1-bb0c-f8d716d42e3b</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc8c1ae-02c1-412d-9da8-4d1b81eb1828</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc9504a-1208-4083-bb57-5899e8864c8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fc95a41-bbe3-410d-a94d-a8cea822a14b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fcb1204-88e8-45c1-81d3-9f9846374be5</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fcba8ea-418b-41e3-a352-f23709e4bb92</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fcbe1ad-3273-40a9-950e-bac3b83956fe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fcd0649-cad3-480c-8a09-c3ff5d3e993c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fcd8ffa-7874-413b-802a-7bc7566e830d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fce375a-1162-494c-8572-6a45ff50acd9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fcfbb6f-8d22-4fb3-a3dd-12c654806813</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd0b08e-e29d-41e4-bf92-c34aaaaa7268</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd12b2a-29dc-4a7d-b8ea-9a6147e59db3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd2ee98-469b-4d0f-86de-9772fd4a70bf</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd41782-e351-48ea-9423-05d217efc54c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd41810-2fa3-41b3-bbaa-59b239b443c5</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd4a59e-480f-46ce-bba0-0d104301f0ad</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd77694-2192-48db-ad4d-f09f32e791ec</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd79703-b7f9-4462-8d82-43f73a4ec621</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd79f7d-d39b-4d39-8cf4-673d48a3c995</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fd7d5b0-c9b7-4053-89ae-b910f3f508fd</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fda2acd-8f83-499f-ab24-69238c0a1ef9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fda4c1d-e8c2-412c-b967-21f89c5be2f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdbd612-da5f-479d-b46f-efb7f18f2cbf</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdc2ae0-4605-4632-857e-ad50d42b8934</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdcaa34-d130-420a-8304-7b489f490573</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdcc77c-8922-447d-b976-0fed875fc8b0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdd855c-f10b-437e-be4e-5ad5d0c4912d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fddbe02-d532-46fc-be5d-b23dc2a9f81f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdee743-70cf-49b8-9427-9e117d8c5ef6</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fdf401a-f1b2-4f3e-b900-9fecbea372a4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe02b1c-a16f-4e73-9047-e3e0fdf58f64</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe04aeb-1888-4c94-ae00-4ddd060ec5e4</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe0710d-18f6-4fb3-951c-6338c4ae9bf4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe0b46c-9a85-4bac-839b-95eedd05af07</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe15262-31b4-4104-bbbb-9fed6a9fe725</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe1b4f0-8f5a-44a2-b2f2-e6d3d64c7d6b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe2c05f-a8af-496d-8a64-3ff025088c30</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe4440c-5502-4837-8596-7f70020bd5cb</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe4f120-bdde-493f-b254-c504b99ca848</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe53391-ce80-4fc2-b820-a0d677d2f417</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe54aa8-85a8-49f7-865a-837d271e1ca0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe58d36-6a5c-4fd6-b48f-830df84d9a6a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe6456f-ce6f-4194-88a9-6d83bee027df</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe6b3e7-2dad-47fa-b642-47a867227157</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe72e95-e0cd-4482-ba0d-ea704e39be5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe8284d-874e-4582-9f91-28beb131db3f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe84a5f-7f6d-4f07-9010-2a036136a419</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fe9cc72-205d-46c6-a774-bc4ec42b4682</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8feae3f0-6b47-4511-80d8-7b086567a10c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8feb1adb-ff86-4c1a-83d7-9281fdde3ed4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8feb5935-f466-402a-9541-d0a9f856601f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fec3823-8ecd-4161-9cd2-b8b7ba0afc07</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fec5df7-309f-4a2f-b9e3-a84663a86521</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fecfc7d-8e43-42c3-96aa-dd7292fc1e79</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fecfe30-c2b7-4309-b84f-26403f93b5f4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8feeadc2-66b7-4bc8-8a1a-63a0560e444b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fefd9c6-62cd-4645-b16d-c32736663993</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fefef0c-f9de-4115-8636-eabc923c0799</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff13525-e790-458f-a2c4-232eb8d25746</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff1c184-bbd9-4398-9b48-7b864f1e14e6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff1f02b-982f-4b05-bc0a-880601cb8a04</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff3962e-bdd3-443d-81c8-aed78989788a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff3b94e-56b1-47aa-bddf-7b606b2077c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff55f6f-923d-46f0-ad56-337fd4173fa8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff5b3d4-9e0b-4536-aa55-c040950c89a2</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff6c2df-2717-49f6-956f-a2ba976cb093</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff723d7-fa31-45ef-b6be-2d8cb2e5c7ed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff74969-f472-4855-8245-a39dcc4cb890</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff82745-1508-47f2-b6ab-bceb7c7f2ce1</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff87a3f-a7a5-40cb-882e-e70db4136cf5</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff93cbd-a2db-4b13-b1c7-849fbe903ea6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ff96c15-4b20-4534-a3a2-c2d35cb101c0</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffaad45-2fa0-4c73-bbda-55e35b61f0fd</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffc5c7f-2bdb-4215-af83-7b05b98ba63a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffc6c5f-feab-4893-a17d-1dfc0744d11c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffc8897-7b6c-47d8-a2c7-4ee3b1fccf90</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffcf496-288b-4594-b52a-c803f53d1ec7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffd1137-afe2-434e-b617-c6ccd99cfe93</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffd8cd6-0bbf-43b5-a7fc-8507ab8ce32c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8ffe9f86-99dc-4e3c-ad42-340c9e548dfc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/8fffa856-eb2a-4a15-a93e-21badff074e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90003cdf-f485-4ce9-85d9-4d95b7cc32ad</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90012f26-10a8-421e-9ee4-0356f4db3062</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9002284e-310f-4d9e-bbd5-af7f07df3062</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90026b64-0183-45bd-9aaf-876b7d6469ea</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90043d68-2de9-4c31-9e31-e7a0468d2449</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90045100-5cfd-4d40-8676-04561dfab10c</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9004574e-d4cb-4a4c-9539-4a45031644c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9004bd4f-9d3a-42e8-b1ee-34c3989357f0</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900615f3-6fc3-4fae-9b3a-cc5f44229c73</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900643a9-655f-405c-ac8b-de56da7c3076</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900702ff-3bdf-4a77-8344-748536ecce42</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90073c21-6a1f-4779-ac14-d5b0e778bb70</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90074500-3509-4a28-88bf-83f134e50a37</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90076105-3f4e-457e-8bf9-787c4b2a48eb</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90099010-5d47-4cbe-8485-cf0fef18f958</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900a48fa-b4fd-43bb-9a26-bf0d34881439</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900a5b65-a282-4575-bf35-32fa99202750</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900a632e-f4a4-49e8-8d9d-5cdfb0018d24</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900ad77e-b7e8-42d1-b231-8c56dec8f423</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900bc9bd-16b7-463d-8521-6986f2dcecfd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900ca39d-f0d1-4898-a2d9-1f4f393d6367</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900e0ff1-3eb7-4b9d-9cf6-6139396173a9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900e3bfc-b09c-4cec-a23a-67f40b3ca28e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900e4503-41fa-4eb3-88a5-130dc47cb504</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/900f7542-f33d-4c25-8fb5-186e49424f3b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9011e3e0-7a42-4999-b2d5-d0fbe81ff8eb</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90135a5f-dc2a-4f2c-9cff-3fc110561add</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9013f12d-b67a-4fbc-9a71-43d2bbfc334d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90154f4f-c2e1-485a-920f-ea0d6bc55f2c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901578bc-28cf-426b-ac9f-077fd922cad0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9015a72c-3b2f-4ee5-a8c7-e0ea96b770ef</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90174f6d-f28c-4980-87c3-3ecdb7bf0e59</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9018ddd7-f8f7-40fa-8ee8-c76c7cbe6aa5</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9018f1f6-9748-4a18-815a-e032cbbbe125</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901935d5-63dd-4c84-bae2-ef2e5a2b1e94</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901c2df5-33ad-42e7-8842-152736ce5980</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901cac33-792e-4329-ba0d-a2efceb89c33</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901d7ac2-3d79-44b9-89c0-1769604c6952</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901d90d4-085d-4edf-ab9c-e24f76ebf3e0</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901e2113-495d-4c6a-bb3c-d8c7f225992c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901e3c41-6ffd-468e-8054-f65ae06735f7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901e615e-34e2-4915-83b0-3e709973fcac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901ea1ac-4f68-446c-9277-73a7d1d96c6b</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901eebd9-aba6-457a-89bc-4ce96287fbd4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/901f801e-51d5-4126-8819-531f071074ff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90212aa6-06b0-403f-ab6e-245adcb66804</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9021f411-5c3d-4aa3-9906-05ed93134c6e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90225f4b-385d-4b54-8781-89897f2f1825</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9022ec8f-b762-4768-a0ad-ff3c46c1dfd8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90233657-da11-4248-855a-80c1dc833976</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9023fb5a-367e-48f6-bad9-23388ba3a913</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9024ef36-b4df-44e5-ae4d-e7e50dabda93</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902629f6-c000-488f-970f-b77296f5f50b</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90266df5-a73e-45ec-adb4-5f686f719730</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9026d1df-37ee-4e77-ac73-cbb755000a85</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902737e4-cadf-411e-9725-bd352831ac94</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902792a1-4c03-478b-be54-9860869245cf</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902a040f-4fed-4892-8528-814c446be677</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902aa70c-d881-47c5-b8c3-bda087ea3f35</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902aadab-5e7a-4f13-8bb9-aee0d308d9f9</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902ac2a7-394e-49f4-8adc-c7175802a634</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902b231b-e385-4885-a031-f85560d59693</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902d5a82-c397-47e7-b71c-c6fda3ac3713</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902d8af0-54e1-4abc-b40b-e84c24451fec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902f97bb-a472-49bb-aa98-62c91f26c860</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902fdc83-5b72-42c5-af01-954188f47b74</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902ff7e6-dc20-4926-9857-5256a39c83b9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/902ff9d5-cddf-436c-9c73-1dd7f7d1ad13</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9031c8ca-dbd8-4558-8e15-176f659045c8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90327b84-0bea-4119-abd2-2b59a436ebf4</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903430d8-9c49-4669-a1e1-e81a6f4fbee3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90353fdd-3a1c-4d17-b460-e4b0fdb0733d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90355712-537a-4b48-b57c-bd356486d73e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90364b0c-887c-431f-9e8d-25bf718ff994</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9036a5ef-acf1-44c9-a35a-9b2163b8bbe7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903753e3-1fa4-41b4-bc9f-820791c9095d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90377dbf-0545-46b1-a50c-e147b037ce9e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9038100e-5ce3-465a-8d31-7208cb897a17</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903a1ce8-165a-4015-b824-a7496feaf526</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903a2d42-defc-423d-8d7d-83874e3f8b14</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903ad9a6-0bfc-4d6c-ad61-6d73396399f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903d3f2a-2462-49b4-bd09-3acfda89a709</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903f37cf-957a-4bb7-9275-5fdc905349a8</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/903f8b02-ca7a-4fa6-b239-38b832506ffe</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90415264-a2f6-4863-a887-d785db94061e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90418274-0a1d-4a0c-9cd3-41ab6245919b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9041a0d3-4a40-4490-80c9-a3812b727257</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9041f400-e8e7-4f7a-84cd-78fde78ee978</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9043c638-2744-428b-bfd5-1f5b1a0f5e4f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90442af6-d7d0-49a8-948e-710712c04ea0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9045cc43-1ce8-401e-8915-debf3ae66f2d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90467361-3d73-4d72-8664-adceb2b6a796</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90486290-04e3-453a-9514-58250e894c61</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90486771-09bd-4af2-9103-1e606bb683a5</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90486938-1b1b-4695-8111-fa05ba64d1be</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904aaf96-2c8d-4d76-8898-d1e349dd2ce8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904bc032-6985-4571-8782-5a7adbdc53c8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904be163-6eda-4831-b200-bebcca958f31</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904c26e2-22f9-4cd0-be3f-3fbcb92d471b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904d640b-0863-4c2b-8556-4cc8406275d9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904dee1a-3ed3-4738-9b91-23417f5c9944</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904e0193-654b-415d-8d45-cabd42f438c9</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904e3bb0-31a9-4af6-bd90-741956da6571</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904e4e1e-2b56-4fe1-82d8-9658e5a8ebb0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904ebbb8-9f63-45d6-975e-97e11f3054d4</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/904f6208-7b5d-4f3b-88d7-039d72655570</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90503739-6573-4d4b-8489-4d1d91603b46</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90506234-cfc4-4946-8f94-a3bc4934dda5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9050c52e-7649-49dd-a1e4-2e6a9c396ad0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90512ae7-7f5e-4f59-91a5-af989d7e8ded</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90514658-ffb7-42d3-b47a-109af844c7df</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90518559-0fad-4e51-8336-017e63e099fc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90538471-f4f2-440f-bc78-9952dbb7cb03</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90544b75-30ff-4888-8f5f-514a5c2af5f3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90552630-7406-49b9-8efa-6fb06bbbfd4c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9055d511-03db-4156-a5ad-325085a9b64d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9055f6b5-24c2-49e0-9f78-0fd3ca495984</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90562c8f-7a28-4004-a3b2-92345675bc5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/905711b0-b8a0-4dda-b880-93fcfd43980c</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9057f291-f111-44f7-a1bf-4d7b710ccb40</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/905946a2-d5f0-48f2-9de0-c2d8583b9b3a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90598de9-df31-4739-ab4d-697cbb5a8b00</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/905b4b16-5ff8-45ef-bb6b-131849fbac12</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/905f5abf-95f4-4e02-b151-60e92b55b398</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/905fa841-cf58-412e-8129-6c1e2767e942</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/905fd48d-16df-434a-a796-9ef724441c57</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9060936b-bc08-42a3-bdb4-d4c9c8e1b258</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9060c2d2-8b94-4c9e-8079-25aac44d99e3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90611e66-9470-4f48-8454-571846b88f09</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90612e06-4371-457c-9135-7ad8472bbdf6</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906157ce-2e48-4ab5-a1d6-522f0642892d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9061b120-fdcb-4c2b-b03d-ed52718d212a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9062f833-0a60-45d2-93a0-e81b8a3ebd02</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90631af9-8adc-49bd-8eff-8cadd8bf6e38</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906488c5-d188-4f47-9233-870c59198c59</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9064fbb3-b9ba-46ad-a969-a65bb60b2825</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9065380e-9f7a-4624-bfd6-26f03b4436ac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9066481f-e402-497d-a8e1-b22f4d6ac459</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9067af82-2487-41d7-82da-c85c3d435d10</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906836f3-456e-4b0f-b0e8-7ddcebf01d33</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9068b215-4d37-4277-879e-b0b6e844e9ae</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9068da43-8308-49ba-b7e6-8cd3ffac9dd0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9069c84a-4674-4ccb-a449-d74bed4776c3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906a0a72-16aa-4bc6-94c7-61fa046488bb</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906a2449-cbd8-4415-9b93-1458bfec77e6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906a730f-9ae8-4bae-8d1b-57fd47644a77</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906aa408-6c24-4b4d-ab96-5efe3a7446e2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906ac2e5-29f9-4f8e-9951-5a882649d690</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906ba179-8fae-4d0d-8af8-cad82ce06990</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906bdcae-f7a2-4c38-ad9e-f6ea9719d47c</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906becc1-99c2-4fca-9f1b-eb7949239c10</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906ee303-9c7c-4bd8-be35-e0d3cd451907</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/906fb848-ed21-4a11-9569-456cdff3aeb1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90700c6e-d23a-4b8d-8e02-28a5b0ab5cc0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9070cee1-e1f1-4296-aaf1-a2652683cd44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9070f3d6-b49f-47ec-802a-d8e3d186e574</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9071200f-3ffe-42b5-8a6e-1332f4465d3b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907166c4-3d38-489f-a8d9-15664bf60961</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90721aaf-79e9-4c79-b2fb-328e83ab0e62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9072b047-0b07-4b6b-b19a-c0daddc63efd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9072dfa5-3f30-4e7b-94c1-a95323a60e78</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9074d770-79f9-4e92-8bc4-fa7b94fbe99b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9076901b-e66f-4e63-9caf-3bb27e84df03</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9077782e-30f4-40fa-8857-a1a2e612b9f8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907781b2-7622-4cbd-ac00-d97718d2a0ac</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9077d1da-5fa3-451c-bba5-7c67915cdb6d</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907872d2-725c-4854-aded-878d81c35678</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90789ff0-43e7-4985-a906-809073fb0b1a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9078e0d9-199f-42e9-a12a-701130ed3490</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90799556-74aa-415b-bb3a-93c745375e79</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9079d82b-0e8d-4cd6-b871-c3c912fded5c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907a17d3-f4d8-4c95-a05c-9a863c20d34b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907b0099-1a5a-4d5a-b8f4-f3d8383a4566</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907b5d7e-5974-422d-a441-3f924dcdeb12</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907bf760-6050-44b6-ac14-e453ee1ce22d</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907c03ca-9c7d-4c8d-9c78-e608f824e977</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907cd48b-9047-4257-9cc7-0a2952fd911b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907cdd36-9900-4fe3-a93c-20db45e03632</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907d8e41-62d3-49bb-8647-854e032582e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907db013-a9ad-4b67-b3a4-2ba35a9d3350</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907db93e-7c51-4f15-b72c-a93d7be86ac2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907e45ba-6049-46e9-8426-33b797482747</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907eb6dd-4575-4fc4-aeb4-ef9992a7203e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907f1ce7-8bea-4fc0-9474-a3735b59dcd4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907f29c3-3bec-4d2f-b362-9fa72ad3b568</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/907fc52d-2661-4f44-aff3-550a805dd3c8</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908042d4-d4d5-4f42-9825-ecaa4109321f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9081b603-1dcd-4709-903a-cc7898a4d63a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90836a6d-9057-4749-b07e-8fb25507f7ed</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9083e51c-58ef-45e2-b87f-8b48c5c9e5e0</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9083f568-7db9-4cbc-95f2-b8ea67df6d90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9083f8f8-eae1-444c-96e6-6d9cecd93acc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90843952-c306-4675-b087-f0945810bb15</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90859d02-8232-486d-84be-dd2300bc7a47</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9085b8c5-89fd-48cd-bb5d-a5d4b18b2b76</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90867d7d-14fc-410d-a1d7-9050a9386bf9</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9086d123-ce7f-4751-b1ac-9ef684ac3fcd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90873fb7-9136-4552-b365-b0e4a0a7ec83</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9087ddf0-2e09-4191-81dd-7d73b60936b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90886a81-46ff-43b9-a421-546eb95fb03e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9088b1dc-751c-488d-a1f9-09e4c2cbedcb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9088e650-4ac7-406c-802a-e42171cd86f4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9088efed-3d9a-401d-b9a5-a48d2e5503d2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90897ac1-1579-47e3-b22f-e5fd157abca6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908a782c-50c4-4926-8209-eae0bf04f65b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908ae6aa-5199-4408-9edc-210341979903</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908b7b39-8a11-43a9-a9d9-45792b8e3c4f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908bdbf4-fcfc-452a-aa6c-25dcb3286efc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908c1c3d-250f-478f-a035-d7884cd4c0bd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908ddbb3-6e57-40d8-90fd-be4abfd42075</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908e2f64-dc6a-49b1-8940-d7fb3a6713b5</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908e3867-ca41-4ac4-ad89-6f49a9add34e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908f3e7a-6a88-4195-b2e2-a4487cf189b1</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/908f65e8-50e8-4f16-9e9d-352df17f4003</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90900152-9814-4c9e-9dbf-309a1759e326</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909010a6-49cf-46ac-ad03-f75792b46374</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9090a67f-9ba0-4372-aba0-0cfbda812666</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9092d9a3-796f-4e6c-b84e-1ccef5a71e6f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9093d1f9-0a46-47dc-a825-99cfabc35f6f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90940493-f0f0-4236-8148-16b763cfdcc3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90941b31-f7b6-4e8a-9ae4-50928e2d6dd9</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90944e84-ca69-4ce5-a309-506e17ff97ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90946d24-fad1-45f2-93be-a5981aa172f1</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90950a1e-2a14-4439-bb37-385773c893e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9096224a-cf6a-4bf1-84b0-44cc959e5414</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90975329-4212-4129-b937-d3290a675dc7</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90977ed3-cecd-4d73-a72b-4f3eeebcdc62</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9097d87e-7eef-4b64-adb3-cea302177d00</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90980a9c-aa7a-4dbc-8e65-9a4ffe5da5c1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90986840-592a-4825-bafc-ace257669eec</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9098a712-ac74-4854-b87e-ed816909d593</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909a3073-5647-4358-a29b-0f97cc3a37fd</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909b7a85-a5a0-44ea-bf92-8ecd6327e5d0</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909b9fdf-4a7f-4790-82a3-38664314dac8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909bdfb5-cb67-4ea6-b9f8-bfe1aa07c0df</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909c7c8f-f645-4572-9b75-2f7ce2b9178f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/909d5969-4d9b-41e4-ba4c-4a0375c023e9</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a0b9da-214b-4371-94a8-0e86782e1227</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a0de8f-324f-4db7-a9a6-200a36623dcc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a0dea8-0760-4e0f-af74-3b9b9ff15ab4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a2289e-9dee-4e07-9427-5bebdffede83</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a23b46-48e8-4b29-8809-0c8330bb4a97</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a25dfa-f8b0-4c50-b263-f2262e3439b0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a2d93c-603d-4d72-a54e-438cdfe9bea4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a2e345-bbdb-4c8a-9d14-3cca80d79b8a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a336b3-0395-4942-88e9-f3047756f599</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a395e1-bb2d-4dbf-ac68-7340663f846b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a54088-3e31-4846-9118-8ccf7f15e503</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a6015c-dacc-420c-b47d-6ad4cc08a14e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a7c106-dd92-4862-afb1-235ae76ce674</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a8a3b4-cda2-4c73-abd3-9f3143c8acb5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a8ea94-daa1-45de-bf58-94a112a5ada1</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90a93700-d172-42e6-9ec6-2b98e5ea2eed</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90aa1220-31e3-41d7-a39b-ed62a8051662</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90abc1d0-c49a-4646-a06c-b9d507fdfde4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ac478d-76b0-4eea-b77b-000a014e3214</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ad083b-9b14-40d6-a9f6-e13f02448a74</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ad3377-0a40-4d09-95ed-d04357a566a9</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ad71c9-24f3-4b22-8d92-3b100423d346</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ad831b-d804-4012-967c-af8250f6d8be</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ae75dc-e73e-41a0-a99a-6be4a928fcad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b0f6f0-8a2b-45ca-a87b-61a7ce7ea8f5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b1024d-b10d-4b06-a8dc-dee6b14f7e8e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b16794-c883-464e-a1a2-6ba69c5b8abd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b44b17-e554-4cfb-98ca-99b3d8fa881d</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b4818e-bb44-4e60-9f4d-b435da604a80</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b482d6-ca99-4ee0-a9e8-da3d43ba1c08</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b4ca60-a255-4abb-a923-cb8f087b3d23</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b58ebb-707a-4c88-ad65-9f671b8b3c19</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b5b3ca-d13a-470d-987d-1750c5df8e97</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b74649-78cb-48eb-aeb8-8259ffb3a02b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90b7e06a-ddb2-4356-8db0-e6373b0071b1</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ba4dfa-5da7-4d24-b00b-db079c046056</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90bc137e-86bb-4b9f-8830-bde6ad6b1708</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90bcc661-5ca2-4571-aaa6-b2c7fe90f233</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90bd0a0b-9a38-4f5e-bf75-aafadc1357a6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90bd8fb6-0350-499f-bb0d-ce087a26eee6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90be6568-7db2-4610-ab39-59c6cd3b3bee</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90bf160e-9515-499b-8779-bea195c16dac</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90bfac70-903d-4a04-b9e6-9b8677f1e20d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c03cd0-6780-49fa-904b-39c063f66b7b</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c03ece-d4b4-468c-ba46-dfabec0030b4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c085d4-c223-4e35-8e2f-04bc684d73c1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c16781-3482-4a51-a5d4-e83bc9b39eac</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c19191-ee94-4035-982e-17f2a6688139</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c23843-7ab8-42f1-9d13-78460c934649</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c31f98-9c5b-4140-9b3a-147d11115ff5</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c3fe4b-aef5-4d56-9eca-0de570ac90bb</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c5427c-d334-4870-a994-75eae6a49894</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c5ab1c-988a-4da3-8209-93db8238f3f4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c61111-48d7-41a2-80f7-3bf6b95d2bda</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c6a6b2-9ca8-4553-9abf-59c1576c19cc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c7c10f-3bb6-4317-872d-e8306370112a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c8c2f3-7464-4d9b-b3ef-9afc96f129c6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c9242b-a434-4400-89e7-6f0d006af527</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c93097-57a7-4b3d-bea4-d523e7b179de</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90c9d071-51bb-483b-8fe8-3ae740f265c2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ca2569-7af4-442d-8448-22fac5d2fa39</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cb89a6-0a0e-44ce-8b50-e51217b9e071</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cbed04-0207-40e3-9b64-064099cfa146</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cc2347-31d7-4b91-b4b4-5261cbfc2bb6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cc6035-2388-4344-99c6-a691fc68c35c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cd3010-c032-46ab-8686-9cf0c0173a65</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cd5904-e326-46e4-bc9e-c7a5316e67b3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cda9b4-7e03-4cbb-a55d-208ca24725fe</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cdaeed-b7e4-4c30-bae0-0314ff4dc365</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cdefac-30fd-4336-bb2e-20d33ccf950e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ce682a-dce7-4d5c-aa8e-dbe27856ed52</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cf0c69-87da-4cef-afcc-c88082dec0cd</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90cf9916-dd47-4f11-b9ed-93b3650bc005</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d13222-47e8-4932-b962-2605b461f604</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d13498-c872-48bd-8d12-c673340dd089</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d1ac2c-f718-4b9f-bc81-fd6f6f5a926d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d1c15a-484c-46f5-9f00-3d704ae8b853</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d1c72e-c158-4a6d-b42e-0bd37a5f590b</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d20340-d260-40c5-8294-cd0c6d553b27</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d229fd-17a9-4079-b362-efa6ed2e67d8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d241bd-63bc-4b96-8cdc-d4ced39abf32</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d2b5b9-705e-49fb-80ef-b1f3c819adf0</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d3cafc-2443-44dc-a947-ab30d7b2e2ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d457af-1720-4727-b003-94d6be78352e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d4dc55-5f1d-43a5-8faf-90cce910a04b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d603d4-df87-40ff-a9ca-206e1304fcd8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d61796-44ba-4c95-8066-83e73bf05531</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d6ff16-aaf3-4128-a2de-03181f706f3f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90d70c18-a88d-433f-96fc-c40066d1f51b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90dbb7b6-39b7-42a4-b627-1757b097b99d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90dda529-2e7e-43ac-988c-772cd368b5f8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ddbdd0-c6e5-4600-aad1-11c425fe55c5</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90de17e4-685a-4b83-ae7f-27bec2d29c40</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90de53f8-57d2-4a52-81df-c0b2e67b9ea1</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90de64a6-5e9b-4b4a-880b-37610043f854</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90dedf5b-c1b5-4f90-bce1-3c55788519ef</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90df83f8-490d-46e5-9bb3-6ca3ed7c81b1</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e233b8-37eb-4f6e-87d1-c95844601416</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e38dbc-46a6-4e24-aac5-c7bd0e6cf9be</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e38dec-249c-4772-97fd-c997cbf4c3dc</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e3a074-aa71-4ec1-85d5-0d7cdb1459bb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e43f6e-797b-4530-8e6b-5b3060e5cbfc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e4fa92-36c8-404f-91b4-177417ac1255</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e54901-d816-449d-87c7-8f2eb9199229</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e7b7f0-4952-416b-aef6-e5298a03c4c6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e8fb06-cac1-42d2-b01a-921fd375970d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90e977b2-2b7f-475f-bda4-75dffbead44c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ea32ae-e491-40b1-a470-bf603e0032f7</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ea3bff-6702-4408-a19d-e347a73e237b</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90eafb15-8bd8-4071-b4f4-1588b87fa829</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90eba1ed-f3ec-4ec4-b0d4-fa913e33be6c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ec2799-5418-4f0f-8a7c-80a8540a5683</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ec5d14-89c6-4898-9c2d-e1c62508593c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ecb7a1-1cf5-4873-8bd1-1fcfd0344733</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ecdb7c-1220-42dc-a45d-efb77a5777e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90edca18-62de-4cf4-80b6-1bd6cd3b3575</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ee8678-f9d1-457b-b0db-01b44b8f3bf8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ee9e83-06cf-4091-81a8-7c98692699ee</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ef3f43-db9b-4069-911e-686d940c43cf</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ef8d19-fb50-4bfb-bfd1-dda8705e1635</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90efaad1-081b-496a-ada1-f420faa398bb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f090a7-11b1-4330-9086-24f8c65a15f0</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f0a144-ba94-479a-bdfc-b5bff0778fbc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f0c018-ed2b-4566-90a2-ccd304a13874</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f1c1e0-4683-474f-9371-49c40e499dd1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f216a1-72cf-4043-a3f1-c94c0a8a2d72</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f23be1-032a-4e93-8e94-1252ed30c9e7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f2d4f7-02b7-4dbe-b8ad-c1cf5543ecb0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f31da8-2109-4b18-89a8-a49ac6931da0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f467b8-0a0b-4c20-b77f-b6adacb092cc</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f61278-fbfc-40b1-91ed-61984b818945</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f775af-083b-49c6-a94a-e0d98cc0162f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f8a9a8-62a0-4ca9-8f44-208757deaeb2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f8fb62-1aed-4486-8f24-7b9c30fcaccc</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f95ca5-df03-4461-ae67-59ed5b65881a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f9bbcf-6075-4cd9-89d7-fb1c04b0cc0b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f9debc-04a8-4f09-be94-872908653043</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90f9e5cf-7843-4817-88ef-71591704988d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90fcf495-0288-46a8-99a2-65d74e02ec94</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90fd9726-3613-4665-8c0e-89a5ebf7ee02</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90fe54e2-9569-470e-a830-acafafdbef6b</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ff1b57-0af6-4a96-b52d-e1ca2ef30dd6</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/90ff22b4-5fea-4014-8ef4-475a2ed5e114</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91024d84-03fb-4a89-9d64-01fc8a1a8daa</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91026004-dc0a-4dcb-a61a-dfb6573da22d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910296d3-0cc4-445e-9bc8-b67202b8f7b1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91036e44-7035-4d62-aee1-4df040a85f6f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9104705a-e069-48e6-b59e-a324c74e8879</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910471a9-ecb9-4fe3-a536-fe1e04377de7</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91048df0-772f-4257-897c-bd5e50cb51a8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910565ea-a486-4587-bb79-0ad7b97ebb1f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910664ca-f0df-42dd-a6a2-76895c6ee00b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9106f62d-5bb2-412a-856c-e4ca33882c78</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91080286-8eaa-4474-8a93-d1c70586e440</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910863a5-38a7-4064-b90b-f9c068b7e5e2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9108a43c-b083-4c2d-a5f5-478e5e0172cd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91096225-ce95-453b-bdd7-11daa552b4fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910a4da7-d7d8-4559-893a-008294d1ef56</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910a4dc6-a6a9-43a8-a8d0-09d32eade335</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910b9700-0cc0-4fc8-ad20-a143de714845</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910cd7be-aec8-4983-a732-5a039fdb2043</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910d05e3-d645-4239-869e-50b86245eb63</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910d0770-5f60-4e91-a732-b3bba9333854</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910daa51-3d81-41d2-a330-aeed3b07302c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910def23-a1a2-4459-a8bf-d558e3ef51e3</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910e6b8d-3fad-45e1-86f0-cced1685eb07</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910e903b-1c28-46e8-a2cd-80c9ccc26678</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/910f96af-f53f-46fe-8c3a-ecae97ed3cb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91107b40-231b-4330-9d7d-562eed935ca6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9110a12a-662e-4432-9cf4-c7d5a8f2b76e</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9110dd30-f0c0-4624-a0c7-8308c1e739d5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911148c1-7873-4ece-ad21-1c17b1e406d1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91117c90-74c3-4b31-8888-a74565f1aa3e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91125948-2f6e-42cf-88d2-c54f5243d51a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9112a278-aac6-4f5f-b531-c02f793bce73</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9113b3b1-3ff7-4e81-ac9a-c9fcc02f5645</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9115208f-8806-4541-9c6a-d499a1a7a330</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911571f2-bea5-4e98-9247-6ddadf425fe3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9115c1af-1aab-4ae2-a23e-0737a297ce2e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9115d7a3-2f78-47fb-b78e-2a6f61c4ff94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91178207-86af-4684-a1b7-2917beb99c4b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9117f909-a3e8-4b33-af28-a2e931225e20</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9118742f-777e-4ab1-bdd4-721b8e928796</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91194e85-c7f0-41eb-8399-8ff5d0f59bcc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911a57f4-97bf-4972-9eb6-82162b63fc20</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911b165f-5b82-4c61-82ae-6c08c6457a15</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911b2f44-b764-4873-a82c-4a8e534079c5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911d16e2-8f63-4979-b4e1-e61db691deec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911d3843-ca24-444e-9f23-a7886873380c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911d65ba-77a7-48e3-84d4-5682dcc905a3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911df301-0b51-4c47-bc06-e3d1900ff802</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911e9683-86a7-4202-9f8e-13046153553c</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/911ef665-0408-446e-a34d-249cbad8519e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9121e786-69e3-4fbe-9ab0-ef7173e5c246</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9121f92c-e462-48b6-bed6-39280d23ebac</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91223591-f43f-42ac-bb1b-569036431042</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9122972f-a2ea-46f0-a08a-6bd6a73a6df8</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9122a7de-5b3b-4309-83f1-8246a851d704</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91234fe6-788d-4333-9c83-32320328a3bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9125bcb0-4d4f-42bd-9525-8bc836c033d3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912612dd-260a-4956-8270-b0205ff3ae57</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9126a981-9282-4cae-9a28-be1556e842ac</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9126a9ca-e6a3-4c84-bcf5-1076dd9e60c3</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91279e10-7061-45a2-99d9-751571ce98b4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91280514-6979-4558-bea3-97e4c57a3001</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91284b59-424f-443e-a93d-b5537cfb9a25</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91289c00-1d04-4591-b398-7f82e43dcfff</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912a4bfc-43e5-4c52-b249-51c0dc49b4c4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912a7053-de77-409d-ada9-e400051e9a5d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912c2dad-48f0-4124-9189-c9599e49ff9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912d3aac-0ad9-4c79-b7ef-0803752ad8dd</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912d3b3a-4a32-4767-9efd-1e7782212968</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912e6ad8-d8b3-468d-8cdd-1ee7c87bcdc3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912e953c-20cc-4013-9ea3-6fcd43619277</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912f2347-c594-4e13-81bc-20aacd5d0bde</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912fc9d9-a901-4de1-a3fc-99ea5975b416</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/912fec36-fa9e-4c8c-83c6-72086dd3745b</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91303afc-4e2b-4c2f-b1b8-24a64c3e9edf</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9130eee7-d878-4864-9b8d-7539a8755f87</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9131ee3b-5ffb-4aa4-b1eb-8348fd4488bc</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91321d94-faca-4e91-920a-f83be8295347</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9133c853-8f3d-4036-9001-3ed4754f71c2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9133feee-a672-45e2-a052-5677e7f3f1e6</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91343810-acd7-4b87-8b9d-9572ccb6fcee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91343fb9-299e-4362-9864-444b386b6db1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9134b764-cd1a-4e85-be1c-af51965d47a1</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9136eec7-b26b-4135-a21a-b1fd1c4836bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91372ab6-5de7-4b8c-8e43-f5bd8049fb5e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913767d0-de90-48e6-9ed3-875b3cf91965</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9137c926-5787-4a7d-811e-a95e27afe3b9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91382185-10bc-4232-9ba7-59eb17c2e3ec</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9138d46e-714d-4a94-a2f0-98421f85a342</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91390493-91fa-42d4-86de-e0c407f40b77</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9139c059-9f8e-4eff-8b0a-0e897a3f6c73</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913a97d6-7442-4d55-ad6a-16e8f32a378a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913b3443-3039-4a52-93bb-59ec97377d44</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913bc339-d4ac-4c0c-83f0-5e41a76c6f9d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913c1772-5e62-48e9-8f3a-7d907562ee46</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913e67bc-46bd-4c41-8fb3-15f9b7c628bc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913f2496-9517-42a9-a1d7-c244a4e2a6ff</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913f5452-3d4b-492e-9a30-01f66d7bbc5b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913f57e3-5623-4a2a-bb6f-0ddbd2355e7f</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/913febfa-cdfb-4a4f-868c-a39ac1c3c310</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91417fce-a957-4d1f-a15b-4ec33f5a1476</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91423271-b582-41f8-9ee0-2a471f2f0149</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914270e6-fefd-4aa2-8999-163b305e8427</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9142d346-9e0a-4c8d-871e-7b695d2d6373</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9142f898-70db-4c4a-8f44-6a8447f18db6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91432047-0fc9-4ebc-ad6f-36dc91838949</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9144d45f-9f02-4f0f-b5f7-acd50fe775cd</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9145327e-45a9-40f5-a848-2da8f12267f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914552db-d60c-4a5c-8576-69f0398b57ae</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9145d064-93a8-4111-a6d6-c82444996b22</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9145f7eb-767f-4584-aa16-a4fc6955bb8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91467cbe-5695-4203-81b7-6f1e852b8e06</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914691c0-9686-46d8-a4ca-9aff1dd9c3bd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9146be16-fbda-43c4-a374-4aee628dbb9b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9146e89f-3e0f-479c-932c-a9198c08d170</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914884db-aaee-46cd-8f02-8a62482f6406</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9148c3ac-9d5d-453e-9f72-1f34d37390d5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91492018-67d0-4d97-871c-8f925b8dc769</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914a36ce-f608-430d-92eb-74354fe2cbd5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914b2209-5d26-4777-ab9f-8a2874711e6a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914c75cb-5598-49de-8d4e-9aae55e39f38</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914c76cd-7aea-4c9c-9209-0fe36998d529</loc>
    <lastmod>2023-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914ceccb-3b2c-4762-ac97-efef215aa4cf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914d7ca2-8ea2-4f4d-a762-904b47079e80</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914e3de1-cc79-49e3-9287-0b2cc1b61583</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914f4f87-d485-40d4-aee8-0f8085c767ab</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914f84bd-fe66-40f7-8b02-b9d8ed34b0d8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/914ff6e3-2cef-484a-8259-20d5bde49f08</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9150b15e-984e-4568-a5f7-2aa918edf43b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9151d740-8e49-4997-bde1-a705c23fd162</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91523e42-5931-4734-9f36-9d2d9eae201c</loc>
    <lastmod>2024-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915255f6-a553-4693-9f81-7364eecdf400</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9152f398-b3ef-4992-a075-7ff872baa42f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9153c877-04fe-4e86-a16f-a74db733e456</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915423a5-8f75-476b-9432-185c29f9b31e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915451ee-4f37-4e80-a0e0-3b04a84a6d3c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91548183-2258-4881-bf80-9f45d7109dd1</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9155ba2c-04f2-4817-b9db-e8df68fdbadb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9156d632-45a3-4fe7-b0be-b24fa2c68a06</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9157355d-0bd9-4f60-8636-ec2e8ce89b6b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91578f90-a5ab-4767-8b3a-de112564b1d0</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9157c2f3-a13f-4b88-8acd-7f243c3e50c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91584116-d310-418a-9731-0b6aa3182822</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915a1d06-31f7-4ff1-be31-ebc4b518211c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915a6517-6544-41e5-9f8f-e5231553d73b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915b2a76-26c8-4806-b969-991403e2aec0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915b741c-f2b2-472d-9559-f11bd674ecf4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915b9493-3815-42e9-ae04-3d87540e3fbf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915be96f-4ae9-46ed-9229-786d0c2fc8b4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915c09fc-5e01-45d1-b079-f7d321bacab4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915d2dbd-88a4-411a-b978-a57fae734b46</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915d3b1c-a2cb-43f8-b717-7eabec5c919c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915dbdf8-827b-4efa-bf9b-614b91762c89</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915e5774-1e26-44fc-b511-859a4a0245f3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/915f4536-2d9b-4fa0-ba39-5e59c5137231</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91610c4f-a58b-47b0-a34b-1b1848b9261b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91615563-b58d-4776-9a45-b573d0b38a14</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91623daf-682b-40cf-8606-42723b66115e</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91632dcd-753d-44b6-8dd9-3e781a4bf98f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916401b8-9520-40f2-bd48-85721ee09a67</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91652903-b5d0-41c6-b1e2-618280e45c8c</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9165a13a-bdeb-4be4-b297-ce4f6bcee7b8</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9165d347-2613-46cd-9799-e13368ba9822</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9165f378-071e-4a37-929d-603c585540d0</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9166705d-0345-4517-a250-193ad38ed70b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91667fd9-7f5c-43d6-bf37-17e47e33ed39</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9166990b-ce6d-4d66-bd9a-7ebc2c322c64</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9166b0f7-9c91-4ee2-b653-5c4b6d4e38bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9166b166-08e2-4e39-9312-9c501733cfa1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9166ff13-39a2-4faa-8b5d-e51e3dc577cc</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9167070a-333a-46a4-9af2-5de0dd6d26e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9167ed91-937c-459e-b8f5-94bb25bfc0d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916a2975-dee4-4c97-9a64-46f74f2b8b75</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916a2e8f-7723-41ad-b08b-9f77ca579097</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916a6113-4859-4b5c-8f08-c44105d51e32</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916aa97b-b369-4c4a-b841-db1e6c833652</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916b0447-68f3-4553-bdd6-961daae88071</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916b2aa8-e647-488b-bc01-aec5a51a5151</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916bbff9-bf92-4453-bcb6-61bbd97df4a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916c4762-cee6-4796-8f76-da8bdb4b6f7a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916cd72b-c61d-4c51-8c41-525f76858a3e</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916d8289-5163-4e98-b549-9f58de20166a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916e913f-a42a-4e88-88e5-5c5cd3f77f5b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916f69bc-d255-40e8-bc9c-3e3297336fb9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916f74f6-dbd8-4002-9375-7481d73b61e4</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/916ff0c7-678a-43a0-89cb-2d60550fad52</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9170a6a9-c79b-45ef-8b9d-88148c6e6a9f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9170f526-8a9a-4bc7-a439-bc6a5f73372a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91713b4d-2523-4580-867c-2d5c9bcfe0d7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91730b42-c6be-4742-8826-899b746134f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91741022-7c26-4bed-97cb-db36418b323d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9174c248-7db3-46f3-9384-120f711bd4e1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91752fa5-e7e2-4c2f-bfac-c4176c744096</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9175f60f-cb96-4fc0-9ff0-b34e064c24c1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91765cf5-62d6-427d-b755-b9ee8cbd0c38</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91770997-c7fc-4397-8930-996f96ba9ce0</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9177a868-cfa3-457b-8ad7-cbbffa426ba7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9177ce51-f916-4ddf-bf6f-fcd423e52993</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91792130-1401-4996-8899-468de51e29c8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9179b760-2c7f-4eae-99c1-479545476ef0</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917aef18-9140-4c91-bcfd-38a293dbb347</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917be0f0-e83c-4f18-bc83-5b9bd36ed256</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917c6d38-2cf1-4384-a75e-d0b9a1cbf96a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917d5b81-b54d-43f7-aa21-a50fcde024af</loc>
    <lastmod>2024-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917dac7d-5cd8-49c6-bd17-ae72ae1c523e</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917e762f-b280-40de-8afd-7379161f571f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917e7a27-d7bc-42d4-8abf-a1e469fd7108</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917e8f75-0818-4302-b69d-dd453297a92f</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917eb3e3-8715-4a66-ad64-7ca371fbc38d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917f24fc-6d98-4013-99fa-c9ac79234298</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/917f93ce-02f3-4b28-b247-9a96fa19e944</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91801c07-b7d1-4e72-8d35-02f6ee697032</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/918110ad-3f8e-461d-a997-70c05df7b299</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91825796-0d3c-4d4c-9b0f-609ea1ff758f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91834047-545b-438c-9a51-c3c2c7ee8e4f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/918348cb-195f-45f3-948c-4a1d56fcb4d6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9184619b-1631-40c1-87cf-1f5e89a694d6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91848018-3983-4946-b903-f0bb0efb1b87</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9185e729-090f-427a-a874-1cd1238896dc</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91864a06-f593-4932-9981-9c448105d129</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91874f45-2187-49ca-9d29-ff21e5c7a00c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9187dc0f-c036-41d2-a5aa-f8597d9b2399</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91888daf-444a-49e7-b4ab-f34807d1505a</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9188cf44-30d1-415d-af24-4aba4d9b6d29</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9188f350-5749-4d53-8020-9ba6867e31be</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9188f44d-0b4b-4c80-ace2-f2cd72a96e79</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91898243-c3ab-4cbd-bb9d-f82f4a693139</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/918b07d2-1f6a-4718-80df-368ea83494b4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/918d601e-47bd-400d-afda-86e6bc84b26c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/918e313a-dd02-4e31-a60e-1196bbe5147e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/918ffe40-7665-49ad-80c9-29ae7659c8f6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91908d12-0a2b-4fc0-a1c9-11223b08f344</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9190d71b-20ee-431d-adfb-c5a1cd9f363c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91912249-67f4-4e12-956d-58d6a60e90e0</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9191dca0-f50d-406d-b24a-fde28cef5f96</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919204f2-49d6-47eb-8275-54e28568c15d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91924c87-c9dd-476f-8d42-90c2a3dab3b7</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91925688-14f7-49dc-8d47-677df88ad115</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919364ea-d6ce-4084-896f-62ff88f7c43a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91937381-515b-4e73-8656-e0a63206f450</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9193ba56-bb34-47ff-8d12-f5c7d830225b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9194141a-c0ce-4e5c-ad72-6a2f9ad48b89</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91946589-cca9-4bde-b72d-3f517dcac88f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91950287-28de-4980-9576-61f4b9cf9e81</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9196030f-3ce9-4b8c-baa5-42fd7fc3f0f8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919625d0-49b2-4245-9259-4b9d3c2e42bf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91967069-2126-4fc7-a18f-ce12113e819c</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9196b9d6-b27a-476a-adc0-ce1c14e7211c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9197d3f8-0223-4e67-884f-d15e64c3297c</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91988a88-1ed3-4bc6-a7e5-2f0a103c8559</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919a0ecd-b11e-4f22-a0f1-db7157f1b780</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919a4d27-e4a2-43be-bdb5-dc1c5e486160</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919ad0bf-6aca-4c5f-9f68-440f924ccdee</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919bcf3f-71ac-4c32-96d3-47e46e035a89</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919c99f5-b3b5-423a-ad05-3896ff1f1347</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919d569a-bb8f-427e-b933-432440072f42</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/919d8c8f-8899-43f6-916d-ec7c917510ec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a0143a-2766-4183-88dd-a2acfac42c58</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a01a4e-dfb5-4891-986d-22348be272ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a074bd-8403-424a-b6b5-f8e92a4799c1</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a11709-5231-414d-868c-8d62d18f8e78</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a11a05-a76f-4c64-9a22-85ee8366a5c1</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a1204f-30fa-41d5-ab58-d129fa580699</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a25884-3f3e-44c9-966b-6d10f47f8fb3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a2c18b-c0e1-4281-98b2-e6b6f686e9da</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a2f17e-65d6-4563-ab34-a25035044765</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a34d95-815e-4274-b8a8-66f49070f148</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a3b8f7-a849-4cfc-90ce-38eaa2d13775</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a40a99-9347-4567-9872-4746cf870ba0</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a470a0-86a2-4ea9-8d2f-8e465a0cb9ae</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a53a05-59a6-4a33-8a48-39e0c588f34b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a57f69-7cc8-46b9-9e26-db1e2b4195c8</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a6af25-29c2-4e59-8eb7-7b59f414ee49</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a7f69b-a540-4057-bb02-89f6389825c0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91a983b3-29c5-425e-9bfa-936171cf84c6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91aa1d99-df7d-478a-bead-29d0900bf91f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91aa4ab7-5cbe-497c-95d7-5da1bd8112e2</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ac7ac9-6e97-49b7-af99-9bc83c39a91b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ad729e-82b4-49a6-a677-ad1e357d9338</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ad798e-c7c4-4118-8d98-3bc694cfe8b0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ad865b-3bb9-44a1-8a24-0fac00457bda</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ad8930-ea2a-4614-ab7a-8b2bf3c36aec</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91add793-5194-4572-8857-dc0f5537db00</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ae2ec6-67d1-4899-84bb-c568a254739e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ae7b9c-6e4f-4d84-94ac-3e64b98166a3</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91af4a68-6504-4785-ac77-0b6adbd6018c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b0a3ed-866e-4503-83e8-d10ad89e4a3e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b1fcf8-9d1b-47b6-887a-fc4ffef1a9fc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b20fef-571c-4458-9f58-9bb86751acfc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b2f7aa-43ad-4a79-a653-0c0a02b037f3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b3561b-d8f7-46a6-a63a-135c818f2f71</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b4541a-beb8-44e1-b7ab-d9287cea5c2c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b55c68-8adc-4cb0-bea9-4e69e87922f2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b59425-a091-4e2f-ac86-35138415d337</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b637b6-4044-4d47-9b10-75e468a736d2</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b6b9e3-a5fa-4fc2-915e-64bd0146881e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b76fbe-d397-4a46-9181-c362ea9a0c53</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b79731-71fc-4d66-b3da-00b1d526ad51</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b7e68b-4ddf-49c4-90ed-4a246f3511a3</loc>
    <lastmod>2023-07-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b855fa-2efd-4e1c-aea1-edc5fc25fbc5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91b89bb4-16a2-4857-862b-21d6697bf947</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ba9c2e-b573-41f3-bc6b-9aeacad92807</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ba9e38-1ee0-474c-80e3-44cacb7423e3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bab095-63a0-441d-b529-221840716043</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bb0aa4-9749-4d52-b50b-bd51a8c7eaf8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bd2007-312f-4e5d-afcb-064bd105c307</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bd2ae4-d303-419a-a78f-0d8524f7217f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bd2f7e-c803-40b5-9b03-628089f820ad</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bd5c41-77a9-46d4-b82a-565ad6139687</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bf83bf-c19b-4cba-8af1-85e80d16b607</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91bfb502-8c7c-4c9d-a9f2-47f66f4a95ab</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c0d813-4fd3-49fa-8323-0f1cbcc40d11</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c1980c-954c-40f6-8285-62ffdf8a5f58</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c31045-56bc-441a-be25-5fa276c7c762</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c38466-e8fa-423b-b9c3-519a99017cb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c43ac3-8d41-4a8a-bc5b-49811d525cfd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c50894-e1d7-4e3f-948d-729297a73646</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c5a38a-3652-4fea-90ee-5700880b2ca5</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c8a8b2-a92c-47b6-a51e-72dea98a455e</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c8ca86-802e-4ac8-80a4-015f797cad9a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c971ba-de9c-4b83-8543-624570cb5c56</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91c9c341-795b-4512-818e-4c1db09ad718</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ca3501-d92b-4b3d-8b1e-42898304a661</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cb300b-8cae-4257-9b82-1cf954d8e73d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cb3619-761a-4fc2-845b-91661813b82e</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cbad65-df33-4227-a52f-041d871c9feb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cbbc55-e4d4-4d4d-8d8f-676577df98fc</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cca27d-f77c-437a-a81b-f0863e81cf61</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cd1620-3d37-467c-84fa-f38379407dc5</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cd486e-f788-4c5d-86bd-73444c2bf8cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ce280d-e020-45c3-a348-f243b5a92b70</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ce3956-9390-4f66-a489-6a9b9c3e210a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cec969-d627-43cc-9925-82ab766c1737</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cecea2-488a-463b-87f8-d5a09e112204</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cf01cf-feae-4525-a241-95214a939fce</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cf2917-fffe-4cfd-9611-58af746bd7a4</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cf3ead-b0f8-4219-84f2-5dc7ed65fca4</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cf6d5d-8f3b-49f6-8a3a-83e2bf085501</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91cf7fc6-a888-4762-9d80-5902ba9008e8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d10978-0750-4809-8dac-233533747840</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d24a37-7a39-4c6c-a4f8-f53c578f2a07</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d2f1dd-e04d-4320-ab21-5db58ecfe149</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d43c67-a6c2-4634-8e16-71a7f605083d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d58253-ffc4-4186-877a-5a18dba4b3be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d6158d-f7b5-4796-b193-8647f1919064</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d69e17-2c84-4a3a-9a41-ac80a408115f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d6a64c-4f97-4e91-99e5-9d0147b8a930</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d6e713-721d-4237-ae5e-4ae2fcf91baf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d88a0b-da82-4041-a566-de1ecf1b296a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d96c9a-e914-44e3-af4e-c53b4b163db1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91d9d38d-18f8-4e19-925a-aa3c7bd7c3cc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91da99fd-ac66-436a-b904-77c5443cde01</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91db8ca4-53d3-4039-9f6b-96d7182039c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91dbe439-ddc2-4a97-8457-3332c74451ff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91dc14e0-c258-4cbc-8bd2-588c599e5406</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91dd6b47-2d02-4ea8-a6bd-9057522c14dc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91de94b9-9e96-44dd-8807-d310660df5eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91df79b3-0927-414b-a5b8-ea075426e1fc</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e09372-96d7-4e6a-802d-526043a09607</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e1caee-5649-44fb-a914-284a63b7ad25</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e31050-78a3-41f4-9504-579fb07a49e0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e3331d-449f-40ac-9702-c47f5e0f0f16</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e3d6c8-93bf-4e8b-afbc-55955b14e33e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e3f786-004b-40a3-9ef5-77d4d5896258</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e3fd08-f0db-4834-84f7-9ce049b155af</loc>
    <lastmod>2025-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e4d154-df99-4610-8ba9-e454f336982d</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e5159e-3ac2-47d1-88da-d0db22523a40</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e5e420-312c-4a2d-808e-b042ff088db8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e7c92e-7ee4-4537-a039-08662e146482</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91e7ead8-3e9c-44ee-abf9-aa0554d0831b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ea5046-0472-4a91-ad16-129988d26226</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91eab263-2553-449a-a18c-d53f8a15dcaf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91eb20e6-08fb-42b9-b8ab-1a685478b6f8</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91eb6c3a-d0d4-4ff8-a374-fc860dce16dd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ebcb47-5c19-44cf-b1a3-673482bc1974</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ebfd97-0d3e-40b3-ad75-2726b1e74594</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ec4cf4-4c88-472f-a1d1-cade50cba499</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ec5b67-6ea4-4136-b418-8d880c7abc88</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ece261-033c-40c9-83ab-95085e9deb11</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91eda05f-29fc-42bf-91ea-de1aea7e0c0a</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91edcf28-9ff5-46d2-aab3-23bd1ea02540</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91eecae2-9431-4a59-8e63-5b755edb0b5f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ef96e7-c8e5-43d4-8afa-91da0e77ac13</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f6a52c-cb8f-4320-95ae-fd5a47eee0b1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f6d701-07d4-4aab-b701-845e1e666844</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f77a13-d724-4162-b76a-765edc712705</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f8bbe0-b348-4621-a9ef-7bbf1f14e3a6</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f918ba-9c59-411a-8360-fe520eb8b568</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f94cba-fa67-4b6c-9917-7c70722369c7</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f995b7-c9a9-4dc5-a826-33eb4c874f08</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91f9cd89-f304-409b-860e-087e267d982c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fa0430-f629-47c1-b20f-1df993ecc98f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fab11b-c7a9-4996-843c-6a3fc7325b3d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fbadf7-0b48-4c4d-aaa8-f28c137c8184</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fbf171-d9d1-417b-b20d-c096b14edae6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fbff1f-b05c-4067-85bd-95db01a798e5</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fcfdc8-1a15-4de6-8e60-cb110b22759e</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fd947f-a064-437c-af5e-e3972d6ca58f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fddeb3-33e0-4e4d-a626-0fc957c1a469</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fe477b-e60c-43f6-9e7a-2a3433a56ee1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fe4b8a-108d-4906-8a57-ee62bdd160a5</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91fe9f5b-747f-4ca7-b75b-12f8f052122b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/91ff3a42-88fc-447d-97d2-c6554da3e864</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92012c28-1a03-4767-b7d1-bc6880e74927</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92016b5a-876f-4cdf-a288-66d008d5ec44</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92018140-cf8a-4d0c-ae2d-97bd8f77045c</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9201b9a5-eca7-4c17-bc48-4ca4101c6935</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920200c0-c0de-4ad2-b3f0-2a4e5879be2a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920261fc-45cf-47bd-80da-9529267cf37d</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9202826d-59c6-4cfc-b70c-fadd1a972f93</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92033682-d210-4f82-bf5e-9d474c8d1426</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9203584b-7db7-405c-9e45-f30f33325db2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920480be-b467-4871-939d-a902ecf0107c</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92049a08-47ed-4e49-9977-3209dd79b466</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92052cbe-00ef-4f45-8781-1f25aae8c63c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9206d28a-c918-4afe-a42c-0663a92f9eb3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920733bd-a60f-4a1c-a4af-e4639cf04d8e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920739cd-d6af-45e3-9d3b-a5c58d442a4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9208519c-2977-4d46-a783-9348cbb8a3e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9208df57-6568-4b59-bee2-a6e575ba8d27</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9209175a-47d3-4dd9-8a2f-49eec15ce06c</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920962ae-0656-49f1-bf1d-e0303fc05f2b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920a8ffd-d05f-41b2-a5ef-2e0112626d99</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920ac425-f136-4d17-8db8-6a5f7f2d592b</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920aeca2-0800-461b-bac2-ab7588b719ed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920b8b07-474f-4cbe-8b6c-852ce7517e25</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920bbe55-32a2-447f-bea6-2cf8010e8865</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920c2409-c635-4d75-9a7c-a60568f606a9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920d1754-4516-46fc-a8dd-15d6b87e024c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920d9c23-a34f-4964-9685-4e9656347958</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920e5322-e117-4d24-a975-eb12ef244113</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920ec41e-aaad-4981-9729-e178d6728549</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/920fe69a-90db-45bb-be5c-2bb27c6b29ae</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92107fbb-1bad-4594-989c-bd2502c71e29</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9210b6e3-d9c4-43a2-8b68-6f86e6165f22</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/921151bc-eac6-412a-9095-ed890fc11e2c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92116e1e-da66-4ed5-b124-7338d3b49ada</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9212de54-d86a-491c-9cb3-1ac050d623c0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92132187-7ec5-4adb-b809-5c747f24b28d</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92146765-3078-49ff-b73c-ed593291a8e7</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9215e5ed-2d61-49ce-a056-be888cfa6890</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9216e950-6b8d-48b0-b487-4188d9561720</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9217b055-7716-49c0-8c7a-ae706ecc0374</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92182d22-737e-4c4c-8579-5fc3fc109755</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92199a0d-15c4-4f56-8f87-4dd548b1c9ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9219a2af-fd98-46da-9829-9dcaeb357666</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/921b3afa-c4f4-40aa-bf19-f20905f23648</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/921bee07-2dec-485e-8c72-d07cf7f8a7a9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/921cf78b-372f-49b3-a1a7-29301b94cea1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/921d5219-844f-4d03-85be-e135f7c131f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9220108e-b85d-4d13-b3cf-3b47f81d17e6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92207531-81ea-4424-a64a-8471b68fe844</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922078a2-0347-489d-9a95-d264b4dcbc74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9220f6c8-87ee-49fa-a753-ecf9ce7d6dde</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92212795-9a91-47e3-aa16-e3a2ea44c8fb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922152be-0f2a-4a34-8a53-a1a0874b3aa4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9222cfc7-c7a0-47c7-b665-7b4fba1b9c25</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9222d4d0-89a1-4e66-987b-b87bf5e106a3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922420c1-5e56-46ca-a746-78f1d6e8a993</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922450ab-e246-4301-b98e-63ea8d7d5a0e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9225787b-ec05-464b-a284-9b80ec8dde09</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92257f85-cfcb-4864-b84a-6a2139f59297</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9227d59b-ae21-4d49-9c34-65ae094e9623</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922964b2-1376-4102-a92b-e9c8c80e3eb2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9229b6dc-bfc7-4cc2-892a-ac47f99793bf</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922ab525-0457-4cc0-953a-c1bb5f08b5ad</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922b01a3-0e3e-45e1-adb9-b066234056af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922d2f26-48dc-4989-a8a7-0d3bbcb7fe42</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922d657c-082c-428a-8a38-e964acb453bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922e4cca-bbc3-4170-a161-cf35c25756b3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/922e8a33-4be1-46bf-a66a-48a8698e8ca4</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923068be-b28b-4091-af3f-ae894de22d1f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9232fb68-e61e-4c68-9982-2f1316e6c329</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9233f457-e95c-4116-b764-ab5ec72d3f81</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92340a1f-df3b-4f1b-8d7a-0d588f7da889</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92341fa9-465f-406a-92ca-1bfc86aa8b0e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92349441-6dc2-4227-b35b-8954c67dd9a2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92351ec3-0119-403f-b981-578b6e34fb67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92352108-1da3-486e-9dc5-32df37136a42</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92355011-951f-4783-9f4a-f73fa5954123</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9235a904-19d9-400d-900e-4208f0356d29</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9235bccd-9816-43ac-9bf4-3f1390c9674e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92365aed-2e2b-4ef3-814a-5d18765c44cd</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92365b66-8089-4a12-968e-34123d98d182</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92374564-ce3d-4b3c-b760-b37cb3ededeb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92377bd3-2fe0-4f85-b3ad-6dc8d16d5d63</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92387b94-d482-4e96-906b-e917042b39f7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923aa2e7-e9d0-483c-bbc0-8b7c716c9bc3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923bb747-3ba3-4f81-bf6d-f8f0ef604d8c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923c3d72-5eef-492a-830c-0f4c90ada2b6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923c4381-50fb-4369-9296-e519818fd539</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923cb746-2ed1-41c9-8db6-f94784163c61</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923d0d01-ed46-4b6d-91f3-e7a08033ecd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/923f5c74-d206-41d2-b8c0-df0ff4cd434f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92410588-9d41-4857-9da1-5e386da0deb1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9241bd13-3514-441d-91fc-ad1954f241b6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9241c3b8-3250-44cb-bd40-b66961365bbc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9241e445-750c-4689-b6d7-72efe1f9688e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/924233aa-8aed-4be0-ad77-d585e6a17a06</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92425003-57c5-4dcf-a1e5-ba7645c974d6</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92427bf9-1c48-4c44-9e5b-953f4c1ca29d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92429c4d-475a-40f9-9022-a6876238e131</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9242cbf8-d6b4-49af-943d-eb080616b671</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/924322b7-57d2-4c99-a6a6-271e2af054f1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92444ddb-e80d-46b9-8ce3-2abe437ce7be</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/924495b6-c3c0-4827-b568-a0e11fed8724</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9245bdbf-1041-46b6-94a3-390be9eea996</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9246033d-273d-4ee8-9f01-d0a59438a75b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9246ca47-8637-4242-92fd-6e20fa17d7cc</loc>
    <lastmod>2024-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92470f43-e830-421d-b4b2-92ed521857c5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9247477c-668d-425b-a6c3-0cd6c5ce6e0d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9248a258-d20d-469d-8292-ca54a635dcb7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9248b093-7490-450b-9ef3-29506764eb25</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9248c08f-3fab-4ac3-b353-6b61e8a1431d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92492d03-e9e8-4617-ab89-2cd44493ac4d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9249d830-0693-4dc6-9748-4bfcdac0d905</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/924bb4de-fd8b-46a9-bb63-6f09f74f4b1a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/924c54e4-4773-4922-8cfa-d9c6c37c0c63</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/924e0ada-1f92-4137-8796-836f6aaac92b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92502599-5e75-4f9b-8a4a-bda7ff037d8d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92507216-8e13-47ce-8e77-123991b06f04</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9250948f-4ca8-4cf7-a80a-262708c8e149</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925226d0-3a59-4b2b-9b65-9c0d2d9c8723</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9253b958-7a6e-4fbc-b2bb-974dec249d90</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92545607-54a7-4b62-ab74-6fa827706980</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9257fe47-90f8-45a5-87ac-50d3b54f9763</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925883b9-0370-4dd3-8b4b-9769128457a2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9258b848-9612-4bc8-92ef-c3904f72a215</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92593a1c-51ce-4f34-83fd-cefc45f57ba0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925975cf-6f08-43be-bef9-547f91a83650</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9259cba5-ce05-44f4-8005-bb53dc3574d7</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925a653d-cd52-494b-8286-d78013f02ff7</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925ad2d1-b745-45ae-84e9-329e840bd603</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925b2d4e-862c-4820-987c-c729c0638958</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925b8566-6bbf-41b1-bbc8-fca40471ff90</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925b8ce7-2695-447a-a1cb-370dcb9200a5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925bd9ed-7de9-4791-a497-743d0f430323</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925cc4f2-b02b-4bd0-a485-91ba82f9ae7a</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/925ea24e-fda8-445c-a0e7-ad16fb6b8d87</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92600cc4-b618-4e30-93d9-c3fd1cda8101</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9261268d-5ab5-4ffd-9019-01045312b9e5</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9261743c-7074-48f0-a0ab-216f8ab26e67</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92635917-e671-4b70-bf4c-14129babd777</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92639caa-86de-4626-9cc1-f2bf25a344a1</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9263f8af-c6ed-4214-a072-2b478346013a</loc>
    <lastmod>2021-11-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9265d0f0-48d4-4db9-8d07-fcbcbfe683e4</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926610c1-738c-458b-84df-a9e2e94384d1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9266f7ac-57cb-45b8-a446-388200fe1f1e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9267b69a-5e6c-4270-a6a1-20c93b369ed9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9268943b-0df1-416c-8a79-17ec0e90b6df</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926910d3-d520-4ac8-915e-322c6cb1d6bf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92699b56-6956-44a6-b5f4-70e961b0e900</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926b9eeb-2ef9-41e9-aa7e-63acaf4f15fa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926c002d-e733-4b63-9411-509472ed12be</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926c5659-e0c9-4c00-a590-b788709fda38</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926ca4db-fd1f-45c3-88e8-dbecf8a413a6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926cb985-a8c9-4158-bce0-15ff5f06b2b5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926d0f11-89e5-4af9-aa32-a00817527e9c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926d440b-6e28-4e46-97e8-323c597993f7</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926db208-7d45-4b19-b6b8-71f0b25e6804</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926dc11d-7ff4-4838-bc4c-8d810360b265</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926e5bb1-35ef-4bc1-93a3-76efef369864</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/926f50af-fd99-41db-9df5-c65ec1bf3743</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92703060-0ab0-4109-b267-d36ad4a2ed3d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927043b2-8187-4cf1-b417-491fcf2c745f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9270a6be-97bd-4178-afde-f3b4bd7e2bca</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9270bd85-c4f3-4786-ab4e-ff0d8a2647b9</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9270eccf-6420-4d6a-9a54-788fe80a9165</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9272918b-45b1-4355-bb8d-3b4b1ecd5287</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92736031-7e19-4bbb-bc8f-3d6ffa4aa90c</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9274ae3a-5f4c-436d-ba4e-0b1ae6102990</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92759264-4223-414b-be9e-de8badf90953</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92759374-82e9-4e1c-8891-96af693da76c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92763457-bdfb-4d9a-b1a5-58d8876f0211</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9276ab52-0ac4-4115-8301-c649dd5b8c77</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9277b46a-b8ff-4045-9036-9b3ccf9d759b</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927826b1-142c-414b-86b2-3643faa1c957</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9278f3c5-6117-4e7d-8c6c-ec9badc7d998</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927a2141-5f90-464c-bd27-c25e5540e3d3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927ae952-621d-4228-a8bd-99ee4eb5b92d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927c40e9-7fa9-49fd-9a57-863c2f67ddd4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927c916c-1f01-4b10-b6fa-51733664e5d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927ca676-99b9-4f09-b033-6596d9af055a</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927cef37-124f-440b-b729-afd291bc0011</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927de16a-a5a4-48f3-901c-156a2ae5fc14</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927e0820-5612-4c67-8781-72ac42e9338e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927e41b6-db6c-47f5-a669-e23f180e5fa3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927efcba-baf3-4cf4-951a-82625e5367c6</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/927fbc61-1140-4a48-b7f1-3fc2f266c1d9</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92801628-9829-42b6-a32c-6d8052fc3e85</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9280f793-f621-4712-841b-9404cfe87175</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92810635-e5c6-446f-b0d4-5f19dd9835de</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92827666-b5ed-4133-9ef8-b8d09f250b95</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928309f5-09ec-437c-b7fe-2fbd36001f61</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92852bac-8df4-4774-b493-e94e3900fb9a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92854792-96c3-45ea-a817-23e74a907cf9</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928685ea-cf05-40a4-8a22-4241987d9b78</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9286b85e-b520-4a8c-b154-42e963767063</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9287a191-4089-4ee8-a157-7549a8f01280</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92888b49-634a-400f-af03-ab496f65618a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9288cdb8-ee3b-408c-a443-4ab7771275c6</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92893a13-8404-4bcc-bbf7-3e065f8ab212</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928a552f-e7cb-4e36-8689-c6c5df599acb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928a7f5e-e173-4c8e-a006-0c90864ad52a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928bb08a-6a12-4e6f-8b94-5700d432f1fa</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928beba6-fd0d-4ef9-bc7f-62706894ac85</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928dc265-045c-4130-8ad8-a26fee42881e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928ea965-9815-4c44-a2e0-ee57b06ec38c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928fe6e7-c676-4446-964b-0889754d4a05</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/928fef17-495a-4f34-b919-a78a7f57c262</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92916615-6145-4e63-8b6c-540cea67d2f9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92931307-430b-440c-bfe0-be9c0b1865e2</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92932bad-9b3c-41ce-9274-bc3af7017b9b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92943349-fcb6-4f0f-9587-105ceb6cb23a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9294546f-e098-434b-8562-b976f9e36873</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9295e0ae-1822-4e73-acdd-8c1fbc605d1c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92969e13-3709-4423-815d-1afaa8306049</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92972492-b773-4fea-8b65-39459f2d12aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9297dc7d-fcd6-4e06-9f8e-4f43ef8760f1</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92987187-6f58-40a8-97fd-9505a30da5a1</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9299f26b-ee49-4efc-a207-731444bfdd26</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929a4fd4-3478-4893-b281-a9e1430c0d20</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929a6cef-b568-4a57-9a78-cfafb15bc122</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929aa7e0-9828-44e2-bc17-37ce685f9e2d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929abf0b-6a69-4867-9613-1d43318ba952</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929ada28-18e7-4f46-a9f2-e20329dcabc6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929d2103-a064-41bf-8223-cb720bd71b35</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929d3443-45e9-40ba-9b81-c24da083a122</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929d9550-0fbc-43fb-9e62-9f2409889ec3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/929e6db7-3bea-47f0-8298-5a201935dcf7</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a0019b-80a6-4b54-bd99-200935334182</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a0dd38-3742-433f-954e-cbb50c722bec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a0f91f-873b-4177-b531-819b7d77cef0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a10f41-f9a7-4f81-8858-677653747cb1</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a200f4-e193-453a-953c-e5724b68bf38</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a2477a-f049-4bac-96ef-532236f40681</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a3613b-92f7-49b4-a6eb-d03d20a5167a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a384b1-1770-43e6-bd64-03bf8949aeb8</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a3cd68-6c65-49a8-8184-2260c71e1e89</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a43a7b-0ce5-4d11-be4b-d052343ad4ee</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a4aee9-d9b5-43b9-9866-1343e7d2dbec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a574c8-f650-4a5d-ae1d-9f1d6ac92a73</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a59c54-8e89-4c64-83bc-dc31b4075a52</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a5aee5-a111-43d2-a7e9-a44807b3ca7d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a6a821-4fba-43cf-8617-fd1ae44345ba</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a73fc1-e6f1-40dd-a4c6-a1812bf573ac</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a79520-0316-4a29-af88-7e60871c2088</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a7a90f-45b8-4e22-a5e8-b7565818151c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a8e468-d49f-42e6-9eee-9a1989144d93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92a91705-5624-4111-85c8-50179055e780</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ab4104-32e0-4cf1-93c5-7de4168a0732</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ab5412-649f-4af0-bc43-76d5596dd19b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ad092e-336c-488e-a6c1-2f96a964c1b6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ad0c27-4563-460c-8939-ab507e3ee176</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92aed4c1-5d7d-48e0-901d-2ac56b37d00f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92af5f9b-82b4-43ce-832f-fbfdb1eba1d1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92afeeb8-b652-46f8-89c9-8bb0e821a543</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b22f95-fb24-48ad-8a6d-5920e5d8e1c8</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b26c6f-0061-46b5-8170-ff439f4a9d20</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b2ce1a-1fee-43b4-aaa1-73349d2a0a8c</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b3f31e-b447-4c6d-90c9-0b1fce610326</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b47031-853b-4e00-bd7d-5443d94983c6</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b4b532-ba8f-4e02-aab5-bf3afd0f998d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b4cc24-4bfd-42fd-b434-0e559a511d85</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b52097-b53c-48f9-b55f-30bb75e5a0c4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b57479-bdd0-4517-ae31-c254c690ae3f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b66e5a-083b-4c94-a160-ac9b3f1cdc73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b799c3-265c-4a73-a9c4-9659b0870598</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b7e0a0-e6ad-4684-b226-e8352dc5de31</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b7fdef-054a-41fe-bf62-261685c01bb0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b809e3-1af7-4469-a134-d41bcefb7b62</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b84add-a0f8-48df-b8ce-eb90df33ffc3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b864c1-0bae-44a6-a94c-7b05f1653052</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b8c8e3-43b9-4e02-a319-095e85f41b74</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92b96eb6-2c07-4a4e-a11e-8eda56e5df85</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ba210c-2b92-4ad6-afce-22e8f7a6e2dd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92bb1a75-b3d3-4da9-b4f0-1676fff6432a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92bd35c7-9167-4437-9923-055497654278</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92bdbfd2-ee3d-47e8-bf3e-baac000e0d33</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92beb32a-2db3-4c01-a99b-357463ac5720</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92bf60c4-6044-4358-844b-b55eaeecd700</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92bfb7ed-605c-4746-a0e2-df482fe0869c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c11b6c-f693-40d7-ae58-4c063a94e933</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c23829-dbae-4f75-961f-6e6f4ae4033d</loc>
    <lastmod>2023-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c24f50-3c88-4dc1-9891-2ecf4c1fc8d8</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c33da7-165a-43b4-94e6-02d4111a186f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c34667-202d-452a-8cae-51701075b58c</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c354a6-e048-4282-bdf4-29e60a3ed1b9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c43952-ee69-4827-a951-369939974bde</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c47ccd-2ac9-4be2-b144-65679fd64a94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c4eced-c34b-4bba-b029-d489a49555f2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c52c4a-a859-4728-b21b-47242e477928</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c6253b-30d3-4748-80d4-35eee28d9cf3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c6a9e1-a6e2-486e-b138-0261cbec54c4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c8ab4b-64a7-4a93-8de7-29c7dbb98265</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c908b0-a7d7-4b8d-b37d-13b29f764302</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c91d34-971a-4d70-a4ad-89be3547fa47</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c923b1-cb87-4c5b-8fbe-69549d11edf1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92c94108-8b14-4ddb-b052-1768ca0b3c80</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ca643b-d995-42cf-a71f-3120cf9206bb</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92caa5ca-7ca0-419a-9cc0-4a81b59ea2f6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92cada88-1c5b-4e6e-895c-95eb3cdd73cd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92cc019d-b71c-4076-a0b5-298fa1c9567e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92cc17cb-1dbf-458f-b5d2-bc1a2b6b33f8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92cc9d6d-4160-48a7-b45e-0238b6004150</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92cd57fb-4ba3-4d4b-b1e8-16802b804d4e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92cfd7c9-a62b-4d53-8224-157f7c056374</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d06394-8152-4609-ac7a-2a74c135aa43</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d0856a-66b7-40c2-954a-a1cedb5627da</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d19873-f3a8-40c1-a704-cd19f524d65e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d293c4-ed23-41bf-884b-5fc85f2c4fbf</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d2acae-6720-493a-bec9-c7a72d9cf8bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d2f721-afe8-4614-9fae-70b4b49fa6d1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d31834-685c-4990-9b2e-2973bf846579</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d36168-8260-4d2c-b0a3-5418c1384293</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d478b5-474f-452c-9dc9-e310d1102468</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d486c1-973c-4c55-9202-4b7aa95e7452</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d4ceb0-7182-48b7-99c5-106bfb5ebcc4</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d6a634-3230-42c0-ba84-d10741e7899f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d7eea1-7d96-4086-8275-6ac2a058dff2</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d8aa6b-6b05-4198-89e2-713316502e59</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92d8e332-1f7e-4d40-a1c4-237df44d60d6</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92da8880-60e6-4242-a4e9-441793b52935</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92db0ce5-83f8-45bb-8ed9-558527f0dfdd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92db34b9-0070-4bac-887c-b26abb54d04e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92dbf054-9bbb-4dea-876e-a3e4327b5a94</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92dc8fa6-1b0e-42db-9ce9-9629baf864a0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92dca928-ca7a-4f9b-b6df-dd674a25fd8b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92dd459d-2b81-4e3e-8e3b-435b4ad2d94e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92dd5f4e-96cc-4df0-8098-02fc25cb351f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92def9fe-382a-436a-b8f9-22a04f0f8c6d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92df09de-bf0a-433b-a463-43144549af7e</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e0557f-8b9c-45e0-985a-2a3382709439</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e0eb27-134b-41c5-9e9c-914f3943a8d7</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e14939-38d9-4d66-8604-760bb6c29186</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e22411-dc21-4df6-a163-0cc360885beb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e35a57-0897-4b30-8c83-f942b286491e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e40b9e-40ed-4e79-b8a1-20c77232abff</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e58549-5d14-4832-a61f-fc6b50652304</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e5ee3d-1ecd-40bb-a493-dfac8935caba</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e67ac9-dfb3-4a32-87c9-a0130f228656</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e7a5cc-a34a-413e-abc6-f498f26003a4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e8541d-ee5a-4784-88b2-332eaa41ccb6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e876bc-bbf5-4a62-b04f-1381d1b3cb82</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e8ad66-f2da-4008-b783-4333db03c608</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e8f13b-4a7f-4ece-b008-7db3d9b03742</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e97e1d-906c-44aa-a97f-15abc376f76e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92e9e1da-0373-407c-a018-cc45c1802b61</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ea9510-de98-4337-aa33-db7dd99a3aab</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92eb11ac-8fda-431f-acd5-ca372b2952c0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ebe436-cc4f-4ee8-872c-9af2303ffd6d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ecdda5-28ab-4075-b6f1-35582c42728b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92eec8e9-befd-48da-af67-c565740da291</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ef09f7-1ba8-483e-9ce0-22669570c921</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ef2e12-6c73-4d0b-abf3-4b0a3eaf7340</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92efce4d-b49f-4675-9c65-80b8949402d8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92efd20d-742b-4ec5-be97-b7351e588215</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92efdd65-bc2b-498e-830d-3ce7ab4266b0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f07a5e-8250-4003-87bd-c73c604549ad</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f23a35-d1b3-44b0-80d3-af0109de8408</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f261c6-5d57-41a6-9373-8964c72d485d</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f2faf9-351b-49f7-8731-01d663a409d4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f581d4-9200-4c96-b8f2-569714d89871</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f582ff-8f0b-45f1-bff7-a0fd2a3903ab</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f5ef3b-e862-4d60-839b-e07219bc3228</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f62909-9f8e-4db5-805f-127624d7fb4d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f787d3-bde3-43fe-89a2-f7d3998eb2d8</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f78d07-55f4-443d-a570-28b4273ce3da</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f7cd15-1342-4499-9adc-2255349e6172</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f898a1-60f6-49d8-b9f7-32a79a0aa2f5</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f8fadb-f592-48db-bd02-f84a38cbe99a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f98557-5244-4eea-9000-3f21d25f7594</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92f9ae75-991b-4901-b6f0-6d37b1a659b5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fa43ee-8ec0-423a-8608-459610bb147b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fb235b-7c67-4c7c-b38a-028206cd1508</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fb6e84-5fe6-44cd-9be8-3197317ad384</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fc6a13-80d4-472c-b41e-049bd4ae1eff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fd0fd2-fddd-4e8f-b47e-7b90733b8e39</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fd6a09-5459-4762-b9ee-69e3211d30d0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92fec316-ed8c-4437-9a14-f434d6270423</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/92ff1835-90b4-46c8-ba95-faad5b93c882</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9300f2f6-655c-4883-9587-f7282d9f27a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93012f44-a842-4cb0-a1a6-b37effa2b8f7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93026363-1c22-4850-a00c-d246658a269d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9302b6d9-6ac0-4247-945a-cc27f5d33c19</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9302bbaa-9300-4b8b-ad82-a02c3df0cc39</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93031c62-10b4-4ea9-867d-6bd252819cc8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9303f069-1517-4f12-8d7c-295042fac9a7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9303f92a-a937-474c-b632-b2adb19adf0e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93048e4a-515e-48b2-a5f7-9dfd502829f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93049cf7-7ebd-4a04-8af0-afb5ec24736e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9304e530-78f1-4d98-ab70-b3d6be5df5e3</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9304fae8-e178-4848-ae3b-e0e0cba7a2ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93055cd9-ddcb-43b8-ab68-d3e9317ef9b4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930899ee-1629-4a09-a819-8ebdda8e8ee1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9308b7d6-6a76-4ed5-aebe-3a1934665a3f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93090191-095c-4ac0-a8af-e5bb3de1a94e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93095409-7e5c-478d-a923-bff6509b59c0</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93096391-ade8-42bb-a629-aea4d1d44f28</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9309b8d0-d67b-40ed-b1e3-faa487e64630</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930adb1e-6798-4ee1-b248-5413f32d1764</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930b23b3-ba1a-4941-8444-c8b18b6b1127</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930b67a5-f056-4423-a980-efa3cd42dc99</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930b8bb6-822e-4d22-8910-7deb931ccf5a</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930bb3d5-7183-4b89-8c33-85bab4fe1088</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930bef75-466e-43a7-8417-6a6a8165f60f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930db6c8-9860-4346-b9ce-c52ac4f48010</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930e8c85-512a-45ef-93c9-cb23c97fdef3</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/930f01c1-9cf1-4145-b5b5-53a4f210fb13</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93106cf7-43b8-4f70-9318-f8e4265ea07c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93108f63-f80d-437b-a433-2f3efe53b95d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9310ef56-d146-4925-bedc-b8faa12a0941</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/931162ca-cb50-405f-bfff-9f3df558d6f5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/931178de-8d09-47ee-8e2f-5b73eaf7a1ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93125eb0-347f-41a8-968a-98237bdd6cc9</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9312a489-8a5d-4174-a5ab-e7dfc9352463</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93136286-4d2f-4748-bffd-4b1ccb956c78</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9314723d-f50b-4556-88c3-bf93a3c2568d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93150764-0277-4400-b16d-4b78506db5d2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9315eae4-9f0c-4288-88a0-1a5a0518cdde</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9317a726-ea2b-434b-b57d-d42d400d2a72</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9317dfa8-5345-424f-806b-fab7558a8eff</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/931882bb-1656-4a9f-8f7b-8dd8447d5e2b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9318bffa-b565-4fc0-a32d-09f94a0a042b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9318cc73-728f-4f48-b60f-e22323504f44</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/931b4d65-07a1-4caf-974a-eb762ce38d17</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/931b8ffa-55a3-40b8-a2ff-8b23aeefb1f0</loc>
    <lastmod>2025-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/931dcc3f-892c-4e6d-9cee-4f66b1cb53a0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93221bfd-7e98-4cec-b7af-a3c75b696994</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9324a279-9f3e-4353-b82d-055919b3ca8a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9324d066-5e33-481c-9588-77627a456ac7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932528da-1441-4607-a861-657903f4e6a2</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93257673-e1c2-4411-978d-259ebfd3eb33</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93262e54-ae5c-44fd-95d5-978f3793ea5a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932907a9-1308-4de6-b1ff-d109d6e3227f</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93296036-fd6e-426b-85fa-881e8524f7ac</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932a7af7-01e1-4b84-bcc0-3ce0d6d3537f</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932a96a9-251d-47a5-b21c-c72c252f8c36</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932afd5d-6ba3-47d6-9505-69b07a484198</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932cb9fd-f507-4f4f-ad9d-7c18ab37c2ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932e8487-db9b-44c7-bba5-e715cf9a273f</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932f6929-7dc8-48aa-aacf-50747a0157af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932f6d09-4afb-49bf-a1a1-3966f5f18a81</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/932fe917-e156-4503-ac25-5765f2b81e7e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933145f4-0f91-42ea-9841-34a84a30abfb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93318a5a-22f8-4090-a805-b97d1d8de29e</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93319635-45a8-44b4-85ef-90dddc9784f2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9331d5b2-1830-4da4-8f5a-edcd391882aa</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93328672-fa60-4545-91aa-e5b6d92a70fa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9333e176-50b4-45f2-9c5c-07a2a9beb4cc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93360578-9e1e-446d-ae7d-c6208b8b80ff</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933720e7-1a94-479c-850d-9e6c6310965d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93373b64-c5cd-49d2-910c-ea8536121d1c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9338d59c-aae9-49df-afe0-902e1095ef1d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933921f2-3373-4001-ae7a-073eb76977e7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93397fbd-ca74-401b-b2d6-abd4d3dfda18</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933a8d68-7f18-486d-8875-ebc228f5809f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933ae81a-fc59-4c95-8219-3f772629d12d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933b18b2-7ad3-4ec8-9aac-1d1bc91ceadd</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933b34a6-2d21-49df-85a8-818771dde1e2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933bc73d-263a-4e3d-b30e-050f9a299f60</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933c7e0a-88e9-4498-bf51-2852813d6af8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933cab1b-143d-4a7f-8775-a0021f1e0f52</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933d349d-ed82-44b7-9839-ddc093a7f8a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933e3618-f6f3-4650-859a-9fbbd2daea66</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933f206a-ffcb-4004-9271-1b5be20276fd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/933fe961-1808-422a-8658-e3ced8adda78</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93407b52-10e6-45d8-bb3a-96ef67e7ffbd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9340f2be-005a-4cba-a1ef-c48c71a3e099</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93419911-1280-4b4a-b0fa-4e41e050780a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9341a75e-511c-4ada-8996-54dacd2b6a35</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93421ada-edde-4ad2-ba5c-137bff155fd0</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9342b17c-b48a-4bb6-8af8-146b489704ba</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9342b414-d92c-4258-b22a-26da6e0c3605</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9342fa56-1d9f-48cb-b00f-fe34e812d394</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9343e4fc-c758-49d9-a188-c8155be8b376</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934446cf-30c9-498f-b52d-3f920d8bf029</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934569c3-3443-45a8-8f06-0eb80418e725</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93460ce4-625e-429d-ac27-76b95448a114</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9347594b-ab7a-4479-af7d-24e2cfe1f5bb</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9347909b-94d0-4f72-9c0e-fb85a50f41ff</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9347a280-4667-43fa-87ff-3197bde0336f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9348c51e-5760-45f6-bd9d-7ba89e0c006d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9348e3da-cea8-4637-87e0-20bbf7528702</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934903f4-8e17-407b-b241-c50c46de7b83</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934a55b2-4508-4804-b146-ae8d034c3e1a</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934b0fb8-f414-4af5-85f7-0438e78b1f55</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934b1287-6c5f-40a9-87be-02031f17ef3e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934c891b-d587-4ba0-b8cd-5245307541c3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934cb077-e681-4318-8bde-a89a62152865</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934cfdb6-70a4-4259-841b-bb789e478317</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934d1b9d-96d2-46b3-aac0-8fd0dc3507a7</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934d5be9-5ac6-41c0-9303-2ddac4ab195b</loc>
    <lastmod>2022-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934d6a2b-52a4-4729-b2bc-86c06e759626</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934d8bc8-8747-4a68-b3e0-27300a714ab2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934d9b14-0023-41f2-923d-d9787b1052f0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934dac3c-a774-4e56-9d0f-9e55b90769e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934eb74b-3745-42fe-8a83-5de041a1ce0f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934f09c1-c624-409e-a207-a008575b57f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934f511d-3dc0-4b18-9a70-4af2a3ae1f40</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934f6119-6db0-4892-83c8-993ac009812c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934f810d-b19d-45a5-aa11-895ff7bf6e80</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/934fd325-80c6-4f5c-82d2-b8fb9cb5b716</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9351469d-221f-4bce-9959-6e0d8f93d9df</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93514754-52f1-4c47-93ee-04cd833439fa</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9352231c-0658-444f-b5d0-5021132a7ee7</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9352422c-435c-4b0e-9ed8-830940ddf34c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93540860-96db-4c4f-800f-40d37a0f7610</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935429d2-8e13-40cd-a668-e1744b668f97</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93544268-9776-4a38-9f95-995d1880b505</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9354d020-c7b8-42f6-abae-8924574f984a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935607cc-2bb1-4fe6-b289-cd6da96de354</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93562a01-239c-4ffa-8ee9-ac2b1c6cea1b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9357463c-a593-446b-9073-c2c04d38cb74</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9358bfd8-c73d-4ade-8529-85c8d587ca07</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9359091b-f7b6-4369-bb13-a5228c297189</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935966e5-2566-48c2-a24c-55e74d5d28b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935b0d53-12e7-4d3c-a0ff-7df589a956c2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935bfdc2-24f6-4d77-b1ab-0a10f1a41c9f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935c1acd-5c1d-4c05-a5d6-da85a26c5c67</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935cb60e-52b1-460d-9a66-e20e43b84207</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935cf62a-0d9b-467b-8e9e-e544b589212b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935d16e9-af01-45ed-984a-eafbd7c1bb66</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935dcbcd-4427-47af-821c-f4d848a75a35</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935ddbb6-7f26-46cc-aa04-29cbebbd9d27</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935deb01-eded-4a97-bca2-ac31d944542c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935e91ba-82a1-4dde-8cce-cd07acf81b5b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935eaba3-5ec8-44f2-a473-9db06e4ec890</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/935f73ac-0229-4323-9237-31c832920d28</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9360241b-ca37-405d-9a2a-8b548d29984e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93604c32-6d64-4448-920f-c5f0261c1f62</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936070a0-0201-441e-a4ca-e54d40a1a7e6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9360dbb8-a36b-468e-835e-11284080d20f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93613e1f-f88e-4683-8430-9ea9fa6f13bb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93615a8b-3540-4a6b-a99b-15bff70c9cef</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9361e578-43df-4c15-8232-0b26aaaafc2e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93631c6e-78f3-4b72-8af0-cec8ff0f281d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93649c30-84ea-4ce0-9867-479a9500bb25</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9364bf72-fb73-46c6-88b4-642742ede7ee</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93657cbd-78eb-4b2c-81db-97b44f1a2863</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9366dac8-f3a9-4c61-ad10-10f2c14e61ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93676319-7022-4d48-9345-f4572473c0a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9368c91e-57f8-4826-825f-79bf5d643c63</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9368eead-9dd9-46d6-92fb-e1432bcd0682</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93695d3f-7272-448c-8309-8932e2af3c1f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9369df02-0267-4338-b81a-43d5e4185692</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936ac602-8064-486b-bc22-48f6e2ebdd67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936ac725-0e28-4be7-8cef-55acd016a50b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936be0c6-bc66-4a08-8a59-bc7ed6a46a30</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936e3bfc-2964-464f-b792-1b8c19db2bbf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936ee329-246e-422e-bca0-1b520eabaa1e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936efe7a-20df-4fa0-8195-adaa7cd242c0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936fbca4-6898-4978-811c-64626f1ec331</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/936fd276-73f9-4183-9855-249311f231d3</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937175fe-c0d5-4852-b3e0-d145ee8464b9</loc>
    <lastmod>2024-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9371d696-d234-4297-aa8f-65dd84bc7930</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93724852-5a63-41be-bcff-b94b8facf002</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9372808e-7b00-4b2a-aa15-bde191ba7bfd</loc>
    <lastmod>2019-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937290fb-b2a7-487b-858b-0f780711e46b</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93734c12-fa3e-4f58-81a5-95d6c57f3ce0</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9373df2a-b4a0-40fd-a64b-1c351aec5ec8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937567f6-185f-44c6-9635-b10b00966fd2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93760c07-a641-4d9a-81f8-ec9cf960a60b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93773fdb-c1a6-4267-b49a-70b1d08b2d3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93775d2b-5ec3-463b-999c-117e80771d81</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9378b7fc-fcac-46c3-958a-0640d204540d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9378bace-5899-4bda-bc15-dd655a3a58e8</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9378fb4b-1ecb-4eab-9c97-fc809fb2d2ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937909c5-b702-4517-9128-73b39d9295cf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93794f99-cb72-4611-95a4-4dde72792be4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9379bb96-215f-4d2f-9672-1276a77c5a96</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937a7ae0-958d-4ab1-af44-83b2185c1ab7</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937ac3e0-5136-4638-9134-0baef3e7b3b7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937ba957-ddd5-4af2-bebe-c71d235cadd0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937c17f0-d59c-4e0a-a52f-02151f9daa88</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937d2963-fd52-4d26-9e8c-e60695ed9b12</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937d36fe-05a5-4a8f-ad31-4fc332c389ee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937d9b9e-e7c5-4d48-be61-8191394c242d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937e1af0-f1f9-4153-89e4-f92f360fef35</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937e8844-b88c-4a0f-9e77-f63c7a120d17</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937eae56-dc2c-4570-9e6e-5079fca2e97b</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937f2cea-e9c4-4960-b329-0725d5a0498a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937f3050-1109-4884-b0ef-2440900378d6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937fe49c-9be1-444a-811a-6ed94fe13338</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937febc4-4712-411f-8a2b-81a70eda0331</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/937ff6e7-54ff-41c7-993f-684bdeb27e81</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938017cc-d7af-432f-8198-1521a48d5d45</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93808c59-0683-4875-9359-7bd40a719b52</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93811f28-e467-49d9-b9f4-a6f8f4ab50ce</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93812cd5-7b0c-42e2-a98c-74216e696a91</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938141ef-2e6a-4249-9ecc-9f495e9b4eb5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93815146-e4c0-4d1f-98f6-fc47d7d15471</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9381d47c-7312-4a1b-8258-08133e16955a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93820161-2e75-4455-873e-20b17a3afcff</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938202d6-ca79-4056-bd57-f96e8706035f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93832b6b-3118-4fac-858b-d259d7d7cb0d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93833ab4-b890-4a31-84db-988392482842</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9383c761-62b3-4f56-aee8-843e01de6b73</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938448cb-49cb-48d6-aaed-95a0ef327d26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9385a788-6a35-45cb-a50e-ae3c0c54fdb1</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9385cfac-43cd-4b8a-8c43-6d220a9fe19c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93867a2c-81b9-4fdc-be0b-454904b73bf0</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93879f0d-6c88-4221-af3f-6289cf69a190</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93888749-b5cb-4463-af87-2d6ed0daf3b3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93890215-8738-49ee-ae87-6b1c476bcad3</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938ba00f-336c-456a-8ccf-772bb208e3ef</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938bbad0-f88d-4980-91d5-14a86bd11b8b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938c0604-5519-4b1f-a445-0398dc099df2</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938c20ca-c1f3-45eb-b269-b4534f4f6232</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938ce1f1-90ad-42a8-876c-52649595b711</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/938ef39b-5f2f-4713-967c-dd85f668ec59</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9391b8a6-fb36-419f-ac15-d11aa743586d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93922383-ec2d-4e63-b4fe-c267eb2a5869</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9392c71b-dc7e-420b-9345-1862f01e07b9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9393ef15-ae6b-4000-902b-767a97fc8ee7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93944a43-78ae-4da9-a7dc-7ac4869e2125</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93975a8c-a93c-4625-97bb-c361512a990e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9397858d-c48d-4eef-9d46-0925734b78c8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9397da92-c9a4-421e-b20e-f17fb1b890e1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9397f414-08b1-4fff-bce6-7af5efe002e4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9398551c-3ffd-42ef-8f73-8721beefacf7</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9398ddd3-4f67-4488-a2cf-1c1641bf83de</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93991ea8-5e34-4125-95bf-c6f717e5c9ff</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9399a7b7-577b-4191-8e25-7e294dc0ba46</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9399dd60-2b85-400a-ba3b-725d269b2135</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939a5552-e332-42a6-83ef-4d9ac42a754f</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939a723c-78ba-478b-9cea-d7b896eb7a2b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939a8c41-bc9a-4a23-a9e3-abc744ac2274</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939ab383-dd3a-464a-80ce-1df96aca9f93</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939ac0f9-f756-409f-ab1c-bd511166d2c2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939b4dda-f84c-4c22-9172-962ceb0b2939</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939b8cbb-88cf-4540-b138-3d2d2ceff189</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939bb76c-498a-40ba-96ad-87561fb3a257</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939c4e23-1745-4ada-a6ef-02c2723cacf2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939c66c7-7be7-46a0-8c34-ec683d28cdc6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939c94a9-6b7c-4b27-a2ec-a06289f589d4</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939cf98a-56da-4468-8619-7dda342ca432</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939e1f11-ab35-42bd-894c-78d8a0349bd2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939e4fc7-26c1-4dcc-ba57-42ed2000e30c</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939e6d08-d6ed-4acc-ac32-2afc7909312a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939eaf1f-094d-44ad-99a5-0366526f2212</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939ecc08-5104-4ee9-8ec6-7cc6f75efa54</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939f33c0-a5f4-4e2c-83bd-c922e327eeda</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939f8882-08eb-4100-ae36-d081c1ada329</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/939fe271-5dff-4f1b-a287-34f218795eb2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a015fb-1d2f-42db-87f2-3f2673d89c3f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a0ddc4-e48d-4cca-b6e3-768b40c0237e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a1be31-ed5b-4982-ac6e-d0d6d3ccc58e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a20e20-8f7d-44e4-8cd1-f583ac619366</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a256cd-e523-4410-9327-33ee0e9720ec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a27c9f-ade3-44d4-89ac-75134d015656</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a2ae68-530a-4c74-b4c9-bc9cb471fc7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a3ce6f-2514-4197-9af3-a78add4d6331</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a4c00b-ba66-4eb0-b52a-de1b9c1fe391</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a53fb4-d444-470e-bec6-32ce6b619cf2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a56069-6a9d-468c-a18c-cad94f2d92e4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a5a57a-1d57-4d00-8d7a-a6518330f0e0</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a5b35e-1eef-464a-93be-428777019918</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a5c515-008c-4afe-a559-3f2579268eb0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a5eafc-78af-4b94-8f95-a1686aa5c0fa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a63c42-caac-4875-b1f5-65ebb3f38b02</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a75587-c8e1-4d1d-8b2d-221375cbf5c2</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a86a73-dfe4-4ae1-844c-bd9a7ce55d59</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a8a19e-5c3c-403d-bc27-1fd2c8ce526c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a8d235-65a3-43a7-bd99-afc904987a12</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a8d41f-369d-482d-a3f1-fc1677fec6ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a8f412-a819-4e23-a8ba-ecf303196689</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a9725b-38d1-4be4-8599-cad093ef00f6</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93a9965e-33b6-4884-8a4f-35f2ee43e552</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93aae930-5364-42df-9ee8-7b3d0166e77a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ab77eb-e900-426d-a37a-2f7f609d959a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93abc956-565a-4192-90c2-6fb4e30a172c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ac6690-464d-4a4d-a290-857c154d2f60</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93adb50c-97f0-46cb-8112-ca525126d54e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93adba8a-2d7e-43a4-83fb-e3481aab9592</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93add701-1214-4d5d-830e-d1f83366bf47</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ae27c9-92c0-4020-9b58-aa2f908c0c2f</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ae4a3a-bc0d-4217-aab4-646298167d41</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ae4d84-677d-4ca3-b5c5-1e7cf64338d4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93aed45c-26ea-4f5d-9d65-3ec0b5932b25</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b05eb4-ce54-4e7b-b2fe-eae3d070eaf4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b09cbc-bb31-4f84-8533-48c4b7d1f7c8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b2949e-b98e-4974-8645-366c647952a6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b30ca7-0f46-45e1-8256-a3fa0d191ce6</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b3e0d0-5915-4099-a777-f49e709bf327</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b3f342-db0c-4361-a9a2-987da5d001c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b4361e-3840-4701-92fd-8f71d1877e69</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b439e4-b266-4b29-aa26-9e51ddce44b2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b45767-5e88-435c-a793-256086fe1e32</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b4f146-335f-4dbe-a3ec-62f011f502ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b51bff-1221-41d8-bc22-52b33e431d4a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b60c07-89b7-46fb-83f2-4937c5bc02b9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b60ea6-ea2d-4f89-9d99-eff5ebec78a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b6408e-6afc-42ea-a7cc-8bb98d27c2ee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b6aa37-95a3-4bab-a853-96e331d944e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b6e458-1713-448d-a7f5-bd78d8b55497</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b70974-1630-4764-9eb1-f4f0904b8696</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b71a52-b959-45cb-a588-ae0384ad964a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b790a4-c92a-4113-8859-4444ea91dc06</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b7dbfc-ea6b-4eee-88c9-68290db8b5e7</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93b8dae3-98ba-44d3-b708-82ad1a2e8aed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93bba07b-64c1-4fc2-a45e-c8e51a168f3d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93bbb2bd-64e9-4518-9ddf-fc6644184a74</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93bc6903-4cc2-45cd-a776-61b1d8cb522b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93bcbe5d-3a52-429a-af1b-8f5d3f1f3ef3</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93bd5254-afec-4646-b187-fa4a8ad8dfea</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93be5db4-975f-43f3-a12d-6d1dbfc9f4c4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93be6ec5-7cf4-4665-9fb7-017cea6ca621</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93beb9ce-2a0e-4aaa-9188-fd17d9159861</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c0b408-018c-4401-8018-f5ccdec67f57</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c10108-a0e7-4e66-9270-7b09c33c3680</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c1ae8e-d289-4619-946e-bcd53732c297</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c201b7-d5af-4990-be19-8402134a8d33</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c42b52-bfe8-47f1-a903-68ec275cf8f1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c47deb-5d60-42fa-892e-f30b927fe8cd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c6053b-e549-4a07-b9d6-f2814b16a53d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c64fa1-d97a-4263-ae17-a9ce2afe9b44</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c66bf5-4463-49c4-affa-57eb25ff347b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c7c6a9-16b0-4f7e-917f-b4d3445b3af2</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c7e754-0564-4ffa-8c6e-c4fe4f2255ed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c8858a-f878-4217-bd32-2a3dfe6873a3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93c95284-bf08-404c-a2ab-6a6bccfe5aec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93cc0805-e2d4-4e5c-9f81-7b2ec47e17dc</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93cca767-a862-4a9d-9e3c-a2b9d8c34c8d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93cdc393-6393-4111-b77f-4f56671a81d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ce9c61-3a4c-4067-8a57-1b785cd72c9e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93cf5d16-20e7-4e39-8421-d3d4f3d6e2c1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d19bc9-81d0-41f8-940a-6a42495362ee</loc>
    <lastmod>2023-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d23b3f-cd3f-4879-be7a-9626368a2563</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d24011-944d-40b2-bbf4-fc3c20fec3e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d407d0-16a0-4a6f-ab00-8925c342e6fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d4c93e-5890-4a3b-9628-fa808ffc6da6</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d58238-533c-4214-98ed-b6cd408bb531</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d59b54-4b93-4680-a1af-731b7a4cb3ad</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d5d6de-1c59-47b0-b0c3-2fa748e18145</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d84a16-9059-4000-aab4-fda18a14fcad</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d932d8-30cf-46a4-9bc2-6ee338fbe598</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93d978ce-6276-4bd2-b59d-65b25e8a270c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93db96e0-2cbc-4707-99ac-fceb81514db0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93dbe313-8913-45b8-8875-e6ad97ec0d0f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93dc79fe-6f9e-426a-8132-4199d099383b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93dc7bb8-f8ff-4c04-bbef-d706dd08d0ba</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93dd562f-3953-45eb-a42c-698ac1c31686</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93de161b-632e-40ad-be65-6e40ec706bdc</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93de389b-297c-4bf9-ab9d-cab35d54a338</loc>
    <lastmod>2025-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93dea76b-bcf3-43fa-a36f-6ea38d7877b7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93df6d58-762a-40fa-8f0e-3265bb25bcac</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e01386-e940-4657-ace2-12215404c0d0</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e070cb-5dd2-4661-a524-b86d58616bba</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e083d8-c005-4d30-91a3-a7146f032ba5</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e3e20a-9956-4103-bbce-da5f701c45ed</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e572e8-2e7b-40d5-9c74-8f7485786597</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e5b84e-61c3-4549-b806-fbc105648972</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e6c537-dcb3-492e-ab6e-af5b22a5c7cb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e83444-258a-4ae8-9d72-02936f3d1f4c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93e9d6c7-6e67-4cb0-a2f9-ca5f3a0fb58d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ead913-b435-4470-9f09-b7b5f9c6187d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93eaee4a-8774-41f7-9bc8-2ea6ef50c11b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93eb1661-3dbf-4d08-a31f-b7163d45e678</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93eb96f4-020d-43e0-bc31-3a299315daa9</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ebb129-15b2-4c9f-ae72-b7e7377b3171</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93edceae-4dfb-478b-bea4-f4543f8c7064</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ee63fb-fb48-49c7-8dfa-38882c383e85</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ef271c-7896-45a8-ad9b-82337ded0c82</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f08ac6-a205-4227-9f13-46440d56334a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f0c967-2325-43b8-b072-46ef2a307b37</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f0f19b-af2f-4bfa-903f-0b7400626bb2</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f1c826-b9d6-4cb2-8297-f1199b8b7735</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f2f427-14c6-4c1c-a9c1-d34d6c8d2943</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f37a9f-29b2-4186-aeeb-cc0bc35c9463</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f45fba-1207-4e8b-acbd-b72c6fcab323</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f5ba64-1db7-4db1-bdeb-0074f05c457a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f5bd2b-12d4-4d78-a7b0-6ef73fddbc1b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f731ba-25f1-4a27-8c6e-ff25604be7d5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f80fae-665c-4f2b-8a45-2373ba847edb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f86e14-c878-4432-985d-3fa7be283f75</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f8df60-a6d2-42b5-a71d-88bc61d450ce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f8f88b-c288-4387-9ec4-1ba750b1cb2d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93f9698c-3ed3-4aaa-b68f-03c7441d2cc8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fa8eac-7279-49dd-9654-206ebb33d81f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fad5dd-d80d-4f2b-aa5f-e5a6477692ba</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fc015b-26bf-4136-8d30-ff2943c6a196</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fcbc99-5c85-4042-9847-45462c01f806</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fd4581-3e61-4aef-a86e-875c020f0cfb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fd92b2-b9f7-41b5-8caf-a6a34117038b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fdc27a-2043-4076-b80d-65e35da3222b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fddf08-365a-460a-abb4-7bacbecf1e3d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fe3db0-f804-4c1f-a109-6bff75273d33</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93fe528e-2a92-4858-a12e-ec9020cbfac0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ff52d2-d420-4487-a32b-6ebdbc0f7e92</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/93ffdeef-c07d-4779-ae9c-693eb189cdfd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94006e52-16ee-4298-97b2-b42fe4136b1a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9400fb3f-1b45-4998-8857-55f53f6e63eb</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94019478-1015-412a-8323-c37932d642e2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94021d24-6fbf-47de-a69e-30e7bac63e96</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940376b4-b37c-4eaa-81f9-41e239afdbd3</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9405791d-7bb6-4397-8e54-da03173f9606</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9406e5ca-9d73-4296-aba7-3d8e78caa57a</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9407b9ea-868a-41df-8923-878f64b1c534</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94083578-48f4-4258-b7d9-8e900b83d021</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94096895-8b43-404b-870b-6e9409259f6b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94099105-0082-424f-b1e9-5affa8ada7ba</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9409c31d-8232-49e5-9009-482417c56faa</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940ab6e2-f9d8-4f20-a976-a3ed477a5163</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940bc8c2-1131-4e6f-942a-cd36f635803f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940d2bf8-020e-4f2d-be0c-d9787ed9e345</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940e263d-e11d-4ea4-af78-e4c5346831ef</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940ec43e-6339-431d-a919-d4652a1dd43f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940ede5d-7da2-4c57-8d29-51cfff88d453</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940f769c-ef05-4e34-befb-8b9a5b2bf1de</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940f8e3e-0b40-4315-a8fa-b51d2bc5ceaf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/940ffadf-783b-43bf-b121-0e2ad92f4b92</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9410c791-065c-4acc-aacb-92bbb69ed7ff</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941132d7-21fd-445b-a0de-e035f7b0443a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94124e53-c9b9-4ed6-9850-e91036a49fe8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9412fbe8-64e8-4bff-bea4-b0bed7157580</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9414974f-ab9f-4b20-a688-6b41bd80bf85</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9414a85c-dc81-455d-ab98-337cd049c7d8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941521d3-69b5-4cf2-95f7-8682f2c50a07</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94155742-e72d-4cbe-bf74-f74a32b0ea50</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9415b0b3-8888-42ad-8d6a-a950594988aa</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9415d913-a6d4-407a-aa4e-aa101aaf53ce</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9415f912-85f1-47b1-ad66-78f728a5b215</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94167f64-46a4-4202-b23d-838effdb6a55</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9418018f-2f54-4de6-812c-82fbd78af802</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9418c7bc-dd9e-4f91-871a-9b3f5359e9f3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9418e369-7a18-4ecd-93ed-490e1888177c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94196e32-512d-4201-a109-f8804dc1fc93</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941b3484-f518-42bd-90a9-f8ccc479642e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941d4980-7118-4f23-b632-45c7cd5f107a</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941de6d1-2222-4792-b01e-bc0d7e314fd9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941e5cf7-0793-426a-8b1a-43c01e92b150</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941e63bf-d224-4cd4-9fde-bf0ade9d5a43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941eee82-21d2-4653-9e7a-149912573b5e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941f0929-1d45-4799-af5e-d8dba7f1fa5b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941f24ab-fd6f-4f64-a772-2358dda8332f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/941f2d57-ead8-4015-8a94-b20a9991564c</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94206dae-3ab7-41eb-87c2-828d93b6d8a1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94206f06-59b9-47e5-81be-042ec46117b0</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9420cf09-2d75-4943-8f3a-0413cb396752</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9421d2d2-0b1d-4396-9330-5f64ecb908ce</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9421efbe-ec4d-46e6-b162-a2b602955180</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94222703-6693-4cd4-a472-9fd54d612907</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9422b563-0962-4cc7-a519-28f48c52eb32</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942433eb-4a33-46e2-9430-fd457a3f054e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94263324-ac5f-4148-9864-f8eb4961b8d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9426718f-d0e0-4cd0-9d11-838bd0bdae99</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9427465b-f9dc-46cf-93b0-dc2c45fade1a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9427eb93-4b93-4f44-8d83-f00360c9fc51</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94287a67-f8b8-458e-967a-562560a83879</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94289be8-c68c-477d-9a3c-f3d9162d91f6</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9428aa73-b8bf-4d1c-8a2d-049653698679</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94293667-0bc8-4fda-a262-25087baf82a7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94294826-8d0b-48ce-8ef0-be01b4053aaa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9429d585-a87f-48d2-bc99-6162d003b79c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9429e443-fe58-4235-9ee3-242143a83011</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942acd9c-d394-475e-bded-1a26ecac2716</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942b0f6f-db3f-4d0f-8521-5f43511bf6fd</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942cac77-6165-4446-b674-fac38a7b8736</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942ccf5e-c835-41fd-b853-24770ec8fbf0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942d9bcf-2e49-4fd6-81bf-df6694672bac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942da0a9-18a5-4c0a-a144-2f43afc20ec0</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/942e8479-17e6-4c96-84bc-497246da746a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9431db22-d71c-4578-a033-1f673c58b372</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943200c1-5dd1-4512-aaf8-5bb6129d2a9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9432b828-d18e-4c1d-9e8f-94fece727d47</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9433ea18-2b53-4ab4-a461-41067ce6e9b9</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9434b5a7-8768-412a-b9e3-d5da95a7d5c3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9435f64a-d70c-46b5-bc36-77b9314efb81</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9436e52f-52c0-4dfd-898b-2d0de6c39bbd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94370fd1-0fe1-46c8-8229-70fe29ec338d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94382f21-7ba2-4df4-a722-6456c1618c23</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94387a5c-a1c6-458a-a327-0643d957edbd</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9438c0b2-9592-4d0d-b6d0-7760295d5270</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9439db14-c95d-494b-a429-32a08696c56a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943a0b9a-cd69-40e0-9b42-4b72af3f3a59</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943a464c-b074-4f7f-9766-800b3c91355b</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943a9347-14cc-40f8-91a2-1c8b3818e930</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943ab7e7-addd-4c0c-85d8-2e7acd1389f3</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943c605a-5309-4513-8a6b-91fdf2f6d73a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943ca132-6bcd-44ac-affe-9decfd736176</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943dfc1a-cd08-442b-8700-f1947270b452</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/943e4334-d287-44d5-b7b4-3a288799b08e</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944114a4-caaa-4317-a704-a2bf6c9e3ef8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94420080-63c9-4f84-a713-e939c5e34e4a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94425be7-56e7-42ee-a72a-cfd01110ff29</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944289b8-1b10-4aef-a936-e3274138f4fc</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9442fe9b-8d15-4c62-9ce7-e87f6dfaa2b4</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94431e00-a701-43ea-a7c6-7fd432a8af8a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94433ba9-dc00-4636-b13c-52563cbe87b7</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9443b936-b4b5-4444-8b3d-52bb680b47e6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9443fbd9-71cc-433a-8168-21ad5bccf466</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9444b454-078a-448d-8242-aaed24797a27</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9444d416-12a6-429a-9b84-989853193239</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9444d814-84c7-405d-84e9-f0b883b104dc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9445e015-d114-4f24-ad75-efb2a0ffdc92</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9445f55f-6bcb-42fb-8ccb-55243797c75c</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9446297d-9cbe-486e-bd14-45bb51616b3d</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94463861-fc36-4a11-8b1a-ffaa3dd2b434</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9447bed3-6ed8-49cd-89e6-e257aaaa9f8a</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94487424-7361-4682-afe3-0bcc1f9af8e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9448c43f-5089-4402-ab43-1f35ca50a59f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944973f8-2fc5-47ac-a4ba-aae97b7999ad</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94499e42-f50e-4ce8-9569-d7494ca9243d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9449bd84-ee62-48e6-8535-4bbad9dea59c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944b4c9a-c2e6-4478-80b3-ec4e102feef7</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944c010d-b2df-4d51-9e7d-2ec980978c3e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944cc0c8-222e-4b21-9a11-4ffa7d05ffa0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944ce7e2-e3b0-4996-95f9-b35be1635491</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/944ee57a-e472-42d3-b229-5b998d7c53b2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94502cc9-88cd-49a7-bfed-dbc5a73f7338</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9451683d-315a-43cd-b33d-db184fb62997</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94531011-fcb0-4d95-8580-b16c4d45fe95</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94531ec0-32bb-4f13-ba36-c1bf71651e6c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9454f743-2c2f-40c2-bf7a-c208f6fbf467</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94561d5f-ed43-4645-98c4-c3802b60e717</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9456d6a1-ffab-4c55-b8c4-dbad3171b8a2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9457f649-100c-4846-a803-1d5eb4346fb1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945927e0-1c2e-4999-a664-d250155bb79c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94597ad7-5eb4-4ee6-9e77-f3d2ce0a9ee5</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945acba6-f59a-4860-b0e5-8081177e76d6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945b7904-a420-4916-861d-a8e9b6ae195d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945b87f3-f766-4ca2-a7d6-cc94857a2cc8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945be533-d234-421c-8591-e4799d101ffd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945eac77-7ec1-453e-97e4-19a6857cf43c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/945f2979-cc3a-4c25-acce-f0ef3373e0f6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94611a81-3b7c-48ed-b245-763fe0b75fec</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9461a525-c397-4660-baf0-97a99ce94c26</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946210d6-1d53-47ed-8e2d-bf7707b2afb3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94632103-d5f1-4dc0-9d99-eef4cddf494a</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94647161-8bf0-437e-8924-3aa92ea3ae9c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94653045-97f2-4e80-8889-1d60aaa4fe4b</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94662d65-c339-46b8-9cd3-3fdeec374340</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94666be7-b701-48c7-ac0f-fedba4918570</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94667e2d-6fea-4a19-a304-51b303a356d7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9467f8e5-c0bc-494c-87ad-31d150fec71e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9468b028-cf6a-40ea-9609-c8bfdecc9cba</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94692bc4-30b4-4165-90c1-4bd6d6f5c669</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94694308-f617-490e-807d-867f3828d46a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946b3728-8b74-4f5c-951e-8941a5a3f99a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946c02f5-ebeb-48d1-928e-46415725227e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946c2896-71b1-4381-b0f6-bb768e1ad69f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946cc460-6d26-4172-8f71-f3b7007fbc18</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946d3bb6-162f-49c1-9c41-4dec36d4b68f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946ec171-d376-4e86-ada8-d7e8d1ea15df</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946fa571-bc39-4138-9110-802a144fb477</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/946fabed-cb85-4e34-867f-e0ff8e15c1f7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94701e41-ee2b-4885-90bd-d6d37e0e3796</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9470ec91-6895-4bdb-97c4-97a6d4dda666</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947212a3-bd9b-4fa8-bfed-9837e3f65d5f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9474dfa3-3721-405f-ba41-ef859e9b7bf4</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9475247d-5d10-4bf5-b637-0f6667230a75</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94778e29-803e-4342-a19b-1f8f37d0adac</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9477c196-7027-4a97-b646-2b03184f954c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94784e2d-142e-46df-98f5-734ff0c4c7c6</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94790fe9-9dfc-42ce-a911-69451f3f8015</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947931c0-38fa-44bc-a8fc-102630e4c976</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94794eb6-e818-4c25-a33c-711f9558d304</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9479bfd8-f8b3-46f4-b30a-574619af06b6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947a333b-6d71-4f07-863f-9974da993e02</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947aa861-324e-4699-9ae1-6a7bb457ddbb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947ac7d3-5ba6-4b42-9c33-a25972d87cb9</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947b5d6e-f2d7-46e8-8ec9-ead2fa7d6204</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947ce285-e300-45f0-addc-6312e5a2579d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947ddee9-896c-486d-86b3-ab249d11d495</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947dffb5-60e4-486b-ac97-c61f2f8b3e8b</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947efb8b-02f6-4793-964a-443ee364dbd7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947f18b1-ea16-4c20-b796-031fea1eb041</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947f1c11-d432-4ae8-b9f0-19a8d8406c8b</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/947f60fc-a225-4f34-8ad2-c9833a20970e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9480a15f-3587-45a8-ba7e-73bc4f5cf4a4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9481fd36-1189-4117-9554-1ac72149f9b5</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94830ad9-ab57-47ec-ae44-f238051206d2</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94835616-7483-4e32-9ca0-7ae905482c6e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94839a49-27a0-4fa6-9062-38e1f94a77a6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94843831-2239-4d07-abd8-ca76bcc7f828</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9484acd6-ce1e-4a13-b692-80cc85dedbe1</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9485067d-ca52-4658-a404-26cf5d3b19cf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94850c1e-04b7-4d51-9480-d521cd80d994</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9488280d-3af4-405f-a314-67d90e25cae7</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94885608-ccb5-47eb-8fa0-a52f11618420</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9488be4b-8f13-4235-bf5c-6249415d9970</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9488c2a6-aeed-44b7-8917-e49a358ce04e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9488efd9-190b-4c3e-94c8-2f9f0003b467</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9488f8a4-ffa3-4dec-a54c-ad7704c800cf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94894947-111c-4497-af02-72b9664476e3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9489a357-1d31-4211-b954-eeadad7e4f8e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/948ad759-db47-469e-a048-a55a280c55af</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/948c9bc3-b1cf-4059-ba31-e430bb3a5aa9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/948ca404-e932-4539-bd6e-75008aaf37f8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/948e3e1a-1ebc-43f1-950d-23b638bbd266</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94924233-c583-42a0-92c6-cf05542e459b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94934e46-e7d5-4494-8f60-9fc0ee621982</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9495da3c-81bc-46b0-aef0-4c8a6b26f07d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94967624-a0b4-4df3-9b17-ec799afeb90c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9497ad05-77da-4742-b104-c1223f3815d9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9498496f-4eeb-4553-98a2-0e066746c08d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9498b7b2-0e2e-4f08-8001-784ff10706ba</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94995880-fce2-45ea-b0a8-648b0426040b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94995cef-4baa-4eee-b0df-c4cb74548c3f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949987db-53d2-49c5-8441-b9854d5bf392</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9499ced3-1128-448e-9444-d76c2f7a28b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949a0a2d-7ac8-4746-b7db-8a00247ee2e4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949a3b11-af01-4f14-a00a-8f53855492a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949a6a43-db6b-46af-90fa-4db896369c69</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949ab632-ccba-473d-b8a8-26360fb9064a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949af430-4124-4ad8-ad10-7e1717539ba5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949af5a7-d88e-4214-a170-bc1e87375b62</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949bbb98-e783-4da6-9236-fcfd697e26a7</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949bfd7e-dca6-40d9-90f5-c5a4998fa6ad</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949ca742-4d1d-4c78-a54e-73373dea293d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949ee103-c404-44f9-a04d-c466f756caad</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/949eed0b-657c-41f8-980a-334e7b096ff5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a064f5-390b-4fed-b53e-eaf0da7d544f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a19848-e911-42e0-8a60-d084ee5f5ace</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a1ae54-4d2c-4a64-904e-67b4a79aca20</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a1bd0a-feac-4090-a1d7-a893ac5cef09</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a1f822-7cc5-4fe8-925e-8d2d1e2d9d56</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a25fd9-8e6c-46f7-a670-4c97348525c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a29655-e264-4c0b-850c-8050e44f625a</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a2a9a8-3a11-4933-96eb-2abb0449478a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a30d81-4584-4ecb-bfcc-53712f8e7984</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a322de-b50d-4597-add5-0e40166fc61f</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a3e6bc-c383-44ba-89e8-0718a5dc6d5d</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a3e910-c918-4851-b57a-9324d7246d00</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a52fe7-38d3-4160-83ed-3a1b56dd4502</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a5460d-4e85-425c-a1f9-0457f9579f47</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a6bacb-028b-41e0-a5ae-31cff2d05c0b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a6c520-0e51-4b74-b407-b1d798ca8104</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a70ca3-a838-4f34-a500-1193d8cb5b9a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a8f840-729d-4d78-aab6-66ef867a2627</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a912f2-0a33-4129-8632-73e76aeca1a2</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a996a6-58a4-4087-9cac-78fe4f3a6dc8</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a9a3db-b047-4d40-b7bf-7444ed42fe33</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a9b406-f6a7-4b32-a634-a743b1af5e69</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94a9c71c-db4f-4229-8d25-24bc09851776</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94aa3d3b-271f-4547-a8c7-acb3c9ca0ce8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ab3327-fa88-45e4-933a-8af55501dd28</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ab749e-8bc7-4529-9b8e-c5b73926ccb7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94aba18a-b72d-4cec-babc-b3f507e9dfa2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94abdce3-5737-42af-ab2f-68fb4c33b178</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ae54c6-c253-42c6-8ab0-c3defcf276ae</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94afb9a5-ff80-4313-9187-d95dbb866a53</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b0d7a5-c3f1-4db3-b8f0-33377339fb7b</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b36915-0e76-4f8d-93ca-e6349e344c7f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b385af-52f4-430d-b22e-7454f1aa8927</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b43c44-8407-4a52-a083-b75220cd847d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b61965-6a9b-4561-b56a-a9c7bf7766d4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b64282-d203-4ef4-a4ce-aefc393f0ab1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b711a0-0116-4f67-a4e5-68d29dff910e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b7beb6-5119-46f7-a5d4-e96a6b890d4b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b7ff46-4f84-4483-9d5c-80d50a52435a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b83201-f976-4d26-8a31-143f0a5973ca</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b8664b-f1e7-49ee-959d-b253b3fe99d2</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b8b6f3-ddf7-4314-af8a-f767ad31dce8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b93e81-3f4f-424c-9967-d66de3b32c24</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b9535f-bc9f-4b0c-8729-08bffc19c5ed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b96797-6666-42c4-b202-968a8015feae</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94b9e67c-6dd7-4766-98d6-080bfcad52f3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94bad120-90c4-47cf-93ba-13d327187133</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94bb4df1-60d0-4e09-9e6a-05afc2a13a1e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94bbdb97-7bcf-4bc3-b09c-256a548ff764</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94bc3855-a054-4a2d-a259-b57cddcfa415</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94bd3049-b6f1-4086-9d6c-a3716b9bf4b3</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94bdf0f7-5f29-4754-9e93-245c1d1f1e11</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94be64bb-81a3-417f-9db5-0d790889ef5a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94be8314-dfd6-4a01-b7b7-35708467461b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c074fd-dd6c-490f-b7e8-543d689e7cbd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c1a731-7bc5-4d8e-b488-7b055ae20a12</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c24dd6-26f7-46a4-b124-e150adc9c450</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c27fc6-510c-4baa-ab13-b20c567f7785</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c2b46e-9793-4521-8a0f-a1cded2ed6fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c2e0bb-1b42-4a3c-a5cf-78211970f74c</loc>
    <lastmod>2024-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c2e861-5edf-42cc-ae56-aba42e9e8b19</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c2faee-40fc-4d1a-ad6f-ec712a2ddc8d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c3828a-650f-4278-b098-713b3095fa74</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c46e5b-e873-4b64-a28f-6e26f1279aac</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c4b2d9-1a94-4af5-b5af-ca1d4f0d2b9e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c4d50f-5ce4-4474-89a4-27387b2ed9e6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c4f9fd-8573-46f7-9764-cc3ff09df5d6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c52ad3-0676-4e01-b5eb-1bc9e52704eb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c61522-b209-4f6c-af9c-e79117d6569f</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c67c03-9bad-4d0e-a197-a41ed4b192b3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c6865f-4a49-4b7a-bbd3-325590d28a21</loc>
    <lastmod>2023-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c887c9-c181-42cb-93e4-bf88a92af9e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c92dc2-002a-46cb-9628-b04eb822fb41</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94c9b2c5-695d-4f75-9b31-eaff53c180d9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ca5a79-e7c1-4412-963b-d86d4c30269f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94cbe3f0-cab3-42fe-b9d9-18db47055fff</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94cc414d-f52a-4129-9444-d75a85765732</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94cd9de1-b606-4244-9985-da4fb479e927</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ce98f6-2408-4e3c-b2a8-53d6a06cc2b0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94cee0b8-7da1-4ca3-b3f3-c71d6c4e6e82</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d015a8-3be2-4768-939e-4c41d4b530ff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d05855-1aca-4e61-96de-b6fc12f4d748</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d07ff5-df3e-4def-9dd9-ef9433f3687e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d239d4-9207-479d-b2f8-90c47c19cbf8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d2505f-edca-48bc-a772-c923bf9addbc</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d2a5ed-f9c6-412b-8101-e3c132083815</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d3fda3-cc61-48ba-be79-991e6195be73</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d4a7c7-0524-42f0-a427-0c33136f0389</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d4c781-f304-47e1-a8cc-d41142b29265</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d57dc3-0d87-462b-aaf0-0f879153ebcf</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d5ef13-614e-488c-b4ee-22db003dda59</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d70622-4400-4ca2-b16d-54071295f11b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d730a4-7af2-4d00-82f5-032e75e57c6a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d849e4-5213-42e3-9c8d-aae72f8b8387</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d99df3-4a1a-4f5b-a447-19332f8cf617</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94d9cfca-3c6c-4ead-8538-47713ac02e1a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94db0c89-da72-4b6f-acdc-c30e8a10737d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dc18ab-1434-49b3-8379-ceec6f2ede20</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dc57a4-8ef3-488f-9ed9-6e7fd07be5d1</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dd0184-2a54-48d8-9b0a-a303f503cc78</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dd8174-958e-4308-9d35-1e6cf123a3fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dd9aa1-8914-46fb-a2b4-cd7b5cf4bc23</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ddbd88-db3c-4031-97b8-00620a64b236</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dec727-ebbd-4cd2-acb3-caf586902980</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94dfed0f-f09f-485d-9822-143ee00c19e5</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e09bef-6079-4f27-b9b8-4a7c40860d02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e1faec-6607-41d1-8bd5-70b8ab21f3eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e21b7a-959f-44a5-9cfd-c5502837c7c7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e2bbe0-0d7c-484b-8cd5-b336995a03a4</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e2ccd4-9948-4fe7-bd51-d6d9a988e74b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e322a3-b1aa-41d9-89eb-6c1ae487d9d0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e3385e-88be-4f08-8157-885672bdf0d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e42f9f-15d9-401b-91f8-c053c603a331</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e476b7-5005-4ed4-9377-234c718f8035</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e516c5-4fa0-468d-94b4-2e52f65fb50a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e57ed5-9711-402a-8dff-768cb9f1ced5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e76193-3a3e-4fdd-8481-b2ff67b7b15e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e7854f-d024-4ca9-b0c8-f3834e7b231c</loc>
    <lastmod>2024-08-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e79ace-30bb-4cad-a8d8-60f73d33a970</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e8a136-8468-41b9-ad58-1eee76f26058</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e9603e-3246-422a-b8b4-df5eaf473ff8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94e9bcda-b154-422e-aaf1-53d4744484fc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ea2190-28c7-4951-bf26-420c8a2b4e58</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ea97f1-a6f3-4a6a-aab2-e9486f68c047</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94eb2476-ebdb-421d-99d4-767712b594a6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94eb2630-4116-4a45-b4f6-d2dcb1482b9a</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94eb3d98-4938-4a05-858d-52fc5cce19f7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ebde8d-e07f-4e61-aee0-695c36c973ca</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ec3678-000c-4ee1-8d30-af59aaf63119</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ec544e-a1bd-4ed3-9ba7-5c395eb93bf2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ec5687-8644-4ed4-af3e-e683f16ea6c3</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ec9a5e-9692-4817-9f88-91c424a4461f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ecd315-b215-40f2-9901-9fd95f8331e3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ed5779-00c0-4588-85f4-7c2c63f75cd9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ed75ec-d382-4c82-b503-ba5a1dc8fa9b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ed94c3-e83a-4e64-9308-446ecfcc5920</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94eeca44-9a1d-4857-b4bb-c322e6ca29c2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94eef7cf-317e-4284-aded-62a568992332</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f03408-efc4-4129-8539-765671100ba7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f03c8e-f5ce-45a5-ac93-7c8a54e28308</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f171d1-50b2-47b2-9052-51cd67462f0d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f2e811-6f6e-4162-bca6-c889cf55a4f5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f4367c-fdc6-4781-b311-3d6ab993707c</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f53ab2-d8ec-417d-b751-e411e0e53849</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f6917c-76d3-45ad-9b2b-e7bb9e565811</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f6f977-2b8c-4b76-a4b4-9d7b8223d538</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f7c393-b7dd-45b8-969e-ddc9ea78d9e6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f825ef-64e1-41d0-9d80-29511e4a8ed7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f8cde0-a97a-460f-a7bf-c124dfeea513</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f8fbac-6123-4639-980f-a0c70483a2cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94f93f71-1f56-4229-9c3b-3fa279450b34</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94fa125c-c885-46f1-b00d-c13abd88eefc</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94fb19e9-76a5-4b86-9e39-e406a6392ba3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94fb9053-b7d4-4ff9-9a42-2b1948042da9</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94fc5633-55e0-41be-929e-12a799a407ab</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94fcc518-3d7f-4abf-b897-8a2eb9159218</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94fd61e6-c58a-46b7-8e11-9d53a6941c92</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94feb75b-3491-4d0b-9753-3367c1e7a5f6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ff1cab-3c6b-49fa-a091-eb488df1c4f4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ff5017-86a5-4e41-b6cd-dd93c78f9fce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ff9367-75d0-4fda-a0a0-ffe8880ea75b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/94ffc6c6-6dff-48fa-b99d-5c2556c74ef1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95009354-1c23-4af1-b370-2f1b79136fed</loc>
    <lastmod>2023-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950118b0-b41f-4d34-8582-e42068071a97</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9502d092-a47c-47bf-a88b-fc92872d6e5c</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9502f854-1945-4473-bffc-5f568a9f4bdb</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9503f2cf-4ec9-4d80-a1e0-eaaff1ee80e9</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95043346-c3db-43ad-b54a-da81351b167b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9505681f-b7ea-4fa4-b69c-fadd5c6b96a8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9507609f-3a1d-46a7-9933-d57a12871ea5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950836d3-882d-42dc-b48a-21006a2a42d6</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9508dd14-ad59-4685-a929-951cd76d99bd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95097174-2886-42be-9c97-21b3747e996d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9509fd33-cef1-4991-858c-1b9a3229d4b2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950a079d-d344-491c-a945-06989ec7f48e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950a293a-d400-4cea-bff7-6969d1ea8b76</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950a7e91-8b37-4a8b-9949-d74c942fc81c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950a9e81-1458-4bcc-a46e-cf01d58e12f0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950be970-c454-4990-bea4-115d3ab6b1a3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950c6b63-3f3a-46a5-90f7-debb6271616a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950e803c-ccae-41a3-abd3-edf8859ace5f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950f12fe-5867-436e-815b-8a8a779a34b7</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950f7755-4b15-4b5d-80e2-4b602674b30d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950f8435-ba4e-4680-864b-f72072a5b01c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/950fee5d-0757-42b8-9464-5d2eac5661f2</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95103a02-e0f3-4aa7-bbda-160bbab2602b</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9510c347-7fc4-4441-8ba6-00c3c31199a4</loc>
    <lastmod>2024-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9511055d-bf4e-4bc9-960d-179453e24f99</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95111156-f849-44ae-bbf3-4c7ece76b43d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951194a2-e9c2-4e49-b156-93640207065f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9511bcc6-1df1-4664-8e3c-44f7cf2ee34f</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9513ff31-35b7-4cdc-b2d8-0d310ed01964</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95142345-e7e8-46ff-9ab5-b107cd7697d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95142c85-825a-4f3c-b6de-db4790aee521</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95147356-067d-40f2-bd88-ed22a05657cf</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95149d72-de66-4201-b787-32922580e159</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951624bc-1bf5-4d2d-9ab6-bec133ab2925</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95162c65-ad65-4f1b-963c-fe6a989618c3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9517637a-3872-4ff1-b834-e59282f8c98d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9517f444-2359-4e66-88a0-b2120d856599</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95180604-6d44-40df-a336-724f2f40d4a2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95190d9d-2ee6-4e39-ba27-7c3c3aa5f196</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951a1989-3115-4979-9f8b-5322e7f01014</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951a1cc0-4a4b-467f-a4e1-a0ad73f997a2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951a877b-e43a-4170-b4b0-6477dfe8058e</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951affdf-02ee-43d9-bc5b-3b1e2f0c5dc1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951b2af5-71f1-4fde-956e-29e0e0d0c3a4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951bc868-06cf-480d-b4a4-3aa4cb6c96a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951cd021-9958-4826-9a34-bbad63f47249</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951d04d9-0433-40bd-ba9d-16a508b80c16</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951d88cf-efa9-46ca-b9da-e0034c59a348</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951e17f5-7b79-42c8-9abf-36cd957a5712</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951f4ded-3e10-4ec1-a1a0-a3c2a4bcfffb</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/951fd712-82ab-4f61-959a-a9d5b970a3ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95205e29-04ec-4122-a238-ddeb2f709b73</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9520c166-94d6-4c9f-8988-edcf5bc34484</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9522ceaa-5f49-48d2-aece-1de59e6a915f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9522e528-1221-467e-80a8-5dab85720090</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9523cd0f-5ff4-4631-89de-47b6a210bbf7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952422bc-36d3-4076-b9fb-f4e3a216da85</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9526e9a2-b441-484a-a007-f7710dfaf0dd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95273eb6-7d12-4005-acc4-3faaf06db1fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952756e9-edf1-4342-b533-0af3bb86ffce</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9527dcdb-61f1-451e-ab91-fbcf2a163b94</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95293ea8-d0f0-4438-9e48-ccf42a0c04ab</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95294651-ff29-49f2-9f76-76186d6829d0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95299438-c132-4e90-b20f-ce50f8ce71d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9529b6d2-cfaa-457b-a4b1-3fdc8d9c4be5</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952b0844-ef08-48db-bcca-c52e17d17f5e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952b4ccd-8fc0-49a7-914c-c2cf8b7ba38f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952c5728-fedf-4354-949b-ff0c4ee46b8a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952d222d-504c-4871-8a14-d0d9c7497531</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952d53d2-aa82-47e5-8989-f6b78547fa54</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952e06f8-4de3-4e5d-ac1e-178ae7fed5aa</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952e1b48-127b-464a-b633-6dca8e341d82</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952e4fdd-1ee5-45f8-b4e4-ce1ff1b1d337</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952f0a3a-5a7f-456a-bdfd-b81b08695429</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952f58e7-78cd-4b0b-996d-4c526727f0f9</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952f9875-6475-4f9a-9408-7f822d164c93</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/952fa1bb-df2c-44d3-8f53-ef44de9e79f8</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95311aa6-592a-4da4-b87b-51d905d27e1f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95318daa-b4ee-406f-9592-d102cac8ef33</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9531a41a-0604-403e-b3d1-098d6f496ebf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95323c32-5231-4118-bc1f-cbdb63bae3bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9532e3cf-941f-4583-baa2-2c8b5964e4d9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9533d0ca-4262-41b7-941a-5db5242fe2cd</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95348930-a3cd-48b8-83d7-d6f25d077a72</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95356601-f852-4a53-8bbf-e68a75a776ae</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9535847a-9a57-4017-8e48-501223a37ca5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95358d6c-1279-4b3e-9d62-1c40b1f4e883</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9535ea41-09cd-487c-b3e3-ecf3afa1d95d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9537a67e-c867-4141-bc3c-a8bdd770bccb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9539f6ba-e5c6-4e9e-9d57-c2258dfb8008</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953a4740-cc8c-4d40-a298-e7308b098592</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953a7baf-17e3-449d-a130-4a1ae31eb18e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953b669e-eeae-4f90-8d66-5fca3f6f69f6</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953bc598-4fbf-41a2-86cb-bc0868ab59c4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953c26ae-7bd7-479e-af72-8925244682e2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953c7177-d7ed-4897-9161-82f755595438</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953cb31e-1286-4543-bd00-cd7aeaa16c57</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953e2713-9719-4673-9f6e-f482e0f65e09</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/953eca01-5255-4593-aaa7-d6fdafc07a2b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95401557-7ad8-4b88-a051-06a12aafb933</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954063b1-ddcb-4993-b8d5-b06c4d8c3b18</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9542b645-4407-4a93-95f1-33c3387d78f7</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9544add1-d9fa-4f8c-b566-1babfd4aafed</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9544d06b-be1f-47cf-82c5-3c56d5d8799b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954543dc-49aa-435b-bf01-da56092a6dc0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95457540-f8cc-4f11-b9ab-2fee37a44627</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9546aa3d-d123-4d69-8fb1-d4963284baea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9546b8ca-b07b-4628-bde8-a57a440d9efe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954792ca-5cdd-4437-a9d3-6e57a5eea269</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95483e4a-03da-4f90-938d-e365d2409c3a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95497194-6b65-4d56-bd88-6a7c1e2b936a</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95498d11-ad2e-412f-985e-de7482eb816d</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9549a209-7e23-4a0f-813e-a558b5899343</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954a2bcd-6ef0-440f-ad97-2c7c8fcbcddc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954a550e-009c-47d3-8f32-3f8803dfdd3e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954aaf19-b5dd-41e3-9bfe-aa3b50b3e282</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954b9706-8937-47ee-a962-6f4f89e428e7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954ccdb0-1eb5-4c7a-a369-b52d1bbd3ef4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954d0e33-a290-4197-870d-b17900c46ba0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954d6407-85ae-4237-a0ad-85b2a9994daf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954de33a-42fc-48c2-9082-91706c3433e2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954de52e-231b-4ac5-ba6f-31f9e7e7fb5e</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954e2870-fca7-4a00-9f6f-539953882b02</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954e301c-1cc3-416a-8cca-dbd4397964d4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954e9ea8-6f31-40e6-a463-e6134cdaea6e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/954f9980-1af8-4cfc-aa72-38a168e20ef5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95501a4a-a859-4fd8-b096-585631fdf792</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9550ee28-651f-4bd1-9e7e-5c794b14bb09</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95512c4d-29b3-485b-b588-7a079ab8916b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95525acd-b9e9-437c-9e4a-3dad8f279bf7</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955279f8-5bf9-47af-8a38-4490c685a668</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9552efcf-25c9-48d6-aaf8-70fc251a9c09</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9554c8c5-e2a8-4439-bb76-421eb0aa24ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95556de6-8ffb-4663-81ea-58648655fa39</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95559b6f-32e3-4086-a472-fc908bca92c0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9555ee5c-f01e-42eb-8f41-739168d7d9cc</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95570fef-cd7f-4ef0-a59c-c093b9ed986f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9558363c-b99b-41d8-bec3-51ae631b5944</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95588fa5-0d56-4709-9c0d-be2e4b89a686</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9559207c-9783-4500-8b4b-2438a4959df6</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95596b69-c8a6-4dbe-9e11-98a717007bd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9559987f-a3b8-4548-8392-54c20d514160</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955b0c40-dfc6-4cf2-9fda-0dc4be1953b9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955bda99-1645-48f8-a4e3-3b50ec72a1c4</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955c5307-5fe7-46e0-864d-6c0f5a91aa2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955c6c45-de64-4530-b77f-8513fb0a6ab5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955ca688-7b9e-4a8d-b8ee-cdac621455bb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955d34ab-0bf2-47c6-9835-74917e45dc0d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955ef93b-e426-407e-b175-008a013b9392</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/955f2a83-e8f3-4682-99f8-76d92c93ddc6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95604f61-88fe-4bb7-ac6a-dfe33b0d4610</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95610eed-4cb7-467d-a499-982863381585</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9561c542-7683-41a7-8e96-c8e139b66a81</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9563a501-ea2e-414b-b16d-8e08a13f4c0a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9564d183-059c-4212-8fce-e2e428aab212</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9564dde7-7dae-4dc3-928e-bdf8832fa9ed</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95653019-d93e-44bd-b89c-8ca1875ec4d1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9565a2fd-3a35-48c7-8984-b676b6822ecb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9566020f-6c79-4422-abf1-012ff51dfb95</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95665ebb-0dc6-4392-9190-79f1be5db578</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9566625f-962f-4ba1-91f4-f1be44590c90</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9566a373-2daf-441a-a966-ec18cb501961</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9566ade5-da37-431a-ab6f-7b30739d8d1e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95674cdb-3ed8-4aec-9714-da9e1af1147d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95676cda-1a1d-4a21-90a7-13e9c9a035bc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9567d600-8528-4727-a3e0-1ff12c956dbb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95682900-406f-45b2-82a0-92f93766a003</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/956865c9-aa6d-40b1-959d-6cc678d99853</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/956a7b7d-74a7-4b9a-a30d-150bf79fc75e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/956b0a49-953b-4bcf-bdfc-00e3d047f859</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/956f4462-145e-431a-8135-b889e6400ee5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95701290-a482-4ebd-af2e-b1af7942fc07</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957041a3-0b87-45f5-860e-2f11e9042495</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95713c42-ec8c-4e66-adc6-aa54ef6ff2b1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95718de8-8603-47a1-8da6-73eb9206ff95</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9572077d-0e69-4718-84cd-7c9ad746e5b1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95721035-d7a2-421e-92c0-cd17c097ddfd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95726a1a-256a-4b4a-a5a2-3d85b32ec625</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95728c1b-2e8a-44e8-ad02-8cab5fdc93ee</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957300bf-11ca-4ba0-b3b9-cdf0f6d9e0a3</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9573c327-8ad4-4f9e-aa51-90e1016e7905</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9573c83c-c51b-435a-a865-fe828b2df992</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9574d95c-5272-45c4-a5c7-64e23c28bab3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95757ffa-9629-4d6b-b8c3-04e7b8b7193f</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95768b70-b889-48b4-89e8-424b3bb34746</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95774964-d59c-424c-af43-e80b1222041c</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95778387-de2c-409c-a7d0-eb8466b63fca</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957788d2-376f-4a13-8a8c-4f325cb5a04f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9577d576-092c-4f47-a293-329868fa7d10</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95785831-2e0e-4b62-86ae-360470216d47</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9579664c-41d6-41fa-8021-2214662dc7e8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95798883-c35c-499f-936f-34978705e475</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957990db-f7c1-4fe3-abb0-2e47891c8f1a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9579ede4-8c2a-46dc-a093-a68628034dea</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957b75dd-91a9-4a84-8086-b93f2052ddec</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957d554e-51cd-4ffd-896a-a5fd7d0b0df7</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957d624a-daf3-48ab-824e-529dbe2be2f6</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957e63ef-dc87-4268-80f2-c6c1a06d84d8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957f24a0-aff8-489d-ad6c-3483c3f29158</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/957f984f-ea97-40ca-a727-44d600908ff9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9580510b-4fd1-432e-b01f-9cdc8d56453e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9580f315-1c54-44f4-ba10-9b28b8ca98bc</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95811cbd-c7ab-4637-a9f2-3bb2fd3cafff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9581a8e0-004c-4135-bfef-5f1615bc2016</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9582ad43-b285-49e8-bc01-2e3edc01530f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95834373-1e32-47cc-a8f2-30d350be4fbb</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958451ae-fc66-45dc-af91-7a76c719e244</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9584739b-78d9-4ca3-8ce3-a607a00d42f6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9584c6cc-da1a-4e76-ab68-0bedfd9c1ef5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95856951-837b-4ebd-a6ad-a89fef36eee9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95867dc8-f701-4a6d-be7a-0823d827153e</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9586d143-64a1-4bdf-ac34-2fbe9d8b096e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95873611-bc9f-467e-907b-52cf4a079f82</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9587ca61-7ab8-4241-a505-dde692e28530</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9587e1b8-6a13-4524-9b73-55c43e91f4b3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9588d47f-f911-43f6-bc9b-70736578e319</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9589ddc0-918b-4ad8-a303-2f25a95ade1f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958ad2e8-4eee-4885-b966-2d9119b45132</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958b8365-79a2-40ca-ad2a-eedc21185bf5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958dd381-5992-43cc-9984-f64470e3161e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958ed3a4-4103-40bf-863d-6a19002c26ef</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958f1688-906d-4825-96de-1aca525920de</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958f78f6-1740-406e-8366-f52bc3766e19</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958f9579-3627-4268-afbe-37176e75d562</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/958fa5e5-144a-4c69-ab84-b3c2bd9f66ca</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95903d81-18e2-47b8-bfc6-1a0e7e71b378</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9591aa31-a5e6-4b4a-9677-f4b7a6831cb6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9591b8e8-69bb-43f0-9e3d-1ade7fcb3a7e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9591e5ba-70c7-48a7-a2ac-30f93a708485</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9592194b-0a41-490d-8d5d-0e267a9f6420</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9593b100-d0f7-43e8-b444-a79d4d3a98ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95955497-33de-4857-8133-53e1c850e9e8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959579cb-169e-49af-8946-7ace98b68f75</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959747fe-0c8e-42c3-8779-a0992f852204</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9598043c-4924-4685-80ed-9406d25d1a58</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95986a2f-6b4f-414c-b2bb-d72a22d4f7d6</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959876b4-78ac-4b0a-b885-0498cd30f00a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95994133-4b5e-4e79-88d9-15a7a195a096</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95995bfd-730c-40c1-9b1c-f7a27856119f</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959a3c72-d09b-476c-aad8-cec115b1ffc0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959aadb2-4d2b-4c41-aa69-4d13dc2e594b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959fa077-9911-4db2-9c6e-1ae7374fb938</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/959ffb96-67cc-4ef3-8964-e1f72f226c34</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a0c193-c6b9-4d82-9475-4476124ea6fa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a38f9b-58d1-4aa1-90c4-bd87fca8c075</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a3ae18-4bdd-4ef9-aa32-81acc9b8274e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a4cc8a-4e13-4d3d-87fa-e2772142d638</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a4d377-2f2c-499e-b3a0-82b8a0f32513</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a54ddb-c400-43d9-ae72-bca7b614ff07</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a69946-d82c-48e1-9794-3e4fe84152bb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a6f4ee-e37c-44a1-96ee-86d7393ee8c1</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a71658-c55e-410a-b348-76231a5dbd37</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a72599-cd62-483c-83b3-1322c719468b</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a8375d-396a-4d36-9412-f29d8361f313</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a86e84-c348-4ad7-9250-8f70f534418d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a92fc2-f0be-47b8-b3e3-5f6d3277de96</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95a9af5e-0f29-4ec5-8898-065ab3825a90</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ab09c2-b017-400d-9a2d-c1f92dddf783</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ab2350-111a-4514-a254-4481d32d3079</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ab31fa-96d5-4e6c-a41e-28684b757c71</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ab8d6e-490d-47ca-8703-eed843a5392e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95abdc25-ae0f-489a-87e1-624e2cf82ecb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ac9f3b-924a-46c8-bc3f-34eea57f65ce</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95acc6f1-c192-44a8-8313-329241a1fc2e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ace42d-b965-43e0-a659-9018a03dfeff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95adf103-5fe4-4d63-8aee-29cf45ba53c2</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ae2b2c-13e4-485d-8f5c-3be223f2578e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ae465f-fd6f-4212-9ae4-baeac5823aac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b055b2-92a0-408f-8315-c088da454045</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b11222-fd93-4d88-abfe-c0fed351db24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b13998-85b0-47df-97a8-2fae5bd1dbe9</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b1573c-1e79-42dd-bbd9-0ad9d67cd6fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b1c60b-f506-4302-ab6a-36a53f8fcd88</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b1e8b8-3b16-4807-b7bc-9e86df04f875</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b23b16-3929-4733-af35-167015123437</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b2d832-4c9d-449a-8417-da13bb909b51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b2e230-a4c2-484a-b518-7f8636ddb28f</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b351ac-7870-4e9d-b4a0-2ff0862d7389</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b3b2f9-ad63-440f-87aa-1430b838f5f9</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b4cdbe-d949-4496-a760-a70dc8c05d91</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b6fa56-c1e9-4393-9e7f-4adf1d233e59</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b7a2df-21f0-4133-94a2-7d938614557b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b842ca-16e7-4318-b974-1203e49e1c97</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b887a5-9051-4272-a705-3171359791af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b8dcfc-0ba8-45ce-aa04-5fd4f8a2a30b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95b9114d-278d-4716-b7f0-308bdb967010</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95bad4d0-96ea-4999-ae66-b36fed5ecf89</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95bb2133-b1c8-4868-8dbf-2a4130ff3075</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95bb23e7-a939-48e4-bf34-caf916971b1c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95bb9b9d-7a47-4289-beb3-7af3d145f8a3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95bc61d0-5835-4dec-a615-af286c1d08ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95be3f4d-afd5-4557-a033-5154040bfcec</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95be4b9e-338b-4726-994c-b33225364d73</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95bf1381-7263-457e-8a01-e20c1cac46ea</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c0555b-921c-4eed-ad45-372b54f3235c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c0bb2f-337b-4fb7-b761-c6bfd925b351</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c26611-cde9-445a-811d-451fc37931e7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c3aa33-4c4c-440f-9059-54de304713d8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c406c8-efac-423f-9cf3-3af72a377d67</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c488ef-7302-4a1b-ab88-ac867300e269</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c568af-e41d-4e94-8795-18a255dc52f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c599f9-420a-4884-81f1-1c20f7b54f04</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c5bd2e-f50b-4f93-abd4-b6e478b7d802</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c5e25b-d1df-4c87-a67c-9812c3391f6e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c6bafb-efbb-425d-b5a8-f2fb71b6e565</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c6cff6-4a8d-48dd-9c38-77b6d53b73a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c7beb1-cd1c-4a3a-93ef-5263bfe63481</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95c88372-4b27-47b6-9ed0-376dd7e6e7b6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95cb8b3f-c6e7-49b3-b4b3-d82f37d13a64</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95cca15d-c36f-4017-acb6-f1ea3e628462</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95cca6d4-a40b-4542-82f5-cab01f767d13</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95cd1d11-be8b-4dfd-a996-c3f76d8cf97d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95cdf40c-2c33-4d55-b58b-a3c36951d790</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ce25c7-b252-4da0-a902-f96c7ac09bdb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ce4453-7d82-4f68-af2c-786cac877d94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95cff2a1-49c5-47aa-b9bb-6e017acbb2d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d23d9a-6240-4c16-8191-4d86e1d3c492</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d28fc8-45ca-44f9-9aaa-e996d80183a9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d4e021-5202-41f8-a8b6-e2038c1bbdcb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d6b604-eaf8-4a53-8e6d-7edc13abd11c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d6e1b2-0b15-41bd-b6b7-533e6f083fff</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d702a7-e622-4748-92a6-9ff7c6258ebe</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d76b89-2ffe-4494-8d86-fce3a3c3314a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d7e2e9-fdeb-448c-a007-fe5b6bae6c3e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d8bc42-46e8-4e57-9eb3-413481f546b4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d95cc4-cbd7-4f45-90af-a96ec89a2ed8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d96982-8edb-4b8a-a6ad-aff93bc07af6</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d98b09-a150-4535-8445-1589f1dd42ce</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95d9d624-999b-4d3f-8570-8d640382d8ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95da650a-7f85-467b-ad7c-2ca882700108</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95db2957-8814-4108-95bb-8241510364fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95db5e7f-f021-4a28-b674-edfd4cba0fe5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95db6906-f36f-47df-bb6d-395aba84e778</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95dc8808-bdf3-4fc4-9bbb-fad9d362b8ef</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95dc8f3c-76a4-4907-a939-89b9fc0150dd</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95dcacd8-0abb-44c5-9dba-62fd9904efc6</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95dcc611-247b-405f-a2d9-aa581e7ec23c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95dd5fb4-7bd5-457d-9b34-32319f698121</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95df44d5-2adf-43cc-9aab-fbe03349d319</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95df9d7c-7550-4677-99db-c67c344f6169</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e0ac7b-bc4d-459b-b3bb-20f4df343331</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e243c2-f962-4961-8084-51067b4a0a61</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e32b59-a8ae-4929-9d77-4fbfa9fa1edf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e3491a-d6a6-4a0c-a010-1289f1186c8c</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e4dbde-14ce-4513-aa1a-c5b7478757bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e5b6a7-cb32-4575-96e2-2807ff92f4d0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e5c257-faff-4a0a-bfc8-4d0b22bee2a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e611ed-c719-463e-b634-942a1a0737ad</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e79f74-6c9c-4f88-81db-a955478d5ea3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e7dae4-1ee6-473c-aae1-5d771b093474</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e86204-94b7-4e1c-92d9-194b7477e6b5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e91bcd-9865-4fb3-93aa-a9d06f5ce476</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95e953f2-65a3-43ad-9a72-f7515146a257</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95eb0e36-f827-4c4b-b894-4715351c97f5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95eb18d5-00a4-4367-bc87-f34890560567</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ec2988-a55d-4625-8220-257b1e3de00f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95eca236-8c66-4d7f-a21f-ce0a283ea018</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ed29d2-1bf8-4ae1-9dab-aed2052c77be</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95edf878-1a92-4af8-958b-2369ae362989</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ee201e-9cfe-464b-8956-72da00f77aa7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ee2fe5-0e38-4cb8-a5c6-101fe5901af9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ee3d2a-9547-4618-b154-55c0c74151ca</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95eeddd5-d0c7-4d27-8702-287a72da1bd5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95eefec6-5c06-4f70-8cf7-fd3eb37db68b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f063b3-02f8-4e98-a712-8aeaf235d080</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f08bfc-4cbc-4a50-b265-e204f02e6dc7</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f16531-984d-4cb9-919b-5ddbc7b8e8cb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f175ea-d1e2-4ee8-9b59-6977fa077c80</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f3192a-60f8-41c6-b204-64d8c4b0e971</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f33e1a-4330-485b-b18d-f47341763dc7</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f46a84-d58e-42e7-b28f-8af20043b869</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f5bc0a-3fab-4b5d-84a6-00bd54c61a6f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f69e26-2460-4f8e-88d6-71f546c6369d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f75b55-bdda-4883-81ef-654d851bdb74</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f771dc-cd50-45c1-99bc-37cafd4d8fe8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f911f8-b95c-4c6f-9f5d-15bab14404b2</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f9deb4-3373-4d14-ade5-77478c034869</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95f9e0cd-8b9c-494c-9abe-e4849699ec9d</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95fc26c1-a937-4107-ac67-2f0a57ab5780</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95fc3082-72cf-4911-975d-bc44ab76e8b7</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95fd8a2e-7ec6-4444-b9ca-2c00b0341f36</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ff2f9a-750d-4f00-8fd2-649c986250f0</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ff4e0d-da13-43d7-be1c-e852a6e415d7</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/95ffe3d4-7767-4c79-b558-1cf1c8878d7e</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96000c07-e6a2-42d7-8333-5ebf9247484b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9602206e-57d1-4cfc-adb6-2624abfe5e4a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9602624f-9230-4133-8f1e-afd1a98b4c10</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9602d62f-f2d4-46e5-b374-f6fca90d13e1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96038114-7111-49bf-b7b7-d258ac37230c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96039d71-288e-4dd8-aab0-735dda2f673f</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9604e69f-5689-4dd7-b1a6-d22f1eb22b26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9604fdcf-1d74-4d2b-8bb5-18b3cb8c2ce5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96055fa8-abc9-482a-8ceb-851db9489539</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9605e9a8-a8b8-4e4f-9650-7e182cbf0eae</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960686e4-8afb-4683-b062-4f80353cdd79</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96083013-c500-493a-8f5d-0753dbe7e2f3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9608d364-ed77-4e15-8e12-1c775757f4e8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9608dd6d-8455-4092-8f5b-9150feba47e8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9608ed42-fd28-4cd7-bccb-cead48e54fd4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960950dd-6539-428b-85fa-2b9596f706f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96097091-7ddb-41b3-a3f0-5b00d84da3ac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960b0bd5-8ea3-4af3-96d9-8f9b253223bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960b5af9-1dd6-4f2f-829d-1e07ad295aee</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960be61a-1764-4387-a64c-10d2651bad71</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960c33c4-43f5-4dd5-b16e-dbb095545e71</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960c44b7-af03-444c-8ec9-f067e67c12fc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960dcdae-d7ef-46d4-bbdb-db58fc70b471</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/960fccd2-a143-41e5-ae49-6803fffd1938</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9610db35-79ac-4909-89f5-159f86d6f317</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96115482-b3b0-4c65-bc34-db59ea69aa1f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9611f8d2-2eb6-4f5f-beaa-e1984383fe77</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9611fef8-823c-4572-9f81-505fc98a18cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96127e4a-5266-46b1-ad15-d01d750c8889</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9612a352-9900-4f38-90e4-5fab63e2966c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9612b428-4f7a-4f6c-ba2c-ffa0cb9919d4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9612dc90-09a1-450c-82b0-c004f32f70ee</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/961340cb-0c62-4ac7-9167-af4f454b808a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96137e69-8390-43f1-a5ef-8902c78227e4</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96140cbe-35df-4de3-be2f-a0a7c29981d8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9614282b-3330-41ab-9fcd-7980418b1718</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9614734d-0b88-4cc4-9a72-794f701f516b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9614aad4-9907-4164-9df5-8681bcd49658</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96151630-0ac5-405e-8f63-b37427a54ea1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96158877-c46b-4441-a40e-1f7f60b036f0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96164caf-6871-40fa-8280-14814ead0d8b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/961665b2-9fb7-4969-ab90-6feb3cfe8ac3</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96172cc9-96c6-4a33-98cf-a7402429921c</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9617fcd3-6ca4-4642-8165-8ecb0f77db4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9618f9ba-0bbf-4066-9dfc-c628e1f4cdb7</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/961a2d5c-16c1-412e-b8cc-3b75e1b6e5c2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/961a4963-f9b2-49f9-80cd-05286b0ce4ff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/961c7413-c9b7-4153-9a3a-72249a680dcd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/961e46ca-f91f-48b4-b5a4-247770bf0a83</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962102bc-5497-41fa-a271-229a441e555b</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9621a552-c970-470a-8bcd-58591ee18057</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96229450-8bef-4aec-9711-dc3acd36ca52</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9623b233-48d4-4230-bebd-b48f7b3f8b11</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96243404-0fff-4e6b-a529-3495079d6704</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9625e8b7-6d44-4620-aec5-74ee5b4c87a6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9625ed2b-fb08-4b5a-9e0a-bcbb2658099c</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96260f3c-79e4-4895-a604-95bab972eb48</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96265f9a-ec18-4c78-9a46-b735d38e419a</loc>
    <lastmod>2024-08-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9627435a-d15b-44e1-96bf-03862d1e7b59</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96276f87-db34-407c-982d-cf7c1dbf4c80</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96279857-d791-4782-8c46-d6ed85e76bfa</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9629291c-6890-4475-8b6b-316736fcd763</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9629389b-053a-4533-b3f7-16dada9a4d89</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96295620-05a0-42fe-abf1-b153c061b4fc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962a8571-6b80-4d3b-95a1-b38e0c4d711e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962c1c07-7fce-472c-b532-a770dbda5022</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962cdcc7-60f5-4a0c-a71a-114dc9286b9b</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962e0599-a50d-489b-9c20-cab7c360678f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962e4076-90d6-4755-9cc9-1616712a9a29</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/962f87e3-9ee7-44d5-ab2b-7aef88e5c510</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96301957-91e0-4fc7-8b0a-954bc67b190d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9630720a-af55-4cad-b29d-945769a056cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96317fb9-dd45-46f0-a50a-f302738e0bba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9631edfd-15d0-45d4-aa59-e3f14657df0b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963204fe-7c30-4de7-911b-81e44fce3eb5</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96329dbf-5d86-4089-83a3-b6073743e89c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9632a557-fc05-4426-85d6-e036e69e13c5</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963330bc-fc91-4ddb-b724-23d5f8db98b5</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96334fad-55a4-48fd-aecf-7992874444ef</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96337f00-2577-4c1e-a392-3ccfaa38d78e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9633b162-0ef6-450d-9e30-568abf9d6f94</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9633c0d6-3ba0-4c23-86cc-27dd43272ff9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963473a8-aca9-4a81-8592-076af0cf4287</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9635302b-5279-4166-a3c3-43f6264e0ed5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963588f4-f05e-461b-835d-d5d144fa79c3</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96363f01-3a88-450b-b8ba-03e61c767464</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9636b0f3-3e87-43cf-bea7-c3d06be7af30</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9636ffc9-b853-4c81-a049-7ee5190ed130</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96372ae8-f665-4c55-9c91-f8e73dcf8136</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9637ec3a-4e73-4f92-98b6-bfa933356450</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9638b560-f29d-4707-b0c3-ff319e76f9b1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9639317b-a08a-45b9-9e0a-f059e0b05342</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9639537a-78b5-4e8a-ac6e-5674a1a01263</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96396b52-38d3-4dcb-9e07-473fb584cff8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963975d2-7104-4193-98c4-56a32efb16cf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9639e9bd-7771-4aee-b3e7-c54f5a91ec2b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9639f318-7646-4000-a8bc-60defb86c0f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963b5046-8f5c-4d2c-8ec3-8982d48c1998</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963c3aa9-c472-43c5-9093-f0a6ee2bd330</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963cafde-b368-4d32-a2c7-4c2a329bd7b9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963d293a-7897-462a-962c-70781d8936e5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963e387b-de80-4196-bcf8-6c2fbec3a9a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963f11bb-ceb7-46fa-8ec4-adb85f6ddfb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/963fdf90-9245-4562-ba60-6e2143843681</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96401b16-3e24-4ccf-a9ed-d45a023b8b53</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96409f92-f17e-47a8-8724-7284e8187920</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9640d57b-c300-4342-9c9f-2582936c8cd9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9641a4e6-dfdd-4a6a-9ffc-648c4148beea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9641ad75-bf74-46a0-b3ba-0e09ae80693d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96423ac9-9b8b-49d8-8427-e76ed2b321dc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96437a42-16b4-4f40-a2d7-e3a051688353</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96440ea1-0d3d-4921-aaf8-5d351736f06c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96446b23-32d8-4a95-a586-767fb192950d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9646ba83-563c-43e2-bee0-1f210c5853cb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9646ea95-fee1-4c86-88b9-1884cc0f36ba</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964716b4-67bb-4bdb-89f4-37a9e493826d</loc>
    <lastmod>2018-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9647b89d-7e59-42f9-b477-4e28043ea194</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9647ec5d-6527-4018-8ea5-b01cad0b1448</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9647f2ef-9022-44ca-ac85-8a03f86775c3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96480cf5-f642-4968-be14-383c9b1aa9df</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96487790-ba1b-4eb9-9a5d-85a29c587d42</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96489341-f15f-449a-8339-a06903ca950a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9648f3b8-9075-4c42-a006-5ffeed2b5091</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96492bef-a5b2-47ab-83ce-0a327451552c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96499832-e515-48ff-b703-dccd888e2fdd</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964a2b7e-aea9-4e54-9968-a6772b4dd8a4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964b0c31-00cd-403a-9ab6-99f8555a4d5f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964b0c9d-5c8e-467f-b8f7-4b1b19444902</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964b4131-6d87-4636-8d9b-250ab9630029</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964ba417-a328-447d-abf7-1f9c73afde85</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964bd7aa-c058-4f21-9419-0b1810d30700</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964bdbd5-2714-4b58-b314-1146c19eb87d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964d83ca-3a5c-48b6-86aa-47c227c03d13</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964d9baa-7a82-41f7-83cf-b65a3287f689</loc>
    <lastmod>2010-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964e06b0-337a-490c-ba8c-289a9dd43294</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964e8066-e8b2-4822-bba5-60bcb976ca3c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964e9707-39fd-4090-b89f-1e938674528a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964f22d5-6587-4312-9350-d8f41e780591</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/964fc0fc-13f7-4e96-9617-9fa81f1204b7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96505178-48b4-482e-b419-c82261df1705</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9650b500-23c0-4a71-aba7-526021413efc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965223e8-3866-4695-8197-744ceecc4b70</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96530d22-fc5b-4679-b18b-8e614a59cb6c</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965379e4-907b-4fcf-93da-5bc59ff3e1b3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9654beb1-818b-4dc2-a405-5d6d32e43e0f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96551e34-88e0-4cc2-b3eb-3a5bc5fc794d</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96557b06-6eea-4536-99d1-a4e54b73f3ad</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965596b1-3dc5-4a8d-8084-fc94349bd9bb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9655999f-f882-4954-9064-8f31cf359baa</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9655bb99-60ea-4c67-b258-e14f5e47b7bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9656e142-238e-4a6b-b292-b59d744d3b18</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965793f8-8ff3-4525-969e-17ce0e17f6d5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9657c20b-6497-4b3a-96c6-9a19c3bf1f45</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9659cb00-637d-4fb1-bb76-cef20190da9c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965b266b-2f0a-4e0d-a704-fe352433cbf9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965bdd17-f533-4dcd-96f9-86f112a0dd92</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965c2e74-31b1-483f-9d12-771c4b656762</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965d412a-87ab-4b1f-9942-07dc494989a2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965d4560-6a0e-45cc-8804-adaae55536e8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965e8d5e-3b17-4aef-815c-4be1859e66d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965e96f9-a624-4752-a666-2577086e7326</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/965ed1e6-ce43-4ec5-a616-ed063f89fbbd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966014e4-8ffe-4c69-aa29-12210f6dc13e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9660424b-d558-4e7f-aab8-32fd3cf7136b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9661100b-e1e8-40cd-829c-e042a95adb5e</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966111bf-8500-475c-bd72-2047cb2ebd5e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96616e5a-94dc-451b-88c7-edad4dc4ef22</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96619c90-b4fc-4bcf-96f9-ddd770271036</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9662686c-dac8-4ea6-b3b2-16b11168d69c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9662c4c2-f07d-4b5f-8325-5499bc972a89</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9662c707-ed98-4d2a-a245-e5f216bab18a</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9665057c-6785-48d0-a84d-fa8aec94159c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966628a5-2db5-4bed-b38c-62df06e00884</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9667a36d-1adc-45ac-9db7-c49e179f8ee7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9667a747-5bd5-419b-afb5-28ae135961ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9667e976-9e41-4067-9eae-e8a0322b2270</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9667f7e3-d6e8-4e22-95ef-ef543eee56c2</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96684de8-ed2e-4346-a2f1-5b4c76095605</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966aabfd-9d6a-4cc3-8f41-5a65202deb5d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966b914d-686b-4d58-9328-7f5fa9239f05</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966bbb5e-d2ee-480a-a952-0c80e8bee0a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966c89a4-71eb-407e-b91a-2cf705d288a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966d8007-a98b-4916-914a-9ff98b1fe8cb</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966de8f2-2ccd-4505-97a9-c0eb701d33db</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966e5e19-cc45-4f0e-ba55-bb24e11ddffd</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966e99ee-fe10-44c9-9a1e-e251b6e5455c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966f114f-0c28-44ae-8d72-419613ea4a0b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/966f3b98-e6aa-4bc3-b5da-1e49cd79d045</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96713fa3-e5ab-4be7-9822-51491d1a7a1e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9671b960-edc1-486b-8fd3-3c6b6cea41e4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967266ae-d4c1-442c-8203-76192fe36246</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9672dbd1-fa87-41bd-8c84-928138584877</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96747c5a-c315-425d-97ac-0cf41cdd4521</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96748eb7-92af-4ffc-a7cb-f3cf99261ae2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96749930-2951-44fd-b7b0-1d6f287a0608</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9674b3ad-ebea-4633-8c27-35cb067098f6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96759e36-0bf9-4b45-9ad4-4a7108bf5045</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9676669f-30b1-4cf6-aaac-0464cca45b93</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9677f28e-9451-445d-a91c-6dabca6aceff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96786665-8719-4f39-ae7f-a9c9c57e793e</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9678740d-fa4f-4dda-98e1-deca2417a37c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9679b7c6-47a7-4fc1-8788-5341c7dd886a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967a93e4-ddbf-4b63-82f0-9b9aa5541d29</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967b6b5f-6f61-4bbb-b962-08084a265571</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967b79df-09c4-4646-b700-f92109c1de62</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967bdf85-1920-4d98-a614-38db594387dc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967c798a-02cb-4a9a-862a-d518607a5430</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967d1588-2068-4d5a-9882-089913bbdb6f</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967d3326-77a7-4dd4-8093-f6d7651c7bc8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967df188-5b1c-4eed-a1c6-48a483e95585</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967e7459-56a2-4e12-afce-3b882cbdcbbf</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/967f24b1-47c2-4ff3-bcc3-39a6432c7a5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96806e6b-b48e-45a0-97f8-bbe2bbc7fcb1</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9680807d-9268-4633-bdba-4915056cb726</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96815555-a206-4b1d-9619-f863b33670b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9681814b-1aa4-463f-9746-6c0e7c98ae28</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968209ba-2e14-4c5d-ab3f-55a5445f35ff</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968234f0-c874-4547-915f-2b108356c759</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96831847-8427-4f50-909d-08e2e389b649</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9683418e-1417-4a66-8a61-0d1f69f14a24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96840976-a70f-4183-a362-6eba87df8dd5</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9684099f-796f-468b-9b01-fd752376f360</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9685bc52-ee5d-4f81-b7e5-f66dd71e963d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9685eb27-872b-4c2e-a9c2-37159bdc4068</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968647a5-6e87-45ef-9486-3229092a9c42</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9686e25d-6a2e-4fc6-94e7-31428dd44398</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9686e70e-3760-48eb-8d0d-f20b8d1b06ed</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9686f6f9-dedd-4427-8e2b-4f9d8291036c</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96870c3c-5120-4f43-814c-04b1630b0dfb</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9687f3ca-478e-46c4-9fd2-63fa741890e3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9687fa5e-0798-4324-987b-497ad02bf4e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96892a41-c821-4dd7-b4b9-59c4fefc1594</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96892a48-a3ba-4534-9771-3341f01a7520</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968a32c5-9a43-4300-be44-a6bb468210a9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968ac979-4de5-4e59-8e35-2ae6d7628d6c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968b8343-11c2-4550-955b-6a1f79276222</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968d54e9-2113-4629-8d20-a1a874f8179b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/968d9540-4fc7-4479-86ea-ba596dbf1e36</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969130c0-cb0b-4f78-884e-35cdea392b9b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969274d9-72eb-4092-bf03-d23fd9a9834b</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9692e32a-c7fd-4b2e-b87a-6259329e4d66</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9693bac8-afaf-4875-8889-ae6fa7fbc41f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96954909-a321-489b-8d42-9bce9d070af3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969608eb-f4ed-41dd-bd71-785c720d447a</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9697a521-2b9a-4db0-9488-4fd22c550cd2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9697d0af-4bf5-4051-9746-0583a7e1ff3e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969a660a-8c21-4d52-b488-7a8813f9e6d4</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969ac8d9-3124-45ca-91ce-9bda618a2ffe</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969b10c0-92f8-4cfb-bdb1-54f63861600b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969b212e-6a33-49cd-bad3-87124b7aa174</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969b9565-26fe-44d2-b423-4c98edda5793</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969bc015-8087-4931-a30d-d5c82f33526b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969cdfe9-8534-4ac7-be0d-fe8e70161184</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969e1c0f-0af3-40ec-a8b2-fd941329c7d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969e46a5-a00c-432f-8e96-0a65aff974b6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969fc113-6467-4407-ad5e-2632cb10ec7f</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/969fc2f2-4e20-4a69-87d0-9da744634681</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a07391-cc7b-4eb3-b311-10fedd1c1b72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a4cddc-c66d-4130-9a15-1e502e622355</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a4ea24-3b89-4327-a857-cb6c1f4611ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a4f554-aee6-4931-a9ac-2121324f115e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a501c9-934e-45f2-9ddc-91c3f2773241</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a6d964-87a3-4e54-ad7b-d7c14ab788c5</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a7bfb0-329c-491f-8ca4-62bdf7b7d3a2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96a9b608-01b5-4e64-9a4f-b4223fc2eeb3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96aa0180-2ba8-411b-832e-1ec69fd8554c</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96aa14fd-ab38-43e8-96cb-4f5627d6d219</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96aa72e3-0ee5-47a9-9bd8-649e3e7b5e7d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96aac269-ba60-4af7-bc85-a5d80debaf26</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ab8617-7dbb-445d-bd8b-b3f53de3f66a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ac8ccf-31b8-416d-a6f7-a18e9e4bb8cf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ac9640-1512-4765-9564-178d68eefced</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ad2b30-0ae1-432a-a9d9-d221eac51c4d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ad6b99-c3c5-4d38-b173-e921c2573f03</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96add016-bbd5-40c3-94a3-a56b856c68fa</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96add7ef-c8ba-4abd-a0cc-b6962e02b19f</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b05b39-a5ef-4c6a-8d97-f48ed30520db</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b07766-20af-4dad-8061-5922fd3bab5c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b1b7f0-c24f-4837-a312-8ac8d8d49723</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b282b4-88bd-47fe-9e4f-87671da39d8b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b30979-ef61-49e3-aeb1-379f8937ba8f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b33fdd-0977-4842-8c7d-49fde7ed888c</loc>
    <lastmod>2019-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b3e5e4-f29f-4b82-9e2f-6a909e3cb537</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b44bfc-f55e-4ba9-b7d5-4a8602b25b98</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b518a3-33d2-456f-91f7-1787824b0287</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b5677b-10b3-4ba0-a1a1-306de76d062d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b57a6c-20bb-435d-b39e-a1d9109de1fc</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b60950-2688-4d49-98a1-239f3509da1a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b61d3d-7e7c-443d-805f-361d14c4e734</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b67ca9-3e0e-433f-bd76-8e426d3d05bb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b6d23e-e447-4290-bdb4-c682a685e6d5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b8311b-b8d7-4eba-8819-6e5c2307f42c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b8b41c-8298-4b1b-a79e-8b75a5b2c2c3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96b96cf5-f985-43d2-ac31-6b27e9195226</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ba2555-47c5-4fa7-b1c5-85e918e6a35b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ba9814-b109-4d2c-bedf-14a21355d743</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bbec6a-ad71-4512-a1d4-9c8c0214e3bf</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bc89f1-03bd-4f56-9f92-34c0ad6d94c6</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bcbe79-4826-4bed-b7f4-641ad599ab24</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bdaae9-b6d2-4fc9-9f4d-9f3222d6ff37</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96be8f6c-491d-4056-a330-11091b397eda</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96beb87e-4dd6-4684-9144-66ca3b875f67</loc>
    <lastmod>2023-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bee2b9-f965-4539-98c0-9c8d70e2e77c</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bee39a-e052-43a7-a53e-23a969e279f2</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bf0ccf-f628-47e4-bd75-acef14c31021</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bf2e4d-226c-43fe-84e9-75079e625636</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bfe448-5118-4edd-9713-9edea1bb6e3c</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96bff39c-159a-4616-ba5a-0a22b97bc256</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c0bddf-25c5-458d-8a1f-5e0bcbf35609</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c25e58-9c8a-41b3-8082-f8dca96fb91f</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c41783-af72-4ea7-bd29-b1d4c46b5450</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c44777-85f3-47f6-845d-0fcd370dc6ec</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c55058-9e07-428a-8dd4-bb96a48291d4</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c6132b-0ef8-496a-a8f2-68194128eedb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c63dd1-af43-4237-999d-09749cace47c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96c77ae6-c7cd-456d-bb00-690eb771b592</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ca61d1-c735-4209-8c71-c8a0acbdda2b</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96cc0265-e27f-4173-9797-20924209437f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96cc4eba-a2e0-49c9-bda0-e7bb0932c81f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96cdbc7a-b731-4227-8239-48786ce5191b</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96cdcb7a-dc1c-456d-95bc-13d38ca68e39</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96cdf503-7688-40a0-adf5-e64f9e1d923b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ce1f3a-6730-4b19-a9ac-89a54198f2c9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d0ccdd-cdb9-457a-b819-86a4754871ed</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d12902-f1f0-4cf0-bcc0-ce67ef2c3d36</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d18d70-4d5d-42c0-9581-584d325657f0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d42989-eb20-4e2d-9dd7-51eaf28d6731</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d50e90-d512-4b8d-b76e-4aa28a4940c7</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d56d68-90cc-493d-a4c6-b7168591a011</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d5c53a-cfac-4c89-99ae-720f343b66cb</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d698c1-d813-42e8-9bfc-1a87914c75aa</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d6cf47-cd88-4768-a864-6fa103d02bcf</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d8d933-2aa9-429b-8c42-4d7270d5af2b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d99716-d82e-4c75-8a73-eeb524f61926</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96d9e376-8c48-4ffe-8c98-f7088dc27725</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96db9709-eee9-4e38-ba15-e46a1b8bbb43</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96dd68f8-ec1f-46c7-b077-1ab7b2bbabaa</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96dda341-0643-496f-962d-43b810149656</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96df3e40-6d45-4843-8796-f7cb6fc1e42b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96df54ee-06d6-4e96-984d-4af28f1b29e2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96df7667-0afa-4c3d-9c0a-e8ee83c7e0be</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96dfd484-229a-4046-88fa-87b1fae8dade</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e1e7a9-4a4f-4993-8107-6a7c1a66671b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e24d3d-4ef1-4dbb-a7b4-34a2c2d65a79</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e252b9-7eb4-4dd4-a9d7-7c45c028d3f0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e4f88b-5b4b-41f4-ac6a-10527dd37860</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e52e67-46f7-49c6-a506-b026ef661049</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e57ddf-00e3-4c1b-9214-a67b81fc9a50</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e610a9-56c1-445d-b586-9c87cddcb6da</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e66d02-922d-44b5-aaa0-37efdbd20a5e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e694a7-98b8-462e-bc44-75ebbe051c7a</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e7f8dc-d3c9-4271-8396-d535a8fd347b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e92cc0-c609-4dc9-9edd-cf28f7006dfc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e96329-f774-441b-8b55-ee1f527790f7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96e97861-a64e-4748-86f3-c432b7b1015c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96eb3cd4-e23d-4480-b475-b07b32277e5a</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ec558f-022c-4aa7-8a4b-679e57cc3490</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ec739d-88a7-4d4c-8450-624b1a0aada3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ec7cca-d8d5-43e2-8551-6377fe397697</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ed6677-15a5-4ebb-9204-aecef1cb0654</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96eedeef-84b0-4550-884f-ccd21e6fc067</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ef1eec-9685-4309-bdb1-997c71512962</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f05877-b812-4fee-bba3-ab92cde04c5a</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f1b93e-fec4-45b8-a469-290ae2baaa64</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f1d4fa-7b74-4535-a500-f6ec054a7330</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f23666-5857-4124-bbaa-7b3d2a33947b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f2c197-dc4e-4e2b-b36d-139b0085894b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f37cb2-a11e-4103-8a59-f935d0220653</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f4384f-1b4c-47bb-9e28-309957635563</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f46570-4891-498f-be11-ca12c966f70f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f46bbc-e911-4f5e-979d-7c95e529a4ac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f4720f-b7c5-424d-bfef-921ff5ce4ed8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f4ffb6-f4ac-4ee9-b208-b8c72c3f6ca8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f51ae4-05da-4bf9-ae5c-634a5e45bffe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f7bb74-dcb4-4127-8ee3-054b38a0c575</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96f8ae7f-0e2e-4b54-8b0f-51e2c45e26ec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96facab3-e525-4346-8810-4edb2c167322</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fb103a-369b-475f-a148-843de9483950</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fb8701-129c-4d9f-b8f5-662cb692e826</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fbe7f4-22b2-4f4e-aa3f-ae38d87361ec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fd1b64-1add-4aa3-9306-493d47e65d79</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fd5019-f4ea-41e2-a447-d93b375005b0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fe8b0c-fd44-4df4-9309-d999ae3c793c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96fecf84-bfdb-436c-aebe-fd6e22951918</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ff1e53-dbb1-4c90-a13e-284883466af5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ff1ff0-8f77-4c9e-91a1-65753c5229ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/96ffa299-9106-44e3-aaea-8e4ebb60143b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9701d26e-12d7-4628-951f-ecf4fa558a77</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970250ab-35b0-48a7-b382-2626937ca0c3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97029824-4308-4a72-90c4-24269684f672</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97041dc7-d59b-4dd8-ab52-fe8e24cb3e7a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9704f8eb-40e2-4391-84c6-193c9e79d383</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97055eda-062e-4ecf-9b84-560c60a1d127</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970605f9-8044-4c3e-8a4f-382f7b1e727a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970642c7-3cd6-44a6-bb78-10809318e299</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97064893-4a46-4024-a79e-7095b8da8368</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9707b31d-b65a-4816-af46-a614de4f5586</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97080483-dc3f-4895-9166-4597e9331099</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97095e42-2b87-4d43-ac88-482de4d0f953</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97096100-6896-4916-a2d2-8b637e880e7a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9709ee59-9414-4fd5-afab-5252ac2ea359</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970ad5ac-cdfd-4221-922d-546b20629038</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970b6dad-0d68-4490-a248-52e0ab775766</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970bad56-80a3-4e5f-8a9d-b960db760611</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970bef90-ff91-44d8-a9b9-4273b3d91b81</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970c1b39-7c39-47ee-a86c-cf3f3753c403</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970cd433-9dee-45dd-908a-123dc5afc9c0</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970f2b1c-e76a-4617-8bba-876f3bf6731a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970f47e7-79ba-4271-bcaa-09ae2b7360fb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/970fcedb-8035-4e54-9c09-f405986530ba</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971267df-ee20-40b5-acce-5c4ff5f8d532</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97134384-954d-4eba-951a-9dd6a6f4e5e2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97137d6f-8419-4b20-b64b-c6fa00da4589</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9713cee7-a655-4252-897a-96c90d2baf8f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9713e506-b580-4043-a5b1-6fc1e6969e55</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9714fdf9-6c5b-4166-8682-e7f6828ca327</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9716267e-6696-4cc5-a2a1-529e101e91b5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97177751-1b83-4889-a134-d15025bc5d4a</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97178c9c-a67a-47c2-b662-9cb23c40280c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9717d671-3f2d-4b76-aed8-6c240ebb5c89</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97183099-30a9-4cf5-9df5-29cf1a7f0ad6</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97189a79-c073-40f4-889f-196a760f3473</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9718db2c-3de7-4b95-bfe0-d39f20392ad6</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97195743-c26c-4580-8f4b-af6617f81165</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971b0e97-20a7-46cc-aeb5-528dbbb60609</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971b8fae-6dc8-47c5-a99a-89265cfe8e68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971b9877-3cea-4817-91fa-1de649c579c9</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971c22ba-a28f-4d87-93f8-e5bf812d5180</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971c7379-d440-4c67-91e5-7324ca8d5af4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971c9aa2-3805-4377-9f2f-8e84be4e9751</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971cec9d-8c54-4070-9733-0eeb94314d34</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971dba5c-5b80-4526-8f37-9a27e53d2dfd</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971ecb4a-3b51-4768-8f9a-d5dbdc10dfde</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/971efd2b-2f22-4c12-9ed3-17c934dd2117</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97201ba3-2143-45a1-a411-297716091844</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9720b799-b98a-44b4-a3be-78b8a16c71ff</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9720d254-74ed-4457-9cd3-e4cec0b73e4a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9720f53e-36fa-4d58-8556-835e56f04b4b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9721a93d-5ec0-4e58-b557-f2129833b6a7</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97221097-0714-470a-b2d0-8f254a3a7386</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9723ac5b-c30c-416b-8f9e-421fc7cbd833</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97240424-37e0-4681-8c99-efcb982d2ebf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9724de02-6450-4a3b-9bae-43636c8bf71c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972681ec-780c-4b82-8b09-26873f16334c</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9726ea8a-9efe-4894-a856-c742bd93cf51</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972702ac-2920-411a-ab71-ec595682d16f</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97275c49-e52e-4d11-be47-b81719ecef5d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97289e63-02a2-4eec-9659-961e61d9cd40</loc>
    <lastmod>2021-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9728b6c1-c077-49f3-8982-267e11acf8e1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9729b639-3e3a-4110-b629-041e2db829a9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9729ee96-4656-4d7f-bd27-e63dfa4a59b9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972a41f0-c350-4f86-989f-56b62ed1352b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972ab151-dce9-4c95-8ee9-2ce3f92b224e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972b2c35-12b0-4e59-b474-2f19a9084f28</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972b2f13-0990-4746-9e7f-7b4fd8959da9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972bc1c7-1941-43fe-896a-001ae1f8ece5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972c3e0d-b97d-4ce3-bf72-29429e34a0b8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972cdd54-d596-4607-801b-22c0176e0976</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972dd1c8-cfa7-4737-8d1d-29044317aec6</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972df038-1647-4db7-9350-2cc0d0bfa162</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972e05b2-1556-42e5-bd99-c2ee0dab8ff8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972ec99e-fa0a-41de-8168-731f683260ff</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/972ef8c4-d2bd-4c69-a212-2caa5c3f877e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97306dc9-a85c-4c72-b27c-47f01270bb94</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97311cd8-0eb2-488d-ad68-c3043f4d6346</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9731b974-e4e0-442b-86df-4a700fd00f9e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9732ae79-d77f-41e0-b83b-2591aae11335</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9732fa39-5d00-4a0e-aa01-889a89e3cffe</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97330453-2d28-4018-b593-295f6b559281</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973335a3-fcff-460d-b5a5-c79d6971a376</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973346a9-d6f2-449a-aca6-c9469407f490</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973388ed-3aad-4222-9eb4-9156ddd537d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97339b12-9d10-42c2-b1f4-e221f7917b8e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97359489-ac31-44a1-8670-1c54591c8e0a</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97365ccc-5948-4002-a2a3-51a3f6b06871</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973682ee-7155-4c27-ba9c-816963f1451f</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9736ee5e-4886-49fb-9941-5bd450895100</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97377f95-c63d-4de0-bb96-dcc5d6c146e0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9737a928-22b7-4849-bd41-c2083a78dfca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97391e7e-51b1-4623-bbb0-b13a6e8e5e31</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973adbb5-52d1-4b7c-8073-59efb94cd6e5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973bcf47-9a7f-4ddb-9675-5a505e1c33b2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973c5425-d98e-4466-9ea8-9954f67f6189</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973dcdfa-8bac-4dd9-9d7b-068c4c88dc88</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973ddb68-60f4-47ba-90c7-987eb78319ef</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973e70f2-f80e-49fa-bafe-4b2b9b80f1bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/973eebc1-5c73-406a-9d5a-1d43c312f0af</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9740290d-4fe5-4f79-8ab7-841dcbf33beb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97403182-2864-4811-8f01-d0610348b417</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9742ff2e-617d-42a8-b2f2-1971dec1352c</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9743057a-b452-4792-bada-92f76bbf6a5a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974358e9-5bf7-41bb-b22c-3bd8f6b0594c</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9743b40a-135f-4714-a5a9-0b7c850fc7bc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97443945-f10b-49e4-8bcd-2922a0cc91d0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9744fa2e-9484-4232-bc8f-2439a1ec71c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97451cff-014c-4927-9e21-80af8f942ff1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97472c51-f9a6-4258-a436-1193db8a6020</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97475a3d-5e82-475d-ac6b-177512200565</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97477a33-e6c7-48f6-968d-e0545aea546d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97479123-3f6d-4ed8-a220-996e500b2aba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97479a8b-cec1-4c5a-b03f-fe2356c6ed0f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9747f53c-ceea-4dde-b48a-42a95bf5770a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9748bae0-1fba-42ef-a829-212be0637ae3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974941fe-c587-4a48-91de-d4c8ec7fe89e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97497819-c39e-4472-bba5-f3dcf8066cfa</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9749c07c-16d3-43fe-8e38-97c8d3882d2c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9749f695-9e1f-46e5-a22b-f8dfa05d435a</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974a84fc-c769-41ad-883a-e9bfb71916d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974b9f38-d360-4a87-be2f-da09b1ad3dae</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974be17e-1746-412d-b2e4-8f054bbe2669</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974db19c-0ead-4beb-83b2-a80261dab1db</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/974f4618-0861-411c-9281-0cf522489c07</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97530306-6b4a-48bb-9a62-c7df55086043</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975341f7-3132-40f7-8702-d6b6558e1278</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97545410-9106-4792-be13-d8a4538c1512</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9755a64a-9113-4e75-9439-149f3c907278</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97564e68-5179-43bb-9055-93b139b48779</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97568ead-e3ed-406a-879f-88c79ffbf219</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975721b5-d4fc-4c47-9cc9-30d289d48f70</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97575b53-3c2e-42e8-84a3-579e22a3c00d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9757bbc3-c01a-436c-9ef6-4d60fb1403c1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97582001-134c-4997-b65c-43f9f4f517c7</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97589465-4e34-41c8-94c6-e2c6dc6bc619</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9758c755-9f88-4ac8-a6aa-552b641dc37e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975a1c82-112e-461e-ad20-00d1b0fbc052</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975a5d3a-070e-4d7d-b5b8-77d5b51cba05</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975c2c08-c43c-4cd6-b16e-2b9f9aa57b9e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975c6901-b17e-4139-9431-44c971d6720f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975c8412-ef80-43c1-88fb-587bbeb8b811</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975cd516-74c9-4711-be67-5fbc983dbd45</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975d1afe-b913-4ac0-978a-74f9fd1c4ba0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975d24f7-1f58-4551-967c-14144ffaf680</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975de7ba-0f3c-4ac0-8583-4107ddfa07b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975f13a4-1e1b-4c20-b7ae-2773fb4c87ed</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/975fd06f-4d0c-4fdb-a062-5ca59717620d</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97609351-cfb0-4714-88c4-0c739d814a7f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97610f58-3292-481e-8158-eae447165800</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9761de7a-70b2-49e8-b627-399ed14ac251</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9763e070-4c34-429f-92ce-d6a1b2a1e1ac</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976412f3-032a-40d7-86e2-22360159d230</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97646f9f-71ec-4683-a75e-1a661a37e4b8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97664424-6266-4f59-a775-277dd38c2a48</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97664f16-6c7f-4894-85cf-e03fc065fea0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976685b9-00fd-4d2f-adb9-6a181db2f860</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97670d03-1ceb-4031-8065-027cc0824395</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97676d7a-0e0c-4912-9739-b0ee0fb141e4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97677adf-75a8-43e0-a9f0-7f158d4ec61b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97679275-c762-4cbc-91be-923f5da21fbb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97679b0f-f7f5-4f3f-8031-d571c1f4bb0a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9767e881-acf2-4fd7-a9f8-6e37b8bf11c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97683172-410d-4622-bca4-51c58bd84282</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97684cc6-daeb-4087-a87d-6497a969f817</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9768aed7-3ab5-4595-836a-b5319feb6d19</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976a347c-3326-45c3-a147-c24e91e41283</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976a441d-f681-4395-93af-43fdd519f9ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976ac6ec-732a-4131-9eae-55b2509338c0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976b43c9-9241-4eb3-9912-f10c6c6ba120</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976b5ba8-7592-4c0c-bca0-c4aa3cdbcba6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976b8b2c-a0c5-47f2-9a7e-7a22ba743564</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976bb368-2ee8-4912-b582-de796ee23b38</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976bb6c2-664d-48c4-aea2-51cc7634db1c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976d05a7-5e90-45c7-b330-bc314dcdb263</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976d0ba6-c7b2-4299-9dcf-d9cbec5fbe4c</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976d7a0c-254c-4f43-a156-2e42c64339dd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976d7e63-4c5b-4556-a155-8324be580f74</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976de63b-4ca0-4b0f-81b7-4013efbd1771</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976e25ac-eaba-4171-841a-0a4db724a0a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/976f5413-fd10-449b-bc1d-473e3deb5305</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97701682-a240-40c2-b3de-9b3ba2a69bb6</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9770cacb-2f5c-467a-b8d2-21ea83a55864</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9771b321-dfe5-4e8c-bba3-abb862a75f63</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9771b81f-ebf5-4b71-b6a5-6484b54b7285</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97720d00-5f09-4405-b35e-1244abd9f2a6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97729600-f980-4f96-ab44-2fb55f4e5470</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97731fd6-3047-4214-ba2a-bc6321e62806</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977345fb-20a2-473d-868c-0476981fee2e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9773d528-28ac-497f-b726-934e12f18bc8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977502cb-057b-48ee-9e7d-6d697ec3e54d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97759abe-277f-47f0-a02d-06bab8642923</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9776366a-1085-485c-ad43-50a6fff4da53</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977875b8-161b-40e7-a063-6b9c687be582</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9778ceb0-9948-482d-9e98-146e28035b60</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977917d2-35da-4703-94c5-84cbc28027e1</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977941dd-ba3f-4ea6-a298-48b3f7fdc5a2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97796fba-ab03-429d-ac5a-3fb72bf53ecc</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9779fc9e-f2ca-436b-823d-40a5c91fb972</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977a341a-136e-4fe4-bdf5-a838f5b96425</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977b1462-ccf7-4224-a006-ccd1c0c49e0f</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977b5297-28e7-4eab-aa55-905bed334253</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977bc677-9a40-4c44-acf0-880b01bac334</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977beabf-2076-4968-8933-648e6269b4ed</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977c0e77-1614-4dcb-a8dd-f8003eac2e17</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977c1cc9-8f3b-4cd1-ac96-3826193c4b3f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977c91d4-87e8-4dcf-af99-9f32ce9a99e2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977cd79a-6eae-4ce6-9f0f-653d66bff7d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/977da89b-2a4d-41ea-abb7-08b969631b29</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97807068-127c-4565-9ccb-72f96f86e76e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978093c3-3da7-4921-8c7f-39b5b918d77b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978106e2-0b77-4bb3-9022-2180db5e024b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9783af14-9490-4cfa-9c96-b2e184dbf554</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97846a43-7d5a-46f4-8825-666bcd7c621c</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9784bc90-26fb-44f4-b5cc-85dc4fbe26b9</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9785356c-8450-4413-b57f-32720c8331b5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97858311-ca2e-4f6d-8bf1-11f382f5a1d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9785d3c5-fd21-4e74-9e81-3349e5576f45</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97864a0f-107b-4850-8547-4363e26e2227</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9786677a-bf3c-44e7-a901-6b79fdedcd11</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9786d9a9-71f3-4120-b123-c673824cf603</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9787cd18-0b10-4040-895c-b5ae79dbf081</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9788e3a2-fa8b-4423-82ee-a445ffd10c16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978a54a7-01af-40d1-8842-af13d2a2c0ef</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978a7c05-5928-4c5e-b58f-8a3e91cb5190</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978cd7d8-f9d2-49ed-82b0-364fab5e1135</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978d420f-57e0-4972-b7b4-4ac715dcd33a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978ee7fb-cb01-4dce-8415-05351b699f22</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/978ff77d-396b-42eb-8ce5-895f7e1c84b4</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97904bde-48d9-48a9-86fe-1073f0fb3fbc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97911fd9-83cb-4195-888d-ec177e8ab3a8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9791c813-44e8-4958-a7f8-c13cc71065cf</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9791d794-1199-4749-9e18-1967fa40fb47</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97924e07-40bf-4f0b-a9a0-42927f8f839a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9792d7af-7245-4644-a874-2e0e1987e44f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9792faff-398f-4152-9665-dee8d1446dd1</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97932838-8ec3-4b36-a4fa-ee34d605c3db</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9793ec07-0f17-42fb-9bb2-dc767bf672f0</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9794187f-5524-42e5-8b04-4ce853b664b4</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97945709-6b27-4f2c-8d66-178eaf0d110f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97946d24-d88e-486a-aa27-fa0e7adb55b3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9794bdd2-107b-4e92-ae31-43a9f308089c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9795821f-6db5-48b4-acef-ab8aa723b7b8</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9796446e-2342-4c17-a01e-fdd11af7189a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97976237-8c91-4440-b2d9-3f0f3d44ff98</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97979085-2601-443d-8e47-7bf027985da2</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9797b8e9-dbdf-41ad-9af0-cc8246117ca2</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97989b07-8dec-4172-b19e-4fe87efc29c0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97993b86-a4ed-45ac-bae3-d78d78d7e3ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97996848-2548-4e57-9e27-98031427435f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979a1ffa-a5e3-439c-8c51-f65a05bc9dd3</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979b5340-8f9b-4f4f-9622-5a0f217cc66d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979c06b2-423e-4883-99e7-97c822310da6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979cee94-2ec7-419c-985a-abdeb69c7348</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979de016-7504-4f97-bb6d-f31ce354d5e0</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979e7d5a-b559-450b-813a-a3bcdb195ca0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/979fd741-5341-414d-92bf-b4cb45700fef</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a07113-5aa0-456c-a9c8-98bd139c2250</loc>
    <lastmod>2019-10-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a13f19-0bd5-4f24-9152-adb0481cb9e5</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a18433-0d1c-4ac7-b1df-9921ca52761f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a1aa3f-8529-409f-9e9a-1b81a0ef2fd6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a24d76-46ce-4771-be15-acdced528fc1</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a4e593-47de-4e76-b9f0-efbfe82dac78</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a52248-4161-40a1-947b-1884311b5e79</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a5c872-9a8d-42b3-b274-f41ed7d5bd72</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a5e9cb-12f9-4825-89d1-6bd98ea6595a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a698f6-d781-4581-97eb-50501b738a1b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a8112b-3930-4e43-9197-52623fbe100f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a81851-1681-4f3e-97e1-da81a4701dc2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a8fee2-e0e9-4d91-8528-b249878a0d1b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97a94bb6-afe7-423b-ad0a-2d26e67d5873</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97aa1aa0-fddc-47f1-837c-b40586640d16</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ac2a9a-5802-4a9d-9de0-60816b925e9b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ac50c1-6065-497f-95ac-3327668db240</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ac77b0-ad46-4fbd-9070-fd7e35ca9181</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ad5ce7-dd61-4053-a5dd-b1f7ef65a717</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ae76ba-4ff2-4fa3-83b7-5767bd0220ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ae8d1c-5dc6-4234-8104-96697fb5ccdc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ae9056-8053-462c-a8b4-9dcb701d358d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97afca80-17a7-4068-97aa-c49499b29609</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97affb12-4365-4f40-a32e-4eb2cdae6170</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b008e3-37f3-4f47-9f57-5d9cb07bc845</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b05ec3-2f04-40e6-ad3a-4e7cc19e6b80</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b0c1fe-829d-4e3c-a885-1ef6fa6714f8</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b1592d-d432-4301-9cca-1e62f7b93124</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b2d179-1746-4e5d-bd43-7a4546cd9512</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b339dc-0c8c-4965-a4d5-2300abfc499d</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b485e0-e2be-4ddd-9d39-06610872b9cf</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b48aeb-3e0a-43bb-9492-8fa7e31eefe7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b4e10a-6cf3-4427-9832-09eb5a2a96ac</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b51aa4-d836-4ede-96dc-69910c41896b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b62c6e-f187-4b81-93e6-ae057f882d32</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b673c6-8a61-45be-9e23-46a7ee942d01</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b6d963-d832-4b76-a3d2-7bda2705cb8d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b7257c-ba8f-430b-9586-c5b3ec226632</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b759fc-6d7c-4146-83e2-512a7e0ac906</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b7a864-c74f-42a5-a634-0021192386b7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b930a9-7a7f-458d-b2e1-c2dc78c08359</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b95fba-1ed8-4390-85bc-e84a485ae2af</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97b9dae1-ef64-43cb-ba8c-390eed9d1d38</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97bb5d22-7c78-4ae9-9d24-b00aa89db789</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97bb64a7-89f1-48b4-b339-98bb6a958c1b</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97bbaa21-0145-4f91-a874-09f250cd3f6c</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97bc57d9-2cf8-4a89-88c7-8dd419eba9c3</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97bf27ab-4e5d-42e3-b896-ebc3a606a544</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97bfb4ef-43d7-4d49-a168-a9ad5523bbf1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c14d92-c263-431b-b494-2b2afc2d8614</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c1e0ab-51ff-4f03-9281-cbfc039cb2d0</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c304bf-63a5-4c99-9742-2b8728f93be4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c3616e-7a2e-4adc-a334-2c31b88665a4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c38d1b-be71-4218-820e-09ed4a586487</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c59a8f-b501-4042-a242-99df1bfd25c8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c60b09-6c8f-446c-b779-ea5a20a082e7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c6406b-4a79-4767-9714-12ff3f1ad3df</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c6ec73-55d9-4d92-b185-ea313f8055b0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c75a12-9747-4bf6-9f09-1e164b8130fc</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c760a6-59d2-4002-a1c5-bfabade6c96e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c792a1-4684-4516-aefa-24f8e6f64f10</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c7eac7-fa89-42d2-b197-702694d32998</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c8d11f-e6c7-4ad9-90f6-0b6671b7994d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c8fea8-c545-4da4-b40a-d08a0b9cc762</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c97070-3a91-4a38-ae0c-a19ece50fa26</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97c9ab53-60e5-425f-903a-40d51edaf53d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cb4c15-8ae5-49a1-a270-0bd2b1daf209</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cb71ce-d78e-40da-be3d-e42adaa749fe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cc3916-cad9-4d42-a159-94c39b0ca747</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ccda7f-aff0-4098-b9e4-ed4de6d585a7</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ce4346-75a1-43ce-aff8-d65cdabdf646</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cf2838-f348-409e-a12a-3416bda998b6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cf8884-c4f4-40a2-a633-1853059b4e90</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cfdb5e-e6da-46ab-81a8-5586fe2c5112</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97cfe8fe-4a54-4b01-9251-72750f3c84cf</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d080d6-e1c5-4a62-96be-0f563ee80aac</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d0cdd1-e426-41d7-a10b-81de1bb10a86</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d31bb4-2070-46bb-b4a2-aa7dc044baba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d33d2b-f7c5-422b-9cf8-fc9e74d5665e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d363ae-89d8-440f-ba5a-0665a803be0e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d391c5-d3ae-4795-bcbd-a25010072a07</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d5161f-b8e1-4900-95ec-5652307d78a2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d55315-e33b-4c65-8f8b-3b232e16ec47</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d76f2a-a505-48bd-9300-031081e9f92b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d81ec9-0fe8-4d55-b34d-d97d54b119a7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d88b24-a942-432a-9237-6ed6a80d57a7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d9042a-13ad-43d0-936c-b7d34c983c23</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d91db2-6256-44a5-ba11-496ab2fdb8eb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d966a2-9fdb-485d-8bb9-3842ba43b824</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d9b0e4-babd-4dc3-9afe-8aa908f907c9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97d9b9ca-744f-48d2-9106-eb68ae1954fa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97dc2dc4-6c39-4946-97aa-d639e6d7a615</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97dd1eb4-39fd-4f7d-95f2-2c4679f370be</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97df0e5c-0999-44a5-b417-f6628ba4d26c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e12aea-8841-4025-bccb-f516008de7bb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e1dfce-7001-444c-894e-8e676ea4d118</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e2e168-964d-4aa7-9762-f086545d93cd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e3228f-57a0-44c3-a387-d8608c1c50b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e3624a-7b23-4c62-9e42-a98e896dd524</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e4d761-ba5a-40a1-b6cd-05b4c2bb5097</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e603c5-0811-4370-b599-c98551c92319</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e613a8-9128-4e56-92fe-0ba86ccb12e6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e65e4d-f78a-4031-a691-17695a4ba129</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e66e59-c130-4391-aef7-053038610d17</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e6eebc-69d3-49a4-aee7-39db71d13021</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e70e24-79de-4c64-845a-9574e619abb4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e7b4ac-2509-4e7f-8047-2321424132ae</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e80b5d-5ead-407d-8aa9-be42bdeeb2a0</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e8a7c0-46c4-4bbb-ba8d-2b8b63ec50e9</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e90a22-651e-4850-9248-e29fc4eff7c6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e98345-b783-40bc-9d9d-eabf108c03c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97e99b7e-256d-45e1-9fe6-ad2bc7f7f6a5</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ea6b52-1d2c-47bb-8853-ddef368484a4</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97eb147f-4e83-4ed4-ad93-a0ca078f9180</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97eb66b8-7fc8-44c1-9efa-cc3bcbce662e</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97eb6c1b-1cd3-42f8-a2dc-eaac963c833e</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ec4d1c-730b-404f-8639-ffdc8d4cc91c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ecfd50-8dac-4694-9b33-17b7c31cfff1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ed0424-2f01-4920-b6cf-4880b9423f38</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ed0646-436a-469e-9888-102f75ebf215</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ed206a-1cbd-413e-bfcf-bc23b361a4d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ed2e27-4a4f-4148-b036-64e15029278e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ed810f-5ca7-44cb-afd6-ce3af439535e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97edb468-31a8-47bb-9086-079590c17d2d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ee5dc2-8e8a-48ea-a594-d7b79888c4e7</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97eec340-ef1d-4e1d-ab85-43b9e9f6c314</loc>
    <lastmod>2023-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ef092d-1256-4be7-95ad-03969e0be344</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f03513-0138-4930-96ed-81e32db47edf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f08041-64d7-4306-90bc-15807799eb04</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f221d1-c22a-4e0b-ba6b-a4c0eea9ea97</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f25375-68cf-4aaf-a1b7-34c66b5af773</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f2e9a6-b45d-4f12-98ef-4d59dd934621</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f48b54-549f-4369-8155-10a2b80436d0</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f493af-6f42-4aca-9a76-5b8def74ff76</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f4ee44-8eaf-4a50-b6d5-b746fdc6b8ed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f58249-7298-448e-8ea6-a55a0c69338f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f5832d-1769-4a80-a1aa-89f7195e4366</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f6724c-9c19-4d18-b5b2-727e1d738b3b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f699c1-67d0-4f3d-a4a2-a568c3a41bb0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f72c36-2340-4f77-aa1f-092e9b5a6a76</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f72ca4-ce6d-4c1f-92ec-66382881b0dc</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f7ae5c-747a-4d4c-9738-1c2c3c5c66d6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f81a7b-3407-45d6-afba-b4308723423e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f85c57-5bd3-4b29-a769-07bf0ccac78e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f8b466-3d32-49b6-9712-203d80dc79df</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f96c88-a446-4a69-a632-14dfc81cb80d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97f98429-8c8a-4152-99af-bc35ce14dba5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fb0782-170a-4177-b502-6d7df94beac1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fb0c50-9c28-4ec7-a9c5-8a8c380a9683</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fbe4a3-bc12-40e1-b63f-442675eecb47</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fc16a0-48ff-4807-b9e9-b863fe05b3d9</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fc4e61-3f1a-46e8-b487-45030d779c27</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fc5915-57d0-43cd-b7ba-db104e170d63</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fd77f6-47d8-48a1-a867-79bfcbc1cacb</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fe41c6-e600-4036-bdee-879d392de1ac</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97fe4f35-5b3f-4a7f-b35e-88aad130b43a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/97ffa862-84bc-40e1-8a31-0d49b9c13c04</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9801338a-99b3-4725-8a04-a11ab4c87b41</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9801c642-2dfe-4d69-9961-6613b984bcd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9801ec16-3acc-4413-a292-f51385da8b6a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98022466-5481-46ee-94df-d6a1bdd213e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98023ab4-4616-4f71-a42d-ffd4679e9f49</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9802606c-bd71-4f4b-ae51-affc6bdaa280</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9804f3e6-ea51-44be-8b7a-8686e646b005</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98050621-201d-4f73-a228-e8005a9dc960</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98050739-4340-452c-bbb0-c5148cf386ee</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98050999-19b8-4400-8ca2-3604d8fff152</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98060329-59c0-47e8-b5fe-bb9e7c7b48ff</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980663e8-7920-4362-a819-f093466c492e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98075938-80aa-4cde-92b9-8a2eb5269949</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9807aa88-7c56-454e-ab1b-c2c54fc2456a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9807e240-7db4-4d92-a3b4-a7f9ef863cc6</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9808e6c9-cd81-4549-9674-ccb4c7b66e7f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98095284-7084-43a2-b3c6-4f685a96d4e6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980a5209-f0bc-4445-8bcb-011e06742871</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980b1f34-fb0a-42e9-a239-ff3b487d97fc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980b703f-8ea9-47ad-ba45-44a32c0e4fe5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980bdae9-3e32-473a-8221-011e33d3c59a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980c5ddf-11a2-4ea9-845d-7ccbf398143f</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980c85c7-6d61-46a1-8695-c96d4c12c0f5</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980cebad-58c9-4c85-ae86-66fe67b5f18f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980d2d41-6eed-49e2-abd0-692744982288</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980d7d8b-411a-46fb-aebb-27fb29a5351a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980e8a5f-ecd5-49ec-b3c0-c939d9798fd1</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980f1e17-9e93-44d3-bad8-7317f822e5a6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/980ff915-c837-472a-b7a2-b1b8f0182bc1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981100e0-deee-4f77-aa46-8c91b63f957e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98116fb7-9fba-4464-9626-f7daee7bc23b</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98121d7c-5d7b-4d48-a068-fe14d118ce13</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9812902c-33ce-4160-bf92-644103929941</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9812c44c-f179-4b27-969b-6b6a45171ba0</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98149c22-0905-4088-b47e-314c3435a660</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9814ccb1-d5ab-44e2-9ae0-a244db3ee1ea</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981539bb-9f8b-47fc-9518-1ddf710ac05b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9815590c-d99d-45ae-be3b-33d4cb2fbad0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981818e3-11bc-4484-bcac-00465d15e1cb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98184aec-a615-4147-b4d2-d942f26e0290</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9819c033-a007-4697-9d30-330576ef8bdd</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981a3d2c-fbd5-4ca2-8f83-1d173630178d</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981b04c8-f5b2-4902-8595-b02af2a9b2ee</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981b183b-8f58-40a2-8e57-4a066642c85f</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981dfcf4-688f-4b19-bf49-9d58daac4ebe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981e155c-8e65-4e9f-96d1-674258d231d4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981ebeb5-12af-469d-ace6-4f7b70b2569f</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981f4a38-b1d1-48b5-b81e-52de6f8d2182</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/981f7bdb-df4f-4306-9421-6c4630bc3b53</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98201c57-6352-4518-b34a-44e41071e69a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9820cb6c-5e7a-426f-a8f9-97e2c5da6aee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98216ae8-7150-44b2-a122-1386b2a0253c</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9822b1e3-07c8-478b-88a4-fdc3cafde5d4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98233035-be44-48dd-8272-fbed22946300</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98247bcb-6930-4d7a-b7ec-5939b12c63e3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98252c13-0e35-473d-a10e-204f4aaca2dd</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982590bb-368f-44a5-9616-ed16448484d0</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9825b75b-ac3b-428b-ab1b-cf685adfa730</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982643aa-51f9-450e-b1ef-c6dc9579d8c1</loc>
    <lastmod>2023-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982653aa-1f8c-4cbf-b543-719502363e92</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9826a7de-58a5-4540-a2b5-4f1b8ae4681f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9826cd91-259c-4a77-8211-c0216e1846bb</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9827cda4-7abd-4e53-a4c6-8b6915e713ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98285262-64da-4b27-b43d-ac0bde3f192a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98286229-6245-40cb-a416-73f0102d78f2</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9828b550-9868-4327-86e5-77837c809bdd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9829d9aa-8208-4c86-ba48-764860b28bd9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982b91e9-4f0c-4998-829a-776005cd7fcc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982c55d4-abe5-44e8-9b47-05ed2f1dc8e5</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982c915c-57b9-4fdd-bfd2-3f96fe61b136</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982cb7c0-95f6-4218-9d5a-303cf4b3efb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982cdb87-2d0b-4001-bb98-489f3128dca1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982db6e6-1acf-4b79-9cb6-ab6b981a3ecc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982e8b88-cd70-4198-b2ed-cb14c6ca4ae7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982ecbd8-7e3b-480c-b3a2-75667554886b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982ecf9c-db2c-474b-90cb-50c38a54cbc7</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982ed10f-07d5-4dc1-b631-84be7f22905a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/982f75ac-7280-456a-8a1f-315d21671dec</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98321c89-2d99-4b1d-ae96-0383f29b8a14</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9832a0e0-3a58-4696-a1fa-81199959c01b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9833d690-9da2-4721-aaff-7c614028029c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9833e724-6c2c-4aa9-b9c7-a61273bd8eba</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983403a8-39f1-44a0-9d78-7582621a5983</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98364138-b3c7-423e-89f8-bf7b0128a9c6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98366804-015e-4df7-8ae5-57ac64145972</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98368a3f-e6f4-4490-be1f-ddf33074afa6</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9836ad0f-5b6b-4d34-ad66-c12d3832fd0f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98385cc4-2bab-4903-9b14-555407fc42b5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9838a512-01ce-4ea7-a6de-79d13b56f159</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9838ccd3-977e-4f7a-9138-cc38905663da</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9839c7f6-bbb3-48cf-9a22-2d75f5b669c9</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983a2206-89bf-4d4b-b59a-ea6eaabbc9ac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983c0022-30b9-492e-bb04-f58568b0724b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983c284e-1b43-49a1-b401-39d6f90d79a2</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983cb301-ec91-4612-a7b4-d17f2b10b506</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983dbe0b-3bb0-492e-b713-d17934304c4f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983dc602-d289-40ad-a82a-450966312180</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983e0fde-04f4-42ae-8083-5d32e239190a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/983e6a0c-f207-440f-a708-20e69801876a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984013fb-def9-4d00-abad-f6132940a374</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984093f8-7319-4c0b-a9de-d57c17b68466</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9840d6d0-c644-4fd2-ba68-2881fd97fd9f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9841bd35-e26e-4ef5-a28b-9f95863e0e90</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98424291-bf15-497b-a43b-fb24b82ff7d8</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98428434-f7c6-453d-b3ce-ecd0aba62f26</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9842f17f-3826-465f-aa10-e3ad4eb7bb0d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9843cea3-257c-4301-9952-6889061ee440</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9843e723-f0df-4cf8-9fd9-2b437bba57e1</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9844f3a5-94f1-4956-a2f2-a9b294e72f84</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98450d6b-0a4e-4cf1-85a8-b89ebf352133</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984597d7-dcde-4a51-8abb-6475790e73b9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9845ab20-c290-4215-b02e-9b8cf1d29311</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984612cc-f979-4212-8c75-cece4732aa24</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98465383-6e21-4174-98ed-00df8c0ed031</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98472044-39b3-40bb-8379-f12c4e7ebda7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98472792-4b8a-4a3e-81bf-1322d809c785</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98481399-80c2-41e6-a3eb-88c1599f43d7</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984909b1-2d54-4157-9ab8-73876133fbc8</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9849382f-8d1b-4a46-a9f4-b5714baa09ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9849937c-58e7-4951-9090-8f8025e3cb41</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9849e926-dd40-443e-80d7-3a184199adc6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984a2e50-93b4-43f8-834e-e5c6aa4be8ad</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984a962a-ca10-4a88-940f-2841f4fd284b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984c10b3-c97b-4881-9ff0-c181b33d9379</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984c3f18-bdd4-4894-9336-c36c6a14ac7a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984c4a2e-9254-4e30-97b4-fe89928ee5bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984c6af8-27e0-4fa6-9a0e-5fe133d1d4b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984c7887-d932-4d4f-9fc4-6ade139d93b6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/984eee2c-c4ee-4747-83e5-c3049577bb2e</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985017d1-7b10-44ad-aaf4-1f98347bfabe</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9851ec36-3b39-4e34-8e4b-09e5cf3cbb12</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98527c2b-185a-4075-af9b-50c4cc78c593</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98529394-121d-472b-838b-dba93bd0f3b9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985345cc-8fb8-4d52-bf88-31a3c33c1628</loc>
    <lastmod>2023-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9854ab72-c53c-42ed-9b03-ab969761ae1e</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985523d6-4520-40f3-a4d4-8c075c3e7640</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9855d86b-93ef-4773-baab-d1295f17f715</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9856307a-9b79-4def-a421-272bd37ce98c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98565141-03c5-42b8-87e8-e3bd3523341e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98570b92-1891-482e-a65a-a3bff35922c2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9858fc90-30d1-4567-9fb1-33fb1bf880ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985abcba-e370-4f57-b1c9-b321d199c804</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985ae039-1ea8-43d4-8b4c-7f7f4bb3ff78</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985d1196-be5c-4ec1-a466-4eeec99b6f9d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985dac27-f18f-4d87-b3ce-09ca05be747b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985dd081-83b9-4aa2-bcfe-e5952660195b</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985e56b8-b823-4186-98b1-6a3d30a8f627</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985fa9fb-e1a9-44c5-80b1-c35f280f6648</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/985fc7a1-2e0b-4142-91b0-edb26293b929</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98611fd5-7ad9-4a69-ad78-0aab3e17abe4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9861ed95-710b-436f-aa24-3980f3c455a2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98649019-63fc-47a7-9190-c431cef6ba92</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9864d2bf-ba69-48af-bfb9-583d7213cafd</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9864f0b5-9717-417b-a42b-a2ee378cb5f8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9865092c-c5d5-4f8a-bb1e-fa8b7b677c88</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986538c0-7071-4dd6-b875-6620381f94c2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98662fec-3a6c-420d-bed9-46f9077b2d0d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986670c1-2ba7-4fda-a72d-7abb58692875</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98667276-e7b9-4dc1-b6e9-7b8d6098b542</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98672da6-95bf-4769-a584-943879917b1a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9868f999-b0b1-494b-ae37-8075b4dd69ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98696221-e34f-4f81-a665-cb28966b90e9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9869a215-a38b-4080-9dc0-e7d83d95dae6</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986a22e6-5ed3-4262-ac02-977ea20f1519</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986b4609-e2ef-4c9c-90cc-c46bf3999a1f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986c1721-80a2-4f60-a6de-54a831d1ea8c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986c79ed-579a-4c68-b076-b62538fa2b27</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986db878-e764-4a91-abf0-b9e041f265f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986ea3cf-4cf3-48db-91da-517334dff66b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986f44d3-0174-4f1e-9ebf-b1113036c6bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/986fc11c-421b-4e72-92ab-ff1206f3cdc0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98703d0e-b23b-401b-9716-d8fd87184738</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98705be1-4c3a-451a-a884-2188440e8e97</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9872d0b1-43a7-4256-838a-f26ef337cda5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9872f033-de66-46fc-904b-d96fec697daf</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98737ea7-60be-4f00-bdde-21388f5ce9cb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/987398f0-dec5-491d-997a-7ee23b11fd60</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9873e72f-4fd9-42d0-ad6a-09c7246fbc68</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98741a9f-e347-4e2a-b50a-e7b1eb54d265</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98747725-6413-467d-a05d-5014ce725984</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9874cadf-326d-4bd2-b357-f51132376fb1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/987529ec-2f47-484f-84bd-d4cead460aa6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9875eada-46b5-443d-9a8e-9b0e36e0595b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9876325b-b2ca-4ecb-9b18-bcf40b5682b9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98766bba-2fa2-4d7e-85f5-e3ec97918a36</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9876d55d-2b03-4167-8131-4170d9f37c04</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98778cc3-3d9a-4646-be5e-093c5404e4b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9877e3ba-5031-4460-9e6e-2132f32326e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98781d98-f62e-4fee-9282-29e2094cdca5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9878cf8d-2a54-4e42-b687-d05adddb4032</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98797bef-3daa-41ff-876a-1a584d1ca839</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9879c1d6-caf3-4830-8cb9-86f212810e2b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/987c5ef1-9a2d-47be-a50c-a2d2c740c30f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/987ded30-877c-424a-8e24-89fa3fef60ef</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/987e0839-24fe-4210-8115-027d1d84e7aa</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/987f3b8e-5d31-4c9d-ae7e-6534a7367eab</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98807e35-e9d9-4875-be0f-682973b88680</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9883c90e-004e-4caa-9655-27ba824ff39e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988568c8-5b5f-4414-86ee-124eb4a1a200</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98864cc9-9628-4338-8a4d-e138f8dc4fc8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98865422-49fe-48cf-bcd6-b49062a47cb1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988675a9-e423-4ce0-bcc5-3b4196cde83b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98873daa-97d8-46d5-ad5e-766e752f8a67</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98875beb-f701-47a7-abc8-b0094cc16db2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9887bfc4-ac4e-485f-8d16-80c33b7ac859</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98882d3e-73a3-45f0-8b06-3d4d24dda50f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98888d2c-63d8-4569-af7a-ad4bfe501624</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9888ad93-66d2-43ea-8df4-6bc657fd6ca2</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988966ab-1419-4969-9d1e-ea8aa161b8a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9889f011-7040-4e1d-af55-0cdd2e67b89c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988b3cfe-e61e-4b23-afcf-c85b80c625d4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988b7ece-cdeb-45d6-b989-816b98976cce</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988bd754-edd7-49ec-8c41-3d35be386782</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988c38de-aaa5-4a34-bdcd-9c1b9660f187</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/988eaa59-deac-4dd6-8a9c-1274fee4c6cf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9890a5f4-3fa8-49f6-bbe8-d23c38ecc6e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9891ccd0-1097-45ac-bf2c-2918cacc9aa3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98932fb6-6259-4ed5-abf2-dc8c899e3347</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989334d8-3c14-459b-8c39-cbbe81953a0a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9893a326-8917-46c3-9c37-b0cb8e3601f5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9893e437-cae8-4da3-8682-c5785fcaa03f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989474bc-29dc-4880-9d93-f6b9f0374287</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9894ab4c-7bc4-4d73-a813-c214aabb929d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9894e802-32a2-4ea5-a34d-7df85637416f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98967b13-4694-49af-a42d-b4712e5b5892</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9896dbc4-02d1-4052-bc47-81be86280ef9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9897602a-841f-4218-b482-58666b4d42e0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9897bb0b-4065-4d3b-a771-6aeb39ce65ab</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9899ef84-54f6-4903-bde0-4fd46039ea26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989a3e95-106b-4801-882c-d7d820b397f7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989a4a79-1281-43f3-ba92-d67b0919b768</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989a87d8-57bc-4050-ab8f-e61f8a0c7fd5</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989ac3de-cacd-44aa-b0ac-4d8f68a3c65b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989c4d01-826a-45cc-8f40-aa5890aae1e9</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989de352-a65d-45be-b090-13e47144f1d2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989e04b5-4cfb-4645-a379-c9386e10edf2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989e63e2-3ac0-4409-93dd-94f2db84835b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989e962d-b9ad-4a53-9c2b-4de6fa8184f9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989ed503-aa89-4104-87d7-a1360f5feba4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989eeb0f-595a-453f-9950-a336cd46d398</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/989f4b97-38da-47eb-9804-c60e22868cde</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a00957-d9d7-484d-9e2d-75873deee61f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a063fc-779f-44c7-b030-a28776cc5d26</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a0ba42-2931-4fd4-bcf4-b702d0e8a947</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a19580-0c5c-4fce-a1fd-952bd9b31a0e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a1ac51-8422-4b70-9c3f-09bcaf667032</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a216f1-6e19-403d-b680-5fc99bea45bf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a2ad2f-95d2-41e6-a8d1-f0e53e410358</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a3a5c1-0ebf-403f-9928-711afc7a46ee</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a3f1d4-42d7-49ea-adbe-5509071d4d30</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a3f7eb-a7fd-42aa-bd6e-38cff4393407</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a4e878-9802-43eb-bd27-de80680829a7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a5cee6-b559-43d4-af2e-0a13a75db5a2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a754c3-2aa6-42bb-b7cf-f51e22bff3e6</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a88c4a-637e-4449-a74b-186d1bd5ab54</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a8b9f7-50e8-404f-9434-30c20f58d357</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98a8d170-d1e7-400c-a765-487c07dc58d6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98aadaf3-f128-4936-9bd9-f290ecc2e60d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ac2802-41ff-4706-a069-4106a2360000</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98acbb99-85c1-4370-8e76-6205dbcd399d</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98acfe0a-6a18-4852-a93e-bf1d5084befd</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ad6eb7-37e3-4c12-96fd-9b9d654863e4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ad7844-0bf8-4a3e-b7df-d48f315905ad</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98add961-8ea9-4a8d-a38b-155f7594f0c9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ae0c62-335c-403e-8291-301813ba9a64</loc>
    <lastmod>2024-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ae217a-c7d4-4dcd-9b49-5dc4a02543ab</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ae33eb-78a1-4d64-aa40-f29fc060612c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98aea8cb-0771-4921-a9d3-10038aa77c31</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98aefdba-b0a8-4adc-b635-40f441abbad2</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98af4253-8a80-4d67-82f9-9dded7c8c89a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98af6760-6eee-4755-a11a-b965ce15ce76</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98afd915-944b-45e4-bbc7-f19a230e340c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b089c0-a9c1-48a8-ae93-08537c7e9ef7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b1ffa9-0e68-4002-9fce-634804241ce7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b27015-2524-4e31-89e0-964fe47e93eb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b29be8-df69-4c9a-a2dc-5c5af642aa73</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b44c2c-5046-48c7-bf62-a313a0e69bfb</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b46c97-59e9-493d-9733-c827eef0a930</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b53f1c-28cc-43e9-9ca2-001b71cd89f2</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b58610-a463-4071-9789-82ef997b60f3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b65ab7-8533-4cdf-aca0-bb27973e29ae</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b6b68b-3d09-4e6a-b0cd-1ea5985ebac2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b6d08d-2ed3-4eda-b7d0-9d2abd681960</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b744ee-9a49-4e73-b6e0-4cf14a984148</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b7aaf3-8bb1-42ef-b528-f6e159449fca</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b9cab5-0d2e-4466-9b4b-88d186b10943</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98b9cb18-f241-4c40-a8a2-a9723fe33190</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98baadba-0910-4a9a-b2b7-84892dc694b2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bad47f-609f-461e-8b88-da857837bf80</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bb3dd3-c9ba-40be-8b32-46abb28fe780</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bc7656-dbd6-4513-9198-0acc31a25fd3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bcba64-1696-4184-afc1-00b5ff3450ea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bd6ce6-4300-4d35-9fd7-04aeb4c8827e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bd74cb-9cb5-4a28-8fb0-34fd22c59363</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bea1d8-7a6e-4c8a-9ca5-c5408a01cf2d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bed192-0582-40dc-b433-fe8acebdb598</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bf4edd-c468-44e4-b470-df600671667d</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98bf7419-d861-4e68-ad82-a0be251bc083</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c07394-47f0-478b-b36a-f452b18e5a3e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c199f0-9b77-4790-bd28-30c800b1a68b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c224ab-3831-4ee3-96c2-a4cbcea2282b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c34bcb-d023-4566-bbdb-e7d330515075</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c34e2d-7145-434c-80c7-6c8e72d4ceaa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c37e1e-0b9f-4384-a537-2a05ecf3c8d5</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c38def-b334-4be9-998b-236c7d29a474</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c3cb98-e415-42af-86b2-cc79e361eb77</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c3e0d5-2c5e-405b-ae6b-b43848945957</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c503f7-c0f4-4e62-8222-b25bb11fd193</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c5c2f6-ebf1-46d0-b442-5d45d71573e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c5e99f-01ae-42ac-b55f-20ce77c34e94</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c67236-fd77-4f0b-bdf7-0b2f9b1225b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c685a3-a321-4499-a6f0-2999be819751</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c7955b-701b-4f1f-ad79-1b561508a632</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c85b67-dffe-4b3e-8b89-da1e99dbda1d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c87ad7-72e7-4939-a54e-03f6cb7752e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c98582-d1c2-4cfc-b718-d33c3cfaaa19</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98c9b73f-afdb-40ef-ac3a-f78a71f84779</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98caa63f-5719-4f50-83bf-c2fca3133118</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98cd0f77-9fff-4525-a566-3c57bdf8a58b</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98cdeb87-5449-4647-913b-a3cde30e1d98</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ce87a4-2675-4250-a158-871396521926</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ceeb8d-b611-46a5-b7fc-4e24ec85e295</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98cf1f47-dfd6-4d43-811d-7cead4efaecc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98cff0a3-be11-46a7-a5bf-e0c56cb6ec22</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d00d7c-9238-49a0-9cbb-e32fd3e1ac7a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d07f67-5bcb-42a5-a056-0dccdf28fb65</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d09d8e-d442-46f2-b082-32494a455542</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d18430-6c9d-4dd7-99d0-477cd2d78828</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d2ef11-4f76-4f5c-8a23-c88271ec45eb</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d38b08-e8ed-4bf9-9402-c36f64b1f00f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d3f605-bccb-4ac6-8505-66782856719a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d4073c-9c75-4b73-b1ff-8fb33b5b09d3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d422d1-0fcd-4f3c-8df3-4b632d2af4c7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d4e5ef-e105-4bb5-be67-35091a123f88</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d56341-d233-4dc1-809d-074d79a2bc82</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d5c52e-9588-4d94-a6cf-a436512e45a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d60f4a-d356-47fe-89bf-26a4bead3ed5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d7d61d-a247-4a09-8719-95ef68fdccc6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d823da-d93a-47c6-a8a3-826b854e1b7c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d85b58-466c-47d6-a2da-70030b3d08e5</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d8a65a-b7ee-41b0-bc7c-0f6017da7748</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d8e6ce-c62d-4aaf-aa2c-b33fcb611638</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d98196-16cc-4b3b-8f6e-84cbcf827876</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d9f6bd-de5e-4bd2-8d8c-53eec559e767</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98d9fb6d-13ce-439b-82cc-2ca703542944</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98da728f-6ff1-4412-8aae-189d12dc4db8</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98daef1c-96e8-4326-a4fd-70fc57c08493</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98dc00e3-1f87-441c-8869-f09345305cfc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98dc0cd1-29e5-4a9b-b6ee-81006620b6de</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98dd612c-df6e-48c3-8558-f173c45fc6d0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98dd8ff4-ad29-4216-ba1e-f6f1334acc9d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98de2158-17ab-420a-a984-e4050679efcb</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98de3ce5-2de4-4ed3-b8a3-a8de31aa8908</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98de4b8a-9dc9-4c67-b7c5-798160e70ac7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98de8a09-1931-46aa-afd2-0f8b2071628b</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98dec63b-7e73-4978-a1c8-be21e0d24e42</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e0ac7a-209b-4ce9-8c7a-b2c5e77a080e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e23c91-7c8f-4782-85ac-52abf017075f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e25c47-f5d6-4508-8939-0e2d570b9a31</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e2899f-ea59-4590-8ec3-59068bbab6fd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e29301-b9f5-4190-9939-689c45e8c246</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e4cbce-9d6a-4a87-adaa-2fd71598fd79</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e4d071-8423-40a0-a705-258f47c14a53</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e52aaa-2153-42fd-ae37-cabf8a34c85b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e645d3-986d-4058-80a2-addcd261b3a1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e66444-c774-4ac8-816e-f18487b5f0e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e669e1-f217-446f-b4d4-8b8c3d32c446</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e6a2c6-610d-4605-a500-539b6a07a093</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e720af-942d-4d43-8e44-0b8c92f2fe63</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e78c35-9eea-43b8-8a62-d58ba2ff9e12</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e7ad44-5ef0-40fc-b927-9df922a7bd63</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98e83535-d72c-4062-9427-7be1334551aa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ea0cb3-bb47-4089-91bd-9b071fd47685</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ebc7d7-4cbc-4750-8281-7a8955c8fa5c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ec8c7e-f160-4bc0-bc86-44e5c31455d1</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98ece115-286b-44ff-a85a-f4af7b88f061</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98eeecde-c910-44e6-9d29-fad1a3e901dc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98efa30d-cfa5-4e02-bf6c-636228c2b5fb</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98eff9bf-0144-4a72-a8ad-dbceda7a66d7</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f2ff6d-a820-4dc8-bc32-89a8df3e0149</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f41580-776e-403b-a28e-4bda055df2af</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f44419-e2c1-479e-b8d9-30e6311b34aa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f477b8-49b6-4b73-a474-b9ecdabd2563</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f646ca-cea5-42fa-ad62-9d61dfc5f5eb</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f69477-1b97-4ef7-86e4-0b2c01134fd0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f6ca8b-7329-4d0c-8d3a-5c5ee8e3edf4</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f73cc0-4718-48aa-92b6-f16ae7d61f4e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f81f82-693a-4d57-a5c5-4857f5241e78</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98f9c3a3-f2e6-4f7b-a2fe-36ac6f42d6d4</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fbbbcc-8deb-4d9a-82e9-530e54d0908b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fcc4ec-49fe-4083-8000-7896c40548c9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fd131c-0720-436e-bbc6-d2aca637fcb4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fd5d11-b24e-4a19-b23b-64ac072854c2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fda814-de79-422d-ae4f-a986d1985568</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fdc44c-7a1d-4fc1-9ff6-da00a4b8bc8f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fde759-2492-4b14-b291-78b01f0b8eb1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fe0781-f32d-4748-a489-2a94bf871d84</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/98fe3307-ecfa-42f5-940e-594ddd5fcecd</loc>
    <lastmod>2020-06-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9900aeb5-f47f-46db-91dd-9100f1ea2fb9</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9900e490-7f13-42ac-86ab-55d5259e9b44</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99015c8e-501d-4acd-92aa-9086322da364</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9901c7ea-5a6b-4331-b8c8-1c7a4395a6be</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9901cc92-ac6d-42f3-84f9-a487d1412b0c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99044488-5627-47a9-81d4-f51ed64e189f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990526dc-b7e3-436d-a2ec-66aed62a8a73</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9905e8e3-3cfd-4bcc-aa2f-72bcd89ad29b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99064bb1-aa45-40bb-adf6-f026c7370812</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9906a68a-119b-4b94-8180-388190e7238a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99071f17-1c40-4a15-84ab-9a12deb217d7</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9907b2a8-4768-427a-93c8-b5a53fc0b01d</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99085fe0-d123-49bd-b7c0-b13a7a1ee475</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990994bb-d30f-4c7c-971f-fe2d91beb043</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99099a66-b710-4710-8c3f-ed3e92351fca</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990aa387-f9b4-4c01-8f7a-4f5e36793543</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990c2ffa-7767-4fe8-a84c-7ba2960904a8</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990cdc97-78a4-48bd-8bc8-3d12ba97a52c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990dd95d-f983-4e9b-a674-b4da707e9da3</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990e4b05-af11-4863-9b42-c08a8fee9256</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990ecad6-e6da-4741-987b-b9797132b5ac</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/990f789a-dbfd-45e1-a513-7abee5ace2e9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99105407-57a4-4691-b0a3-f7b320fbbecc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99107d5a-6e5b-4ed6-8972-ee8c7f2d0b7b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99120cb3-dc07-446d-b289-5f5b47dc2954</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991243db-7711-4865-b8bb-1743bd0d8fba</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991383fd-e6f7-447a-b76c-605d020261c6</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991384d5-c996-4eed-b514-2ae6669f161b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9913bc4d-80e1-4890-9b33-ffa11fea0a1e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9914ad3d-827c-42a3-81bb-42077d426838</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9914be98-2ee9-4131-a37d-430cefe9eee0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99160fba-3662-4dde-aa22-9aab1203fabf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99166950-053e-4e65-add7-81e4bb5d87b1</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9916e6dd-0116-45b7-b97b-99320e2d8711</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9916ee07-1587-475f-8dcb-d3377868162a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991708de-a7be-4689-861c-12a60679aa39</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9917a484-3019-449f-b364-1bef8542dcbb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99185a5d-3a14-4e1d-8c80-2f6cf6d39f36</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99187781-58e1-4d00-9383-337c00e6c901</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9919ef60-2a49-46c9-adfa-4aa5fc33b7a0</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991a43a2-ec81-4850-9ceb-4e786e2f0012</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991ac9c4-6f25-445d-b35a-8f0a5b5a5019</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991ad8bc-e5b6-4af6-8e53-faed7e195889</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991b59a5-ab62-4032-a56c-4cd8de7c1380</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991bec0f-bca8-45e0-a71c-3c9a585ca468</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991c4beb-4714-4f33-80eb-4b3d233a5b1b</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991d4da7-4558-4b48-b08e-5384b7d5dfc3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991dae8b-ad4c-42f0-afd7-0441085cc7fc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991dc848-551d-41fb-af04-bc905f298596</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991ebe39-783a-453e-8b10-9e8b34236224</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991ef774-9c78-456d-aa22-2e9c08c0631b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/991f3780-59cc-4665-991e-db4baa57d98a</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99206635-3175-4c4e-a1ce-64ea5b77b9c6</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99211fc1-bfd4-4ee8-a06f-6ccc8b202c38</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99214320-3d68-4793-8b96-9e1face1be9e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99227d8d-16b8-4b07-87a5-ec89cd2153e8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9922fcb2-68e7-4a3a-895e-5d4dae96b682</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9923232b-4b87-4a20-9a5d-47175b4237e1</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9923dd26-6d14-4e78-9a6c-f235bb3dcc7b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99241dea-f799-40b1-bfad-f9b1346d453f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9924348e-968f-4132-9b5e-d80e4b9c5ba0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99244883-8e01-4bf7-9954-c40d423947f9</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9924620e-03ff-4dea-a100-4e58e3900d9a</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9924aaa9-c4db-4c11-98d0-4784fc73073b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992538d1-1762-4b46-9ca9-26af4c4e632b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992613eb-2388-48f3-9ca9-2b47de24c0f3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9926a910-b097-459d-9c62-fadc2f242ae4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99274d17-d097-4f04-948c-da640268ace0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99279672-3839-435d-b6c1-2345905cb19a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9927f765-61b7-4aec-ba2a-0d03c9164733</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99294145-09f5-448c-8165-1049c2c1164e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9929fb34-adba-45b1-a461-03c64b1f4885</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992aad98-944a-438c-be1d-355675a4f413</loc>
    <lastmod>2025-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992b59ec-ab7a-49bd-a29d-f7f9eb6a9d2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992bd138-15fa-49bd-aa18-bfbb31e8bcb6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992c7c2a-10c4-4933-ac36-20b17f2fc632</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992c9346-fdee-4031-bb4c-5a0d1feea5bf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992cbb1b-c8d3-47d0-9536-a47e994994ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992cd22c-e430-4150-bfa5-175bcc51c9b9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992d7712-56d4-4b86-90c9-330eb01088b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/992faa64-2464-4141-8b5b-535d7ae09396</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99326d64-9087-4f6a-9582-1b8c0d0b33f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9932e6af-89a5-4442-9526-29fb29c36140</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99331b18-e06a-4086-8785-f20cdc97b0f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9933e00b-a2b9-4257-9f42-5fa80c1608ac</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99346950-f4e0-42b8-b1e6-7a1858718884</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99358c73-8094-4052-8a66-83750b9fc922</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9935be33-42c0-4222-92bd-3109108e39eb</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9936c09d-4a1d-4912-83b2-70c59bd5915d</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99381247-f28b-4ccd-97ec-54b6c08b326b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993818da-e271-428a-a60c-20d53c343f80</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99395726-508e-4c46-bb26-ac8dbf291a69</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9939f53b-5741-49f7-ad11-de569d42d2ec</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993a3f7b-87a7-460c-a61c-8c16c95ca9d2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993a712d-c81a-42c5-8727-b3a23b5835df</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993a800e-5a86-47c7-9e9f-02a7fdc196c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993b57d4-ab94-4430-945c-0a0df93e6b4f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993c0ab9-2620-47c5-bb67-178360f2fc60</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993c407f-e4c9-4c22-b6fc-8b99500334ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993ce959-fb23-49b3-aa3a-19053babf532</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993d1111-4cf0-4372-9369-5e9f1151e9b7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993d4c3c-59c3-4cae-823b-a0905cc72230</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993e40b0-e358-4fe4-8345-26edbba14203</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993f0dcf-c4e9-4b60-8c2b-7df166fa79f2</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/993fb33d-782c-4742-b8c3-200127741660</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994034bc-a6ef-4829-abb1-da26784992dd</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99409f3b-41b3-407d-88c1-6f8e199931fb</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99415914-c902-4223-a80a-3de45741ee99</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994172a2-599e-4073-9397-d093a94f3684</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9941844c-a03f-48fd-a7d6-73ae38c80726</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99420729-e941-4c3d-affe-ed458f156dbc</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9942e7b2-8125-43bf-8c51-bcd0b634d621</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994325c7-2380-4f08-a629-90cf0df80701</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9943872d-d06c-48f6-a140-8ac0f71e9071</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9943aecd-6066-4172-99e3-4a9ddc5aa9d5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9944e07d-eee1-4bcd-a675-3ae12cff5671</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99453004-02c6-4d6d-8887-dc7138d85dce</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9945c452-8c6c-4456-aa6b-96c7397ba87a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994766bf-56ff-4fd5-9008-ce69e94d765a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994775ed-a2a3-48bd-a42b-be300939ec19</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9947d3c8-1736-4ba0-9832-72281b6606ab</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9947de29-3aae-4159-8d7c-898a943fab97</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9949c6e0-5a74-4b75-a814-df2f12350128</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9949d21f-d253-47cf-b25c-c466c505eb01</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9949ed25-aeaa-4bef-adf5-83e8627cea12</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994a2e13-a975-4c25-9b77-bb6133aa20d7</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994a49d5-e4c0-442b-9625-35914b373169</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994aaf68-5695-49c7-b2c6-d941da9f3568</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994b133d-d3de-4202-82fa-ba980433aec0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994b274d-2279-4e6f-b7f2-91dc60ab34f4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994c421a-1eb1-4adf-bb8f-6b08078c4c6d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994d3c8f-9736-41ea-9dff-661823a8a43d</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994d6f8e-a978-4b0a-aa65-6769fe98b314</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994d78f2-e2c6-45e9-a53f-1107daab7a52</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994d9269-5822-4044-a139-0f762c47a8d7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994e2b79-9668-4fc0-9b78-91fa31fa1d00</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994e5bf4-b5de-49de-b18d-7d30b06cc2bb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994eb5bd-a57c-49f1-aa4f-162e0d61e92f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994f6e5f-cb17-4dc0-b821-487af81a28f5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/994fe7f6-a340-4e35-a3f9-3580fcc0ac42</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99500816-300c-43a9-b0b8-cdeb8886c45d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99509945-632b-49a3-ac30-684f75672184</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995153df-9cc9-4acf-800c-71b0b222efbb</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99520d10-9a01-4277-89d2-3694d8d9874d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99539219-c434-4746-a6e6-a962f1497cfa</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9953c3fc-8db2-4ef5-b688-abc11de8e0e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9954d126-67fe-4137-9548-7a289b9009d4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99554d2f-0e5f-4bff-b720-e0af3dc0c143</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99554e53-5f10-4f10-b9bc-2c1db9605f32</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9956a210-70b6-42f4-ba97-d93d4557a22a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9956dafc-c2e1-4128-ad5c-f20ed80196cb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99572744-c69f-4038-81ca-51c47a313c37</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9957fb93-0de1-4e84-b184-bf6262e92c99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99581b06-9a85-44c8-a16e-d4554cd9168c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9958b31e-30b7-4967-afa4-366aa85cfc77</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995b3038-cce9-4885-a1ec-90a958082062</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995cc469-bf6b-4eb4-aa02-c4ef966acc5f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995cef96-f183-49dc-ab7b-d46e3555982c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995d2fd9-5b43-4849-a581-14aa1384b4c3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995ebf48-aa52-4c9e-858b-7634a6b65259</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/995f3dcf-91f3-4cba-926d-e1bc16dd32e9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9960df8e-37f5-454c-b6e5-bb8d900e795e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99610ab1-f810-45ae-9848-d3bd4706431a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99618ced-423c-4e39-aa82-c4a946d7c5c3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9961b0fa-34db-4b70-a875-865bfeff5884</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9962f385-ad7c-459a-b393-74e608565c56</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99633671-e011-4ae1-a8c1-6f16397982e1</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9963b266-b668-4f9c-a87c-74367e02088f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99643d82-1f31-44c8-a7ca-9c0c5e789f9f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99649f33-67be-45c3-9b28-a869c1070a59</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9964bdae-0d48-4a01-9ef2-98c248d0c40d</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99659534-8dc7-46d1-9394-ace51b43ed55</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996759b1-c11d-4178-8b9a-780a3872cfd8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99676d96-35d3-4717-aeb9-abf0980f8ef1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9967edcb-9bff-4ded-94d4-449f8874e8bf</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99680013-7198-4ac2-83cd-46e9626ac1a3</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9968bd94-89e6-4e89-aa05-0014c829e328</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9969c1c1-61a3-4497-ae98-3c91d1775e5b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996afdea-629c-4cbc-9927-31e720cc753e</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996b2b4e-9678-46ec-b2d8-f7a58e250d7a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996b5c20-846a-4165-93a1-89d86ca106bb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996ca3e4-e9ff-4d4d-8e95-2484cde6faa1</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996d0a5e-8f4f-403a-a45e-4489ffa07f43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996d3fb5-a439-450f-a2c9-54cdc7abbc4a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996d511f-f3ca-4c81-824d-8da6e3691e84</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996ea823-13f8-419a-84ac-83cfec8d37d4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/996fbbda-49a7-4c33-ba47-dc3a7b753c67</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997108e7-4cf5-4691-9c3f-fb4b3dd83f4d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9971b01a-79b7-47fb-9c3d-7fdfddbb1dcb</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997479b4-bab2-4f79-84db-f522cc39db28</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9974964f-0c72-4d71-ad59-ae1dc79b407b</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9974c9fe-0ca6-4651-a008-5c037ef4eb93</loc>
    <lastmod>2021-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997549e5-1942-4dc4-9fd6-e9998191e071</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997562c3-ff8c-4786-b296-4fd2800340fc</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997638d4-29dd-4b22-b245-04065423a125</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99770572-4643-45e8-9430-06359622a348</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99780902-c820-4164-b928-4ee4cfe1ea38</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99794cec-fbf8-4963-91ba-f5b761f642e6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997b8615-9f73-4e0e-92b3-c34e81ab5530</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997bd676-8d5a-4a3d-b15e-4832ddd21330</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997c8f1e-d5ab-44cc-9ff5-3b0af845e755</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997dac43-1c9e-4c55-b288-d3c60b791778</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997daf27-5c88-48e6-af73-94c1235ac351</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997dcfca-6ce2-422e-8127-ff0e0394b257</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997f62fe-84c7-456b-881f-1caae3767283</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/997ffa86-34a8-4fd6-9284-78194fa339f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998029ac-21e6-49c7-bf80-eb59a1259ce0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9980af7a-03d2-4022-a9b1-baa37614a150</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9982364d-a189-4cc4-9d1a-754506677b69</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99825999-dc44-48c2-9570-f5a847b91e57</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9982d5d5-8c13-4205-abfc-23dd3c122f03</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998323c1-ba37-4787-883e-5c950f3bce1f</loc>
    <lastmod>2021-10-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9984bf0c-f3cd-45ee-848c-9a7c5115cf60</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9985a092-2f86-458e-91a6-4ed57ba8f8a7</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9986e38e-73ce-44ad-85f0-724318d000a3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99870a8d-5a70-4d94-af88-0a6d9797a367</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99871d76-ddfb-4e89-8b1f-f9aeaebd2c1d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99871e49-fb39-4566-848c-677653b22f27</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998751c6-8f6e-4da1-a871-4f42ad54c2c3</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9988ec44-2d3b-4c11-a89e-1afb4b65efc9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99891abc-0f8e-448c-8a06-3ecd30f12826</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99895703-c2ae-43e3-af99-e987d20e2264</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998aec3b-ef6c-4065-a832-9073c8bb3f02</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998b66cd-fddd-489d-9224-3567ad2ba5bd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998c2ef6-5faf-4854-8836-54eef5782a3b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998d61d0-869e-4470-bca7-603ab83b46c7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998e1520-1121-4509-8096-9c8dbc55808a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998e4251-3902-4acf-a8ad-9f31434e004b</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998e729e-e45e-4946-b18b-101f83387fb6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998f1141-10be-4bf4-ade3-0fc96cb7d71e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/998f97f7-1122-4d02-a393-aa338cbda816</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999050b3-319f-4c69-ab1f-cd2bc1cad565</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99910efe-bc5e-4c34-9f87-c6c24e3f64b7</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9991ca1d-7c7c-44ba-92a6-e2ce196e8437</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99922241-3454-4896-a24c-8e67609f4043</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99923729-ca28-485c-aed5-260b382432f9</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999260e2-84eb-4b0e-9a3c-0d886280c0ca</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9992d0e0-42cf-422b-9bf8-70f3b966d56a</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99932d02-a083-40c6-b249-92177082e8d5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99938cfe-75d2-482c-a2c9-9676c6abcdc8</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9994143d-acfb-40e4-8288-40135d5a20fc</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999419fa-1a7e-4b53-ac2d-946c80e47bc5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99942600-cf1b-41f6-b8d4-3ad41bed15b6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999461d5-d28a-4f3a-98a6-f801f411a3fd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999495d0-9f3c-4882-b194-fd722fa08a2e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99950660-76fe-4d02-b339-c5e5cde8f3a3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99972c71-5dff-4e38-9535-e7a14808dfbe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99975fe3-7527-4834-bb1e-bfe6aee9b0ae</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99986134-b942-4b26-9480-7e5aa2b94a1a</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99991308-9d66-47c6-a2aa-f875f65464b1</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9999f9b0-87e7-42bf-8015-afcb88c261cc</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999b3733-5f78-44e9-b8c4-7e0255f242cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999b6fee-7aac-4382-9a40-d0318a19d4b9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999b9a3e-8818-41da-885d-a6a8971dba1f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999c3e3b-248e-4f1d-ae84-26f29317d9f0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999c501b-5d91-4eac-b20e-378d005b4a4e</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999c57da-be70-4e64-a430-93d8ce5654f0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999c9972-3d5c-4870-8e52-a84a4df882b6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999caf07-6536-46f8-95e7-418fade41f2f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999ce1ae-bb10-453e-a561-eae9dc677912</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999d24f6-6afc-442f-a6cb-3a7b0fd86cb1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999f1e42-25c4-45ca-b071-9aba20fdf307</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999f5e09-606d-4223-aacb-8b347ce0d2ec</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/999f6ad8-907a-4aeb-a1e8-b3d963b721be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a00419-9617-4806-8e97-4f6d7645cea2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a1af30-56f8-4818-80c3-60cea5f9ac53</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a1ed45-d983-4c59-a7c0-cc87ab51c23b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a27ef0-105b-4338-bfa1-375cb907b13d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a3f9c0-de5f-4f98-98e6-34256666bd33</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a5092a-3eca-4326-a324-0854e770d18b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a583b8-8030-47fe-8202-418ff28c4246</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a5a3e3-2033-44f4-8dc6-e687d0ce96bc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a63908-e436-406a-8dff-dd3eaa80c9dd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a77857-e046-4cd2-8003-6eb5ca6ca85f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a7b72c-2e5a-4247-85f7-8f8f6b338920</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a7cf2b-6726-405b-b144-df4cd5d3f90a</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a9718a-1cf9-4582-82b4-c67fe2aab98a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99a9a9f5-ebd5-4172-bb33-d552c65fbacc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ab6d90-5e45-4ee6-8e12-d9fffb56e20e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ad977a-7b39-47f0-93df-7fb8947d70e6</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99add65f-7468-4a40-aa39-07d5df883795</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99aead3b-f112-46fd-b225-ff647475e82e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99af7b8d-b0e6-454a-b93a-f5b15fc56b1f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99afbe76-0281-43b6-afc0-bc1b54801f8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b1dac3-029f-4756-bd3b-384c62feabca</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b223aa-dea5-4318-983d-54bb8cf0a388</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b26d96-b92b-4ce6-ad83-865a601446f4</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b2a3b0-7697-4b17-b826-9196ee93b534</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b30c75-f75f-47d0-9f12-e23bfc4e1f1e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b34926-2a51-4dba-a650-421831bedc46</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b36f3b-6143-4d7d-ba84-afe151a1ee6d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b42a35-dc10-45a1-b944-3a48f03349f8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b4c87f-d783-4ec1-ac0a-37fa50add1e5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b5394c-1407-435e-aeaa-a9159d94d944</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b5ee84-9917-4473-927c-7b9fe504e46c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b73b92-7db5-4102-b519-a15583b59186</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b78d80-6a52-4f8c-ad8c-d3a557083118</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b87987-977b-4e6a-bebc-9606767cc637</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99b99728-3e40-4c0e-bd2d-3e459b09ae35</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ba55d9-9118-4626-974e-1f9850abcef0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ba9964-0cfc-4015-8413-00a26d59c3be</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bb0628-97ac-4a2c-b990-1021af4c965c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bb77d8-3ca7-406c-b814-570c4187721a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bba8f1-095e-4ee1-9939-5936c6419825</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bc7434-4a6e-48ed-81ed-e9321f2a2533</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bc780d-252f-453d-8620-1e2325ff2fc7</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99be465f-43a6-4d84-9346-04f957e09c22</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bec3c9-5b47-4d65-9f00-fdaeec865440</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bfd200-9743-400f-87e7-2ef16d032489</loc>
    <lastmod>2023-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99bff5a6-b3ad-42a0-8f72-bd85f461cf23</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c03139-7fb2-4873-a8ed-116e382f2565</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c04073-8033-493d-9774-1109f062af0a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c158a2-10bf-4826-aea9-82e21cc88ac7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c27d8f-1bac-423c-a221-242584d66761</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c2dc44-38d2-4bc7-b4fc-9b713ae72929</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c3c52b-a7be-462e-8cf8-3722801adf48</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c45250-fc68-49e6-a0b9-f6f9c98f73cd</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c5f826-b585-448b-a451-8c80ce05f730</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c78018-ef82-4f83-88c9-ce973ffc0d31</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c87c8e-0188-47af-9a96-ac037fe36534</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c8931d-7c76-4440-9b40-0c942af55903</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99c9d5ba-36ca-44b2-b351-39529a853db1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cb5c09-d459-4279-a263-ee1948e3f653</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cc1aa4-2f75-4d5d-ac20-7c861a20a892</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cd3b0b-b3bb-4b49-b7a2-0ce4f90a9b70</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cdd9e3-ddf7-403a-a3a1-f0e84374fb2d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cf4210-b3cf-45c9-95e8-2a0ce28d6d9a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cf451c-3ba2-4760-a2b2-f52f4d7f3e30</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99cfd922-851d-44f0-b092-0f877e955bb9</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d0d35f-6cbc-4d44-ba1d-9e987f9d5b92</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d17e59-2cc6-4abb-b479-c46d4bfec7ce</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d29414-98c9-454e-b683-2463e0932c70</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d393d9-afc8-4551-88cb-b57a11d3ae42</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d5f3b8-1f6b-4c0e-a595-d6725b1bf613</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d6b4ac-dc29-4aed-b17d-8670ae7a864e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d6c977-ac4b-4f18-843f-a6cea3192290</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99d8c98f-efe7-4c6f-9046-5b1a9d1a79ef</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dae3ff-0d68-4273-90ad-8e7163ea6d33</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99db4343-30e7-497e-9766-9fa52b0fc645</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99db52c0-5648-4850-9a7f-c3573992a8fc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dc7101-0c94-4464-b03b-1f076264c0ae</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dd5d5e-1bd7-41e8-b1cd-182863bc2d5f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dd840f-7080-44bf-9d9f-dfc7957ee2d1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99de1e7d-a92f-472a-be6f-2be4e7023329</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99de7ba2-15c7-44a2-b069-3c32c03801d6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99de888a-415e-4366-bd79-20ba776cda7a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dfae3c-d941-451a-9a74-327e5779e316</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dfc62e-44c9-4085-b247-2fa6a47601f7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99dfdb01-2f99-46e6-988e-575084e0ba19</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e060d6-f266-4928-afb9-6b5184e90806</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e3054e-a85c-4c48-912e-2ef5e1d9d872</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e41aeb-0fce-4454-894c-13da49a6de48</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e54ef7-6ed8-476f-b85d-eb6f859e6e39</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e62d79-7814-4976-9716-69334ad5d320</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e6cc9c-3e0c-42d8-9ee3-1a08abe6f118</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e748d4-3731-44fc-8a7c-3e96cd19cddb</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e7c89b-8c83-4e5c-b5af-61dd11aff54a</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e8232b-9108-481f-94e7-fbd01dad128b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e883f8-a057-4c73-b93b-e99b236d5ba6</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99e8bd55-da4a-4acc-b16b-f07a6ec5db8f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ea3bbe-689f-4f34-9d07-9ab5777aea08</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ea471e-b84f-4174-b74c-4cc5cdb2ceb0</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99eb3037-5cab-474d-815f-b1e81c6f5d57</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ebc859-9f2e-4a05-892d-725050c75270</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ec8367-054f-44d3-a4e8-320684c31db1</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ecabdc-865c-4e82-8479-e6b7fa036c6d</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99eccdb1-0d8c-43bb-a8f8-9b672d6e7e6a</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ed2004-79c9-4626-b9fc-d052f306a005</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ed57f4-dbb8-440a-a4e8-d1ebd215529d</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99eda2ee-2d83-4a7b-8b22-772e3d36ffa0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ee13e9-c404-4715-8f44-83ad17e4d16f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f0b42f-a466-4534-ae60-97b69dd51990</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f0b923-c744-4ff0-b15e-9903da2ee0b7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f12263-74cc-4057-83b1-a7ef952de328</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f3cf78-888a-4028-bedd-13e6ca35f966</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f47fac-5f20-4ee3-a90f-f98e1f7922de</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f4eb32-ca63-4849-a8f2-caeee3b02de2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f51760-8c8d-4c84-89a9-960cb996a3b2</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f5ad58-5b2d-46fb-9f9f-2f47dcfe06c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f5b360-05f7-401f-b8a2-7781e570d584</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f6a846-c981-4de8-aaa8-b3496a7d947d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f6c2e0-9329-426a-9724-205ca76863f0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f857af-77d2-4ae2-84c2-8f386b827991</loc>
    <lastmod>2025-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f87b80-fc13-4ca1-86c6-f85d9f011dd3</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99f98049-09be-437e-9ee4-7a60c8a610b2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99fcfbd3-ba13-4fc3-ac9d-d81a567551e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99fd2a91-09be-4b38-8d5b-62881e830335</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99fe10ad-585e-42e5-9108-638c278b06c8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ff60ae-88ea-41f5-a5b4-25ca7a8aed97</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/99ffc308-ab50-4377-902f-647d32157a57</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0031cb-1a4c-400c-8829-120fb8b2de24</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a007551-a04f-4dcb-8d44-e6132d4de4d5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a044f69-59aa-4bfc-8e8e-aa699810f691</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a04f2b9-3ca2-43a6-84fa-f1def9c92b65</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a05f8c9-ffeb-4ce2-8bbf-3056ec286090</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0645fb-c1a4-409f-a7ab-4d238f06d7b1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0661cc-8449-4f11-b992-5c5fd809dec0</loc>
    <lastmod>2022-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a08b4dc-17a5-4573-805a-550c884e0174</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a08e555-a852-42bd-aa5f-b7c8c0cd3e64</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a091b36-7a5d-4837-bb4c-43b0b168eaf9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a096472-3b6b-4ebe-8cf7-51a7ef00319d</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0a7c02-b369-44b3-a9ae-7d37bf246808</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0b269c-15ec-4453-85ec-1b929118a697</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0bdf1c-3f17-4e36-bb7f-4a591249659e</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0bfbf9-2c0a-4cf8-a8ce-135098319c77</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0c29a9-0d3a-4485-a5de-85a406883a9b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0d4c90-ef9a-4ca1-beef-361c1db6d8a7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0d7e4a-fe7d-4cf1-9e18-e52ece48375d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0e0460-2143-46cf-a68e-71e31efad57c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0e0b98-ebe6-4a62-b68e-e92be2215fe4</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0ed683-e971-4bcf-ad3f-85fee4ec9ea9</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0ef86b-f8bd-4f7d-9704-f0b4f73b34f0</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a0ff98e-0da5-4319-9efd-f7c425825809</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1069e0-44f3-4526-9796-c5b844585646</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a107873-17bc-4cbb-ac9f-7aadd69a96df</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a109ce8-c287-4995-ba75-b20ea349d1fb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1112b1-035c-420c-a42f-b4a4e918f5ea</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a12a7ab-550f-493a-984c-b380b608e5bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a13a89d-e7f3-4813-bfd8-58e04d30b43a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1434f2-f6d2-4bb7-86fa-550af33ac714</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a148284-0c49-4f47-bd2b-3ba64b52f0da</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a159ed4-1777-41fe-b0e6-dbb6f9c2a425</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a15bcaa-f6e1-4a7c-af01-647c8d58a582</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a15fac5-b505-4268-8b0e-c7f43e2b543e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a16661c-2150-4c68-a5a1-00245458b28d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a16b5ea-f5b3-4be6-a0b1-79d165aa9364</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1722f1-871b-4445-bb99-8a876fd3faae</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1733c0-4606-41ad-b6d4-2e32be7f0629</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a177c6d-de5c-4546-b172-2f907fa1de84</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a177f6d-4f99-4f34-b910-f4cf18d3c47d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1873b0-7f38-45d6-87c2-2d5db233a3c1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1954c8-5f80-47f1-85fa-9c0f09361877</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1a6a69-df31-4f07-9fbe-cabac3974cf2</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1a6d10-d77b-470d-beb1-e450f01c6f72</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1a90c5-4c34-42e1-843b-1c71fc88529f</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1ae53f-36e1-41d9-9b2e-58b4c0ea8375</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1b8c6b-2b41-4bea-b002-3eb188d8e934</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1c609a-b414-4331-8e16-5bb3ac66457d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1d5257-fccd-4e17-a46e-594f3c7d217d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1dba62-5e7e-4ef6-8546-0974606287f3</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a1f9520-396a-4fa9-8079-e2e13deb48f5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a212114-f0ab-485a-aaa1-e91941d23813</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a21d265-ae95-41f7-b66a-73e89664d3d4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a220c6a-82c4-4c4f-97a4-e72397fd1606</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a225db5-92f3-4672-9ba2-8f48cd369f22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a229b0a-43c8-49cc-b001-89ebbd5c1dae</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a22b12b-9274-4298-8aec-17bc44e7c373</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a25aea4-6532-442c-9745-7e8fcc7328c7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a25dfb3-649b-4f19-b1c2-030dc04b6507</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a264e22-9f1a-4677-8b17-2fa0c4558636</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a265489-8c3c-4806-a28a-9889292969ba</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a27d81e-f51d-4ac6-9c9c-a8b0f23f3b61</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a27eb09-28f0-4432-84b1-94600ae8ba9d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a295b79-86a8-4f96-ba9d-8c54ecd15863</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a29e835-53da-471c-a09f-f9e7a4bde919</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2bd6ea-4884-4d3e-8ee0-7af0d30904f5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2c03f0-ec9d-40b2-9de1-106798a62953</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2c4b3f-d830-4449-a030-f1780aaf9c06</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2c6b3a-2e39-4328-b10d-8cf94af6174a</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2ca657-1908-464a-8233-69bc7dde54f9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2d42e6-17e6-4776-a0ef-279cadff67de</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2db551-d0c3-47a4-abc1-e7a3c07404f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a2f08e4-eed5-4f6a-abe1-c14bfe4531fe</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a32815a-df7c-48ac-a979-379f03327956</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a32d19c-2f79-4f43-b63f-5f9664759a2d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a339c04-44cf-4db2-99f3-5b15610a31d1</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a341b50-f1fc-4805-b969-a3dfe47c737d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a355bf9-eb04-4b99-9b19-e9769f83c492</loc>
    <lastmod>2025-05-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3609ea-c669-4e40-9f1b-45769279db17</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a379557-757f-459b-9810-5c1a95a29f32</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a382762-b988-454a-b896-4d9a55f0907e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a393762-68e3-44c8-a71f-417cd1470fec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a39c0f3-e344-41ed-80f1-f75ea4cdf6e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3af36b-d595-4d77-aa44-23d366e3bbe3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3b41f6-8996-445e-8383-a8eb850cdd20</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3c44b7-cc53-4a11-9bc6-0ea52ba99f1d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3e0d0f-3009-48c4-b58a-58321a33a696</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3ebfe0-3f77-4364-8cd8-fa1681949f4e</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a3f3282-9e43-4def-85ee-075a6d1e8fde</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a415959-8bf0-4c49-8c16-8a38adde5cbd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a418c41-a438-4c09-afb6-b8463068682c</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a420b0d-fe12-4a48-8a41-31b952490d50</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a432711-82e0-4a24-a172-8a64fc06a8a5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a43a615-df71-4924-ac68-ab430c8b8d47</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a43d79a-fb69-44de-9727-d1af36e2eb18</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a43e348-f2e5-4dd7-b77c-a35b764f6f5b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4460f5-19a1-48d1-8669-ad1430d9fd10</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4501cf-80f2-44e3-9530-3f852b28eada</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a464834-f4b0-4b82-bb68-62834fd9eecf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4830a1-6efa-4a4e-b2b5-30844c4a4392</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4867d5-2d17-496e-b7db-050b6752749d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a48bec7-d658-4bdc-b08b-1d4c82e06915</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4902fa-9778-4135-ae03-e1992031ba25</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4a35ff-d2ed-417c-ae0a-66810b181b7c</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4a8c0f-bb59-4321-adff-0d8dc27abaf4</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4acbdd-c618-444d-af35-5fbcb4b93df5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4c1530-f7ac-4109-8581-bcbc99906cf0</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4c9e8e-d9f8-441f-809c-bdbcafaa6b21</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4ca1d3-ea15-40f5-8745-8fa79c88af43</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4e2371-819e-4d8f-8ae8-dac3e2dd0787</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4ec0bb-2d3c-4af0-b84d-f6103efdebf3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4f0b0d-7959-4e9d-846c-711747718d6f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4f486c-47c7-43e0-ae41-bcac5c99f7aa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a4f7327-738c-42cd-8ff2-c41559043dbe</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5023a4-dfa6-4af7-92b7-6a1113c05fe8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a50c80c-a91a-46b0-a163-e806242c770c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a54825f-28c3-46e8-9946-1eebcc14213f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a571146-2e1b-4190-9f7a-f3a93eb51068</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5814e9-1d98-4b13-b350-ae747944dc9d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5862e0-6c50-4a90-9fb1-88d2648061f4</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5b1aaa-91df-4819-a6cb-86f175168679</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5b8627-8cf3-4204-8d59-756cbd504fde</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5b8881-4b45-45c8-ac59-44faa1f6c75f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5c81dc-268d-481b-9d22-95fd95b0320d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5cf64e-e512-460c-b902-09506b5caa58</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5e7ef4-c2de-4b14-810e-821b3ab014b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5edff3-9210-4eed-958d-bf98702b8bbd</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a5f03d9-2a6e-4e3a-b1b3-d28bad0cc658</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6059e0-3449-484b-8dfc-f5c2b5c8cde9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6098c9-0126-4d21-abc6-8efb31b5944c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a61397f-aefc-4c19-9f0a-e4a183af83b8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a61d47e-42b2-4ab4-9cb3-4b662ef79b07</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a622cbf-eb95-4e24-86c1-bfe1c7339a43</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6248de-20e4-4399-ad4f-4dad3cdba314</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a62b493-589c-46a6-971c-ee82c0d90279</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a634791-7631-4031-9b5b-19c00b1c6248</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a63612a-1192-43ab-87a8-1eea192b4651</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a657fed-ebfe-4388-89a5-1210f4ab4e9f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a658fb6-fb94-4411-8348-f2564feb43d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a659954-706c-47cf-9525-1f1474147e8c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a665ac9-6b0c-460a-8956-19133a94b483</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a667aad-7c25-4612-acb4-06a0a1825210</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a66fb70-c94d-4d35-a25f-957000f3e1c0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a67cc10-a249-4f62-adef-35d7710279b0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a68bf49-cb9b-4f49-9351-e0aa2d8f6df4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a694f25-0576-4012-8f1e-9cea9a747ad7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6a3d5e-327a-4b4d-9628-119634eed3a9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6a846d-8025-415f-af8d-94803efbc541</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6b60eb-b83c-4263-af18-73726e2b5953</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6c3f44-6bba-476d-94d2-53ee2d3e638e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6c7b81-cba1-4f74-9332-7f8eacc2de16</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6c9c06-dc2d-4e1b-b465-ce4694d369d3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6cfbf0-d953-4eca-827e-16e89a40b7c9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6d72a9-b50b-4f5d-98b9-5d8cb6dc7f77</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6d8642-1dd4-4fcd-b1c2-33d32f9dae12</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6dc66f-da47-48bb-935e-9a4869dc3429</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6f48be-6dff-4c87-be34-6074f43515ed</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a6ffa2c-efbf-422d-a08f-79e62ff1009c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a703c03-f632-47b0-9ee0-0f84e1493b1f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a73f0d2-aaff-41b3-8c35-0fcb443005bc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a74696f-e7b1-4f46-8f2a-4755149ff4a1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a74a0ce-ae55-4e5a-b6ad-24ca91c23c36</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a74a6a6-53d2-459f-a1ed-ed41e0a4c79b</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a756361-0381-480d-8633-ad482c142a64</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7704be-3007-44a8-a22f-e622548e9710</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a776446-0867-44dd-a108-80e2e8a57085</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a78696a-ee31-4582-bccc-12a511d08d86</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a78b6e4-d3b7-48d8-8334-7d741240b9e7</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a795dac-8ac2-463d-8cac-937252e81c0d</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a798a99-1b7e-4b2b-9925-03034267a86d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a79b1b8-9fbb-41d1-be48-feef804eaf68</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7a5baa-9464-4585-a71e-8340a24a9b08</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7a9692-5284-4a5c-aa70-e648c2dd4446</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7c897a-8bcd-47c4-97d6-d949bd595241</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7cf447-934d-44ac-be1a-a00852906ec9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7dd6fd-d766-44fe-b446-9f2cd647a663</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7e1280-0943-4089-a558-1cc26c570fe7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7e74c4-171f-4581-9300-1d35df005486</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7fb0cd-fb17-46ac-a0f2-228ac07b6877</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a7fcb0f-bb90-4a63-a18a-45099b78fe8d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a80cb5c-eac3-4aea-b9de-ed7c1bba5dd3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a81f93a-1acd-4379-b53d-0dc6f5857972</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a826bc4-8f32-4cd0-9e89-e27d5d85fc3b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8367b6-9950-4c8e-99fc-f6b7eed0b9be</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8391dd-1993-4355-bd03-6cebef116c3a</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a856511-63b8-4256-9dbc-dd5e1856b3bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a85fcd9-552e-4467-8c96-c40fee19e6f0</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a86245e-1c4b-4122-adbd-a8bf9504ab96</loc>
    <lastmod>2025-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a86a863-fbcd-4160-a501-b40194244f1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a86c69c-6d5a-4123-8d67-5a4791bb9120</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a877361-ae3e-468a-a8b7-3be12c54443a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a87f3b6-c3b5-465a-b90a-8ba09a8f51ce</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a88837e-979d-4fcc-a504-45eee024d106</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a894613-6bb7-48d2-b355-7edc350b595f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a899a86-029e-4af7-9798-01bce71161c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8a677b-36f0-4b96-986e-852bb58856d0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8a8950-3687-4cb4-bf5c-445a93c9ecab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8b4787-9871-4f06-9a80-06a9e8029c18</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8b8cef-95f8-40ee-b14c-6bd27f442f56</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8ba5c8-f173-4393-89a6-7eb9deb8775d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8cc9f4-fafa-4d21-9176-efb1e8d9e094</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8cf718-6b88-4e7f-a3b8-4e4d3cf0e668</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8d8427-d153-4d89-a305-970295de4bca</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8ea015-d23e-4164-970f-45a11bdc4281</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8f3b43-b828-4700-9f04-13764f5f8054</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a8f4233-f47c-4435-b629-91e9ce0a3986</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a903e61-c170-4359-bf8c-bacb0a604e77</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a92e45e-61ca-47fc-9493-d44649832ac5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a92f889-71b3-41c9-8e99-466535dce5b5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a932872-c734-4ea9-b74d-4bb060adb846</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a942383-24e6-4522-b1c6-956560893f6d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a94c8b0-5f2d-44ce-bc3c-82e476e5e610</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9696d9-9399-4e84-a61c-7cd0cd24325e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a97050a-c414-4d11-a409-18ca2b486328</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9741ac-ab1f-496d-b9ee-90c757052cfc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a99aa1a-ab13-445b-ad7d-e611f2d0690b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9a16c4-4288-4cca-9b71-9fce5d701c72</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9a2c8c-f57f-49f8-aa9c-2f07e6be71b9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9a9af1-6c53-469d-8fc9-a74795b5b698</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9b88e3-87ad-43f4-9d0c-b3e0f818cc04</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9be6c3-9dfd-4c3e-ac8c-ed514d8eb475</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9c1065-3799-4847-90af-8df59c3fdfc9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9ced46-d987-4a56-9a48-09c12c785ace</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9eec15-6a3b-4b97-83cb-e58ec2db78ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9a9f97d0-f48e-4bee-982c-bc14441d704a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa02e79-a4b0-4bcd-9227-a9a3759895d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa11a6c-632a-45cb-a2c6-9084bec0b50a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa1b88c-e52d-42a6-813b-83e7d34fede3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa28b08-40cc-438e-bb86-fb3fb6d5d402</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa2a1bb-e6a5-494e-abfe-f7a46f283f39</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa451a0-6b41-4fd9-bf81-a1107e830e44</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa47c33-aa8e-44cc-adaf-324cb1a50b3a</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa49d8b-2c68-424e-99d9-bf3e419c708c</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa4a355-3fa4-4376-80fe-f99e8f943d29</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa55740-bbbc-4c95-acbc-6357fe82e14d</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa5b31d-1681-41c5-8b4f-e1b8c35bc0c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa6bd50-c2e8-431a-82b2-579c2bc31b8a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa6f33a-0e9d-49ec-a301-b470e1a8cf0d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa71627-7e89-4bb6-9fbd-2b2fe01054e1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa72f90-f642-42e8-b005-4793eadea2ed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa7816b-fdf4-4faa-a8b3-c79888a2325a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa84cc9-eca6-4a90-9d63-44009aac3566</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa85596-7588-4b90-abfa-9dac95dc9125</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa8a159-1395-4837-87e1-2f03740445db</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aa9b362-7f1c-4ca3-bc6c-657616b68605</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aaabf58-9bc6-4beb-9fb6-cdb48f00fc97</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aab3c15-2924-4ed9-8512-a9a7b5bd6bc9</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aab5328-e72d-425a-b02f-8bd8584ce28e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aac48ee-1821-4b92-8c1c-17d9c38c40ad</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aac8dd7-b445-40bc-9ba2-1816aea9017f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aac9886-652c-4dcc-8a22-ac8510b47543</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aacb505-061f-4304-8b40-7b7bcb73ad73</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aacfff4-b3aa-4ee2-8381-5c6ecbe6c3c5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aad88fe-7c5f-48a8-abc5-49243dbf09d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aadbae5-47a6-456d-92ab-4cb13e7a6f1e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aade50c-a513-416c-9e3d-b3c5638a264e</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aae8238-c37d-4c4a-b56e-9c6221af9b8f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aaee35d-bead-4927-b501-a5c3af358e96</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aaf2dac-a154-4ae4-babe-7395a276a3b6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aafb6aa-701d-4498-8fd6-3abe6fe3c2ba</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aaff33c-6c9e-4719-b865-79a394605303</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab0922c-8145-4f46-b7fb-f0d0bc33cceb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab0bac9-a7c5-4deb-8c01-c346009bcae2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab1eafc-71c3-44ff-bc59-5e9a61b91b39</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab1fefe-ad01-4d62-9f6b-46e236b58110</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab221de-6925-46cc-9793-fbb6a3029161</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab3f8ce-c217-411a-aba0-cae36bb9767f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab4acd5-408d-4675-a05d-62d6ab801213</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab4afa6-56c7-421d-be89-4f85c8bfbc21</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab4d18e-b54e-4866-af71-2e57d4f5a01d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab5330f-bcba-437b-9d14-a5d66575b14b</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab9547b-4173-4c09-857b-0c491d91d7d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab9776b-f814-4141-b7bf-65b468ef420b</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ab98373-0e18-4763-805c-23d2f0170dbe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abad850-abeb-471a-b1b1-162bb7eed531</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abb536c-17f3-495a-811b-6c1dfa720ac5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abbcfb9-9e1e-4959-963d-296c3c521182</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abc6faf-fdc4-4c5c-a3f8-58838d9cfa71</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abd1dc2-f29b-463b-876b-06383ed87721</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abda7f3-1d60-456b-8704-857870d5a439</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abdfb1e-7441-4fa4-b8cc-dcc20a87780d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abe1e8e-a4b1-44b8-83ae-21c89ce91d19</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9abeba9a-341b-4fb9-88ee-daf663172c0c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac01041-f1e0-47cd-87c3-7df211ec1db0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac0286a-6989-4a21-a4f7-42570152031a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac155df-d26f-45db-9940-f6d7713f0e8e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac1ad8b-9254-4798-8373-add9bf3a8a7e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac21e73-075d-43b7-8b42-ff32f79adda2</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac3073b-0364-4d57-8da4-8c2243350520</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac3154f-6536-4863-b923-5901ff8f0b74</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac46aa3-721d-4616-9541-7229ceac57c3</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac4f0a8-60a3-468d-8489-0c34663178ea</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac55bff-c980-455b-8891-e940447e4d7b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac64af0-35e3-4f4e-9309-453a38062fd1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac64bdc-0c08-4d1c-adeb-17fe89dc976c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac70b01-bd33-4612-89e8-2806fabfed6e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac82512-6470-40b9-a25d-3cc50c12493d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac8e103-6b90-495d-afad-a958de9c4d02</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac8ee67-7e61-418a-ab19-a818fe06934c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ac9ac63-b859-4352-8ea0-89f5ef332a75</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aca0c73-0d87-4bc2-a093-d74edab45c19</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aca27cf-47a2-44dc-8d7f-5bd638271f7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aca361f-64b5-4f00-8adb-7598a94f3fa1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9acaf3c4-43bb-49e5-8b6c-b9c96deb726f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9acc372e-284f-4de2-8cc9-d2881235f06e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9acc44ab-4004-4716-904d-dca445e37c84</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9acd10a0-dcf0-444f-be8f-90009fd2e437</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9acd3789-03a8-40c7-a96b-ee23e144a7fb</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ace6c3a-1621-4a03-8a98-6973fe46eccd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad21367-602d-4240-b4e3-84915d1e50de</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad3707c-e430-4d41-80ae-fbb246f36aaa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad3a1c7-a8f5-4e4b-af52-ef8b5aeb8c87</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad41a9e-f91f-4130-8347-10b0999d3758</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad57bc4-2800-4d05-9a0a-1de46c083bca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad6ac00-bcf4-4cc6-96ec-6199205d77fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad7045d-2ae2-42a0-8e21-27977e27dc54</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad7def6-8412-4c08-aa11-939f8eb830ce</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad89d2b-6274-4bf9-a9b4-e66599811e58</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad8e195-58d4-41c9-bbde-a076e0710ef6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad90df3-6471-452f-ba85-839b83499ac4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad93bd2-3137-49bb-9787-e053f2790f1b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ad95415-b340-4c5f-9b09-25471dc70f7a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ada1ac0-4db1-4fd7-ae9c-e8d9626a4215</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ada2f4c-f706-419d-88a9-3109a1a58cd6</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ada4fac-43af-432d-99a5-bab88f197619</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9adb3276-b802-45a2-9f42-363cd4c1f3c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9add07d1-f1e7-462c-823d-a54aeae00976</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9add35db-73bd-4066-8531-de5450d734b9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ade19fa-880c-4a64-8c0a-1207809b6e30</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ade2d21-318a-4640-a6c8-651f9cc953c0</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ade31f3-03ae-48ba-9b8e-94228308ce1e</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae0abe1-7038-47e2-a70d-996bfce4aa1b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae0d0fd-b18b-4ac3-9195-1d1a3e7a7a1e</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae0d74f-aed6-472c-92df-e58ef9bcf385</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae0e0b5-b570-43c7-bb75-be471fa68d4f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae0efc4-1936-4edb-b1c4-c287254d77ab</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae2dc3f-4ea6-48cb-ab58-7cc7faf98741</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae36abb-1926-4bf9-a077-0d6b7bf44a02</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae448a1-d20d-40b0-9512-c723cb0f28f8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae4794b-0167-4748-a253-6bfe9e002d50</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae4ba49-cb71-4d6d-9f90-9b7ca4de28ed</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae4c48b-2718-493e-a6c8-cd9f9a47fe7c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae5ec6e-7774-4bc8-b095-217fda596e60</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae5f3d7-b6ac-4369-a438-b7f7add391b3</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae64ec7-b0ee-4947-b3bb-3f73ff573aee</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae7f1ab-a599-4307-bce4-b81ea1a578ea</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae807c6-fe50-482a-af11-2848bb292ddc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ae99d2a-55c4-4aeb-affc-189c870c0df6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aeb3e53-dc68-4973-916e-2a95ad0275e5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aeb948b-c220-4240-97e8-f575eeb7d2cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aebe917-67e8-42a9-b79a-cb343463b200</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aed238c-eac7-4885-a60e-5e666de96fe8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aedcb97-d754-482e-b954-789715cdd77a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aee1f58-e1e8-44b2-9d0f-fdb7f8a4f24e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aeeb47d-aea2-4881-b383-b703bbec190b</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af00253-0d1e-4311-9f63-58688acee075</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af0bac5-2b6c-48c3-b509-877f7f9f5e7b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af1a6da-1a29-4d1f-a693-f0467f516d28</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af20033-fc6e-4a61-9f8c-7ce3257a504f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af3267d-860e-4366-b94f-2fabaa240089</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af48fda-1ca2-4a3c-bf4c-ae86104b4271</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af5335b-96b1-4bee-a43b-94c776c5ca4d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af5d14d-707e-455a-955f-bc5404d441a9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af60f12-583f-4f1b-9d1f-740627540ce6</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af68b22-4f08-4f69-aa9e-dc14286db9cf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af71e4f-e2bc-4fea-8b79-e0e0057315e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af7b742-c6f2-4c6c-ab12-ad1d1ed13578</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af7c5b3-1c40-4407-9a54-7dfaea101a57</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af81e6f-c1cf-4119-b6ff-8074902f8fe9</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af87def-a0f5-4b40-a6ec-53dc25be988f</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af8803f-91fe-489f-baae-d2a91aa4590a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af8859b-f004-4273-9a22-d429a53c0728</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af8c0e7-68a7-4fc1-85cf-302491026362</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af921dc-431d-483a-94c3-0803240c6ba3</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9af9609f-1389-4fdf-a323-fe80369b6334</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9afb11c2-eb32-4882-bf75-8fedf91e1665</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9afb8251-0de6-4a24-b3ed-1c4bf753d199</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9afc5e7b-cd44-49c7-a5d1-25c961561661</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9afd2e20-f617-4bc7-a24c-f1795a18e22a</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9aff6de9-b953-402a-8b9f-ab872fd003b7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b001c6d-813e-44d1-b176-1ead7a2b872d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b010c17-fb33-49f8-a96d-dd1caf16eb20</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b011752-1fc0-4348-8783-6a1a7921511f</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b01fef0-c74c-4d8a-a587-f0faece2e27b</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0399e2-a1dc-4e2b-bb52-0611c570e8f0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b03bea8-2d6a-4d91-92e4-4049077faf6b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b05db2f-843e-4f2b-89b5-18ea8f290bef</loc>
    <lastmod>2020-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b06d470-1449-490b-9ca2-d63b9cef978d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b06db1d-44a4-4fb0-b677-a7b5c468320e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b074b69-29dd-48dd-be74-65b650ab567d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b077e30-2d9d-4173-b089-356ea9a81cb0</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b093149-50da-4fda-87bd-062b37e06dd6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b09442f-afef-4ab4-8ef3-ce2eca86caa7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0a3631-40ba-497e-95a3-fa9b7a6278fa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0a7063-eb43-4404-a4f7-334212f10d6e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0b6d7f-cb7e-42cb-bfda-ab8b92ede33f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0d1248-5486-46c8-854b-c9b070bbb873</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0df529-9f31-4d24-ae2d-aa58722a5af7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0f928c-0833-4f97-9d14-a0f6a0536894</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b0fb868-1caf-4458-bd23-a2beb4d31954</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b102891-5280-46d8-961b-5c88b8eccc58</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b10603c-316d-4517-9983-e8aa474489d2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1062be-b165-4ba5-9e97-a827b8401b09</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1168e1-e086-4c3a-bed6-0fbccaa72ff8</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b11710b-d614-4bdf-a57a-572624c6784a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b127df4-1fa6-4971-971f-e4ce03f28b55</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b13b52b-aa23-4fab-9e92-fcca33ddc859</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b148969-dcb3-428e-b3bb-4e986f3e055f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b14bb7b-bde4-4b84-aa2a-9875a312e930</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b14bda7-f7aa-4a7d-aec7-e8db5c91794a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b14beeb-5fa1-4c70-8df6-266b46fb51db</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1524db-b7c5-4cd6-8c46-a84c7adec5f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b15ab6d-ddf0-4bbb-aa6d-1037d1e4cf3f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b197317-743d-491d-96d6-dc7610d21af6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1c5821-8f86-4afd-b676-c871c4b0d44e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1c7604-acba-4835-a86e-40ac3d925c15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1c8d45-427e-40a2-babe-8ee35c2415d5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1cb0e9-5772-4411-baaf-a12db623906b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1d0233-acfa-4396-9162-56cbe8b1f71c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1d5b9f-7561-424b-9981-3642caf3911d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b1e0696-b962-4630-82ff-8410eed93bf6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2096cd-a92e-4f26-aaac-2e61cc523e43</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b20d9d8-fa76-4b4b-8afd-6cbfed0a0776</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b213b24-8346-4715-a7a0-abd230048d20</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2176d0-05d8-4a4c-a432-c28b66b83f14</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b21d3b7-b9ae-42c7-a2a0-cc27cf705eaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2254f9-ac7d-4699-aa3c-4eaab76bc9a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b226680-880b-41fc-a709-47ad8fb15ed2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b243116-c537-4b9b-9c16-a63bb1536265</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b245e57-13ad-41ce-a951-09abc1eee459</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b249a74-9737-4334-8612-59fa0570d0cc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b24ac25-5aa9-4571-b14b-910869e41f87</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b24df27-392a-43fb-8a5d-8319a2ce5926</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2603a4-1dac-483c-9619-3d025921d682</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2663fa-109f-44a7-b839-c568373b80f5</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b26f95c-d4d3-4a6b-95cf-0ee2ed691b05</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b27801a-7ef0-4b28-858e-3b9a722c4401</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b27c4ea-e35b-4b0d-9d50-8c349a297f1f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b284b4a-e63a-4e26-a4c2-4e5ce2684c7a</loc>
    <lastmod>2022-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b28e231-3475-4e8c-887e-0dcae7a7bca1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2a1865-45b5-4bd6-b44c-c032ac5b0b6f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2a81ba-4ab6-40a9-bb37-c54875bad01f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2ab41a-77d7-4297-a123-b1d99d6115eb</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2b9e56-5a24-4791-b395-993b0c353ae9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2bc705-6347-4e4c-a4ec-723cfe58e3fb</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2d1533-34a8-40eb-8c69-3e5f5a3037de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2d4253-bb63-401f-b376-f956f44a3ad8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2e1deb-de25-402b-b661-d0e96621fedb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2e9462-66b6-4303-a4cd-7e7f0240e235</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2eff4f-b7ce-4727-9ad7-28efc1bafb6b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b2f2874-e914-4584-9506-d925a0fdaa8f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b30ceab-8569-4c8a-8bfb-9a3baac89520</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b312195-1f57-4630-b174-0f73dbb3d75d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b31ce4f-7b2d-40df-bd61-6b4feed5c4ab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3212e6-9a6f-4955-a3db-089454cf5e25</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b33280c-c74d-4c66-ab22-01a8f2d7f680</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b33a293-5322-4c38-9a3d-7c60a14bea44</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b33debc-3294-4f5e-a048-f9eb29f02fab</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b34daac-e000-443e-aa2d-87f7c8b9c81c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b350d64-19a7-416e-af71-a795dcc94ce7</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b359f77-6f74-4706-b142-c36fa4ccfd50</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b361a84-8557-4a8d-84d1-1d62f76fac9f</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b362150-fed8-4929-b33a-7b7c29cf8ba1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b367abd-8a73-4637-a191-3aabe5439bce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b36b043-b7cd-43a0-a1bf-d08d71f044f4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b371f70-2c9e-48a3-8c0a-4c671eaf45ac</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b389bb6-79af-4c1d-a56a-ee6843a61e52</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b390e0c-6f5c-4aa2-839c-e68391ebb6a8</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3ab2f1-957b-422a-b834-88b9af8ef5e7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3ab79f-585a-48a6-b145-754106073b03</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3b1ca6-c1b5-41b3-9c5d-ead1594f56bc</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3bc8aa-6001-4c08-9a7e-7974aa073290</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3bf021-2275-4238-8cbe-f16930fca673</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3c8b1c-a0b1-4381-b5e1-127a6aa56243</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3cc195-30f9-435c-aa13-838804de36a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3d3191-3697-4457-aa4c-5f90be5ae23c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3dae94-5608-4992-a0c2-25596841f5b6</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3db486-0832-4a75-a946-e50e2b970d61</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3efede-f6e0-4c5c-98f8-d73cec4b5d12</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b3ff259-6d0c-4a17-8871-5201e3282b7a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4051f1-99d9-4411-81b8-d8c504b4d8e5</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b40890f-cae2-4e26-859a-ec50da2180c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b40be84-fcba-4db9-9f87-23c1892e4fd3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b40c3b0-65f0-44ab-9c04-6794ccaf6466</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4169f5-8a95-4260-9bc7-06ecc3770f7d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b42397c-6930-4fc4-9cbd-f7277100c576</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b42437f-af1e-43c2-aca8-6e1a7fc81b3c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b424fa6-7559-4876-82b8-b060a37ec3c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b458028-4045-4e48-aba3-f3e9568cd3e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4649cc-8326-489f-9a03-988f10a72ca5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b46d8f6-53b1-41ae-b43e-e0f2a5c3faa3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b477b74-9cbc-42b5-9ec2-1a42fcb284a4</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b47e684-2b39-439f-9fdb-99918c30f89c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b494c89-5c78-4b1f-853b-2e5a606bfda8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b496cf6-efa9-47a2-a0f0-2a45d3d26f9a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b499fea-b4f5-46ef-a822-59e231d68034</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b49c5cb-24ab-4c6e-9be2-ce911fe8b84b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b49fe6e-6eb6-4b45-9b10-8054c7005085</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4b21b8-424f-4bf6-af52-3db61756cb77</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4b5560-c31f-47fc-acc2-40161cd8c8c4</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4d09f0-29f5-4be3-9875-22cdb54e6847</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4d92dd-5bfd-4ef1-83e1-8bf4e7068d23</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4f1607-8041-4316-bb9c-348f56568398</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b4f32e4-37b8-496f-bff7-194a3371eb58</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b504504-381c-45c8-889e-dc1d2cbfbc58</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b50506e-680b-4a30-b4d7-b32ecd4e14f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b50878d-1d53-4a47-aab1-467664a140f5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b50b859-9d8c-4604-bddf-d65939484ec4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b50ea1f-5474-4920-ac18-efddf0cb6e53</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b51f69b-a486-4ab7-8842-0b30e70fa44e</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5226e8-8e0b-4438-a7b6-e57f4f8ff951</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b538d4a-baf4-404a-a9f0-a604346a79b8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b53a5ab-ca03-45fd-90fe-3edf3204dfcd</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b53e430-0531-41b8-b05b-0887aa67f6e3</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b53f384-b02f-4b1c-9834-b6f7b9106a50</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b54d4c0-7f16-4eb7-bb98-49de4156ca48</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5608a3-742c-494f-a3e1-6cc5718537e4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b57d1a9-29bd-4f66-bf28-158a38b0372d</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b57ea64-83cc-44ea-929c-abf562338643</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b586801-f695-4e85-8f58-8348ed169fa3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b59193a-935d-49f8-95a3-3df5153213dd</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b595317-76c2-4e3d-b505-1c4e3d47ed2c</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5a87ed-4c3e-4851-bd02-d2c205775fcb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5b0134-615b-47f2-a1ca-5c6944e6130a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5ba4d0-12fb-488e-840c-f0110a73e606</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5c3dff-b815-4e80-80c4-2fef33bb4d06</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5ccff4-acf8-4362-8358-af55a6e984ce</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5e9c0c-04b8-4e92-93f8-c27bda235f42</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b5fb303-ccb5-454d-b501-0d43368c1b29</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6075d8-c976-4eba-8576-ee36a7adbf4e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b60bcd9-a1b0-496a-afc7-f4da6d1aa55e</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b60bdcd-1d97-4588-9f52-10cf82cb1210</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b617d9d-28cc-42dd-8a29-b20cddba92ca</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b621504-c916-4207-9c88-a6fb7bf1a2c0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b622764-6fb1-4460-9647-9745a3171128</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b62a1e6-4413-4672-9df1-56949fc1bc85</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b62a34a-0b5b-4bd1-ba6f-3926090fda29</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b62f9c0-5e2f-4902-809c-64d33d5dc210</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b633619-7fa6-4730-89c3-cf62495d0ac5</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b63455c-a151-49f7-b609-af589e6a6261</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b63b946-1aa1-4c44-9772-e5a0bf9488dc</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6416a3-7ade-4bb4-a0ee-33838c06dec2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6572fd-0b61-4546-a089-a2651df53faf</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6c155f-93f0-4858-b56e-f4ad751ac43e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6c84ab-190f-4e9e-ac2f-9caf75d1c5cd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6cec9f-1d5d-4237-98f8-088476b58280</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6d9f5f-39e4-447e-b6d4-d9cb9aefd713</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6e29b0-8991-4454-bb2e-5a30c2d7adb1</loc>
    <lastmod>2025-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b6fca83-b162-45cc-ae2e-9d4322da8e36</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b707643-0235-44fe-be76-9479bcc5b8c1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b71a41b-66b8-4f91-b1c3-31c03dec570d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b71b715-4668-48c3-982c-db267fc62838</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b71cb04-85d6-43e1-b2ef-84e1c70c9cf3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b71e44f-f994-447d-bb08-6c2f5d26e9e8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b726554-4bb8-4553-8a2b-aacad22c9910</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b73432d-47b2-464f-bac0-b0a177eda4da</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b73d710-c22a-4c72-b437-b1091a21227a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b74f0d0-5568-4a11-9339-7cb625a9d4ff</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b750d3f-6f26-4e02-b723-5b3d4ecbd08e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b753f7e-9b89-47ea-8b27-1fb4ecbeebb4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b759edd-49d8-4a6e-8e82-e9f6a422bbb7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b763c25-0890-4dff-9a8f-4e868c74cc56</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b775d81-47f8-4bd9-a56e-31705b4a4cdf</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b78c5f0-369c-4056-9025-761a31de51f8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b791df7-4281-4742-9dc4-a2d9f0985552</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7a36e7-419f-4f2c-a2d7-4b0ca6097e3a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7a627b-90b3-41bc-8f18-3ec12e49652b</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7a78e9-ac30-4e7d-bb4c-00bc350fb928</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7aae6b-e3b6-4e3f-bf8e-6a0bc7b855b7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7bbcd6-ac16-4ff3-863c-2f3dbaa00885</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7c4e0f-939b-4c1d-addf-831aa154ba93</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7d392e-6f37-4073-96d5-811b17b023dc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7d68ea-be51-48bf-8848-891ae438fb8a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7db72c-9afe-4d59-9fee-4aaaabda6a31</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7f2053-b5cb-4649-a950-8d2596494f51</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7f283c-3af6-4780-a0c7-8b4a5f6d3fc0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b7f4c5f-9ad5-4571-91c7-31b6c8703fd4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b83ee90-de70-4e25-8da3-1eaa63075434</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b84837b-965d-4dd8-9452-9736c85ac316</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b858c86-e67e-4fc2-a375-b6ddf7401978</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b86275c-dbd4-4169-bd8b-fdda3fbb9ca7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b885b62-4d3d-48c3-9b43-640b2b6ed924</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8871e5-9663-4069-bfa0-180fb07f2809</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b888b2d-4646-4696-96e1-fd23dc511493</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b88f455-d98a-4ac7-ba1b-2881817d3e14</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b89d056-b938-4de6-97c7-770c823025f1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8a3911-1cf1-4897-86f7-a963353dc7e8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8b323f-63ec-44ac-b359-8f09a4de754d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8bf535-cc02-41b0-aa6f-2907792949e1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8cc612-6099-46f3-8c85-7c8e77059f4e</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8d3cb4-4d89-40f3-ab32-7e78d5ad05d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8dc2e7-752b-403d-9585-e69b233e2c8c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8e1ec6-3b49-4903-b85b-a54fcffc72b6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8e981f-84c5-466b-83d7-ac468d621324</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8ee2c8-569a-48b3-8a03-36007e575d7b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8f62ca-2151-492c-8c1a-53844bc657c7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b8fbce3-b09a-44f5-b461-4f6e6e245a5e</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b90cecb-e096-4656-a111-ee742c31394c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b920b04-bdba-43af-a3b5-bd66422e2788</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b92efa7-43a8-42f5-817b-3e63bf08dc45</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b94483d-5f13-483a-ac9f-37e9a4d6d517</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b94de0b-a356-4098-a673-f3df95cae613</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b94e275-5bad-4bce-ab73-b810517ec7a0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b94f81c-62b7-400d-9d59-fe973232bde3</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9516f7-c19f-4253-bac1-1eb786b521a4</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b954246-bc19-4476-8008-adfaba808fd5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9615a2-197b-409a-a98b-843b62b72893</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b97e2fb-1470-4c2c-9e20-44d662760f92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9840fc-11c3-42d2-8037-d354387ece59</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b99343f-12bf-46db-8520-4029cfb3ceae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b99b479-3e1c-469f-b8b1-2050f0f7ce51</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9a77f2-bc93-4214-989b-f4c10aa61783</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9b26c7-0530-418a-a18c-d442eea36f16</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9b57ac-7233-47d0-b1e4-85c7efab60e6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9c4157-a2f3-4b1d-811b-8e6b0e303c32</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9c50fe-07e5-400a-9e0b-6c0516e9a7e8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9c5e1d-5665-44b1-93ef-ac494f29d1c8</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9ca287-f6ea-48b3-8d76-1ad4f13c491f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9d562e-6e3b-4caf-8b90-ace8cdc0e157</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9dada2-ad66-4703-9ecf-4c94776b52cd</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9dfaff-d9c5-451f-bd45-61b4720e95fa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9b9f2a18-a496-45de-9478-6ac9ab29a6fb</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba0298f-46be-4037-9a91-b60510ab051f</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba10439-5c44-4cd5-8dc4-b2046076965d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba2d5af-33c0-4e18-8a32-b608f1c1750c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba3054c-7377-418b-b6cf-d9f39a54e7fa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba4161c-f60f-4377-8a94-6607a5674ce3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba5140e-528d-4864-994b-f6ff8bf80575</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba693a7-a7ae-4bfe-9db8-83bfddc76ed9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba84015-a9ef-4257-9b6b-594681a4b0cf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba88f1d-14a8-49c2-9710-f0bfb807bafe</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba95d14-959a-489a-a397-b8da6446a14c</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba96da6-aedc-4a49-b1b8-9c7a59965de5</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ba99ef2-9e47-48b9-8725-dadeea59ba3d</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9baa39f8-ac07-4746-8f8d-75ee7e0150a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bab5f9b-5fde-4d72-ae28-cf50947ad41c</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9babbd2c-13d5-4f42-a1b6-cc711a5e2ca4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bac0ee4-8c21-4df2-a631-7f1310deafb1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9badacce-5a98-4bdd-a938-ead9d80f7ee4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bae434b-3efe-4c28-9e96-7e4359185dab</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bae5b69-7b83-4294-bb32-c42f36fc4641</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9baecc66-e7f1-4857-89c2-5a8822cc352a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb02c82-bdff-44cf-96b0-4e50f562fd14</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb2c610-9b60-4582-8e4a-92fb83754e21</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb3315a-fc25-46cf-9fe3-adec5c75fd10</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb4c440-0aff-452e-9f64-af23cdc07a9f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb4e677-83e1-431f-92fb-ca2cecdfec09</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb5a9f0-75af-49f2-a835-80394055c666</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb5dfd0-ea8e-4c25-aa5e-7bd46cbb2e48</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb646fd-68af-4b28-9f6a-9ea7db00efde</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb70083-ad0e-4394-9c98-20329f83b47d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb7224e-6abb-4be3-9557-3ffd5c158ed2</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb7913d-483b-43ec-8ac8-83a116073aa3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb79b61-99d4-40c9-87df-2f3fbea2f292</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb8324d-1e2f-48d1-a743-138a36189809</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb8e134-6043-4d42-8bdb-06d98e1136de</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb9bd8f-ec4d-47b8-ae48-8723fdfacaff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bb9bfed-e923-43bd-a626-d6fd30433df1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbae701-a26e-4c60-88c4-3f392ebea752</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbb8381-4fad-4fb7-9c35-5918f1f58b22</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbbc48d-8692-4905-951d-d90018578891</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbc1aef-f54b-46fd-9fad-1c59d9424716</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbd1ac2-55eb-4a91-87f2-e38d1e36524b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbe3f9e-ef99-4cf6-b721-3ec786bf8351</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbeea56-7dc5-4238-a943-f84b697982e7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbef090-72f0-43b6-bb83-da60c52f8931</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbef211-250e-45b3-85eb-ba309efa38ba</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bbf6874-ee7b-4557-8134-c40d6d5090f5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc07437-31b6-4436-a1b5-3de113b029c0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc14e5a-e9a4-4153-b48e-89059be4ec69</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc1f6e9-69b4-43f0-960f-be03cd736689</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc28f2d-90ea-4bdb-8128-ad6c766870b7</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc2b05d-ee10-42d4-9114-0d0109104a8d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc2ccfe-23d0-4634-9835-1d3932f72205</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc2ed47-4400-4615-857d-2543d18f486a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc332f6-a2bd-4238-8bc8-adb7af165099</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc3ad36-360b-4d90-bd2c-08bf2469f708</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc465ed-4c3b-4092-a7da-ca3c08d17f37</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc58a3f-0416-4a11-bbb3-ed4470c38f25</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc6f913-6c16-46cc-a772-fb9c0d622f89</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc703a7-bb31-4b21-92b5-71438f9d7547</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc74bb2-bb78-4531-ac43-c8c251e56f25</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc76fb7-3dce-4cf2-a331-8be4ef3d3249</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bc81964-c6dd-4e56-b1ee-5c63dedcdb4c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcaa439-ab50-4ddb-80d9-753c7f772069</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcc09ba-7a4b-4cb8-ba99-f204c3bf6dec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bccc223-bf25-4513-ae11-dc4a33983355</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcd020d-22ca-4f99-93f7-010f12157e55</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcd0d5f-55e9-4326-bcfa-e9c6d63930af</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcd13a7-4a4c-4f3c-8ab7-5f4c291aeeb1</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcd1b32-c9f0-47d8-8eca-358df051602f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bcf185b-9f36-40d4-958f-cad859621366</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd0800f-43c5-4c48-ac32-e81d86e2dafe</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd21abb-32bd-4a73-b934-adca719c1ece</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd2d0bc-c340-439e-984b-f905a6446839</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd31e3b-f61e-4dc2-b1a5-6c104929bb74</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd35b02-9a6e-489f-83dc-fd4d3a9f4e28</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd3743d-fb33-4fd0-9770-d93af7a6d298</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd463a5-4c4a-4d9d-b379-fbcc3895e2f3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd4aebe-cdcc-4f96-9710-61da6963f2b0</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd4cb5b-4d45-4feb-bd91-b737fe20873d</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd5ca9d-d33e-40c7-8f3f-9c32d0c8f638</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd784b4-75f7-4dd3-9b46-1809c87fdf65</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd798ea-ac6f-4f98-a6a3-fe30203d2428</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd841b7-f1ac-4104-aa14-1ebbfe07f053</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd8c7c3-52ed-479d-a379-ffe23c1768b6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd95397-0e34-43ab-9950-541573d85fbd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd97d61-0fbc-47d7-9e5f-fe297c7eb356</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bd9ed5f-7110-473d-9873-fc04b16a63c6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bdac989-67a8-4e31-8d39-3fb250ac66a7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bdadd3a-da8f-4a75-a87f-400e9bce0a00</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bdc3ad4-9767-4021-934a-7df1e1d5c224</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bdc61b9-e5dd-416f-b833-831ff5df5dc6</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bdcbb4d-9759-4b36-9c2e-41f5e3e910e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bddbe66-8bf8-4e5c-b2f4-8e3dcb54c91f</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bddc951-005d-4178-a7e5-04ebf93f29b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bde8a4d-5277-4699-a08e-90e19f817fa7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bde9d4f-16ee-4f29-bf84-373651f76dd7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bdea155-bf59-4db0-bb7e-b203a887ba07</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be081ec-d0e5-4a84-85eb-f8a0e5158c50</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be142c0-393a-4c1c-880e-2c6fad9392a3</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be155e7-bce0-44fb-b559-bd1073668bdc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be17935-cfd5-4371-afc1-d02830c82cbd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be21f64-87aa-49bb-9ada-1f133482e1db</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be222c4-0c29-478e-817d-6d277e963ad0</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be2895d-766a-4859-992d-e7af3aa04800</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be3fd3a-9038-4878-8f2c-7094727df070</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be4d8c2-5c61-4ee3-8f4a-887f583fdf8f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be504d8-987b-4ef6-a2ff-daa3dbd90447</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be565a1-6f99-471b-b7ed-1fa5daf3172c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be641b4-9010-4eb9-8f10-7a62fbe4d835</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be6e9a3-3fa6-4d3b-b278-bf7b329f0430</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be78f86-37a3-4a32-8e7d-abb6dc88d939</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be7cc66-d258-4af9-90cf-cca596fdde36</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be89c52-7b97-4a64-a539-8384840769ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be8f29a-3760-4a4b-90f7-dbd0fdc52de4</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9be928b4-23e6-4af9-8fde-ea87021b1cc3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9beb5561-c81b-4eaa-8c3c-3382be4bf2b3</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9beb7f2d-af64-4f39-9364-f2b07b73f880</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9beb8bfc-bf01-4aae-9f7e-1d8b3f4a397e</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9beba6b3-e1e5-400e-8f31-90c6a7335c46</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bebcbad-27e2-464f-a344-1e2f464b5b8b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bec0b2c-579d-471a-acf6-9f402202c51c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bed2225-51ab-42f6-8030-ca7c1dcd4ea9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bed89c9-39b9-49c5-be8b-8a4bf8b783b9</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9beed984-785f-4cf0-b411-82c7a2edee77</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bef09c0-42af-4f62-aa4c-65dafb923f4d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bef0a3b-0e61-4403-8261-a3c2503f1e9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9befe13f-2dca-4612-9c31-e0f4a50449b9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf01829-5801-4744-b531-b85ce002b6fa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf05cd8-d7c5-4eab-8c84-84c10dfaaff6</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf13484-752c-4938-b226-65280f2a2e3a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf1467b-c6b6-43dc-811a-24bd43fb5992</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf20e6d-5c6a-441a-beee-03418cc464be</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf2c790-3676-446e-b7d5-89108bf62760</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf2fca9-d6ec-403c-950c-b8f3d92508de</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf42fbf-f45d-4bf4-b915-b1149cca2842</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf46ebc-db7f-468b-ba38-6bb634a865cf</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf4c845-d9b5-4ea0-94df-5c3751f60619</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf52373-777f-405a-9580-7ecab527796e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf5723a-0c87-4cdb-b1eb-2322f1678bc5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf6967a-318f-4349-b314-25180d41f7f5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bf6cc77-bff0-4296-a5e2-18dc4ecda995</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfbe8d9-73c3-4ada-91f2-789d851e341e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfbf794-4bcf-40fb-8979-da1dc62a3853</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfbfabb-0d8a-41c0-b1bd-75b0023aa2d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfcb3b5-830a-4079-88ce-cb5e8c17a463</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfce2b1-fc1f-4d6a-87f6-5b5e3f1b18ee</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfdba6a-6a27-404e-9a3c-efb388eb34e2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfdd60d-5314-4ded-98a9-6f9e983f2195</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bfe135b-f163-4618-8020-ed2d5cdeabed</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9bff01db-aa73-43af-8834-95905ed77642</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c01118d-3acc-44b3-9a8a-0dd3f7144481</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c011b0d-4ec2-4c3c-9e9f-835e9e6510af</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c01d66c-e44f-4ca9-a02d-39743815a4de</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c01f06c-0aa5-4df0-809a-5cdb1d09e2f2</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c024147-4f3f-47af-b0f4-cfd478864d90</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c02be15-fe57-407f-8160-83a5ccb9ae8f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c02ea2a-ace0-4c6d-92c9-ee6ab1339b50</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c03d36f-ad2e-466d-aa76-141c460b4193</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c04318c-581f-4ef1-8347-3bbf8f20e351</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c05636f-e9fe-47e7-bf5e-915ea4dd66e6</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c05b57b-b821-435d-9b6d-c877b367e74f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c083ee3-cd5c-4bfa-8254-df2eec0dc204</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c084d4d-9655-4edf-a9de-65abacb0b9a0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c0badb2-41ed-4180-906b-90981694dded</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c0c90e5-f809-4672-b601-c623e2a6bf41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c0e890f-f9dc-4036-972f-89b5f420f8bd</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c0ee27c-dbb1-4172-b206-647e58d97d04</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c0fc30d-f72d-41b5-a83c-27ac46af190e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c0fcefd-e8c9-4f4b-b574-d4e63c240690</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c105592-e22f-4997-bcc3-d6527ba7b2c7</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1068f9-cd93-411b-a87e-45b34d3e92fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c112f30-efcf-4921-8240-9602a4ee36cc</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1169a0-322f-42bb-b8d8-dc9f70bebdfe</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1345f0-1312-44f9-9016-e2484a632530</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c136cc4-efb3-4e1d-8363-098aa94c5135</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c138c65-2e05-4872-bcdf-f4b64ef9e3ee</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c13d1a4-c9d1-461b-9bca-25a5c582bf9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1404c5-9e5f-4377-bc58-e1a3b699599c</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c142142-00cb-43d6-aba3-1932a84fae1b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c142def-5e02-4903-b367-d7d8e5733396</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c15b332-c769-43b8-bd64-e4b069d760f9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c16a684-eb6a-4abf-ac8b-60986318f63b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c16b9a2-6e7f-4d50-9b8a-0d12e0a48487</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c16de4b-23ee-42d0-9826-d732b0396bab</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c16fc59-7dca-4927-b4e7-6d0ab378f2e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c173783-5ec3-45f5-a033-50aa4b33bda3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1753c0-167c-4c80-b50e-4660dccd7e73</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1803a3-6aaa-49a4-a27d-00e22c6d9e23</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c186e2d-473b-41d2-be84-17b09d14ec4d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c18f34d-7a1b-4df7-a762-edcc758b6422</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1964cb-ed54-4e87-a6fa-a825c87373f4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c196591-d632-4056-8ce7-7900ec15e731</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1a123b-9666-4185-bf88-6cd9ca917d46</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1c5c95-184d-401d-9efc-5310bc8047bb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1c5eb7-8029-4998-ae66-26a5d00e29b7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1d2558-5745-48e5-b3ab-7c307ad0f541</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1d44a0-c55b-4920-a8b0-f8f704012ec7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1e0487-5d96-4404-a5a3-c712186021ad</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1e267f-6dba-4f72-938a-1386b0799229</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1ec3a8-ff89-4705-b292-6cce9db0acef</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c1f0041-303c-4666-ada1-adf8fa8b4752</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c20bd0d-43c7-4c91-9dfb-9d35b471644d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2159ac-3327-4424-9bd2-4db98594ffa5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c219780-1a86-43f6-80e7-dc2701559928</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c224ef5-36fe-45a6-85e5-5c2c73836a3f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c233cd2-b01a-4ff9-b630-35927a922a9f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c234e35-f5ac-405a-834e-b4b42ffbe7e5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c24ce3e-31ce-46e3-94c3-b164753aae22</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c24e7f8-9cda-4ff0-b7ea-bd0519d7119d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2693a5-94b7-4b0c-a9bd-8689dab8ede6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c269ea0-bb54-4901-83da-e25ed552098d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2886e2-0281-462e-96b9-d49fe24376a6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c293a2b-a425-4b01-8b53-61312db25e6b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c293f77-0e21-439a-95f7-c52520b751ce</loc>
    <lastmod>2025-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2a2f6a-b60c-4e77-a480-8bcb265c18fe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2b4ca4-da87-4b82-a72d-dca9cfc4fc89</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2b805e-196f-4f8f-b1d5-f8cd44db3fd6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2b9c14-2172-43b7-a612-dc51c5cf5ac3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2be6b5-20af-4812-91fa-687b355e729d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2cedf3-5824-40a2-8c5c-90b020dc0ecc</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2d54ed-0592-402f-8398-c03fb517d87e</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2df2f3-982c-426f-801a-8d65bec2c0ed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2f6fef-b4b5-4a5d-82ce-584fb4244d6e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2fa6e6-5b96-41df-a4dc-08c976c0cedb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2faded-822c-4dec-a068-2b5606ef9f7b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c2fc9c6-ad24-4789-a8c3-a1868a3f75e0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c30ce71-6f32-4d9c-84c8-e1ce9ca57b5f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c31a574-5dc9-45d9-abe9-99faf8448f46</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c31e7ef-86a6-4110-9dcb-231ead15e588</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c32db0c-18b8-49a4-85c2-d66589104b0c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3443c7-0c44-4a95-aaf1-92179652e66c</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c34fe4c-94fe-41d5-9804-d66398a896f2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c35617b-6d88-44cf-8cc9-4fd3de0cbac6</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c36adcc-20ce-46d4-829b-36e25a564059</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c376613-51ab-4a01-8311-568def1fe965</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3795e6-7d99-46d5-b953-a1b0e1ad4303</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c383707-7bd0-4ccc-bd0a-80272337b02b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c38fee4-43cb-427b-94c5-7a85e648c4e6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c39c022-f07a-4535-9c77-7d3eb73f0a1f</loc>
    <lastmod>2021-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3bc126-53be-4320-91b5-9378824f655d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3bddac-6853-461d-a55e-1b305488edc7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3bedad-03a5-49b7-933b-15444283221e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3bfe4a-3936-494d-b4ef-e919b0f1d3ad</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3c5cca-652b-489f-9cf5-5690175ee868</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3ccd68-f185-4f4d-a806-7972e42a407c</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3db99b-a5e1-4dd5-bc7b-c135f51deed5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3eb020-9a33-4c69-ae09-fc2e7344b6e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3f4688-a1cf-428f-861d-d4166f0181c3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c3f6064-944c-4b56-936c-5fa51f86f7be</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4018bc-bf96-496a-a768-15c3dd9bc2d4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c40f0be-194d-4430-a980-20bc91ff07d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c40fed9-4443-4b1d-b140-da3016c34b5a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c411ebc-9cec-4054-b218-d5a1deb29f2d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c42d8d2-8f42-4420-b360-ba90b0b9920b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c42e7fe-94e2-475b-9cb9-1893dc5e68e7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4307f4-e497-4c43-a7ea-33e672a1c8cd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c43d7b6-7187-4409-81b5-9cb48ee40d33</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c44c6c6-64ca-4d7c-8a4d-6558333898fe</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c45676f-2788-4c6f-927a-18b8cc5ca14e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c45ac2c-548d-47e9-a6ad-d42d66668c66</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c45f613-bfdc-4594-bbe2-1c2341c03c0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c46f8a2-0279-4167-82e1-d564b9f3a46b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c47397b-6a18-4368-832e-bdb27d415036</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c495128-a6ac-4569-9c0c-ccc8e3705bc4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4a1ac4-5991-4d58-a142-8a227d2118bc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4a4ac8-e2ae-48b2-956f-17d74a27afc4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4a5d49-5cfe-4d00-8385-289788690815</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4a9828-b6f7-4ddd-87a2-63ed980eaf44</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4b3e72-ec22-4cc0-a658-324c39908f3f</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4c6352-401a-482b-a1fc-8ac3c5ead86e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4d700b-d92f-44a8-826a-39b1c1909850</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4db608-6169-40f4-9241-50cf7fd0c55f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4e238d-67b3-4e3c-bebd-2551efc9c90f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4e6935-bcb6-4ae2-9c65-96ca58e67e45</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4ec7a8-dcbe-4243-b061-15a38bfcaca0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4f1813-6d9f-41ff-9c4f-14f8c975b5d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c4fc805-6be5-4ca0-a2d7-67e832c40b2c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c501a01-7a86-492e-819c-e8434d7e752b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c504b33-f99d-4cb6-b3f3-f16638fee14a</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c50b378-e3b0-498e-aa8a-b6f293a7b006</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c510851-3dc6-4c95-b483-4952d294373a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c52c823-2feb-45c2-a4d6-9b8dbb5ea046</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5319bd-9761-4147-90dc-f0bf1ab94cf4</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5358d6-6d54-4412-90c9-284cfaa4e160</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c536aad-3453-45f8-81a8-774af63bb416</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5395ea-10cc-46b7-aabf-434dd0f4d586</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c53fb78-b8c5-4e7d-abaa-7ff5c9f06544</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c542381-2aba-42ef-81cc-44b1ad1684f9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c54c461-f5c5-49d6-a65d-5b3a4a854d91</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c54d5ec-229b-484b-b02d-c550688dcec1</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c556a10-24e4-48d2-9bc5-6a0320ed55ce</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c57700a-4ab0-48f7-9629-bcc830e1c318</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c578aaf-6da6-4081-8dcb-65b46b1e2ad7</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5965a5-7fa9-4bc1-ae8c-bdcaa3b4d930</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5a8677-1b6a-4baf-a03a-b1558e85a19a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5ab2ab-daed-478b-8309-cea26cd68fa6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5ac61a-1cff-43fd-a5e6-15bf8d28b07a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5bbe4e-7df0-4831-b810-707f9a3440b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5c374c-410f-4b21-ac79-14de5edf94e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5c5559-116f-4212-bfe8-0966a3d5b547</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5cd54b-8463-4ee7-85a6-288e82d8e619</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5d9187-8b93-40b9-95e1-cb4aa9319fdb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5d922a-f977-4af5-93db-5be6f1ac839b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5db01f-f1eb-4854-b433-7a6aa873a828</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5e2ccc-1fb1-4db9-bce5-26da0256341c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5ecc6d-4e30-4432-a0a4-38792c9cb6c8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5f5955-b792-4a3c-85a8-887af028d8e6</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c5fa963-af72-406f-a5b5-c57f2352a416</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c601287-cb96-42a4-a185-2e523ab6efad</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c603b75-0f0b-41db-9553-bc882724c5c7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c605e1a-2785-4399-b9b4-1a505f59b644</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c60e4f4-38a7-4d3a-9bde-987bcf522d30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c616dc3-09b6-45df-9eb9-2af5b54cb805</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c61b53e-a27b-4993-8c15-ed5209ca8040</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c61b6bb-bc31-4aa5-ac6c-ec504c179890</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c624618-a50c-4bfa-8679-82a6d4074a5c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c62b89b-1de1-4925-88b2-2476560990a2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6362b5-49cf-4e0c-8478-8bcc4fb7284b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c639108-e860-4951-9173-5a2a591d6e56</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c63c073-99c8-489a-99a5-b09489d88dee</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c64e531-5122-47fe-9348-d75926bf0382</loc>
    <lastmod>2024-08-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c65eaf0-c408-4562-90f8-523b6019fa15</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c663a1d-ffd7-44bf-81e1-1b07a8296164</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c67087c-b933-4c2f-b531-27ac02d7568c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c67c75c-f0e4-494d-9ce0-be1c7d273071</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c67e4ef-5c81-4d71-b9f1-86ee1dbe937d</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c68ad24-6869-40d0-8e3d-6d650c1b2558</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c694395-857c-47ef-80f7-64c096d1d8b4</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6a1d91-3eda-4fd8-bbd7-b383650726c0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6a854c-fcde-48f6-a7c9-53ecb54fd3e9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6ac72d-ba34-42dd-bc81-a09c358ffcd3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6ba6a0-6565-4c9f-9964-5d5985c0eb05</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6bf3c7-40de-42dc-af4e-317ca5a1e36f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6c4192-8f09-424e-a6b9-a88e893170a0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6d4c10-dcbe-4b0e-95a8-f12c595d94fa</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6e09ef-e8c9-4596-b3c2-5f7253dd8db6</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6ecccd-4710-412e-8144-080437897494</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6eee18-1956-4b62-b3f5-f1350ec3de00</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6f54e8-c7a7-438c-a108-3bae762344f8</loc>
    <lastmod>2021-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c6f8955-0021-491b-9648-21628e637ca7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c706b14-dabf-44d3-88e3-3eaf442018be</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c709b98-54d8-4d3f-9dd6-e2c571e3d5ff</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7241ac-6d69-4522-8103-3335ac41ad27</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c725a39-6046-40c7-b3c4-5fd88195c313</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c727a67-8dae-49b8-b18e-8ad5c21ce029</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c74594a-b379-47b1-9411-14bda1903a4d</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c746de1-349a-4d61-9499-f4d170bb0f76</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7586c2-98de-4517-8a76-d39b8f1fa5f3</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c75dda5-f8b4-4c3b-bda3-ac6e8b102e17</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c76f145-7769-4a9c-bd37-0fc4505c7e6c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7844e0-e156-40ab-9038-e98d39306848</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c787757-43a2-4776-a606-8cb2889a5256</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c790c79-607a-4fce-af7f-e199830ad817</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c79a461-3478-4cde-85e8-46b57148f035</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7ac6e4-190a-46fb-91db-9bd6944157ae</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7ba856-d3f4-4f04-bf8d-b3149d707033</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7c2a48-0559-45e3-9207-348566e72b53</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7c4913-54e1-4851-b9a9-a63474ca3721</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7c74d3-6a63-4d16-9e83-7d7c5391052d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7c8aeb-61fa-4301-957d-df32fbbcaa8e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7d2691-589d-435a-947c-82831d3637d0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7dab33-d0a7-428b-9b34-2f79d9ac6046</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7de536-8f61-4856-829d-1d8b15184dda</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7e6b82-3581-47c3-806a-2a51836d959e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7e9013-6bb2-467c-bc49-16510dceee14</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7ecb1b-6af8-467d-addc-3becf7aec167</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c7fa968-6c8f-4f2f-b76a-9b54bf2e9a60</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c80a80b-f3f4-490c-8842-ff36c81ab660</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c80c8f6-2fa3-4cfc-a6ae-19267af2fe63</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8141d3-4281-431f-984c-a5ad28fe7ab1</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c81935e-042c-4b5c-88b8-c6a52155e95a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c819731-e770-4c4c-8805-64b863fa1224</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c822016-5383-40f2-a7e8-66a000c83468</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8327e7-41e6-4d5c-ac21-a0c86b4aa28f</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c84a769-1029-468a-9e4b-e04e5de50a57</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c84cd4c-5a85-4ffa-b438-deeb2055df68</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c857540-0c01-4ecf-b766-cee0f6ebf7d3</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c85c18f-61a2-47ae-b909-9caff09ebcd9</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c85cbd2-0a73-46e1-9e4d-ce85804284c3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c87aa42-4fd8-4a25-9713-23af9ff72cb6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c87c77c-187b-4019-9fa0-c7607497b798</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8823bb-7d7e-49bc-b609-53377a445bd2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c883cd4-a3d5-4aec-ab4c-d22aca6ba2af</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c88bbc8-413b-4c1d-9cec-3088beb4e89c</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8904b3-0162-4f4d-a88f-83bb1dec347c</loc>
    <lastmod>2022-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c890ad3-31ad-4e76-9c58-9c94258bdb88</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c899f70-0f0a-4ce9-b446-55ef3ace183a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c89e68f-04f5-4d04-9430-a6f8082c9597</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8a7485-64a8-4127-81b4-86d53c2bb197</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8aa9d8-6bae-44a6-a386-569b9b42af2f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8ad13c-b38d-4f5b-be8a-f37e11e01bd2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8adf0b-d7ff-44b1-a183-0837bd99b7b3</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8bbf64-b2f1-4a4a-8adf-5c544bd6de4d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8cfd04-981b-46d4-b26d-71a273c93b36</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8e52ca-9046-43da-bc23-45acc1abc224</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8e8ce4-18d3-44cc-b06d-5a8e7f9570d1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8e905c-45e2-46c2-b3b1-6db3eb4b5982</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8e958b-54f7-4353-850c-1db24b2b7a0b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c8ecd05-3458-448b-9f7f-a3fe8b2fb879</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c910bd9-cbd1-4692-ae18-ea89d92b6fd4</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c93cd12-9b08-4c4e-b33c-5168311836a5</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c93e14e-528e-4b0c-a26f-3a3556d2f972</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c94b40f-0209-4f8b-a997-fe75b8028b5e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9527a6-e694-459f-a384-4c8ae68ab582</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9688f0-c621-4350-9ca7-d15ed0916f96</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c96cfb1-8f82-4e03-9424-3b261fecefe5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c983898-86f2-47a1-8138-e8c5393e52c5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c99415d-73ca-423a-b908-1cab8cf5684a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9957cc-f8f5-4a3f-9d4b-c5e5a6f76920</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c996c1d-78a5-4e70-bd7a-fe1e6b3e0fa8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c99b462-1001-46a1-8e49-9c90da2de9ec</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9abc66-8506-4048-b1ba-94427746fca5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9b0560-6c3a-4b4d-9a56-d91847653d90</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9b7dba-f8c9-443d-ba8e-ebdb7b01e985</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9c1699-2314-4cda-a523-70e4b1868c8c</loc>
    <lastmod>2023-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9e0136-e556-4d60-959f-c1a989467fba</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9e7fc7-e53e-42ba-a91e-e69ab5381098</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9c9fab1f-8cd7-4f63-8511-cc75d57b159f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca0442a-36ce-4e66-9930-0d7a0b7acd83</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca07264-f71b-4e3c-8ce2-748f687a5147</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca1958e-fa1c-4ab0-8489-651cb20e004b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca23c39-5e12-4515-b0b6-51670a76fd62</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca2d5e0-c09e-47e9-b9aa-7e4891ab7a86</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca3981d-6fb5-4d13-bc7b-6367831309e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca3c726-ca1c-42bd-b00e-ebe23ea2642d</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca4ac7e-edf8-419c-91fc-044dc2c5f152</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca4ddc1-b02c-42e0-8678-02a4eb4695c1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca52509-09bf-4fbb-9f05-30c70348bbd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca5554f-8b2c-495b-abbd-46b7ce41e438</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca58f7d-3278-46ab-b89b-e38f1215b63b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca5d68b-ee25-4622-9955-7e927d15a9c4</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca5fa79-9297-439a-b64c-b82cfda9d143</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca657f8-66c9-44d9-98cc-4abadcfb0e4b</loc>
    <lastmod>2022-09-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca7160c-4d69-4bc0-b98a-9b75b193b505</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca7628b-2416-46a1-ac06-1e82c134c223</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca8e0bb-d717-448c-b5fa-74a2f4b8b851</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca917a8-56fb-4983-9e43-1616dd67cd18</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ca983cf-22f6-472c-857f-3a37e1da3099</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cab08ba-9352-4109-8934-5c5695dcca52</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cab1a3a-3d57-4527-b8f4-d4d04ca050b9</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cab5f3e-f18f-4ee9-ac07-686fbd9e45be</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cabc093-b75e-45b1-836a-58ba5c13c8d5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cac7f8b-11a0-4e3a-a972-ec53665ad874</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cada65d-b893-4233-b4d0-d30af361f77e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cae0eee-472a-4062-b1d7-f781db2f2208</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cae6426-d1a3-45da-bdc5-2779381b164f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cae85d9-1751-49ee-8f8f-583e7cf9effa</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9caeedde-281c-482c-a9e0-992cf9668bce</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9caf64a8-547d-4ca0-bad8-caad85817447</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9caf85bc-3fc3-4646-85bf-ddc705f44894</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9caff58f-04e7-4f41-95bc-2170497a6315</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb280fd-0737-4985-9cb8-cd5ab0105caf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb2cc23-6b79-4272-a10b-b6bf16824c5c</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb33537-a2ab-494c-b040-55d0dff34178</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb39661-9715-431c-8cb5-d2eb9163781b</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb3afec-a0eb-4dd3-905f-6797eef4bd6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb48769-c789-4af0-848a-5cf00a023acc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb49481-b7bc-4755-8302-baf7b6c264bb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb4a332-29a2-46db-9f55-9fbc75856dea</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb4c407-9b3d-4120-924b-6604e6925048</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb4d371-bcf8-403a-b469-76d7dacde7ad</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb584fc-fe72-41f4-8ae9-cb0fdf9c9ccb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb59988-0338-475a-a1e5-8a9f7c76eacb</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb5c78a-62c9-4442-8a25-d5455eeedc8b</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb5ff83-0685-470d-a5df-7ba81ab68ec8</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb70905-47bf-4fe8-935f-e01024bfa90b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb88841-1698-490b-bd57-8c40cd8d952b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb90a0c-078e-4615-bb35-97fdfc74317f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb9e014-99a6-43ce-8fea-c867853847d6</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cb9e7ee-c644-4ee2-a042-c4da7789256f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cba2819-865c-444a-8e1b-f429ad4856fc</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbabd57-b156-47bb-b6cc-fcec27c7dd4c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbb5ca6-d930-4504-ac5b-ec7da4035c92</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbbaf0d-6ae4-44af-bb11-46997295ca60</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbc1f66-4288-489a-9b5a-9413e71a85d8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbc61fb-5675-46cc-8123-b395e4b4be0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbc62e4-a84e-4700-9326-c09ba9e9c093</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbc6b72-4c0f-4fb9-ba29-9947caa36931</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbc762e-da70-4483-adb2-f4473358eb64</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbcaa5c-9a42-4eb3-be91-2c17b693a245</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbd0d43-a9f2-45f1-90e3-64e0ccc8b019</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbd7b37-9b08-4307-8ecc-cca0c99a889d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbd8f4f-4f93-499e-b968-720e4e5d6ce8</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbdf7c2-d851-4459-b08c-2eab4e2932db</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbe2f87-8a9d-4b1f-9f08-03a0b0a14762</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbe7425-180d-4f78-80e7-51410672dc7f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbf4172-651f-4822-8a74-349ffcc63cef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbf4985-0bdc-4499-8683-00f65da6d214</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cbfdc91-205e-40cc-9413-55f3f66710db</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc06ade-a78c-4085-be4a-b4d0604e49cd</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc0eb4e-a839-49c7-976a-68f32fc6ffdf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc14f7b-0d95-40ed-8407-4272dfc5e164</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc1c4be-0a51-484a-8a76-84642fb2c954</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc24139-4708-4758-a6d2-2993b0d4cac9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc2d2e4-4527-4ec0-99a6-deafe92a7668</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc34d40-4d48-4ae1-b390-d72874fc500c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc473ff-d94e-4382-8cd6-46cc2ada1952</loc>
    <lastmod>2020-06-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc4bc82-01cd-4163-ab31-6bf3a28c2534</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc4c9f4-b34a-4c5a-871f-cf79252eb32a</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc4f95b-b7ba-4f10-9cce-4f00b2af2d68</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc5490e-b289-4689-8834-d065f9839fed</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc66170-afb5-4cc6-b317-d2b6083dd3b3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc6f295-7c8e-4379-aa80-98eb50eaa0de</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc7cf80-cca8-4035-b65b-637ccbea952d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc8670d-e7c5-4ad2-96ac-88b5c474e1ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc890c6-75eb-47cc-9d1a-995d49bef053</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc8af34-fd09-49c8-8e6c-e6876e99ee4a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc8ec7a-5519-4ae7-b909-7be6bd429d79</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cc99649-c08f-4fc2-b395-cdd3eaedc1de</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cca0484-002e-4334-a5c3-4b13afaf3f62</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cca59fe-5852-4248-9afd-33ce5f552ce7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccaa267-c7ab-432d-b904-4bf0137a611e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccc0be3-23d0-43d0-a863-500caea6c3d4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccc1fa3-f3bb-4d42-9db9-c28075fc924d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccce899-08ca-4c9c-8324-82c0086bd08d</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cce50e7-16ae-4f3b-882d-de1489b56e99</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccebaf8-8758-40fe-93e4-94edecdfbd56</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccec6b9-5699-4b7f-8768-f61854d35aaf</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cced448-c597-46b9-a573-5f4a5e55abf6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ccf3889-7128-4510-a579-f63cde153e5b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd0f776-d02d-48f3-a3be-3f12792ca0e6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd14056-7e00-412e-8e7f-f069261dea49</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd246a4-62ba-4776-9f9c-7f49f4ca333c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd42fd1-793f-4f3d-9312-e847ef636911</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd4c9ec-a7e8-4f7d-a7ee-029e1741168a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd6c0ce-a863-46c2-9569-1cad89eb5e76</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd7ccc6-3d89-4a0e-82fb-f5de559a8a86</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd879fa-f3f8-4643-b4c2-0a61801210bf</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd91084-f5e5-4bff-a315-082434a93f00</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd93c3e-d3b0-4450-aadf-2df35b4e90cd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cd9aafd-999f-4cde-9e8b-5e01fcb7c810</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cda617d-01a4-4f42-bd9d-7264de28c8a0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cda94bf-b1e3-445b-a140-8debc36b924f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdab504-c7d7-43c9-bcce-0e27b08bbbc7</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdabc0f-730b-455f-877f-18e96817940e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdb69ca-f4a3-4401-9206-dba304aac32e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdcb119-9ed2-43b9-83ff-2f737d73da55</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdcc316-3192-4031-a9f9-6a5623e75f94</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdd8adf-d6d4-4a82-9f83-b66dde5970c6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cddb4b5-f455-4401-84e6-e6c82df92e20</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cddf850-1521-4212-9eea-aaa1d3ee1334</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdeaacd-21cc-4bf7-943f-68b6b15df123</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdf61b1-00ad-4241-be11-05ee453819c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cdf74f7-da63-44b1-9739-c7421f027149</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce00def-40cf-4912-a438-2bdd614a0d3c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce0ba24-2e9a-4a83-b35b-e84e48daf89a</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce13504-9e07-4aab-8ba0-fb86de7d3870</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce17af4-1fb3-403f-9886-c205abb0ca7f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce18e46-9024-4a63-b853-bea34919030e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce1a1d4-c2bf-425f-9058-cd91c390ffae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce1c0c5-0f2e-438a-a74d-30e886ea17b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce2f652-88d3-420a-9615-edc751275479</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce3d65b-1399-4858-9934-f6855e036e75</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce48f08-9ae5-4262-a8ee-9e7f18789122</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce518f4-7ca1-41ad-ac13-5b72e14f2b05</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce6dc7e-d9b1-4fc1-bd5c-c601468972fb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce71180-0e14-4755-9368-2eba241513dc</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce7c163-b0b3-4201-836f-7a5aeeda620b</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ce9301a-1f9a-417e-8e58-f5e23329882c</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cea1b71-f916-400c-a117-ebdb8cef1cf8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cea8276-4dca-4197-b215-62b073894171</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ceb3f33-6188-47b5-b907-bdd9e14b389d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cebc900-daba-4cad-a28e-964633088527</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cebfd2e-b212-4807-a73b-f9daae59d35e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cec6a63-f0ca-40e4-a3ac-dd647a7d7b64</loc>
    <lastmod>2022-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ceca5a6-3c4b-4e14-88b9-6ce4966e9d96</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ced196d-2630-4fdc-a7d4-e88539cce357</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ced5643-8da8-4a21-bd61-3ca9aaba921b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cee4973-549e-4551-8874-120a45a722e1</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ceeb1e7-547f-4f4c-a0f6-988ead044a0f</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf064b3-0af6-46cb-9047-7991d619319e</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf08f7b-509e-4148-aee8-6aee1947d09c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf0d7c6-b144-4026-9920-0603c8e036b7</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf0d9b6-e48c-4393-b303-3edc1550222e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf1cec3-4c2d-42db-8af0-2a2ce2ca3926</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf2c11a-7783-4cde-b5d0-8beb006d5ba7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf36340-e67b-4255-81ec-8cb8cec7f166</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf496ae-a3c3-496c-a01d-6a8c86890c6b</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf51146-2f3e-4b7a-8c62-ba68fb0038eb</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf55334-7058-4b30-9cd9-33d64d8297a2</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf6e2ca-c2f7-41e1-a117-248523cacac0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf71aaa-b3a4-463d-8e39-5c4c2aeca63e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf82a51-8bf5-4429-a3bf-40e432646074</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf8b969-4989-4ddd-a34e-23fbc3486549</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cf9c7de-996f-49ea-a3bb-7bb8b1b4842f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cfc4346-559b-4658-adb4-4a9b41c9b10b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cfce78d-89ad-4d08-8f32-0108931b7cac</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cfcf602-ac01-46e2-94b5-4d35c09a6869</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cfd12dc-e3ee-441f-913f-e09ece7fc968</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cfdbc3d-a762-44ce-b139-b9530704ba78</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9cfe1c49-2173-40ec-8472-4b54f7d7ccb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d00c3d5-6a9c-4e61-8130-8d4c8ad7ecbe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d00d2cd-8820-4dc0-85c1-7798166b651d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d02ca94-6abd-401d-a99d-1666fda1b879</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d02d8f6-f203-44a6-95a5-1200f14f2b1e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d030144-5f9f-4476-a188-48f77223058b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d03b2d6-b511-42ed-b3d3-015c521ebfee</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d03b5be-94b9-42d5-b312-bf5fd34bd3f7</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d03da4b-1d86-47b0-b33c-6e59564bea66</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0476cb-30d4-4af3-b966-adb526553fec</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d04845f-d74c-416b-923f-f5242a880354</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d06e773-870e-49ad-8f61-8d02e9eb910b</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d07038c-a336-42ce-b31d-99370851bdfa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0724d1-28ba-4752-bc52-1785ddd04d84</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0769c6-a08c-42e4-b68f-a81d3ea7fa3f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d07e4ac-efcf-4d30-b111-92010eea4722</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d086e9d-b8b6-41d3-90e5-4c89ce33ac82</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0877af-8a26-4ab6-9429-54f7ee077c97</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d08dc6d-24aa-4b0f-94a6-9c8023429db5</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d09f2f0-d254-4e4e-86e7-df9052d02444</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0b69cf-2f3e-4829-b2a4-963425a6cf14</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0d06e3-4972-4ebb-92f9-2bab6a8fa364</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0d6771-8215-4492-883d-bbb6429ae201</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0daaeb-b5db-4ae7-9b20-bd4e85c289d5</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0f1144-010a-4dd7-b3d3-5de31e19edb5</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0f46f8-56d4-463b-97fe-9ee2863c404d</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0f6c5f-66f5-4541-83f3-5253759cdf7f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0fb5f1-1421-4d65-ad96-626c368dcc79</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d0fd684-7aee-4cf6-b678-56659f129764</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d103c24-36f8-4d78-a9fb-3b3b7040f119</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d11101e-d58a-4db5-bd93-6da9f3fee6bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d11a2e5-9cfd-4edb-91f1-e977c5589e40</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d11d738-2f4e-4a7c-b5ed-bdf58ec35ed0</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d127da7-85b1-45db-85c2-2b8b1c19bf64</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d145f0a-7bf6-4d28-b386-a224faf312c6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d148345-bfc6-4283-8034-884705486a7f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d149925-92f7-4c12-9f4d-d43fb8e514ba</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d156b74-98ac-41a2-92da-d48dbcc35c50</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d15a98b-c41a-4373-86ba-27506e1d27da</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d15bff7-9ddc-4ac0-9895-50a99a4ccde2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d161cf3-8294-4d43-b925-05812bccdb28</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d1720d2-bf58-4d1f-a493-b7414aaaef35</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d17e4f4-4bd1-4341-a2ce-f01e7f163bbe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d196bf7-266b-41dd-91c2-bfeb29fcd7c1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d1b69ad-6d68-4b8b-8c73-7206abe03b6b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d1d318c-696b-4ac9-b9f5-8202a9a96fab</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d1e5c41-ebd5-4de4-91ed-09268b953b9a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d1f4511-ef45-4824-880f-aaa0768ac219</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d1f83e6-5e4e-4175-9fa1-aeb11eedcfaa</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d20342d-8adb-4f20-991f-497d997881dd</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2136ff-75ab-4c8c-8ead-0d3d5f8c66f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2291c5-99fd-45fc-8f66-4131f4828ada</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d232150-9a95-43e9-8b76-b10e87e296b7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d23c95f-fd45-4e19-85f3-43a815646cac</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d23e365-4b00-4ae8-856d-e120d97d75f6</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2409fb-ff7b-4484-a1f1-cff402893710</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d26439a-de85-48b4-a791-fda5f4424e85</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d265598-6004-4869-9f3e-1c7040e28901</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2726d3-073f-41f0-b997-91be3c1f94bd</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d27ce0b-21e5-4c7f-b7c6-1acaa73de427</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2846d1-5963-4ae4-91cf-2859e4ac02c3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d288cd6-eb6d-479f-a342-ac33f5b0c306</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d28b2f4-11ff-4a7d-8052-3d8c79b2b2cf</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2946ab-2c2b-48cf-ab75-919ef599a639</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d29a15e-e4ef-4375-ba76-977390efa36f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2b2f36-af5a-4426-9862-27e8bbcdec35</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2b35e0-9397-4dca-a08f-950b5353543d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2b4f02-2e61-4923-aa80-84b1edbf8e41</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2ba1bd-03c6-46bf-a1a3-6110fd8ee8b8</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2db239-8e14-40da-b14e-8d9b51ccbd4d</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2e90a8-9852-4d70-802f-ba07d8458e4c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d2f3490-d6f7-4d71-9a9a-e09702f66080</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d308706-86d0-4ea9-968e-999b1bbf2b93</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d30c7a2-9506-434d-92e0-0e96410422bc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d318328-d691-4b39-bd72-26723fb6e986</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d31c7d5-2ee2-40fc-9be8-c9410ebb394a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d33b8a6-6ac9-41f5-bf65-bbc50c35409c</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d342554-2b6c-4b20-9948-74fe9c78c798</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d345fb9-ac95-407b-bd8b-59a9a8d17c21</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d346e0a-e02b-462f-8200-7729468fc173</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d34a325-21b6-4927-95f9-4e5b41e323d0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d3508a4-317c-4c48-8c9d-dc87c04f0b47</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d35782b-b4d3-4f35-ba10-348c7bba524f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d37cbcc-ef43-429d-b928-a0ef6f3b78bc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d37cfcb-a28e-4177-8d72-25b7b5fe02d5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d397a34-1b93-47c8-a11d-856041ecf30f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d39b831-b33c-42c6-91f8-cbc71df9d804</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d3aacf3-b2cc-4b7f-b8fd-7ed6ac7ebd33</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d3c6ce8-e006-42a6-8592-47b815a4a7d7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d3db665-944a-4718-9df1-ace1733137c8</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d3fd184-a9c8-4f1b-a5f7-910bdf6cbbd2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d400e42-73c9-4f29-b5ad-9978542a4c8d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d41e4d0-8224-4504-a349-71b97bf3b772</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d433bb7-90e8-4af1-9f40-8eb98fc71073</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d436562-d32c-45ad-9192-7cde52382acf</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4403cc-06e1-4c49-8033-7731cb9b8071</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d44c112-1603-42b9-a852-9beb5bdc4759</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d454e9c-5fd2-4d22-a6fb-6a4052d5f88e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d45bce8-57b5-487e-9196-f8935ec38494</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d45dbdd-08c8-421e-acee-3371b969d4e7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d46a206-25cc-4acb-9316-3adc8eb1692f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d47aaab-c71c-4c88-bd8e-108ac73e41a1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d49a861-8020-497c-a9cb-538ef60468b8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4a1010-1625-4aaa-8cb1-1a299cde3327</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4a16e5-a8af-4e52-b71e-a8c2e6eca092</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4a1f07-29d0-4cdd-8b88-80a57a962eb7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4a2c4d-10fb-4f57-8ad1-c474714a79fb</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4a9f1c-92a2-4b7e-b873-3c551da25773</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4af19b-69d7-4ec1-b79f-22e0a9d37ba1</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4afa5e-676f-45d9-8921-69a6df06b2ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4b127c-b2be-4b4e-a9f5-e552172f57d1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4b4b39-101a-4e2f-80fb-e8b873cf4d3b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4d7b75-a75b-42b3-a263-cce4c510cd23</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4e4291-3a1b-4328-8368-418119343e6a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4e6c34-b864-4350-9c4d-a9f78058c28d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4f1cc0-8b2b-4747-a612-9e4d00a6ab49</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4f4a9c-74f5-4771-aa07-bfe2807899b4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4fbe00-4713-4403-928a-fddc89aec90e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d4ff17c-7811-44fa-9e83-d7cea9007347</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d50c249-95f2-4c2e-bedd-50072bc55037</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d510af9-f07b-4961-b0ea-c32882f0b8bd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d525674-1a6a-483a-862f-ebe65b4e461c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d52f594-cec8-4459-b77d-aada044b9e38</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d541e98-cd38-45f8-b143-96b28e1b3154</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d54467c-e73c-46cc-8e85-2cdbb09b5f8d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5528a0-cf25-4514-b0f1-23fd234903b5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d552de8-ee22-4e10-8b11-48ba042f3928</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d557788-590f-4b13-8cf3-bafa6428ed1c</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d55a65d-28ba-4a4c-8551-b9350f3be913</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d563bd4-9fd6-480d-bcda-65be24247d2e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d56d86b-6ab3-4e1d-9f08-4ac20ebdcb18</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d57699c-6a19-4c07-9936-bd954d31e6dc</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d57d158-e52d-4205-bdd5-6b556ca14f1a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d57e3c6-bad3-45e3-935e-31990719b896</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5824d3-11f2-40b0-8409-df88f75ea091</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d584f07-b335-450e-99fb-ed0650c483c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d58b9e0-3ddb-4d48-aeb4-7d664e00ff78</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d58fb70-7090-4a96-af6f-3845c32142ae</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d59f121-0227-42b2-9063-cd32d1e2a108</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5a221f-3190-4538-99d9-842891ec14a5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5ab15c-b0e2-4f07-a9c7-8db7e058f239</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5b5843-9018-4e9b-b229-df930892fde1</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5ddbb9-cbec-47ac-b759-f68b9bf96f48</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5e0f43-f4d4-4a82-b0f5-9d010d1ff420</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5e493e-0558-4e9d-85fa-e9dd2e2e675b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5e60c5-6c9e-4391-a791-e357d5bec7a9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5f04e8-39b2-4b81-b1b3-770761692811</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5f0bb2-08e5-46d2-886f-2aeb39e0169f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d5f8038-30dd-4913-b603-ae3b4b2ed31a</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6034ba-cb83-4843-b7ff-bd5f06ae89d0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6157fb-b044-46a6-ba8e-a2084116b833</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6194f8-f71d-4e71-953b-5063cbece627</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6208c5-0341-4ea0-b243-44583bb02513</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6221bc-2cf0-4bb2-89b5-4c9b063e6f41</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d631db2-5b94-4887-ac32-1b09cd94441b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d66a6a7-9bdb-43a6-a833-d6f4f4d09136</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d66e50c-b277-4cb3-822d-44a325c855dc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d683e51-d19d-4aad-b22a-c85125b12671</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d685b9d-b4a0-425e-9020-a6d80f06db79</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d689fca-9b03-4a7c-90b5-8eb553a18373</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6ab264-96f4-4734-9b7e-5fae209e9d79</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6b2a55-8835-4df6-a593-d52096ef0303</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6bd78a-b34f-4211-ab46-21a7bd2c1776</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6c9556-c935-40c8-8a47-147bd599687f</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6cc69e-3c73-42f5-9963-4add17d39820</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d6e286b-92ed-492f-a763-5a0d277f05ff</loc>
    <lastmod>2024-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d70e96d-54b0-40a9-a8e6-b8618cde0103</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d732c20-f41d-495c-a132-5dad86c672fc</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d762701-fd22-42b9-b37d-ea9a1b669c9c</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d76fa32-aca4-4010-88db-d81b453d537a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d77146e-1b37-4d23-9cb2-68a98b9b36b8</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d774ec8-7407-44ee-825e-a8ab3c41be40</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d77bca2-a3b1-4ed3-a224-f4ffe2a2b533</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d77d713-ed14-4520-9108-5b3727130323</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d78418d-f403-481b-9963-12641ddc84c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7890fa-fdd0-4088-9f14-601308ec2007</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d78c439-9969-49f5-a6b6-cd8b6651ae77</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7aa53a-5b94-4038-914e-d1dff3cc2228</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7bcaab-8862-4f20-9fc3-b1dca76e7504</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7d3e32-d922-4ae3-97f4-fc11d01f817b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7d90ee-e8c8-4dd2-b58a-ead22f9b3620</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7e76da-715c-4180-933d-0db843339dfe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7eda30-8874-4ffe-a385-f2f410eff43f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7f4b39-b9c5-422b-a6a1-3b03d5511c35</loc>
    <lastmod>2024-12-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d7f5e8c-2913-4adb-a01e-b2a94c6952e6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d80121e-c425-4385-9fbb-1e9dc21d0f20</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d81ca21-6a90-445a-8ca6-38361d76a27c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d82ca1d-5fed-45ae-ac55-ee739411d3dd</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8373f5-1125-4831-a7f4-7de05fad189c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d83ca8a-25a3-44f0-93fc-0eddcaff04cf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d84e7cc-68f1-4b0d-bad3-10ddfbf6a146</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d84ed2b-2f8d-41cc-a5bf-47b744365fa1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d86ae9d-dcb5-41f4-9588-3a7e2acf672e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d87099d-fa0f-46eb-9db6-c9e45e7a688a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d87361f-f1c4-4648-9976-f19120ae6a7a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d883b89-4b10-4116-81f2-7631fc601172</loc>
    <lastmod>2023-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d88cd47-93ff-465d-a9dc-2ac698f88d68</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d89dd80-e33d-4d63-9f83-a612f9aed43c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8a9406-588a-4018-95fe-c253340933a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8a9c87-f213-4389-ab26-6af0919d4227</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8abc37-756a-42be-a2dc-94ab95adf213</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8b4705-9c5d-45ad-9b85-5b7c612ace73</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8b996a-44cf-45f7-8b4f-74b5834284d6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8bf105-e567-44c6-95c0-e10474a83e07</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8c2622-d5ca-4c84-b34c-3816d06f7cd4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8c8429-8b3e-44ca-ba5b-18a5349decf4</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8d3a45-8298-4264-b7e4-0f52c5533627</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8d8a5e-ee54-4715-8267-73079cad6f5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8dc037-2b67-49dd-822f-6e9902a36fc9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8e1eaf-dc48-4fea-a227-e3fb4511cea0</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8f1265-aeea-4ad1-94ab-a7dbdb0fc007</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d8fb64d-e993-46e0-9e47-232390c25694</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d90369d-3d44-47d0-906d-a6a7fdaf30fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9072cd-fac4-4b1c-8abc-48efc131e815</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9076ff-91f7-4871-bbf7-9c68fa066267</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d91d939-ddfc-4285-a40a-ab605d94ea5c</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9311ec-c16e-432e-b586-83d06c175fff</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9360b3-8b76-4807-aa33-0a0d8016a920</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d937191-1b54-4201-bb6f-f00f2b408f14</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d93899d-945e-4331-9cdd-36ae67ff5398</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9391df-def0-4956-8cb3-2ff5ad6991cd</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d93e280-88f1-4eba-b6e8-d4f7020244f6</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d94817e-0aac-4cbb-a167-95d362675133</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d94b2c6-a15e-4ee7-b9f1-e8d57c1620e3</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d950436-6dd1-421e-a24c-15c8a6e54a24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d95956a-6892-439c-ada8-d584f0ea17d6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9685b1-9fd4-40ba-afa1-f5edf400637c</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d97505e-783e-422d-adb0-27900c4dbeaf</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d97dd31-063d-4b26-8a41-9bc7e5a3dcf5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d983625-fee1-47ce-806c-4bdd2c09e37f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d98afe6-a4db-4d74-8af0-2da8a4ea366a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d999040-bb42-4bf9-8ddc-71a824cf2a4e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9af5fc-ce9f-43fd-821e-89fa6170442d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9b3272-9070-4478-b938-6b3164386438</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9b6936-cbcb-4928-a423-e467fb276f22</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9c7298-6874-454e-8c79-e528f7b89e1d</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9c835b-5a8c-4436-ad39-22abf3566623</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9cf333-e9fa-4dcb-ad82-d9627535f137</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9e3a1e-709d-4e87-bc69-867dae6c0024</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9e849e-b49d-4f3b-9cf1-2e136a900551</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9eca25-923e-40b3-82c0-9f45975b3e90</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9f3d3e-9a53-4222-b761-3d399a1f032c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9d9fc5a7-d1d3-4362-b30b-ccdf729249e3</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da00f41-74a1-463b-b2e4-181559d50c64</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da01279-afc6-4e16-b281-d85d19ee0ae1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da03878-5b0b-422b-8919-4e1374cfa0bc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da09199-8605-4525-b3a7-066da93b587b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da0f477-8c9f-4c43-b89e-6a388d194964</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da165bb-87fe-452d-864e-cb831653d8fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da26878-431f-46f6-8d70-025817f7421b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da2b376-df5f-4088-ac3b-ea18f3fcb7ac</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da33df3-993a-4829-a881-70aa7eda91e1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da45da4-d9a0-4ab9-a70d-2153ac69759b</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da47405-8a93-4e7d-8744-e395a5b97923</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da4ce67-29c3-4e9d-8cd3-a3b17de02f18</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da52170-23a7-43e0-9d30-c07e0698ba9a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da5e89b-48b0-4d0f-9d7c-258dc3eac384</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da65b82-c654-4abf-a107-e512161f03d8</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da6ea9b-d310-41b9-aa9f-187a28a4d4f3</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da758c0-020a-4930-9f60-427e2b56e37f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da835c2-93bd-457c-a3b5-822e93d08b2b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da8b52a-35bb-4da0-ad0e-0b87ca4309b4</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9da93142-c3cb-44ea-8f43-7f38889ff261</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9daa7c93-bce9-464f-89f2-72af4a4b4158</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dab2fbc-a99c-4fc9-bf40-c9b6b37f5586</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dac46e7-2226-4c1b-a99b-3c62eb3b5690</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dac4dde-175f-4c71-ab46-662dd6a119cf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dac9ec3-1503-409d-be2e-b060fc04c17a</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dace8d4-0cf1-44c3-96bd-0a9b37dbf20a</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dacede0-b847-4793-b1df-420598de8fd1</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dad9cc9-b1ae-4823-ae3a-0a6476c8f369</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dae2e14-68cb-438a-8101-a7f1dce4d954</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9daefa5f-a4b1-40c1-a3b1-7ac533502a19</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9daf07fb-9679-4e4e-9a21-9adefd076400</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9daf99f2-c4d5-4d8a-8f14-0d6791692d76</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db0054f-47f3-4d5b-a506-2939b2456df9</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db0b621-03ca-4d8d-bdfb-f42e868653e0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db0d16a-34c4-4cfc-8ee6-73a1297417a7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db11b0b-1168-4808-b874-07c7de5a83b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db18ef9-9b67-4267-9ffd-df989940732d</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db1bd83-d980-4d8d-a186-48524f51cd78</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db289f9-2625-4c25-af59-69b364764477</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db2ccc4-84b9-4115-a535-74ae5ad24bed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db303b9-f2da-470f-bc6f-6ad1165cf575</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db33829-e81f-4bf0-900d-e3cf15cf4e21</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db3723b-dcb7-4cbe-92c7-7fb95f2907d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db3c5ea-7044-488a-8482-6d97d0a5b305</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db3d0ba-ad99-460e-82c4-2a9d7a1205e9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db4abdc-01f5-4d81-b562-15ba1533636c</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db5603c-96dd-450c-b8db-ec8dd263caa7</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db5995f-3465-4370-b4e1-ce72f377511b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db5a359-10bb-41e3-93be-785a6bcb2e01</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db71d1b-c0d5-4897-9d8d-6a9279117515</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9db9f22b-c71e-46c5-92f5-d8db43abe4e5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dbbaf5f-c994-405b-a070-15c71ba03723</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dbcedce-f36d-40e8-800b-024a636a4948</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dbd432e-ef46-4189-a2e2-9cf631a492f8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dbd9a3d-3db1-4a75-b871-5ce097f95b53</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dbe922e-c392-438c-a04b-7afdbeec8c01</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dbfde21-b40a-403b-ad4c-ce2f1a876048</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc05aa4-5e89-4a01-b719-5340936e0b72</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc0615f-92ff-4a79-8776-e5f0272f4ece</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc0d141-ca58-4227-acb2-1e0c2675a65c</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc13155-ba34-41c3-8f9b-0ab9dfaf37ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc1776d-3011-4140-bdee-fbdf20e6d4f6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc19ad4-f166-4945-b825-4880173e1c73</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc1a413-a78e-44b5-ba5b-eb35babf1e1d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc237c0-4763-4e73-abc8-c041030718a4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc3dffd-55fd-4d2c-ba2f-67f53593182d</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc84eec-3889-46a1-9dd5-6bf7cd2a1400</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc958a8-9271-4ae8-acb0-d9da454884aa</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dc98278-b905-4604-932a-d8eddb1de34b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dca116a-d562-4716-b419-c664755b0421</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dca5cc6-fcd6-4353-821e-db4c57a94db5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcad58c-ce2a-4107-9ad2-c0a8b547b069</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcb04d7-70d6-4921-b42c-d10ee3660671</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcb669b-783a-4e72-94ba-1a6f5d3633c8</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcb77ab-b4b7-4309-bb42-11f4905b3fe1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcbfca5-46d4-418b-8c1b-9bd404c9b2db</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcc985a-4e76-42c2-afc3-8ca27dcb8d36</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dccaeb6-764a-4a17-bb06-01bd0cd4c14b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dce0df5-681c-4068-a1df-b6ebe3735050</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dcef851-1fda-4823-9eaf-afb2f9b89fa5</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd03383-8093-4941-8e26-37e471a9c671</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd09763-e452-45d3-b1d3-7a8d482ad99b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd0ceee-3cbc-42f6-ab77-94762c24c22b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd1860e-cf43-4382-9e92-564b90b10149</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd2012b-688c-4021-be2a-02b55206dcac</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd26c12-f2a0-44f6-bc8a-ab117e9f3588</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd27255-dc87-4859-8d93-ebce52056b5e</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd2f8dd-dcfc-4f62-ad0f-ea5697daad33</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd3886a-45d7-4e26-abf3-608050c4dbfa</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd3a3e3-681a-4bf4-ac0f-874af6baa06d</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd3af72-15cd-46db-a7bb-80a8bb693e56</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd3f0c9-1439-4788-a76d-b282d91d50b1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd54672-5f88-4392-83c6-fc36910d85c1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd62f9d-2371-4305-b2a1-5a45dfc89919</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd7e357-5282-4fe6-b017-6408fd7292a0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd7f9dd-83f6-4de3-bfab-9c220ae98dc3</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd84d29-8d9e-4f27-a3f3-1bfef6726fe5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd8cb02-b9d1-4726-a6c5-cd1633821469</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd8d46c-562d-4268-976b-c99d7d86be2c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dd93da0-ca0a-4318-b24f-dec94eed98f3</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dda7fe3-c0e7-4c39-80b3-c898a05038da</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dda8a9e-111a-40a7-b4e7-33d23d7ff39e</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddbbce8-9255-4f96-9cda-e19c2cab8043</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddbbdc5-f5b0-4293-9e4e-7dfb8c673c30</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddc9394-e587-4bed-904c-fdb139a41b5e</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddced34-146d-45f0-825d-fb5288c38580</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dde89ad-59c2-49c6-977f-d1bf301e9f61</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dded6b8-ae9e-4b65-94a0-4e415bc264e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddefc1e-a097-4bc3-bfe9-7cbd72aa866b</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddf2ed9-b2a9-4cf5-b3ba-4b4fc22a7e30</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ddf988a-3ca8-4466-a366-268de506639b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de16c29-2b9d-442a-89e1-74e813bd98d3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de20f18-57b7-4f9d-84c0-137e19972434</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de235c4-cecc-4604-bb18-93ff5c654440</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de5b2b9-f11a-48b5-b6b3-35438393a11e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de5d2df-fe88-4e12-82d2-806a1e7583fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de64f58-8e0f-4f1a-a684-ef7141b59c4d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de6f30b-0938-4b1d-8a1d-d7347625da6c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de76b0c-b73c-4d28-b9e5-33429fdb7e47</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de779c4-5f2d-40a7-a52e-0ef261fa9c1f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de780a0-b0fe-4879-8017-f6c8a10516f6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de7fdfa-744b-465c-a6f2-1c2c2638d620</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de8d1b5-d34c-49a1-97f4-b952abdb9df0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9de92bea-1e6f-459d-88d3-b9f0fc746ca9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dea2f1a-148a-4c5f-94a0-9b33c38301cf</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9deaf7f7-47c8-408b-b690-0995f10e2b62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9deb2d9b-a651-43c4-b6f2-d7da64db29a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9deb738d-9122-43d6-97d1-c4f33b2ac0fa</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9debd8d7-d753-4ce4-b8a4-b759334dd443</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dec4745-5c55-4254-b846-7b04ae843167</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dee002e-3eb2-4bc0-b9af-566a797ce9cd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df00cfd-fdec-411a-86c9-3db35ff1e769</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df0368a-6f72-437d-8e0b-e1b07c5acf56</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df13309-53e4-4094-95e1-77c13a29dd34</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df18a20-b18b-4acd-bc2d-991be7ed0202</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df203e7-e33f-4146-a242-e906a68754ab</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df5a590-1fa0-48e3-a8ac-2531bd90d18e</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df5d681-d8dc-4042-a51a-600f54ad883f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df68046-d1dc-4c8e-8af5-8cf8b5e1b0e3</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df6a007-2f6a-4d32-9601-4e26efcad789</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df6abf8-ec2c-43da-bb81-615e21a043d1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df7eece-8083-4474-a972-3a08ee51dd05</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df85757-8f39-4431-993e-6ce54e02bc46</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df8df90-b8a9-41ed-969c-1e43ecd52cc3</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9df97455-08e7-411b-96f2-0b523b65be31</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfab955-f4e4-4a3d-8550-7af8af1de3c8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfb2e21-5ce3-47fa-86c7-fdc8297ee4a1</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfb8203-01ae-473b-84ca-fc4d8a317edc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfbe924-a48f-4fcc-b417-9d00138bdd08</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfd0d93-eac9-4be0-b01e-3d7d5c69214a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfd6e15-f93a-4ef2-9f48-514425c340f6</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfde69a-2619-4fcb-bff9-2a5e02863541</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfdf569-e344-4f0e-af74-880c48716fd1</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfdff33-150d-429d-be95-7071cf343c11</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dfe4d77-9007-4b91-b930-398f0eb0d108</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9dff0002-6b8c-499e-906d-8ecaa53511e6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e008245-5131-4044-a01d-ad2a4ffc6339</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e00ca2f-2502-4935-8d5c-3d97231dfbb7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e01c6aa-6b18-4f72-b7ad-9176ee6a757d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e02370b-bfeb-4492-9e9e-47f32cda0c1f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e037f8c-aa3a-49ed-b07c-91bf38be31c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e03ad18-4c3c-4574-b0a4-cd8886ff4e48</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e061599-b6fb-4a94-9a7a-c2e89abeb3fe</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e076bd3-644c-4e77-8c72-eb2f287a1920</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e07e6d5-7d1d-4b28-a17f-c2f19823064d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0811b2-6f9d-4f75-b698-c63851f2eeed</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0a0f8f-7182-4006-845f-e0332447b789</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0a7c70-9bd4-49ef-9298-87ac33a7c277</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0ab713-62f7-47fb-b99a-f8cc3144b3d6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0bdd88-fa62-47a4-a484-fe614be9de3a</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0c5bab-8ffb-405c-95b8-771aa207a0f0</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0ceaf6-906a-457c-a38f-2e70cc41bac0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0d776c-05e3-4f76-8280-e94481cb5afd</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e0eb5ba-c946-4f53-a891-2b9d45a0454b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e104c24-40b9-4b88-ad39-aa7f6ee24b1c</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e10704f-e31a-4c4c-8d2a-68e23cd1aee4</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e11af53-5513-40f7-93ab-d1fb770ec740</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1200d3-ab71-402e-9b6f-61ad07cc6ef7</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e129c87-4855-4042-b611-b24b6caac152</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e134ba4-f92a-40ec-8a72-734938f8ddb1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e136c67-8a04-4b7c-93b3-5b02902c6f5e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e138074-8544-4d34-9669-2d065d9559c3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e13ecdf-d3b4-4c3f-b173-22086ff67448</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e14c6ab-7c3f-499b-b9c7-2feb9dc346ea</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e14daa4-9eeb-4c8d-95c8-e2e432e61e88</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e162bb3-1070-4c5d-982d-45d456d27e0a</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e162be1-2493-4fd0-984d-45c482bdea5c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e16561b-ddbe-46af-aa86-234921b6484e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e177725-1b05-421f-8de0-25a57f9dce77</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e17b835-2864-4677-afb8-5be0ff48be25</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e182d64-d245-4322-821e-4f07d4705a07</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e18b673-bb69-426e-a909-2dddbf978124</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1a6bb4-5730-49a1-87d1-4360ba893a1b</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1abf2a-b2a5-4158-a86a-fd670a7bafdb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1c3af3-e8f4-4659-a368-1245a478ec80</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1c76ff-ddf2-475d-addd-eeb279df24bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1dc934-4311-4b05-bb06-81649bfc8159</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1fcdb6-ccc1-45ab-abb1-92715d3ebfda</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e1fe2d4-5438-408d-87fd-fa45a4c7a602</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e20642e-17bc-4cd2-8176-7594e8df0046</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e20aff5-737f-4714-a397-d69c54efb5dc</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e214cd7-6349-411e-9e61-43164ce3a191</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e215f67-e944-4462-a5a7-16173661f47a</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e21dd96-fa01-46c3-bf42-39ed1f45c99b</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e22206b-d182-4970-afc1-d5a0e291ec2b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e226b64-0e52-4244-baae-39b74438faac</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e22df24-31a5-4bbf-a75a-126c2457607a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e249685-523f-4279-9e9e-ccfdef4c6374</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e25d3df-795c-48fa-b406-ca79b65e8055</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e26307d-a959-42e2-b15e-746e3a63e501</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2669c1-e2ed-4477-9c2b-fd4ae4c7beb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e26e20e-0451-4ced-adc4-11b8fe6d73d6</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e280208-fc90-4aea-b48d-8eb10eac685a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e285d86-f9ce-4d9d-9aa6-07468e524457</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2b26fa-73e8-41e3-bd4c-83723c1f805e</loc>
    <lastmod>2022-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2b3f9d-c4d9-4414-af47-9c56d7797bc6</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2c8e4a-8001-4f4a-942e-82439521781f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2d172f-bf7c-4a21-90a8-709b9ba2d08e</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2d451a-96cb-45d2-9815-9c683f65f41b</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2eb150-ddf5-44c2-ba8d-b5c61671f3fe</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2f397e-8b0f-4ccb-abac-92ee250f0cc5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2f926f-d771-4905-9b15-256304b173f9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e2fa3c3-845b-45ea-beda-85c74604c48c</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3091d9-6b3c-4e66-91b0-c21cfef2c03c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e30cabb-587c-4143-bc18-c75f78f5c4bf</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e30d271-8bf6-4b95-9bd9-fe41184d83d7</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e31db5d-9dbb-4bc9-b67e-44a1cbee8992</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e334221-364b-4c29-9e92-ad7b67ecc9a0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e33521b-1e75-4bb9-b8fd-a4d75e343396</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e33f52b-6da4-4f5a-b1ad-a8e82eeb666b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e33fb46-ee48-452a-9fec-8c07d0c8fafa</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e341cf0-11b7-4c67-86e9-3b29494fc5c0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e35c61f-904a-49af-9c10-712a9b12c743</loc>
    <lastmod>2021-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e36903c-3917-4668-9810-ca7788c38ebf</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e36e57e-67f6-4277-83c3-f7780ea7eb63</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e391528-1b08-4b75-8c02-a07e52b10aaa</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e391fb0-d6b8-4b90-a2e8-43f041123705</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e392d43-af5c-4109-b24d-62485dd9cd06</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e399097-2c45-4e2d-94ca-03316ec41dd2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3b3cec-b40d-483b-a92c-494182064990</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3ba832-5198-4767-90bb-f7d7e94706c3</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3bef7c-6533-40df-af48-c0c158386cad</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3bf60c-78df-4e21-97f1-c1ddda722856</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3c9b26-81d0-4d79-8b6c-1298cec7c304</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3f9f2c-7e6d-4e57-bad9-e1122a7b50c7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e3fa4c0-6f10-432a-9e74-865c421a818d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e400e47-2c87-45df-8584-7a139369ae76</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e405910-cd7c-4639-9e0b-728e676ab9e5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e40a389-7cd1-4492-a3f8-ee492ddfeebf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e40fed9-f2bd-47f9-8e92-c21ccc46909b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e42a228-aeef-416f-a89a-2156a5b82d28</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e42afc0-b90f-44f9-8ca8-e4db49ddce83</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e42da10-f683-47ff-a334-19db29421096</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e43f72b-1e19-4005-bef0-7d2c5a1e950d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e444b72-c088-4a57-a275-50ec25b1b771</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e45d56d-82e9-4740-8b98-824f3eec5bc9</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e46ac54-4186-4a8d-8d1a-f6ead84ff37f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e46dc75-5bd6-412d-9112-7d166fdfe73e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4720f5-b92b-4cb3-b3cc-b28200a67a03</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e48e64c-a422-46ea-b4c7-c457ea4815d2</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e48f403-6f18-443c-a6b9-bab56796b933</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e497416-3a4e-4e20-a2de-47e5bb49b255</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e49844f-de93-4eea-8dbf-0cc3941de722</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e49dd0e-8e3e-44fc-a0ec-884c567b9ca0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4a636c-f785-44ef-ac72-f37abd86e221</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4abfd6-0ebf-4906-9eb5-4fd0873ec338</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4b4a14-d4a6-4696-a3b4-f18f186001c4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4ba423-3d65-4dfa-9cfd-bab4cc1bc415</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4bb7a5-1148-4df9-8407-75a95626d499</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4c272f-9da3-4b0e-82aa-94008ff93034</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4ce51e-d2e5-4773-91bb-e86b50330f7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4d89bd-7ba6-4f38-9f29-459fb40f7c52</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4e079b-6c02-4499-8744-c3424ef0c082</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e4e9d10-1553-4029-841d-810c125bf1cc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e50f093-bcd9-4bf4-95c1-a5caff94da47</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e52af9c-0171-48ed-a0a0-e9a0aba7c538</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e53651b-1f16-4676-b3c1-f514dfaca240</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e54019a-7d88-47ee-8da5-6a1abfb30d65</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e543ac7-e52d-46ea-815b-48ca743c2846</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e547334-f706-40bb-bf19-7764f3217f9a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e54ac04-356f-46a0-84b2-2892762e9d79</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e551e81-b556-4788-9d66-28f9393543b6</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e56b8d8-aba4-476d-97c0-f530501dfc20</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e56d2c9-ebea-444f-9530-6c198585eaa3</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e571315-adfd-488e-afec-b927efcb4d13</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5749b2-a313-4518-9f84-f9bf13c13153</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e57fcc7-a03d-4688-b711-fd62e0029882</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e580c14-e159-4f25-bff5-4cdde089cadd</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5a57d5-6146-45ec-bf1d-4fa5119d44a6</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5a5ba5-5b2d-4fd5-a553-c3c3badf96b5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5aa550-6b2d-42dc-bebf-9f2e985d1c3e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5b5f81-718e-4e3c-b1ba-03a36b57e05c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5b7918-bf08-4209-8be7-5f1942238d89</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5b7d47-4449-462b-af47-fd5aedd24743</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5c5785-3a5b-462b-9510-955fac39083c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5d319a-387c-44a4-9142-f1dfe78e78dd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5e04d1-29b8-4abe-81cb-9af5bdc6e4c0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5e6320-9359-4cec-9357-9c54b2207de7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e5e80c1-6ea4-4dd4-8f67-f6bfa2caf5a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e609b3f-ac91-4d06-8442-30ebd1c641ea</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e611159-6a4f-4208-97b4-af99696517dc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6181fe-7553-4049-a0c1-547d24ba6a92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e618c33-3688-4215-afd7-5af64b5611d0</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e618f6a-fd72-4563-bb68-31e55ede385c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e62c892-1250-4d94-80cd-af1a860e5032</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e634d9b-d2da-4aa3-b2f8-1b4564b4af67</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e63be60-b0ed-4162-bacd-e033ed697dcc</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e63eb86-7f29-492b-b6f2-f2573dd5bd65</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e64514a-a354-4da6-be36-e05ae3d1a70b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e64d115-2e80-4009-9dd6-c27c58d734a2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e65547c-dbc6-4443-86f3-72301d19d398</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e65f0e0-7105-4c3d-9756-b8b0aea5405d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e66269d-a332-4225-b571-c4db329ae1e6</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e676adb-ec0b-428c-8095-5ba34a8e7cd6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e680893-e7e8-4742-b06e-1579b7b6dc07</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e692478-9816-4f9d-acdd-97d0c635ddf6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e693c8d-f546-40f0-9f5e-0d1c09db83b3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e693e62-9851-4d38-89ca-ec7c4e628d99</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e69576f-2499-41fc-90d9-0c77727595ec</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6acbbe-a91b-4800-843c-005e98da9212</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6af5bb-6c87-421a-946c-6a151346d4e7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6b5010-3cee-4894-8534-140dd25bb8de</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6d10ed-e755-434b-ad75-a0adbc23224a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6dfe4d-25ff-4131-a375-4e4ddb8a71a6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6e12c4-ac02-458d-b4a4-786b8a08c254</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6e308b-046a-4855-94a9-7ba11f67c15d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e6e48db-8b2f-4352-9d38-91804eacad51</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e707d92-9a93-41ba-9f64-ff1f8c5fb7b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e717ac9-4631-4555-ba7a-86ca02ae7ced</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e71d7f4-f0da-446b-a99d-f9aef365a51e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e737dc7-7015-411e-b05d-cbc6677b54a1</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e73972c-78a2-4c0f-abf8-f1b23757180a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e74018b-c292-4d65-b039-2b8f0e90047c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e749796-7da7-4dac-91a1-8fc807b79e4c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e756df8-2b00-4499-9abd-897053fe055b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e75ab17-ea59-4815-95d5-09d9b83b33aa</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e76c3c8-b216-4d58-a4d2-717a4aa8412e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e76c89f-c20b-42ea-8ed6-c9b04322e5a7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e76e44d-34ed-4e6a-9477-f7bc87d29053</loc>
    <lastmod>2025-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e77300b-8e93-4827-abef-e5bc83bede3c</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e775cd0-6e50-483b-8125-3e0e9bf9d781</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e77b8e9-2ee3-42da-9861-a5b9e94018d1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7a5902-b77a-4358-9300-74370de719a9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7c4d8e-9554-4d33-b855-49858b62d1fc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7c7a00-dd5a-483c-afa4-10074c17f505</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7c9d26-842b-42c7-9821-5281f20b52eb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7cd835-8781-4d24-8445-200659f9d9b9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7d2397-b61b-4bc8-b130-c80258394979</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7d332f-7a88-4a16-9672-e131549d1ced</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7dffa7-9a72-4d0a-998d-c6cb1662257e</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7eb0b0-c19f-4d7d-af1f-f360f7851b1d</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7f36ff-f203-4ebe-95f6-67e15ee53e92</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7fe748-ee0d-4f2e-8eed-ce9d9f01804e</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e7feadb-af86-4d39-8a7a-90c52d181aa4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e804b66-137f-4be4-8a7b-a8aacf839d97</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e80f274-a53c-480a-8a92-8e28287efbf0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e818486-8b45-43b4-b6f9-a128835869c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e82205b-dcd0-4ae1-8872-e8bb45eaa8b4</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e827a49-edad-4073-91a5-e6f404c7dfb1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e82a05e-a556-4e0a-ab5b-a93e5dafdb29</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e832143-01fd-4925-bb8f-c5b51abcc215</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e833e86-d42b-4574-a103-60bd5b369fe7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e83a4ea-cac3-4ae5-9aac-8bbbbd4167a5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e83b7dd-1cec-435b-aec1-afd3a0158b3d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8429b5-c0e4-4c97-9732-fe79a2d44d75</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8519b3-13b6-4df4-ae9f-41d820373a98</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8563c7-3534-4cc0-a758-08cf442d27cf</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e868a8c-d159-4d97-b209-5dc06b259f7b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e872eae-ea02-490a-846c-4e44024369ce</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e877518-13cc-4420-bd0b-4b8ff2410888</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e87e7dc-4ef1-466c-9b13-762a6ff46d38</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e885c3a-1320-4bb3-9c81-9bd3394383be</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e88a91a-0c90-4d35-87fb-1d1898eb8371</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8991ea-0dc5-4f39-9c5e-7614a5c885cc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8a0299-b776-4138-9a05-2454e8058438</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8a3687-e598-44c6-af55-64cf499dfa99</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8aa36f-21a8-435d-a6b4-aa0f3dfa3ce9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8c1940-659e-477f-9f80-469b991a58b4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8c8ff0-464f-41e6-820e-9992465c8d43</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8e1856-5f51-4924-9272-592b8f41e268</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8e44f4-0f55-4703-b9c8-1b42459bce07</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8f3fed-a88c-4fed-91a3-2be077983312</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e8fcb60-ee54-4b89-b599-eb2cef18917c</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e914667-d268-4cac-927a-ad54e739092f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e91cddd-68bc-42e0-96b8-3f41037032e7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e92af45-0bdf-489e-b36f-40c5556c36c6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e9330f2-8b15-4240-a8c6-a4f504941939</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e93745d-92ce-4007-9ff7-52e717241ca7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e937873-d537-43c6-a2ad-9bd4e7499ec6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e940898-0267-429c-b181-99fa4ca1f92b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e953a34-e0aa-4ea1-a271-2fcdbf0928af</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e954b92-c489-4617-96c8-1132dd4fc52e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e9584c5-c603-494a-a8ea-65296b6f1433</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e960485-1b13-4edb-84c5-67e3ee03928c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e967be5-7ee8-4462-9646-556007730567</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e96d0c4-0c43-48bc-9794-88b6c4263f84</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e974cb1-5c31-4839-b624-9e1af5ee6c46</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e97be90-9724-45c6-8832-c6a8d1dabd07</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e991329-feba-4b6b-a9b4-e2867926c664</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e99e380-a4ad-4999-8d55-f870ac7d9d94</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e9b9d46-db45-4b96-af10-c932491bc83e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e9c14f8-ff6d-4322-87aa-154cd1367dd9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9e9e4c13-1a9b-47e0-b050-937b63b41917</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea0c3ee-205f-4c80-a2d1-a8955e98f309</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea11086-8958-4b1c-b8ff-576f1d9c1f64</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea1e1a9-dd5b-4965-9f62-21354c7afb21</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea22014-a9b7-4a1e-86c8-0c602d4c842c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea356bc-70ac-4a69-ad3f-2fdca6edb7e5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea39362-9af0-480a-994e-6e87c758d696</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea39a09-6928-4dd2-ab37-058db0ebc4d6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea41b5c-ca8d-47f2-a017-234848e5d8bb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea451e6-b1ff-4727-8efd-19ef959f8f53</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea4c613-1919-495c-8933-a6db01120f68</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea4fb6d-7a14-4b5b-ae27-4f3b86c22860</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea50121-cc4c-411c-9dbb-f7801fad48a1</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea58687-1a0f-4457-9fd7-e4a09d8eb4cd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea5a315-82eb-4c99-aa28-adb8ac873f42</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea6c836-0bc1-44fc-a9c8-6d32bd08fb68</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea6dff0-5689-4c46-bad1-25c0dc36db50</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea6f7e7-7b08-4212-98bc-00d0ce673739</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea7379d-3cd5-4522-a2f9-8eb82cef9406</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea7cb62-087f-454e-a411-c4368e30c4b4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ea83d26-8117-44e3-af13-73dd586bf25a</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaa0768-e1a5-439a-9eda-45e529dbdeb2</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaa0b05-9a8c-4143-b971-c5fb44e3e5e2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaad6fe-19ed-4f48-b9d7-3e361e763cd3</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eab1337-5e5e-4c27-bda8-14175c16be96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eab64b0-f11d-45f6-81ed-c9231ae3ba04</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaba764-4277-4d64-8915-e2e3c7fa4e06</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eabd2ad-867a-4a57-ab09-5447408a328b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eac4781-2326-4069-8191-d18d50552398</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ead10ae-27db-41d3-9834-edafed8849b6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ead56d7-2e5a-4a9e-a752-0ab74f56d971</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ead7daa-714f-44aa-9d68-cc8160ee23e1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eadbbad-54d5-465f-a8cb-7de350650e5d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaea253-f40d-4a78-bcd4-3383aa8a0e99</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaf4e30-0e88-4f98-9d55-a8e17f4ca27c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eaf92ab-0beb-42f4-ac86-b4ec7f686d97</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb03456-5dcf-455a-be32-4387ddb82e10</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb0bebf-31df-4f5d-a15a-49fed90af628</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb110c4-02ad-45cc-abda-6b4caa1aea93</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb2df18-abfe-4234-bc63-b41e396486d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb4c25e-8fa6-4ce9-99a6-71af8d7124e3</loc>
    <lastmod>2021-11-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb4f7db-4f43-40ce-9ede-70d0d93cb4a0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb50bf3-bb81-4588-88d8-e9ffa9866cde</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb5ec0e-516d-4991-a77e-6b6f95c092b2</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb710af-8c3c-45ce-9fb9-deb2ff8b1d96</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb77cbc-a237-464f-bdc3-8b1329837a84</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb7eab6-ea44-4dd1-84cf-d9ceb166c1ec</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb7f5f3-0df1-40d1-b754-db3de5fa8d83</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb904dd-058b-4317-996e-af3f9e84eb91</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eb9c5cb-2585-4d59-b043-c380fe380abe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eba37c4-0a8a-45e9-8293-3d6d1056bd68</loc>
    <lastmod>2024-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eba8f7e-f0a3-42e1-a9b9-a9103c9bbb68</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ebb53fa-4512-4828-beeb-a7a976b73f3f</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ebb76f9-4ca5-4698-8ed9-ac736cef7147</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ebc01bb-21eb-4528-8ada-6f41800e4de9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ebc8f94-a60c-40c3-a4bf-739f37301bda</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ebddb9c-da5d-4d06-a507-be5316a34a3f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ebfeb09-da1d-42dd-bde8-b8858249b646</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec0a4e1-9d7e-47b2-bbaf-018039bba3ab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec0c7d6-298d-4a22-9551-2482028bd907</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec13ee6-4df1-40a5-819d-593aa53a672c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec1b394-f3e2-402e-86d8-9076e5175c02</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec2693b-276f-482f-9494-8b82d6c16666</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec369fe-b0dd-4e67-9ac2-fbe746c1aeb0</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec727f7-3882-41be-8d34-f8fb6a57806d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec7874a-07cf-416c-b5cf-e5ef384aeae6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec80a87-6649-46d3-94d4-b32ca0fbbeee</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec91dba-9014-468a-993b-8f84ebda7408</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec97efc-6b1d-4bc1-a6ab-923ee0872e0e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec9af4d-89c9-48fc-b38a-6d517fc0f58c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ec9e386-217c-45bb-a133-108af1c35c19</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eca46db-6c4e-4e1d-a30f-9790575bf86e</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eca771d-c04b-4a42-aeea-43990397f717</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecadae6-3149-48d2-9ef7-6e20c88acb7c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecaff65-f639-4b4b-91dc-10d4c8e7f4b5</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecb45d6-7bd5-4280-9e83-8ca1759726d2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecbe1e9-adf1-4934-a94e-9de25045c7cb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecbfd9b-d1c7-40d2-8864-ae8855d0500c</loc>
    <lastmod>2024-08-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecc4acc-57ec-410c-b71d-f825dfdffb59</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eccdb72-dd51-4b4e-9f1d-cb1f4f8a0aab</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecdee1b-4dff-4a2e-a1c1-7e5308ac9980</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ecf56b9-efcb-429b-94ec-628eb85ee305</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed09b8b-7451-4be6-960a-b17e2a714832</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed11d17-6bc0-4c07-bc0b-504423ba7fe2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed1a2a3-14d7-4170-8464-cab90b0d0c88</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed21b92-aa04-40f5-a1a1-c937c38de4ce</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed38dbd-9e8f-456d-a5ff-d6016918b2f7</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed43823-73fe-468d-9231-8be4a94ddd5a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed4a3b4-cf35-4a8c-b580-2f5331b5e6e4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed7075d-c91c-47b5-b294-995bb9055386</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed7d3e8-55bc-42e8-a5ba-240123936195</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed8dd4a-e829-4f77-af1f-3586c97e96ce</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ed9659f-067e-4cf8-bf1c-d9a722159be1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eda035c-35d9-4fc2-b44e-7b7229cb5043</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edb485e-6bc8-4b28-aaa4-9ce7b473fdb4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edbeb19-427e-48e3-b1f8-7e8cf5271325</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edc0558-c5a6-45f3-942f-da817187f186</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edc1247-fb39-496b-89d4-5cf20a1198a1</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edc6860-dc20-4095-8488-9e1f9f25d031</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edc7e13-a7bc-4823-b376-45a11fa76e6d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edc7e82-4706-4d2d-ac48-01a32e1e577b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edc8357-1a12-44b1-97f3-de2cebeb82ed</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edcd55e-c6bf-4f49-8bbe-6e0bec940560</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ede3445-c5fd-4b3d-939b-1b08324acb95</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ede4af9-d397-475c-8604-3764f7931191</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ede781c-e31b-4205-947d-f971c95aeea9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ede7cf5-3147-46ec-89a1-ba8f61df15ab</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edec1aa-4b35-45c2-b8e7-30732fc12565</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edf4a4a-fada-4790-a808-7c98f3a910e1</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edf5e44-f81d-463a-a8f9-bbcfc74a6d9d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9edfaeff-0026-4162-9ab7-36d4dec4cea9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee04136-1b8d-48e5-9f72-bfb55fc5e56a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee05f0e-76fa-485f-a51d-3bcb0c96790f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee068d1-4610-4cb7-83f5-8b392f8ac54f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee14df5-0f9e-4656-87f5-d254c9f7dfd2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee2466d-0f39-49de-b344-cac84587cab4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee29958-4943-4423-a4bb-e4195ce00ec4</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee36f1f-9001-44a4-a30a-d6ecbbc537fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee3bc15-8100-49a8-8c7a-ff7605b65f07</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee6329e-4603-47bb-b782-699cb89a10e5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee696e5-daed-42bd-a86f-5d76e0dda670</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee77d77-9698-4ce9-b4ac-81692f82e1c6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee7d5f0-fd66-41d4-b2c5-35a4f30e5668</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee81639-c438-4e53-be65-0a58c92c84b0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee84bf3-6993-4bdf-8ece-8bccd1eb12f6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee86277-3bfb-4185-a58a-c59069bce01c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee8e6ca-475b-4725-9750-d90e001d60b0</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee96449-2e1e-41e2-8f98-19eabb375066</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee9d316-58a9-4cac-9339-591a5d194f8c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee9d9fa-8e59-474b-8e20-deb17ab6ec59</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ee9dbc0-4c87-4956-9de4-6d8e8d803dbf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eeb1517-a04e-42dd-aae4-c23c9a9afd0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eebd971-a6c2-400d-922e-758973b61fdd</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eec9a40-92a0-4315-87b6-6d3db1899e5b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eec9b89-73c4-4815-af05-099a586b3b74</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eed147f-9a12-4883-b80d-85cda0ed8c4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eed442d-eff8-466c-9fbc-f4c30d92943d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eef77d4-c239-4016-a197-ef1ab84ed25e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eefad2d-374b-4a01-a24b-3f66c5611919</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef06ad0-eebc-408e-9e43-9b7b4f472c1a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef08735-beab-4771-9b54-cd1d20a8b4d3</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef36183-b08d-46b3-9cee-93176cdf7905</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef44e68-4e13-4acd-9bbe-355c12676ea9</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef45859-e7c9-4380-8256-f6d6ee2f18bc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef4bb16-ea99-450f-beb3-1ea659247b57</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef4f60a-dc33-47e8-90a1-643e3759aef1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef5765f-61c8-40a4-99a7-e89b6f59427b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef62336-14fc-4c55-a58e-58faea41c903</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef8002c-adf8-4fd7-8974-aceefeac179d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef81226-6dda-4223-96e7-13cec518fd55</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef820b0-bb4f-4619-9a01-7a60ad96b9f3</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef8a10a-0fcb-4d1d-be09-f048afd3256a</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef8b3bc-fcdc-48f2-84f2-5215dc5243ef</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ef92993-d966-40a9-9dbe-e306795ed8ab</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efa8510-860f-49b0-adce-c26b85ed6c0a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efc1df0-b1a0-4a4c-8ec2-dfb1817bce24</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efc2b61-426d-4f30-a309-2c65cec4edaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efd6b48-f0c0-4855-a922-1b9c605cb64c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efd6f6a-a428-43b6-9b8d-9264da14c5b1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efd8cb6-9b12-45ca-a487-49c1674815dc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efeb43d-9a37-45e0-ae92-b33cfd993e98</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9efee37b-66e5-4ce0-b304-5b5004c4d655</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9eff3a0d-723c-42f9-95bc-d7bcadd3b0a4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f002011-8d73-4ef8-9a82-5e757cc393a0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f008e17-ca23-4538-aa49-8af59de14560</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f00bb8b-7263-4721-95b8-ba098bef637a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f016019-9146-4924-8d48-acddee628e9a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0214dd-653d-4215-8c2a-034006154519</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f022fce-2b7d-4308-8afd-37914cdb6f65</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f031978-c33a-473f-a1e3-26d9f3946fe8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f03ee9a-4dbe-40fa-8e0d-83a6a8a0f5ad</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f048504-e494-4f01-ad92-f3f726986b61</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f05b11a-3a08-40d4-ae05-f14d6f47a760</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f065b15-6de3-4b1d-acee-d5d72252dbaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f06b35e-0243-43ce-bc79-48ec3070f3a3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f071f3e-5946-47ad-996f-9bc14acee534</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f07acad-3c7b-42d7-86da-79270c220bae</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f09c70b-830d-4dfb-89b6-81f99e409ed9</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0a1c6e-4626-4c77-aa3d-2f8b8e4be031</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0a485e-e4c0-4acd-818d-88994cc68190</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0aaa06-ccce-4732-b35b-6e7f66767441</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0af1b1-8f64-4e2f-bbf8-92fe9b4aa9d9</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0b3a53-0c2f-4bf6-a8ba-83023c37e19c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0d28be-e63b-42c4-a188-91b3b1692831</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0d2a19-0ae4-4d81-91a7-d874fe2ebdd0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0dcad4-c445-438e-a8e9-2b30742db6d6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0df3bd-d482-4fa8-bc97-aaf74ae079f6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0e6d27-8488-4d81-b681-541fb2110c0f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0ec315-bdfa-443a-a6e1-5e354f9c3d7c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0f4453-13bb-48db-a434-d430500ec103</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f0f57fd-7d30-4527-a38e-411522dfbf86</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f103a93-8794-47ae-946b-c9c2695f499b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f10558f-6dab-4a83-80ca-7b02c67ece4a</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f119aa1-3f4e-4fb3-86f8-2de1ba962579</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f12217c-07a4-404e-a170-d26069872230</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f12331b-064d-4cfa-9f57-121f156ccdd6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f13b412-a7bb-48ce-a6dc-9536ee1f93aa</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f16182a-9685-4b42-9102-5f36f847894b</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f178f03-1a74-4c5a-b4a4-a5f85c73fad0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f190fe6-d26f-45f2-aad3-061cd4a2d76e</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f198d7a-d15b-419f-85c4-35cb81f53e7f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1a80a8-bb89-4905-8fd5-6afcc2ad5cc5</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1aaee6-6320-45c2-9e9f-e1c7cdcc405a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1b331c-2878-4138-b7e2-08162e29d00a</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1b8046-d85f-407e-85ed-a79eaf9d69c4</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1c93fb-5fae-412b-b080-f51b511a874d</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1cd09d-7295-4dfa-92d3-5b70a83c8a05</loc>
    <lastmod>2023-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1d394b-213f-4f7f-b062-1916acb0319a</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1d99bc-e1d1-4e98-b4a9-fcb51363a728</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1dcc0c-45c8-4d24-a712-cc80921a3cda</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1dfe9b-bc48-498a-a3bd-eb1833b29be8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1e078c-6149-444e-8734-da798e5b60a4</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1e1932-c414-4c13-b38a-e18ee9e144bf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1e90a3-eedf-4a6c-9d78-11d8ab83a3ca</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f1ed136-ce45-4570-b07a-b6df445f0b79</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f20f17b-d5f7-4e3a-9ae3-094748a93453</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f22822f-9862-4aa7-9898-ffcf15036629</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f230a39-c39a-4b39-b6bd-155fdd75b4aa</loc>
    <lastmod>2022-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f24496a-c1ea-47c7-89ab-53572411f2aa</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f24f0c2-51e9-4a75-9285-6f4446092b99</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f24f8b1-96d5-4045-a104-2be550df876b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f25840b-b45e-41e1-b7df-e2e6f56676c6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f27191d-c14e-49d7-80ef-64ce17e62607</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2772ec-c1ad-4631-8aec-e050f9e119d8</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f277f9b-ec72-4665-a532-0beac5b3304f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f27acab-cc09-46ba-800f-553f11b5cb68</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f281048-0999-4c0e-bdea-75a1c775c82c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f28ca11-9446-4a0b-b304-e0df29ae8e2d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f29dedf-1607-4ceb-9535-24e8b46f400e</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2a12eb-02c7-438a-bdf7-a8d2e210b3c9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2b0687-4dda-4770-853b-522bfd68209c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2b3d60-fba8-49a0-9005-a91d0b541a9e</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2b707d-86fe-4d47-a62f-5500f8a303c4</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2c3d96-4884-477a-b268-23afe12d9915</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2d0213-576b-48fb-9358-a87bc25e04c9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2df050-9882-443b-b9cf-92b749f02204</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2ecee0-2c3f-4262-8058-141f3f807115</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2f5ebb-8cc0-4762-b819-9cc9011e7fcb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f2f7734-822d-45a4-9b8b-94e17fc592fd</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f33e3e0-50e2-4845-91f8-6b0150abc4e6</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3439ee-15c8-4c27-a3f6-619d0d75de63</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f34abc5-b822-4636-8d8c-0bc1f237d752</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f35638f-9f70-4b7a-85a5-f0f13ecb5c8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f35689e-7278-41f5-b46f-4f0548074a57</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f359c1b-809c-4bfd-a190-c6767d8e8dd2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f362167-1be4-48bf-a36c-0504b193bc45</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f366878-6054-4acd-8622-502e015552a6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f368e84-c1ad-4706-b839-d4938dffb936</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f376798-d4f2-486b-a0de-16fff2ccda4a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f38b1b3-bc6a-4a7a-8531-672916d1ee3b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f38b9ea-5de7-4a81-8c65-dfabeecbf3ac</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3a6d62-8351-4808-b1b5-66cf3e995495</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3a88ef-d824-47ca-8ab9-b9762c988dda</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3b3648-6e75-4bc8-8d76-4b36878239b1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3b83e9-29af-42b4-8678-f8193c7ad283</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3baff6-3423-41fa-b8ef-4abe40a8c4fb</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3c5362-908b-4dc7-87c7-c3f9582348f9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3ce970-756b-42e1-9d5f-c03a0b35279c</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f3d3cc0-938f-412a-82b4-cc9cd2f40ca5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f40b471-469d-4f96-81aa-4eb44a0ef77e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f410c05-1f38-4d60-928a-d49952cb2a0f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f41713a-6639-486b-abc4-4492c9795558</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f425574-7938-4f51-8127-a2fc73e602f9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f428ce8-a50c-4af4-9493-aba2ecc25985</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f429882-3232-4ef2-838c-32de8b93e4fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f42be26-3078-4672-98da-97dc10e566be</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f42f688-4e3b-4990-87a7-c6fa893e91a1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4449ef-cd70-4c86-ab2b-5ef9b934c12d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f45d39a-f499-48fb-89a3-a37c3d7988db</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f45fe3c-fe4a-4e04-bed5-e71ba61a4c49</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f467d13-5aec-4699-8067-b097942e0358</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f47d881-bc31-4b7b-940e-e8565ea3761c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f47e23e-8b26-4adc-85a8-37e0e7d0abb9</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f48a347-56c2-4f24-8fc8-26655dbea8c5</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f490d51-98e6-49f7-869a-6aa54c3d695f</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f494113-bb15-4697-9967-ecd99e90b33f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f49ffe1-79fb-4fd0-b817-363faa2bce22</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4ae6b9-7ab9-45ec-b93c-d7f21f35fc06</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4af806-571b-44a8-a79a-c5c64cbaef7d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4b47aa-3749-4a9f-b60a-f6068ad6ac89</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4b50ea-f2dc-4d0c-a3f3-9659b86be114</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4b9d95-2dc2-4c09-af92-6e77150a92c0</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4baaf7-7237-4042-8233-f76f7db6f549</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4c0e4e-a3cc-487a-a177-1e1ed92459d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4c274c-dd59-4fef-b3ce-b39b7dc5a0be</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4cb5a5-e67f-42f5-bfe4-85a0fabbd102</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f4d818a-46d3-4d87-a227-f080e57ec23c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f51b88c-cf04-455f-a1b2-d283f07341d4</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f52b12b-d574-4c35-abdc-ace68a1ca307</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f54135b-78f2-4db7-a2a2-a96dc7836918</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f542fd8-2370-4f67-9820-45517f27efa9</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f544ab0-e060-4b6c-8095-6e7523dc1dfe</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f54fbc0-23a7-4d9f-96e3-1e5f7cf5689e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f551d18-ab9b-4e73-bab0-c4549f353b89</loc>
    <lastmod>2023-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f57b365-f8a1-4334-b7b1-7d38afe78672</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f58163a-f7a2-4206-a276-901e492cbd69</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f584ce3-888a-480c-b8c4-07452e2f0577</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5934e2-158f-437c-84a3-40398069631c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f595523-1fcc-42e7-b51f-aadf363544fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f598d06-d3ba-458c-a4b5-b0b3dcadc7d0</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f59a24e-e62d-40e6-a616-35691156cd52</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5a3157-3e42-478c-90cd-6f4214d0ebbc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5a4a89-9fc6-4cf2-b936-dd23fb1f6971</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5b279f-67ab-4a10-b96b-d4ac9088c2ca</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5c4b31-2c18-40dc-85b7-3f4ce400e569</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5d201d-6131-4506-84c6-64e1ebf141fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5d238d-dc7a-44bf-ab84-99c6e15cae6b</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5edcc1-7416-4be5-a072-961259990ff3</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5eef4b-27c3-481d-bdc8-5cbf4dad1d36</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5f2fde-9c30-4718-924a-dabb34e2b380</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5f3201-b20d-4aea-a2f0-5675083a99cb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5f887e-7541-429a-85dc-d32cb3874cec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5f9577-589a-4953-9b29-a4e91b4f390b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f5ff850-2b4a-4ac9-8124-81cdbd08409e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f607070-3d9f-4c64-abfd-023fa88ac40c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f61c5d8-1ac4-49bf-a562-e967966c7d40</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f62e5c4-7c97-488f-8d97-14f4a602f28d</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f62f928-1c37-4fc2-9390-b8c958cf7882</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f648d81-e85a-4399-a04c-46ff89a7bd06</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f6544b3-aca7-4b3a-8c66-f10e89fd3752</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f672be3-064f-432f-b8a1-2fb014f3e6e8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f678211-5199-4cb6-ab2b-b46296ed2821</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f686e97-2af8-4982-922a-76925dfe2f17</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f6892d2-ce64-4ed1-afd6-5f6acd85c350</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f68a73e-981e-4355-baed-0325b9766aa9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f6bc3fe-524a-40e8-b611-d2489cdfba23</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f6da4ac-4deb-438c-9f2d-6144df7ca45e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f6f8ed9-b8a8-42dd-b063-2206c2438668</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f6fb65c-12ab-46d2-8391-af88b1b56089</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f706a9b-e601-47a8-b3c6-3bd0471892cc</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f71187e-4fe7-41f4-b170-61023c700d8e</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f717030-52d3-4b8f-9f55-cacc1cc175a4</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f72cd03-47a5-4f0e-b7d5-76ed4b9d4559</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f73f087-b572-4786-a41a-5d8d9f1ffdaf</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f746dc2-f8c5-47f1-bcab-d1692d8d2a43</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f747ab0-8543-4993-8c7b-913acbf50c9c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f758a06-70c1-4b65-8c1b-33c074cb2600</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f765346-5ee5-45f3-91e2-4089a07ecf8a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f76dbee-1fd1-44b8-82a2-d39870da8c4f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f771156-f24c-4978-878f-8f59b3180bd3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f77429c-593c-4e1e-a9c8-8e1713087a9b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f783d9d-a8ca-48c6-a147-da22d01538fd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f791c26-34e1-4078-b0ca-0a1a7a956c6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f7aac4c-c64d-4de7-928f-ad197705b4a9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f7cb85d-1283-403b-a23c-678e9c734849</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f7d00a7-ebce-42c8-aa49-07bb259cba7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f7d88fe-8360-45a5-86ff-3bb19de70d16</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f7fed67-f699-427e-a0f8-05bcb21e7a6d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8060e2-6084-4ee1-bec3-12371020a512</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f80e0bd-d620-4b35-8c38-955cafa83b99</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f815f6a-86fd-40ee-be2b-438d1cad2712</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f81a2f5-de65-4be9-93d7-a2c1e2e9bdc3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f827107-bad9-4e35-b9e2-34ac0618d03d</loc>
    <lastmod>2019-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8278f8-7d18-4816-9da8-7fef14addce4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f831cc9-fbbc-475a-9c18-0c34bca90e22</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f862a4f-d339-461c-ab71-2dacac085531</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f87d555-9d74-4946-bee6-53d7a9b23267</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f89578b-2d73-4425-a1df-00898594d96f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f89c466-624a-4f4c-83af-55e1cb9d2957</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8a18ba-271a-46b1-94af-11c890548014</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8a9566-1d65-44c2-ae2b-5b83c6c6cdc7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8ad05b-a64b-4c02-9f89-abbb481b604a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8b8031-9f83-4713-bae3-5577fcb79fc5</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8c8103-73c4-4020-934c-6798584cdba4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8dc124-cb32-4e3a-b314-2b825247f65e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f8f950d-1935-4795-a49b-8bb6c8bdbf72</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9094cc-6bac-4d7f-b202-a802221e106d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9095d2-2d9b-4ff2-b98e-0e850753079a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9171e5-0481-400b-9ac1-b1f7a9480ad1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f927d6d-b41f-446d-b127-91f38bec2de8</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f92ee49-8117-4525-94d3-aee20a1d5109</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f969b9d-3e31-4869-9c74-28178d8171af</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f98659e-423d-4792-b3af-224ad83bf900</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f98e581-2ed9-4a5e-8b79-fcd9b7bfd50d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f98ffd4-946c-4ae2-ac5e-e3fa187ebb05</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f990c00-1ca9-4187-86e5-bc5f866d037e</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f99c16e-a454-4b4e-909c-09a150691a6b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9aa933-1aef-42d6-95eb-241cd6bc09fe</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9bc45e-658f-43d4-b6f7-bdb1eccd46ef</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9ca64a-74f0-4498-80c0-d8c21bf84b13</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9def96-ff46-47a5-83c7-d7aaad2df7af</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9f41f6-45ea-4e39-bf0d-f5ef58671557</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9f9fe319-4ffb-447c-865f-c5f02e602f5d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa0b8b5-22c4-4716-967f-ef7d25cffde4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa10de2-c464-4065-adaf-3a12df6f48f0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa28cc3-5998-4387-bc7e-4061249db1a1</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa32cdb-502e-4e0b-9539-b76e7ff52b03</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa34435-a6f0-49d8-831b-be04bf6a7d31</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa3ebe1-3b31-42e3-8d48-4ef2c84536da</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa5ddb3-8dce-489b-b241-468dda1f162f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa6a6b2-5716-4e60-b848-36e719bf0485</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa74d02-3199-42f6-bd1c-c386a9280c8f</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa8cb0e-cb3d-4cdf-8b69-182858695a0b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa93ad6-021f-43a9-8981-2cd94baf179a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa979ea-2808-47ce-ab5f-65185aaba646</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fa99a65-88b5-4ff8-aed7-82a1ef8e062a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9faa2baf-d61f-4804-bb7f-6963c276533f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9faa519b-be58-4eba-a58a-f22f67047bfa</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9faad458-6b0c-4a2f-add5-4a9fdca80db2</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fab05a4-be82-4306-819e-238b1a3da89f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fabb4f6-b917-47d5-96c1-a61525497acf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fac5051-55a5-4cec-be69-868fdb2f5531</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fac99db-8f4a-49e1-a792-cb82df9a0fe4</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fae50f1-b023-4c33-a798-36e0c0608173</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9faf2e8a-1fb0-4759-bc14-d1eaed4ee2b2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9faf5aed-1d4b-48a5-bf78-f8e2c52a525b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fafffd4-a000-405e-a0b4-9248ecb47244</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb0287c-2852-46d1-94e7-cf89881c2dcf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb34c4b-b1fe-4bfb-ba9f-5592fd99fd5e</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb48d47-2b57-4287-ac83-fb5c6c03a9f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb5c870-c102-4504-a403-e9ef8b08ba06</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb63c0e-f3ba-4419-8ec4-0bf33686ecb5</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb764ad-e831-4e81-8d4c-5717d3b6df9d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb794dc-687d-4bfc-91c6-2764ebaa0269</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb7a9a1-9f63-440b-a537-2d6107091f77</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb86a9d-2d69-4422-8383-a953422b1647</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb8c17f-e957-4200-99ad-4a425882ba5d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb8ea0e-84bf-499d-964d-bc0782bfb5e5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb96426-3988-4a4e-a031-b92ded7ddcf9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fb96b46-087e-49be-ae17-7aa4cf98cef2</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbb2b10-e367-412d-908b-43315463d76b</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbb4e09-fbf2-47ba-bd9e-f075e5a718d3</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbb79f4-4894-4c15-9a58-88bfb252ad2a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbbbdd6-ec51-46f1-8cd6-d11fe940743a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbc335d-7a8f-49c7-99ea-bc0da6330bf9</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbd22b3-1fc7-499e-8840-431660616a5e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbd74d1-3055-4712-b2f5-baea9782cdc4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbf0c15-7ea0-4113-9dcf-09c95c78c82c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fbfbe7e-3c56-45de-8f3c-c5cf14d29643</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fc03aee-adea-4837-bdb5-afe557386cca</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fc0648f-98f8-407f-893a-6b4a762a034c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fc15e8b-cfe5-4cdc-8bbb-4624742e6e13</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fc55c66-37da-488c-837c-bd6ba9c72aa0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fc59121-6acd-4ba1-b412-a5d32e8309c2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fc65618-bfde-4a62-9902-5a3a16992f83</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fca1949-e510-40df-bed8-c0f1332b9cd3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fccc277-446d-4819-b5c9-f8bc075a6217</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fcd0761-280d-4378-93a6-43347c948247</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fcd772b-ae15-421f-81fd-756efa876944</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fcdf70d-d45b-4ca0-a6dc-00a0f0e7cd56</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fce9ec9-d95d-4f2e-a1fb-edd4696caa8e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fcf10a2-1287-47d5-b0c9-3dca38242076</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fcf1ec1-c2f6-483a-9210-244c957133a2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fcf70e2-d197-414c-9e4a-3c7f76b4bcac</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd00321-c9f0-4b24-b398-ac82032dd8ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd01043-4270-4a6c-9d72-00334cbebc21</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd1e5da-c683-4485-815c-91bc4d4fb7f7</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd226fc-96f1-4a03-b854-58ed3fc5c3ac</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd25b2d-d77c-489c-857f-4859e1fcfff2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd2897c-9e19-4673-9ce6-cbeb849b73c8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd3d61a-2732-41e2-bfa2-637bbe761d4b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd610fd-d3d8-4403-ae71-d60c3519eca3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd67f03-c2a7-4b0e-ac79-96c7e7f30178</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd6f966-7516-49e4-aff3-c491333da93b</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd71dc2-dbec-4d75-940c-4948836f19da</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd768ae-62c3-46d2-b6c1-4e622102dc3a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd76cd0-1b1f-43cd-aae9-4a50202f7836</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd9e55b-cab4-4629-8910-92fab40cb179</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fd9e573-65da-445d-b9b7-bd1e29798770</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fda0216-4bce-41d8-8d4a-0495c59b0a0b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdaa204-866a-4b71-a032-344e7305fd3b</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdab4eb-7052-4469-af0f-ad6827777f25</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdbd210-39b3-4d94-add2-5d6a8d4a7c68</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdbd77d-1db5-40e2-8903-0b8c047653af</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdce334-7d4e-446e-aa48-eb1852777ca6</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdda9cf-1b02-4aab-b7c1-17c2a5a7e052</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fde2606-94f4-4e7b-a75c-f9a2758cfacb</loc>
    <lastmod>2023-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdeb92f-352a-47a9-99b9-6221fde23646</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdec9eb-4e07-4bf5-b26d-073912a75447</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fded732-5986-4cf4-902c-ba3a6a0f9310</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdf9368-bb8b-4b42-9a4e-b11ac185cad0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fdf99d8-4e31-49a3-b703-38894dc2fb8e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe116f8-bcee-46b4-bad1-dff94a0adaee</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe2fb25-e388-4d23-ba75-ea255ef21279</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe4924b-463e-47cf-a5f4-e66c83ef12a7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe59231-cd4d-4dd6-bb2e-1eb45ee95f9f</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe5f1da-4979-4f14-a936-3d926759846b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe76ca3-5aa7-45e2-b32c-1272d29a320a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe96e88-8c37-4495-a2dc-cc3d12c95413</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe99584-236a-4747-82a7-a35a36b25892</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fe9e36e-a02d-4cf3-bbbf-2c947201c181</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fea01ca-e4a8-4180-8d83-188a63ca060b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fea4959-0d6e-417b-9708-203bcfc0138b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fec091b-600a-4824-9c23-fbba0b0836a5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fed7471-4531-4e2e-82ab-220aa53f8a6a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9feda4c3-2d1d-4f8a-a7cb-769c221fc93e</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9fef2798-3869-4b45-893e-94e2538ca212</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff024dc-1f4c-4f0c-828f-f5f7b0c2d9ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff12f58-2667-43e2-9161-4749bdced052</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff228fc-53d0-4c19-8a1d-3e3e1b934638</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff233d4-f8ae-494d-aa0c-78b7909a8b28</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff29f1d-6365-4394-b21e-21447fc6bb52</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff32705-5a42-4e35-bc7b-d4285c92ac25</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff38722-4b2e-40ba-af67-94d91f13587f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff3dc40-85fe-4ce9-8739-a597ac969b6a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff40324-8968-4f14-a766-05f8391e0c8b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff78a62-2d4d-4257-b8fa-08ad1abbe23f</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff839ba-5b45-4575-9e87-b8b82bcd67b6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff8830c-c5a4-4920-aca8-de806517b970</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff8a558-e6d0-4810-9d77-3ce4d85dd754</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff8df93-3d7e-4100-a9b0-09e42aa3dd2e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff8fa31-e700-4493-9923-e8d96a0e6499</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff9c9b4-89f0-4955-a7af-86ea38974d5c</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ff9f38c-d28e-44ed-a6e4-abf560085304</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ffc879f-6ceb-437e-99c5-a6a0480f8c38</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ffcd67e-bbb3-4d20-831b-10e1c129de33</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ffcf95d-ef1f-4448-98d9-3600af7cb122</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/9ffd9d27-b777-46d2-9235-611158ee3c77</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0006054-f681-4ecd-81f4-b82fd4ca5070</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0008cc1-5595-4e28-818c-61c26aeb8d24</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0013d73-14d7-4323-9709-6550cca43937</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0025743-a5d6-4a8f-a42c-4d7471f57cf8</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a002718c-7f08-4727-a423-4c2f231da6f8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00424a0-4961-434a-91e2-aab964474e79</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a004cbbf-0869-4b28-b730-a92e3f0f8f36</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00694ed-2dc2-4688-ade9-63f64b054227</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a006def6-b10f-47af-b299-f81f8fa1a815</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a007f44b-708a-4c12-95b6-5d8354cd0e91</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0089ebc-eac6-4ef1-b2d0-8322c5a2b9d6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a008c9c6-14c1-42e1-b7c0-b8327657b5a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0090cbb-4140-4508-bfeb-f36aa58e4594</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0093d6c-7165-412c-aee1-871b360b0214</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0099f15-e1fc-4a88-8cad-ace4dcc15be1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a009b4f0-354d-459d-9aa3-5b601b66db5c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a009eeb8-2386-4fd4-9853-8dcd968b602a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00af154-c0aa-42d6-9d43-b23b8a58052d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00cc052-6b45-4a47-82f7-283dcbb206d7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00d56b6-c131-4605-ac67-d3de7c43df1c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00e6fd2-21b5-4c0b-9a90-3a7efaaf1f8f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00f1a24-a802-4baf-a62f-3d81d7a59c34</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00f6f59-26e6-4ae1-9388-359c1e806896</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a00fc9a6-e4d5-48bb-b88f-f99b2d78ca76</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01171f4-f904-4b81-95b0-f5ebad958b82</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0119794-91d1-4914-9f91-68b40db9f368</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01233f8-cc81-4a91-9f17-5d9f09fc479f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0134019-48a7-4d7b-96ed-e45c5b4da00b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0134a90-ea89-4d90-845f-71dd4bcd1f16</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a013e62d-65d6-492d-9e53-42d2a7da06e1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0146063-d142-4489-9573-6bda4ba1a4e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01511bb-8848-455c-a245-f9bcd8f847ae</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01568a9-b3fa-4577-9435-714e6868dc46</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0165925-6a97-4ed6-8cc4-326ba57a06c4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a016b404-49c5-4fae-bdd3-bd0612f965db</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01772bd-b377-43d6-8ed1-8780ba546cc6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0177f34-2bd8-4f1f-a48b-c1dd1b07daf6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0179bde-eafb-4f97-bd85-0133477d22c4</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a017b5a2-0e35-4561-9dac-e1c0edd4713e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0181d47-7bcd-4b40-9fd1-02319f5a1637</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0192286-d89e-4019-b916-ed0dd94d6e6f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01ab4cc-acb4-4777-bc8a-f5c8de750a2e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01acf58-04db-4d82-a551-2b7bd2f812d2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01b167d-398a-43da-b1e6-87e2cbfc6ea1</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01b22d1-9d1b-4b12-a6df-0deb1935bb94</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01b6549-e220-4098-bdf1-8d2bf6cb15dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01b7583-fb59-4d19-a9fa-19261ceac2f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01b85f9-03cb-426f-bf15-629ab3a2fa9e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01d5f4a-726a-424a-84dc-ceef3fc66af2</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01d9bcb-493e-48c8-bb82-0d1442885ae1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01e1eb0-6bd3-4dc1-849c-8b91630b846b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01e5ec9-a7a7-4b62-9474-b89245ab06df</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a01f8247-5256-44e7-aaa1-a6c9f643ebf0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02027fc-f06e-433d-8315-5116428e496b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02099e7-594d-4e8c-a8f7-d9e4b34556fa</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0224247-3aac-4432-8b63-78eaa56e8b6a</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02395f2-e1f1-457b-8080-4aef5d784b6c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a023a744-c657-4e6e-ab00-2a1ade4e8b87</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0241813-79ce-4cfd-b0d6-8c6f239af2f4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0242896-2e43-4b73-bcf4-26777b9c06f0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0269bd5-354a-4878-a333-06607a301875</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a026c197-deb0-4102-a0d8-d8693a152354</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a027e3ec-c3c6-4c92-a472-fcbd6cac7d41</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02831f9-98e9-49ff-ab64-4a34570dd844</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a029c119-06bb-4b5d-b5ec-7ebe2a36bbe6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02a38ab-4746-485a-8cfc-469ce2c2e9e6</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02a63ba-beca-45a9-a831-81d382e44840</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02bf78f-22a6-4253-8d79-04471e1678d0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02dd470-11a1-4308-8d32-6ad1f188d877</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02ddf94-2d6e-4500-a790-453650428a7d</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02e1e71-b17b-454c-9dd4-81b29f4d1197</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02ec5ad-76ef-4d98-97c4-c9eafacc17bd</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02efe74-7d32-4804-9c7d-f67e7c030712</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a02f49c6-b8e2-4d94-8ba4-a8617d060173</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a030dbff-8750-4c18-9c44-b31145aa2d6d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0328a31-0b67-44d9-a0db-344507f08ac6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0331e2b-fcf4-49b3-80b9-44d4f1ef53c2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0339a51-2066-4ddd-87d0-20ac7140e82d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a033b9d3-8237-47ec-93e5-4ed5b364f8a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a034099f-fcf7-4b08-87a2-861c7e6dce6b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0347c6c-22e6-4ee9-b67f-8da29b2b7777</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a035c923-5b60-4eb0-a92b-95f43a280929</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0365f64-d133-48e1-b314-5ce2ddc17392</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0366210-5707-4ebe-8c4d-0f52625e9175</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0379e29-e8c8-4558-bd8b-dcfc5abf5f2c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a037cdf0-0bd1-4c64-ab75-f34465e818de</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a037f07c-65cb-4013-9331-996ef5a6b836</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a038b022-6940-4ecf-a9b1-f615d275fe77</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0399494-834e-473b-94b4-a2cf8c7c3144</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03a21b9-a0e7-4dba-9662-540e97476d8f</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03b3cbd-e887-49ea-86b7-c863bda8e2c5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03b9394-9279-45e9-950f-671374a4d15c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03c4ea4-4f7d-47f0-98b7-d5a95c6c3253</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03d0e3c-b02b-4910-8f59-75ba42455481</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03d4043-733b-4ede-98b8-3d8ee823e40e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03d8760-a269-4df3-9804-3be8f4f3e4d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03ede47-ce12-41e2-a1c8-7116afba314e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03ee1f5-6927-4d5a-8ad5-549fee33f092</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03f1718-cd08-41f6-9bde-828b52064491</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03f4dc5-1367-4b8e-b76e-11aa8c263a8a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03f5cc6-8dc5-422c-b36b-2b58290e0894</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03f774e-c87c-4f2b-b074-5840bcc57d68</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a03fe65a-f8dd-431e-bd2c-7393daa6fc14</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a040550d-7bbe-4693-8481-c5ba1150b36f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a040bfba-c0bd-44b7-9ffd-af086efef727</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a040d4d3-2f1f-454c-b196-a3bdff80bd83</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a040fd65-51b0-45d2-a270-01fd3cee9cf2</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0412398-450a-49f5-b995-60b7b3b5083d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0418719-9182-4e0c-a08d-85663d4ed0bc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0419491-66a1-4eb7-b50d-b4c3dbb69d61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a041b69a-7cfc-459f-99e1-229fba77031b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04273da-040b-4eab-be71-fd5b09fbdeec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0447864-ba27-4d2e-8ab1-b8e780658838</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a045ad0c-2cd8-4ec6-8185-d96ef317d75c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0469711-983f-4e30-978a-4da85006fd14</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0470cfc-e767-4be1-9f4c-c980c2e508fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04a0564-9238-4669-944d-1a44469db568</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04a7e70-da00-4d95-8781-256bf0965629</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04b1f52-3b04-44a4-bbff-e67ae5b8bee2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04c51b0-96bb-4481-9087-1ae6e2ea62bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04ccdfe-f4b2-4395-b2ae-e3e0842a21d8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04daac3-b69b-44cd-ab37-d42709d6005a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04de986-356d-49a0-b0cd-69f52aa408ce</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04e4a08-70dc-42a9-9650-d861899bb15a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04f2202-083a-4ba4-8df0-082bbce04c85</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a04fc5bd-7058-4eb8-a038-fbc151492fc9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a050accf-508f-425f-9bbf-8b5b90ab75a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a052b07b-f2c0-476f-aef2-4181417618c3</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a053bf8d-9ed5-45e1-821b-30856fecb3cc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a05454ae-6d16-4626-af7e-1a2e2d1dcc4a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a054a552-9c2f-47c1-b417-004b7bc20f56</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0551560-fa82-4d73-ba73-1f9997f31c60</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0551cda-1f65-4387-b743-e3e76db64e6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0567e1c-7e65-4f53-a2ea-11a38cdbd2bb</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a056822c-1bc0-4b8d-b34b-3fd350aacf8d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a056b022-9311-4317-b0b4-a655da3808a7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a057bf46-9bcb-498b-bd83-a469cdd70f58</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0594bae-7b46-47ef-b282-259d33e897cb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a05ac2eb-9e26-49e8-a2f3-d5c7887df191</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a05ae6fc-7ed3-4f1b-b546-c37d953649d4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a05b7dac-23f3-4458-bac5-969cfc628646</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a05c373b-7a35-42af-a961-e01e3c88c3e0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a05ea22a-3eaa-4765-8a81-96146e89c71e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0616a3b-e92b-4b09-86fc-5b78a225e36a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a062064c-9be2-445b-b83e-e4e3ab162e2e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0626e8e-6989-4983-847a-4f45368f7ac2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a062d5a2-1659-4907-829d-a6b911020e9c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0654ff4-f8e9-46bb-a52e-a984080694f9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0668437-1046-45f9-9dcf-906ca13316f4</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a067303d-7cde-4f9f-b8b9-5f1a067f0b1a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a067931d-ed9c-4ae5-959a-735ec5d4c19b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a067ddf5-5c60-4e77-b213-23063f68e6df</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a068af3c-88e8-4d63-9999-d21300b40498</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0690ca1-b70d-48c6-9d1e-cd0f98624b7e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0699ae0-1c49-4279-935d-02be2f931653</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a069b9c5-5539-4c56-a193-cd5ca3adceb8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06a2fc1-cc20-4727-97e7-16499bfde6a2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06a7d3c-6954-4b5f-a66b-ca8cc51d4da2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06a945f-91bb-4279-94a7-f826b8ba7442</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06af22b-4c4e-41b5-8c70-71849f051c3c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06c435b-cde8-4100-8735-8a0222da2164</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06c471a-5196-433f-aab4-85394c055cd0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06c98e2-a577-4ef8-a03a-fe7a47db3e9b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06e6363-f660-4bd6-a362-59775768feb4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06e98aa-5ffc-4043-b8b2-a432dfce676b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06f416d-ef5c-43c9-bb44-59198f0f2f4b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06f41db-c405-4b22-bb7a-224693ff994f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a06fa017-9b18-4abe-9f02-6040d25319db</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0707a30-2974-4a49-b912-0e4d4997936c</loc>
    <lastmod>2025-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a070c7e0-81d1-428d-94ab-36f1537887e0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a072256e-9ab9-4d22-92ba-fc3ddff02746</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0730000-c37a-4e55-810d-6791f2faa550</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a073d498-b0d2-42e3-b9b5-302f6a4941e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a074dd1e-89e8-4977-86ed-f3c23fe97a9b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07576b5-28ca-4b32-9efb-2e4d793a2ecb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0766a33-3a9c-4d59-b732-3bce983ac081</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a076cc44-32db-42b4-8aab-3c8b0526141a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a076d8f1-cfe4-405a-9b00-ab0a9a4c1f05</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a077127e-f1e3-4ab4-a998-9f99f4b1852c</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a077a5d4-faf9-47bb-8b79-bb4c8beca3be</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07816ce-822c-40bb-921c-d5ef59bca0ac</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a078507c-619f-461c-9dce-0240e4fce3a1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0790c2f-6226-4115-aa8f-cc9b3e13e45b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0791c0d-9fa1-4725-af46-d94c43ee79b8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07b03a0-f92f-488b-b442-7bc62d3da887</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07b5e4c-4a7c-498a-80c8-08df00f3bf22</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07b80c8-e615-41ce-a96d-f294ca8e0e00</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07bb42d-e1c5-42c2-a9c3-513bb2d5b53a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07cab07-8eb9-440f-86c2-c35ca816a231</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07da98d-6885-450f-96ec-b4d757a68614</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a07dbb70-da99-49b4-9c29-8d2a5fd3a0a6</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0801a80-e8ed-4448-a286-746e7cb982b1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a080a300-0ec3-48b6-82e4-b0f424086251</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0815c72-e1f8-4e2d-9da8-7aa337e46cb4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0832881-988c-4c2d-b53c-4c37e9d472fe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0836fa9-1e6a-4d68-9704-6de67b3e0998</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a083755b-442d-4510-97cf-797588cf03b0</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08410c9-1cd5-412e-80e5-89c1fef32bca</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0843256-14f4-414e-8800-441bdf4eefb8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08450ea-6fa4-4fd6-bfc2-625a5477c4a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0845f2b-e57b-460e-b397-ae37cdc0223d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0862650-29b7-4d77-8ebe-ec38aa40c8d9</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a086837f-7d21-4b30-8e9a-6e398d253fd1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a086b9de-d3a1-417c-b3fc-dd00c138b352</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a086f583-c607-4e7b-a6ac-3c500067949c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0873ebf-3fdc-4516-9e84-99b9026da5ec</loc>
    <lastmod>2021-09-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a088852a-851d-4562-9554-b6a9a5c11670</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0889fff-d49b-4652-b007-9bee051094f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a088c2c0-b0df-4c81-b6f9-36be1789c0ac</loc>
    <lastmod>2021-09-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0895c53-799c-4dcf-acbf-45194c6817c8</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08a8ba3-730f-42e5-a1a2-8c3eccb3432a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08c4c1b-c6b0-408b-9f90-6d5c51989dc2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08c76f2-d7eb-4c3b-8ee3-776d1f21f88d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08ca0a9-2350-4483-acdd-5e54fdb25fdf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08d23dc-0dc4-4e34-bede-561e0f36ef47</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08e383a-96ab-435c-8154-c8bcb6e9b280</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08ece36-18d2-464a-9ffb-0071a91c6ee2</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08ed605-6f39-4b59-9590-aa794c49093f</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08f17e0-bbca-491b-963c-c23d91f4bbbf</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a08f9611-2841-4456-8148-1d159f028f48</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09025c3-d0d9-4612-8fd8-609ab15af00b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09233b3-a6b8-4463-96f1-805abcb8a98e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0926d64-b437-4a08-93fd-45581b694ba2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0928222-0368-4e17-ab9a-70a9fdab3401</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a092b266-d545-492a-be60-7fd1ac5a5366</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a093115b-813b-439c-ae73-6d46f009c8f2</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0939a6c-c5d5-42b1-a531-6c8769963729</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a094250c-87ee-41e5-8895-9a399e447885</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a094356d-9993-4fb0-bf17-57fa3f16cd0a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a095210f-63b3-4929-b739-187dd1dd7965</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a095563e-501f-4f34-adab-8fe1e0e9dbc5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a095b9e9-727e-4192-8c9a-77348b96fbe8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0960443-0dfe-46ba-b516-8d323d7d7798</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0960f91-1a16-476f-a93b-cd3b059f9399</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0963cd4-cfea-44bc-8ca2-e3370dadee25</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0964e36-7eff-4627-b500-7bae0ed2c20a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0975165-6315-4f05-8bb5-a433ea77d02a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a098d129-bf23-4bec-8fdd-b9961d6c0bab</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a099804e-a096-4ca7-96a6-d0d1e640cbd4</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a099a0cb-aa9e-4d19-b2bd-e3cbcd4918ba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09a08f6-7e57-4b9b-9996-1d07b1f75180</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09a786d-c8e0-4026-b005-117448257bc6</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09b0f15-92a9-42bf-9c5c-b45e70fb295c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09b2619-7651-4594-8c53-56f9772b7c82</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09b2c8d-0e1d-40a4-94de-c4c44f73f422</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09c6f54-fcf7-4903-b6d3-cca503e72502</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09cadeb-dcc5-4c7f-9466-b80afdc2c5b6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09e4a92-4699-48f1-9d13-8092387c471a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09e83b3-3866-44ff-a8cf-e87df1d2fc50</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09e9f8d-c2e2-4f8d-8dfe-6fa97d9b4e81</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09ec907-8ea0-4456-abce-c01cdc6e1a7a</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09f7eab-036d-4a2c-b5ed-0a5cee3e97c1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a09fa3e8-5491-4ee2-8ea9-04a800b5fc94</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a1ae01-a1e0-49b6-b716-4ceff8d7fa02</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a1c8fc-490e-4233-85fc-c3580c911d2d</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a323d7-2ca8-40a6-bde7-8bcd09bc1c12</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a3810e-4272-40ee-b9ef-ac96d3369ebe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a41155-6a1e-4552-b58b-1f462d24ffde</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a4c829-9d5c-4fc7-992d-8a70c48bd96c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a4e639-e1e3-49c7-be11-3013c7b06323</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a637ba-92e1-4675-9c7d-ca3ea1a1b88a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a6db60-47c7-4517-baaa-1765b6e8085c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a72cd7-3501-43d5-ae68-a9cfe35767ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a734e6-6d04-446b-a8d9-57dd873c46b3</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a81614-c8e7-4511-adb7-59a7669a1b1e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a86136-bcd1-45e0-ad0f-7cfa50e7e460</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a896bc-966a-4f96-8247-e4f4e01b9fd3</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0a89fb7-d2ae-4274-89f6-de6fdb41a2d9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0aa6bda-85f7-4bee-b502-6dd57a6e99ef</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0aba880-cf3b-4ce0-bd25-ec6cb168d34a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0adbc59-ee2b-45ae-a112-785397880d73</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0af4e4a-7c4e-46c9-ae53-efbfabdff1a1</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0af9920-aa32-4ad4-803e-770ed283f333</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b05302-daff-4c7f-bf09-e58e680233fa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b1c910-52a6-4e74-ae30-9ecdf5b93055</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b25a3e-6cc1-462d-9641-61c1b6450dd2</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b56ecc-dd40-4e03-89f1-2102c3adf5e5</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b58183-3d12-4270-9a32-e2f7de771cdb</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b583d7-ed56-4977-b4da-dd7637edfe1b</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b74f52-80bf-450d-a863-74cbe4675e7d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b7b840-0fb5-43a4-a3a0-0a1923880578</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0b912c4-7fa8-4d36-946c-70e481079f20</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bb853a-86a0-43b2-a215-1deba937be1d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bc155b-86fb-449e-aa81-2a2ba6c1b457</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bca1bc-7458-4ff1-8dd5-5a9baf3aff24</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bcb437-0567-4d06-8f9a-f5599f2a3762</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bcc910-4c5e-4e2a-adc5-f0e1fb442a2e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bdee87-0d7b-4600-91c2-a9077c3eea92</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bdf489-d029-4a61-a28c-367af8b7ee6a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bea6a1-248c-435e-9da8-b23da908e72f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bee37e-5ca3-46ba-b0a2-f0edaa220055</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0bee706-79d9-4b80-8cbb-0b2f1d99a302</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c1d2be-a59c-4a8d-8c9c-9aef4630d2b1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c1e5bd-9884-46e6-bd81-10ce90fe13cb</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c24f05-fe74-4c09-b358-55e7a915aa07</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c298d4-b0a7-409d-af64-be97a9fb6bc2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c32f8d-8bd5-49fa-8441-4cf828fb5123</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c376cf-e5e2-4cef-b3a1-4a7dc13b6018</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c42f87-ee27-4337-a0b0-924d8f89f145</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c4380c-ec2d-406f-bd2a-1ba2107d1eac</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c481da-e994-4422-8891-92db7e1e0ee2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c4d010-9af9-4dcf-9fc3-01809796ceb6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c55983-61db-40b0-bd19-721165989e93</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c56ece-fcb4-4eb8-8b6a-f64e7ee1c11a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c5e0d4-75ef-4c2b-bcca-f88233d22710</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c6da8c-0c38-4ac9-9d61-bc898c2a1a76</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c7df9d-bb6b-44fd-baf9-eb585bc89c66</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0c8f248-b818-4559-8d2c-0b0852d95893</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cb9624-c764-43ba-b689-94a0a864f78a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cc125d-7f48-4796-a347-4bbe3d50f624</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cc34b0-e9cc-4659-b42a-93e7cde39cbe</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cd8fcf-68b7-4641-ac58-530274ebad90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cd99d6-ec1f-496b-b549-d058a1dc265d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cdb6c1-b32c-4fcc-b6e9-87e6ac026c5e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ce6664-942a-4b24-b71f-357f8056242a</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cf0445-8cff-49e8-b295-84c02aa93faa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0cffbb8-26f6-4d32-a54f-0c471fc3b9f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d08919-7a8b-4bd7-a870-1e2bd9082ed8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d1edfb-56ff-4763-aeef-a47c159bbaed</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d1fda2-0db7-4e4a-8c10-06bffea9cc59</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d4508b-d058-47f6-ad45-8c568b9da5dd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d5028a-6dc9-49d1-8321-c6499a1da05c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d510fc-45b0-46a7-9a00-dfdadb036744</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d55b56-29dd-4c5e-a684-825747e58a11</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d61e3e-fc66-47c4-b2de-ed07a9805902</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d86070-3806-45ca-a633-6f59aef77d36</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d86bd5-091c-4b2b-a91b-e4f72953212d</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d8d7f9-cc8c-45f0-8752-365a76db2800</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0d96db5-01d5-4a85-9317-ac751fee9f65</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0da5601-ffff-4f23-80ed-3ca57345ce63</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0db7c4e-8369-46be-b4c9-b8716007552f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0dc8a5f-b64e-47cf-a000-6c5761aa51c0</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0dc8eda-164d-4ef6-8f66-c154ad8fd46d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0dcb7c4-7e73-4052-aaaf-35070ee2c9fe</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0dd7eeb-9324-4491-ab99-5a896634cfb1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0dd83a8-249e-4334-b3c8-434d0187315c</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ddd9ab-30ea-4939-bbe1-ce26b610a902</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0dfcd29-c6bf-48fa-83fc-2e8e38fd6f47</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e04790-b360-4ec2-8b92-b36d62e73ea4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e1340e-d31c-45e8-a873-39069b4fede6</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e15f92-98bf-478a-bc3c-21dd1a5275e7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e16160-0594-4378-9c13-575a9f4a05d9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e18554-0379-4537-ad75-d34397309b50</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e2586c-fb67-4d0f-bc92-35010227515e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e2b8c8-d200-4fea-a007-ddef9e20d505</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e306b0-98d4-4bf9-94a0-106fc359d88e</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e33dde-b02c-4ed3-9366-88ae5ded3055</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e43f15-a12e-4ce3-a4f3-bc1c68f956d7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e44086-af29-4d8e-ac59-81bdba2855f8</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e4a1c2-e7a3-43c2-9e5f-00b3608a1ff1</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e53f3c-62be-4537-87bd-6130a2b6259c</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e66fc3-6ee4-49b4-bc03-a639911e96b7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e756fe-d3ab-49c0-916c-28650d11b98f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0e88b20-dddf-4bfb-883f-8f325e6856c6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ea7f34-8763-46ac-b572-fd3346406ae4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0eafea0-e793-449a-9fca-f5bc754a9c9b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0eb7f62-8c17-439f-8878-abc9e28fe4d7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ec82a6-1566-437e-ab96-b5c636806dd5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ef08eb-f6be-40ff-b528-719a43874666</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ef2b4d-9468-427c-9926-a5dc23fb46fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f15a5e-890f-4b03-b3ae-0f7b9bef57fe</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f1b825-ed81-4eab-98ca-9525dfc9e1d9</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f1fb31-57dd-4f20-8e32-80b22a41290b</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f29960-1a4b-4284-a63d-f6a0e0f87c52</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f33140-171f-4b1e-bf2e-ca58a684cbd9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f382a8-44d7-446c-80f3-1ebbd5992ce2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f3a213-a508-4434-903e-57de344d838f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f3ac37-c043-4cd4-bcba-e4abfc732e1b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f65c69-4d0a-4c62-8818-fd08bfbf7d31</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f8ccd6-623c-4c9a-b78c-d651f3f8d425</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f90ac1-2ce6-4b1d-88e9-096e64daaec0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f90c81-e442-4bab-afa6-64243a3c58af</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0f9c0e5-986c-4352-aaee-5531bf509186</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0fa3a17-fbe6-4d8d-ae2b-53923a5dbeff</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0fa4016-9863-479f-aa33-bf334f8484d3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0faef67-a37f-47c8-9c25-f290155bd345</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0fc79c3-909d-47c4-85c4-d92e59110f89</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0fd4f60-b059-4d9f-b1de-ced9fa3db21d</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0fe34b5-c0f6-4d03-8bf5-5e7af11fa555</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0fe4367-e516-46ad-b48e-60d52fab537c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0feaf7a-b467-4cf1-8272-2829cb722e6e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ffaec8-9e5c-4fc5-9c63-62e5b356c938</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a0ffd476-900c-4a4c-ac70-4bb50f5b4267</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1013af1-f0ae-4f85-b16d-3dfe79592bc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1016848-45a7-40f5-9717-0ae08baa5c3c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1017dfc-b298-4809-bdec-e99b7450686c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1018fbd-0803-40ea-9559-c69e03db866a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10200a6-914b-49e8-90ed-f8c332123700</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a105de8b-3136-463f-a253-fbd9c842deb2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a105edb7-4f17-48ac-834e-b69128362103</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1067241-1fb6-4bfa-ac65-d6cdc449647e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a106989b-8fc0-4fef-a091-3dc011a9b034</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1070e32-9784-4393-98a7-132123ded509</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a107cba0-fee6-427b-ae83-7c0511e59443</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1080965-a32f-4bed-97d0-6c1d72622cf2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a109998f-4628-4ff2-9323-1ecaa743c837</loc>
    <lastmod>2024-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10ab0d4-0d5a-40db-9c73-87a0412bdfb3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10b7b1d-ff86-4964-84a9-4b9c50795b92</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10bb132-0be1-4d86-b14a-305c49ec881b</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10c4384-1e7a-4674-a964-fe95099b1dfc</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10cd79d-4010-4bc3-a726-a76ee702e3b8</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10d1ff0-4d9e-4eb9-ab47-dc4bd2694eab</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10f3a60-f2a0-4c74-96a6-088024df1c20</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10f3e9b-bb3c-4906-8c98-0851f8c215c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a10fd065-cad1-4662-93a9-a8642cb58b32</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1108a29-9776-40f4-9394-e4b668cfdd91</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a110a011-5ad4-448a-9ce9-1b997c18249b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1117d8d-0278-460e-88f2-72d56b2c4ec6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1127e43-e796-4b32-bd30-7fb7a6ef7f25</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1136821-842c-4708-99ee-cb45fde52d1b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1140a9e-ec6e-419a-87ea-bd7d4002326d</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1143874-330e-4aab-87e8-7481f789d520</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1148d77-1c62-44e4-8163-9187c6605647</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a114d3fe-69c5-464e-94c1-fe2517d7f3c5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a115989d-64e0-40ca-9a51-51dcafd4458a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1159ae4-ff76-4c6f-bd8a-6fe1a25f64d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a115a183-16ca-4ea3-b9cd-39d98207e675</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1168659-db0b-4905-884c-172a06ad940a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a116f9c3-1be4-49ee-a927-bdb481b03940</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1171680-31b7-4c2a-8b8b-33879339052d</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1174ecf-5844-4093-8e9a-308bf5f38521</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a117674a-7002-4090-a89f-c2bced316b45</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a118d67b-a3a4-4609-a14a-b483b2b8399d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1190de7-e2e3-4bf4-b90a-debf25e08cb0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11925a6-9ec1-4106-8352-6c5cd63d5041</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a119d629-a33a-4a70-b44b-615e356d84f8</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a119f9b1-7a21-41b5-a862-81fc494fc942</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11a6f7a-9abe-4e09-9c12-abd67bf86c06</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11aca83-a6aa-4de0-98fc-3dd2250fac2d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11bad0e-ec91-4404-9903-346e48e2b175</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11c3bd7-4e70-4e79-9086-00ec13b2d366</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11d36b0-cc5a-448b-a992-10045d42f1e6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11d975a-185c-49bb-9fb3-a0aacb2e5351</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11e71b1-da14-4ca3-94e6-1fb424ac0350</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11e8635-07ec-4ad3-b8b9-c5163fa82fa9</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11ee083-02ac-4608-ae28-27f6fd4b46af</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11f1670-1f8f-4ab3-9ebd-41e3083ff453</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a11f6942-b8c7-4c5e-a11d-7eec2638bb3c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1205be4-2bfc-4212-8a1f-90b825bfc6ac</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a120c9b0-8bcc-4994-b967-e3c4f1dfee61</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a121663f-2a47-4dc4-912d-e487cdabd02a</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a121bb35-cdba-460e-bb8f-31154494e05e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a121c5da-b72a-49a1-873f-9ce796eaeb92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1227f0b-31b1-44fe-8cbc-e6f5e9ffcdd1</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a122b291-2775-4db9-85bb-09150c779a7e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a122d62c-3d2e-4ccd-a36f-50eda23366b0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1233d21-d107-4739-a006-85158d81beee</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12544f3-6cc8-4bcc-83e4-bbbd7dced174</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a126d69a-7e8a-4fef-b663-1f8043306423</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1291cbc-7228-49d2-a81a-a178c928c922</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1296e9f-c45b-4679-a16d-62d8451dc014</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12add96-6590-48b1-beed-191d30edf8e7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12b6c38-137b-4c8d-aab8-9825b6f8714f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12c672d-c819-4486-b770-98f08c6794cd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12d9b8c-53f2-4a70-a3be-c57e653e845b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12e919f-d7b2-498b-a7a6-ab9234dabce3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12f42e9-951a-4313-961f-d9607d1a1b3f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a12ff6aa-756e-49f3-850b-bc18e976d665</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a130a5e2-4784-4a50-8491-4bea63a2f508</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13209e5-efda-4199-83e9-b63830c93d78</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1322c94-5fa9-4455-891d-ce6c2c4df987</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1323008-e756-4802-baa4-80bd7b68917a</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a132444d-6d7b-418e-8f05-fe98bb08e57b</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a133d357-e747-48b2-8392-194c4a89172b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a134f971-86e0-4b43-a142-4240c5630d01</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13548dd-e25d-455e-ac98-a33d9ac565ad</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1355431-c39b-40e9-b438-0f769c89998c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1357a36-bf3c-4e74-9eb4-076cf7bc29e1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a135866c-d85f-4e0a-be93-dba90707cc45</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1359c2e-e9e9-475f-b14b-e35fc4003825</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a135c2f2-eee3-48cf-a269-5397cc0930f3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1363b6d-f43b-46bf-89cd-9a43a45f3b16</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1374364-96c8-4ad0-9548-41eb1806b5ef</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13768f7-e51d-4b09-bc47-15ca15eb090f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a137f7ff-658c-4aa5-b7df-fdd129624de9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1384e65-d10e-417c-8328-63c094baf14f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a138b226-ff2a-4c84-b5be-ea1b3100ccc4</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13a16ee-56e5-4cf0-86d2-1bc416cb195f</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13b0522-0d79-4d2a-9d26-164b07770b7d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13ebf09-c5cc-48a1-a8b8-819edf76b1a4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13f6cbe-9a7c-4b14-9064-f9bc92b1167c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a13fd7f3-3056-4d39-9c8f-6126cbce4e8f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1402829-8f8f-4e91-b6b2-81ad6dbf0d93</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a140b07f-7cd3-4c98-8f40-6583f715d1f4</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1433d07-cbc1-46cc-ad13-43c6674e4969</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14420ed-549c-40fa-a1df-6a384307fa6a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1442593-8a17-42f7-b813-3a07034433eb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1455a20-714f-45fa-be8d-bbd79db46e95</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a145f983-3b09-482e-a49f-3cbc1c0b667d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1466561-ba2b-4f26-a229-e7658c4d44bb</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1466d70-cd56-421e-bd9e-8862aa6348b5</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14692f6-037c-4ea6-8f4a-0b6a588662bf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a146af35-44c8-42c4-ba05-824354afc5af</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1485f6e-62f9-49f0-bf87-f78c9b3e9f84</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14966d3-a1a8-4355-a87c-b5404a9dc5e9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14998e9-c248-4554-a486-09556b7af032</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14a9458-ff4e-4eaa-9b92-a15c8da92f52</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14b351a-1a01-4a60-88e8-75fd05c258f2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14c8ce8-ce6a-4bd9-95da-13441a4f4bb1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14d179c-ca14-403e-965f-d13d865f6c0a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14eab1e-d0b3-46cc-98e5-c110134876e1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14efabf-5928-4042-8453-65d8e1e1116d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14f5e12-42d3-4d79-80c0-036b1ee8c8ca</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a14fb60e-0e90-4d4b-8275-623c2ee44009</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1501b92-ef29-495e-bec1-b86b41e739df</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1506a44-a610-4ca0-b765-c75f47c53a13</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1510bc0-b990-40d0-8936-b24c0ed3f9ea</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1515710-4b78-4b22-ab71-0781346ae0f2</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a151c206-5512-4895-aa37-5c9523b44956</loc>
    <lastmod>2020-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1528f7b-053c-4629-8859-2b8382e0f67e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15387f3-a61a-4c88-8cbc-c7ab7f52d2af</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a154258f-c0be-4d84-8f8c-3ed6a916014f</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1549985-6d41-4f33-b9c7-2ca5632ac5bb</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a154a778-5bf8-4238-8ba9-bd738faa19c9</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1550523-f507-4e18-a325-f14253718904</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1559a09-e31d-4258-8fc6-8faf8d2fdf1a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1561a82-c968-4ecd-b030-97d4bbb178cd</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15627e0-d496-4b72-929d-0521eaad0fcf</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a156aabf-46b0-4664-81bd-31a649059f0b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a159044f-4b05-4173-8063-55e606b699a9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1592948-d2a0-4c3f-a9ef-3daa76d2ccd8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1594611-2ffe-4337-b066-5a98b1ddaa54</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15a04ac-ac8c-4530-aacf-33b0707de4d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15a0a23-fc4d-4cc2-9b04-b560b8bc525d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15b93f4-d112-4984-b0ba-3027cf7bd76c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15b993d-8d63-4b2b-bebf-e6ee2d3c8d9f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15bcc4d-06f1-4717-87d4-4e3275837b43</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15bd1dd-c08f-4422-87e1-68aeece2a392</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15c0d5d-c9c9-4e64-a608-413dd3512b9b</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15c1f31-0830-480a-973e-3579a0a994a2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15c7642-8444-44fc-b5a1-2baa89890a17</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15cc2d4-e882-4946-9382-13037ad3f5fa</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15d532a-fcc8-4c91-b00c-51085b0c6072</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15dcef0-5a5b-4a3b-83f1-82df28685d72</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15e17e5-5d80-4c3a-8af1-3377175b772e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15e2cb8-bd89-4d2d-947a-b422380aaaea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15e4bee-efd0-41a6-8844-4e154804fed1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15efd16-c056-4062-9de6-4c88bf8a4ea2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15f3d2a-9aaa-423a-887d-9694e7380511</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15f41fc-a259-4f24-b207-6f477cec8536</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15fe26e-03fb-4b80-b64e-18be8122da1c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a15fe822-b89e-421d-ba8c-b6b1f0089936</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1609946-7ce8-48b6-bb2a-3d3ed1c28843</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a161296d-51a8-4d09-a952-9ceae58f0480</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1613979-9321-45a6-bae8-15ae644e78ae</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a163958f-f19f-42e3-9ec5-e447f9089508</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a164ea7f-2a2d-4fac-b274-84026f5583e7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16508ba-0ea1-4089-8e41-c580e126820b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1655758-6a8e-44f7-8381-26c47d974bab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1662b89-3848-4364-a37a-ea832fe49681</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1664e7b-6732-4604-b179-fe161668ea4b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1680b6b-647b-4587-9219-224ceb767928</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a168fe40-5bfe-40a0-ba96-ed5d38ee1698</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a169b5c4-0e41-4ace-830e-c41887fd16f7</loc>
    <lastmod>2021-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a169f0c0-8709-42d9-89ed-a3a168a6b963</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16a1bc2-9c26-4eda-9ac6-4691a42dbfc0</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16a64c3-b842-4ac8-bd72-42cff164171f</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16aa64e-c3f2-4ed3-af82-dfc4b0eb159e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16b34b4-3939-47d0-8fe8-aeacfd302d17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16b506e-f1c2-47f3-b433-d2cda3737724</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16b9096-5b15-4370-9152-307e349d7838</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16c2494-0492-45f0-b8d6-d428ad000467</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16cd989-eeb8-4b1f-b9c8-a5a109da2353</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16d883f-32c3-4968-b819-83530d477781</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16e0d77-3a4f-4945-8b67-258fea803322</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16ebdd8-8c03-4efd-8860-b9d86ff53d25</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16fa72d-fd8f-45d1-9ea0-ff79dd793525</loc>
    <lastmod>2023-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16fae5c-2fe0-40e0-b1a2-d76883a380ec</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a16ff0e2-0fc5-4b35-b7aa-75b7b72f3ea3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17046eb-8d95-49c6-905b-11f71da75907</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1705784-5aa0-4194-b7e1-e1c811b552c5</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a170dbcf-afce-4a50-9fee-ff7bf36008c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1718b10-bf11-4ac1-a0d5-b2911de2394d</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1718d76-c3b5-443e-84eb-7763dc825ccf</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a171a91d-5660-47e0-8397-e3fc3b0a452b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a171dc72-48e5-4c3a-915e-7ce84a08594d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1721cf2-f935-409e-8f56-e597add789e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1735c58-4455-4608-9071-0e21f7dc64cb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1743cd4-bd95-4a4e-b952-06628c167a65</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a174513c-27bf-45f3-89be-a87827c466fb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1752a57-f0d9-45fa-9eb2-7d8d72648bc4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1763015-77f6-4489-9740-cb13bc3e17d2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17755ab-b111-4f46-9e55-e08aa0f9f656</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1782061-c02a-4563-8e2c-e87ce97b2899</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17a69e0-58cf-4c39-8cf6-52904725ed76</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17ac618-0446-43f2-b4dd-68f1e12a0b63</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17c0088-570a-4044-8480-59adf3510de6</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17c3bf3-4a6a-4635-8cf2-4a953be991ff</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17c4ca9-7f70-4bcd-8b4c-809d4fb3552e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17db202-55be-4a0f-99fb-c38d3968586c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17e5cfe-0095-440a-9846-a43fd02938d6</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17e7925-66ab-49e8-9a58-9ad3c1b8f787</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17ec715-7574-4883-9b3a-3001491cec9f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a17ee525-7e69-4cb5-a3e6-ceed43aa6e48</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1808e43-bd74-4583-acbb-89b4ad94c454</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1812e27-5eca-49a0-9353-f52ab38bb265</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a181ab3e-ed80-49c1-b4fe-ebaffa176d4d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a181b6d8-4620-4ac3-9f38-653037476008</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a181e494-6398-4838-b2ae-074321a69700</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1820819-0f29-460a-a3f8-a60f57796853</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1830208-a17a-4af9-81f3-1365d746a254</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1831e8b-d01b-4d5e-bd92-1c4d1b1d6257</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1838d75-3b76-4672-a615-a92795170e28</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a183ae7d-09cf-491f-81c1-3a2e9995dd65</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a183c9ee-bedb-43dc-a192-b3e06db091f8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1840af7-61a9-49c7-bffc-e10fc75577b2</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a184cb73-565f-495c-97e9-590e8ccdfec7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a185a43c-6915-4b4b-9593-eb284a17885f</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a186d746-1f04-4037-a45a-d223d11e633e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a186ec47-078c-4734-9796-6958a33b7358</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a187003a-b31a-464f-bdf4-94386d1f963e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a187101b-b0fc-4b2d-a047-1a009ed8109d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18727ed-0381-4b2e-a750-414947a23204</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18749f5-ab8f-4fed-99c4-2408a5d088bd</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18a3c00-a2f0-48d2-ac37-0d80eb550f58</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18d86a8-d2a8-45f7-92eb-a97db65d943b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18d93aa-e6d2-43c1-93cf-70df0f2bb597</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18dffb4-eaf1-45fe-8eea-8d9e2f2a4d5d</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18f0ec2-c4c5-43b1-a0cc-29591e9ab44c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a18fd9da-ae82-409b-98df-43cbc36e0fe0</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1907600-64f2-4198-b09e-c11613b6c89b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a190b04a-07c8-4c18-9478-3e4874f64319</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a190d29c-256c-4c10-95d7-83556ddaaf0d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1917a9c-2981-42fd-929f-f6c2a5e61e43</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a192a949-48aa-4ae0-bb56-b1b884928aff</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1934e28-447e-4133-960c-0ed660e5cd43</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a193576d-12ad-4ca7-8ec3-badf1e576878</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19485c6-fff4-4e2f-a535-b6d7e80b163e</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a195014e-473f-4665-9c16-486e7d0d6978</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1956bfb-c80d-402b-a67f-102195790c76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a196405b-d33b-4a66-8099-dd4c3d026b67</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a196d239-580a-47d8-9bb7-0da166e71b23</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1975820-25b3-4572-8f30-ca5b62c20a4c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a197a02b-5142-4ae8-8baa-e61a9069142a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1981821-3712-4b30-80fd-7d3ccfc2a2ef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19871cb-bb14-4867-88ca-0e6d3a661172</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a198fa79-dd55-4921-b6f2-e79a2712c9a4</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19933f5-1f19-4633-ba04-337e524bb417</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19a142a-e577-4685-be57-d9417af79294</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19a156e-88d8-4bf8-8d81-38d74f55e758</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19a5b91-4b97-4c13-8685-be48d965b294</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19a9a05-bcbd-47b1-8c66-8a3733541e39</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19bf4b3-5a1a-4090-b08b-f93198448f44</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19ce0e6-c772-4d18-9a6a-019a48f1340a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19f097e-05a1-4836-818a-33cc5d3141a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a19fbe9a-f059-4d62-adaa-46a17180150c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a022f5-6ff4-413d-93ed-d118033f519e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a05dfa-1c1a-4907-94d6-434123d9ef81</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a06133-0d7f-4786-a631-99a4ba71d039</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a1b219-9a1b-4feb-a12f-26682a005f66</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a20b13-35a8-4b4d-bde8-41879e39c31b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a224bd-44ee-4595-aad8-f9ecb775a96b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a2c10c-2b57-408c-8438-c4b78419f6f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a3101c-e2ae-410b-990c-39a1d3597702</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a47db4-13d9-4d98-994d-09d570d9b77d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a4f5a1-b5a1-4d7d-a2a6-44e4160cc974</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a586dd-6312-4803-84f3-8fd022015213</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a5a804-8d8f-46f2-a7fe-58dcad5771fb</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a5ef91-dc23-432a-90da-e4f0385a6fde</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a8c8dd-9be5-4a34-8aa4-208ac548b982</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a8d663-106a-41be-9f80-d614ffcfe543</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a99456-e4c3-4b17-8c77-2398da37306e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1a9b3b8-f942-49eb-9210-f68b0368cb71</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ab682c-6c8c-4117-92ab-225eac27019e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ae5164-b23d-4947-b29d-d95da72c859a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1af7b80-beeb-4481-92dc-b75cb3631ee4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1af96b8-13e9-4da1-b7d6-b7f094db13f8</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1afa1bc-47b8-412e-a9d8-989ffc8304af</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b04452-924d-4b6c-9128-dc1f07853c7b</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b12594-60ee-41b4-8f37-bb57ba1e9229</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b1b18a-df32-4b19-8da1-6d35e0dcde08</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b1b543-7b10-4999-900c-60a40d88f170</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b2970c-ccc1-43a1-a19a-c4ff35e438c3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b3e17b-0b2b-4d97-a011-0dc2637025bd</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b3f516-7dab-4c02-af5d-fe1d9a9b2322</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b5548e-03ba-45f7-9ce7-c7dcb7907f1b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b5c82f-44e5-4fa9-a4c8-f3f77bc9bfde</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b5e488-9b5b-44c4-a2ac-8fba21d78ffc</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b5f2ef-949e-42b6-beda-e2f44ae61d84</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b6002c-4fb0-4f0d-8a68-4048950cf7ed</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b6e1f9-ce00-44c0-ba3f-1d223ff60bf5</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b7996c-1810-4721-b651-b1687b828a6e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b8b3ad-7e08-44f7-a865-c8f61a44f26e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1b9471e-8750-45b2-980e-97d1c753524b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ba0d14-1f2f-4a91-9828-54ee0a76b3e5</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ba36c3-6c24-4d38-bcf2-98489bafec07</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ba530e-ce44-48da-87d0-70d88da8703d</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ba76cc-0660-4570-858c-a1b7b08169db</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bb3472-d93b-4734-96b5-63a7ab9469ba</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bbc33f-3813-4cdf-b7bb-764d06c6825e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bc07cb-544b-4dc3-89a7-95a4ce0cea9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bcb949-50e6-42e6-9928-3e6ba2b8d6c1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bdbf47-9019-4ed0-bac4-2ef016c9b3db</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bdfb23-36d7-42ce-a1db-17690a4646dc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1be02bd-1a5d-4576-9008-5ac658c2897e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1bf9276-8f1c-4fd3-a4a4-3ae91b792a26</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c0769a-7fa4-496e-aaaa-7ff6d0d2548c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c0fa66-fff0-4106-97cd-cc168f952249</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c26b76-7870-4666-9102-866798bed6ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c2780f-f153-4c37-93ed-349846da08e3</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c2e66d-5427-43fe-b1fe-8567bdb92bca</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c30d6e-7144-423f-a68f-c1d3b39307e7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c3d31f-d574-47a0-a391-49c64de6ce59</loc>
    <lastmod>2021-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c437e5-979a-46ef-bb19-d1f97e24016e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c44ddf-8268-41ec-9fc2-d563d1425ab0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c4eb28-79fa-4a6e-8efb-9fbae8a167ea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c684db-b3df-46fa-967a-e177afcb83a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c6951e-8a57-4831-a202-f1a4ba77beab</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c71ebc-5160-4d4e-85c8-04c58730b7c9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c7d218-2ebd-47ec-9b01-af1c3af026bd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c8f6e3-b598-4c07-9dcf-f86bffe7a697</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c94564-2bf2-4514-b18f-941571a66800</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c956ca-ab53-48c6-9d3b-cf8affbb1806</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1c98e73-5583-4cdd-aedf-bfd2dbf56ecb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1caa283-4d2e-4d09-bee4-7772da4fbf34</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1cb1ea3-990e-45b3-825b-b8c89a17a741</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1cb70f4-6a93-4a12-98b6-251826a91e80</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1cbb398-433f-4610-878c-288c0ae1c96a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1cd4972-96d5-445f-b90d-908a8ee1c34e</loc>
    <lastmod>2023-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ce2d62-ee68-457a-b938-d17741882339</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1cf077e-829b-4c60-bc4a-9382010cd59c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1cff69f-f14a-4b28-8654-26db3674fc5c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d11e27-cc02-4e4f-b8fa-8443316423b4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d3b6ce-0187-429e-b425-74f775ce33a3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d44983-e29e-4349-8423-a0309ff3ce36</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d667a8-0892-48f2-9474-6102129b65e0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d6f64b-a285-427f-8878-aef8e278a6fe</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d794c2-f46c-42eb-ac8c-1121a4286847</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d870d9-fb24-496a-a760-9ea92bb58f20</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d8793a-a0b1-4f64-85e2-6e8e6bd6aae4</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d8936b-884b-4f13-a34d-b0231db1301d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d8d195-3a8c-4d85-ba7c-030fd0d6de5a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d8d675-f31f-486a-bcac-2edd91a5379b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d8d885-5839-46da-b2da-5b7171b60a08</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d8f660-4338-47df-a240-e00e1a0a6bdc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d967ee-b988-480f-a657-513ddd195f5d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d97f5e-3e94-4d8b-b0b9-d51f686b7cb6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d990a6-cf9a-44f6-83b6-0cdd97928627</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1d9f94e-eaa4-41e8-944e-b7d1ffe3197d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1dafad4-7a89-42b0-b3ee-12c0cdcadc87</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1dafada-4907-436a-9de7-2b6ab7c07ffd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1dc0ea5-dc57-4cc3-96b8-0f5d55a89e69</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1dc2eb3-a505-4613-8d17-c90f2b112c11</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ddd416-3b75-41fb-b93e-a2cb06f6b8c8</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1de7b4b-a27e-49cf-b68a-b24725b142c2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e0073a-95e5-455f-af10-dd00bc3518dc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e030db-9ae2-441d-afea-a7c5b7280463</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e0c413-3de4-47cc-9d6d-4d978e198cd4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e19d2f-40a7-4fe4-90de-a154d6a55a5e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e1fc4b-2142-4fa6-8a92-b9312a8c937d</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e22689-3d5d-4c8f-894c-448c3d21e2ae</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e27ba3-8187-4109-b0e4-bc7bd5879a3c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e311af-640e-42ad-8ff2-28825168c1cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e346b9-0775-40e6-8966-ac2761bd9c0a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e49ab4-493d-4b82-9458-9a086d3a1acd</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e4b476-9b77-4985-84a4-290ff96bf0be</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e4c1f5-b129-4404-9056-c89a59f1e007</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e4c5d8-74e0-4147-9567-41f5e46f3208</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e6dc06-a947-4497-8381-0f9ff53ed1e4</loc>
    <lastmod>2025-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e6df63-36ec-46be-b13b-5fcebd4f7f34</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e7b845-9cb7-45c1-a3f1-f9a8b9cc65b1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e8298e-e77b-4da3-90d7-e42e75d862d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e966d4-9336-4216-b98c-27ae030dfbc8</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1e9bd53-a54f-4431-944b-dbb68cf9ee3a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1eae804-1a1d-43a3-b67a-503d6914b7e7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1eb3fcc-86a3-4d10-905a-344fecb5c748</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ebb909-637b-4f72-897c-cc9bcaee0011</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ebd9f3-a36e-4236-9526-621b727d9fc0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ec1ead-9bca-4e3f-bd78-cca58fa2292a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ecd442-c277-4da6-81b0-824056cf6b6e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1edba1b-5c3b-4f1a-9779-9a7023e660a5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ee55cd-668e-4f22-ac00-b2877506d388</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1eeb90c-cb41-4c97-acd1-296f9327218c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1eed104-e917-438b-8276-82cd18772eb7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1eedc77-6227-4326-a1fc-dcbaea5efbc0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1ef60d2-5550-4ed6-86ef-e7e0ace3f93d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1efb79e-fcd5-4028-b40f-4620b72507dc</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1efba44-82df-4d49-b4a2-1677f45fe007</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f0441a-1b96-4d00-9693-186c7ce7fc1f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f066d1-a500-4b90-8b53-7960db6d8293</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f18025-ec1e-4476-9ca7-9435ff88120d</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f2b211-d8c8-4fb9-9879-255ef113fc94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f2eb01-bdf8-49b3-a51b-a3ba587a597a</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f3393d-f006-47de-b2db-9c628d1568a0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f33e26-82ff-44de-ac7d-c587e29f7caa</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f367c8-1b2a-481e-ae9c-61879274d170</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f36bf4-072e-4f50-a17f-bbc08772f73a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f3bd7f-a2ea-4223-a2ad-b6ec55b37d0c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f4ae53-b315-45c5-9d93-4a0f39c3fc20</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f4fac1-649a-4205-bd24-49d321997380</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f56fb1-bdd5-434d-b821-92a8f589679a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f6aa07-2c99-4e9a-948f-1c71ab69d5ab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f761d1-0831-4f20-a6db-0f3a318bc038</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f7fd2d-7cbe-4873-8ca2-bdf714a2024c</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1f888ee-55c8-4d17-82c3-b14d7e20d02d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1fb7ad3-fb71-441b-8e9e-cdb02f49b677</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1fdade1-bc33-48f2-a5f2-d3b5c3ff7767</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a1fdf145-80f5-433a-a162-04884a6f7266</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a200e421-07fc-4a63-ae9c-0170b5793bf5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20107d5-a4f8-4853-af7f-02bbd001e612</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2019bb0-3754-4591-9d43-0767e73e894c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a201f601-e435-46ed-a702-e9e7a202a2eb</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a202329a-8ea3-4aef-abf1-76356a950306</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a202d7e4-bfb7-4c03-a3a9-d14c072891a5</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a202e1b8-f70a-4e5e-a660-6a3c41b4d426</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20310a0-1c75-421e-b1dc-b74a8aa3e3de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a203245e-60e0-490c-8115-58594b89a34c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20415df-0523-4b07-a1de-8fbc3194d434</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2046afb-bc71-4532-a8e7-beba6c496ddc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2052480-50ea-4946-b877-421ade682505</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2058ca8-4565-42f5-908b-3a29ad997838</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a206f4ae-c7c5-48d4-881f-90749e961f42</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a208c3ae-e200-495b-9e50-3b68de3e3ce1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a209cf87-09a4-43f9-b359-9af68762b74a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20a45fb-8864-4df6-b0c7-9db4e706c6ac</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20a7197-3a45-40a1-9343-e604efc687b2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20bfe75-2135-4f66-bd51-c6ec4dd52b9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20c6496-aede-4784-a05d-4910241af5ed</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20ca0b8-5a59-45ee-9ff5-456a0b0bfc8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a20eb04d-85a1-4fbd-abb0-2a4ae4a813e7</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2112675-f045-463a-878b-d6ae6e81b80b</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a211891a-fdf7-44eb-919a-e8951924cc0e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a212111d-a4a3-4515-ade3-b35453de43bb</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2123611-0480-4f6b-9f16-40adf3ca9c5f</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2134b76-5b22-47eb-bc68-6bac77d990b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2139ff1-62cf-4009-8575-be6ec62c5227</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21420c6-dbf6-42fe-ba30-bde4e9013614</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2149367-182f-4e2e-8e9e-db6cbbe8d5f2</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a214f420-b19c-4bd4-8b66-76a3f8c5d60f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a215fcbd-48c8-4684-8ade-f7885037231d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a216a8fc-ec44-4be7-a72e-240e4ae88f2f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2181785-add3-43d8-8bc8-c132e94e51c9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2182d86-2f84-4fe2-a8cb-1087532a9ab1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a218b675-796d-4000-a894-d4bf724a1024</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21ba500-8185-4973-8b13-be513ac4c4cd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21c32e4-0679-4699-a26c-781777530aef</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21c474c-4a29-45c4-b503-dc7cb4ead47e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21c895c-f40e-4236-8690-084b58401dcf</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21db026-4452-451b-aaee-2ad9e7a13b64</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21e235f-c6f1-4de9-8d47-6a755cb03adc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21e2fbe-2988-4ba3-8f82-7fc84d312c25</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21e4936-4cf9-45ff-a378-72bcdf38d5cb</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21eda7b-cc16-48dc-89a9-dde95f0a9a47</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21f0dae-4e7f-4422-ac8e-75c597a2b173</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21f3457-b009-4ed1-a198-46374cca2494</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a21f39b4-ae32-4b65-b57f-7493d0b554a1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2208f7f-3c38-4f50-a2d5-8cda76f97853</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2229151-32df-456d-a2bb-4f964688f8bb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a222b17d-ee3d-4574-bc5e-295d1ab68d97</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2238569-f022-4f63-b4d9-f69ea5e57c77</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a223cbe5-c618-4ca1-9c5a-388daa95bcda</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a225a588-97e6-48ec-b51b-03a51fe6ef8b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a225c5a2-c96a-460d-b14a-e921896fc5c0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22628ab-72f8-4cd9-ab2b-388267c71cf4</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22682c3-edf8-4401-b059-93c04e09be1d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a226d283-3662-4fcb-ba7e-61be449e6439</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a226e460-b637-44d3-8649-bf0e95ec6412</loc>
    <lastmod>2025-07-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a226ffdb-7425-4d21-805a-c6563c4b9c46</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a227bb72-86bf-4e70-848e-dccdf5163e0a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22943b0-ad7c-4564-870d-ca2d57755113</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a229d18e-d836-4404-a057-8c0c4cbf6756</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22ad779-e97d-4ea1-9a5f-0230c199133a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22b4cca-ce3c-4c0d-9aff-38e1af106cb4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22bae26-5d1c-4ccb-9b4c-5a3c9416f21a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22dcc1b-4d16-4ce2-9804-23cd5dc1a5a1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22ec09e-3992-4691-ba27-91f5d2a3b206</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22f770c-ef14-4584-9a00-0eb5ad98a22d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22fad58-995e-469c-9481-17156e4591c7</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a22fce9e-01e5-46ad-87d6-9b145ba61cda</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a230a2d4-b9f1-41e8-89a2-0dd399d5627b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2311cf7-6dee-4a49-b205-b85d32e0f636</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2312071-a89e-489c-b823-584929257181</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a231449f-8176-4800-b8a3-d3c66ad727d9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2317daf-c2ba-42a2-a6a4-52b55069f669</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2319d10-650d-4ab8-9400-e4c1e32443b6</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a232e9b9-5aec-4062-978c-4a7692050fec</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a232f1b2-f258-412d-aadd-d8afeb207b0a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a233dee4-2a17-478e-a52b-b76f6657bc72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a234eb41-0c4c-4e35-b591-adeb75efe499</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a235977c-de32-47b6-8c3c-b024c6a7b0e7</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a235a5d9-6631-4a41-9746-f7ea14709f42</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2367239-c55e-46f5-a561-e6045abdcf86</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a236856c-683a-4270-9bba-96e563c62d86</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23783dc-fdf4-456e-a9b2-cf7322c2df54</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23788e5-319d-4251-b759-e9ca8d4cefd5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a237e662-fa6f-49f4-b3a4-29d95445856e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a237fee0-4990-4728-b3ba-a5f093316c50</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2384efc-9755-4914-af23-f7084eccf5a9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2387a1c-708a-4cb6-9d60-e4002366af2c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23982d2-b9e0-43e6-8269-d8ed70e76cd9</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23989a2-5a73-451b-ae18-740baec8b87d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23a678b-40ea-46f7-bd68-355cfbb641dd</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23a6fb8-b637-4374-91d2-9b9c875d1e2b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23a72be-2129-4b2f-93a3-194acb674387</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23bfa1f-dba7-4b45-ab4f-8029e9b4ccfa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23c272f-3404-4162-b642-de1ce2f94735</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23c5cda-762b-49ae-a92a-4aed91094ebb</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23c69de-7482-46a6-be60-66bd5acbe290</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23cc172-6afb-44eb-9a5c-1f6c2e86a4ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23cc275-4ff6-48bb-87ad-311c2843ef73</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23d2c16-4345-4c41-a6e0-a74b2703cda6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23d3a05-21e3-42bb-8723-a1e0c0610bac</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23d43f3-e1bf-4ef2-af5b-ed2c58aa882d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23e291f-4906-42c5-90b5-2a15b1b110d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a23f8772-fe7c-40f8-a0eb-37f9adbe8abb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2410a4f-268a-4358-be37-9b2ce3c3f376</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2413e7e-83c5-424b-9ba9-27e687faffa6</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2419109-0d25-4550-8322-1770557f9201</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a242a69a-8f58-4a3f-9242-697f6213a3f3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a242ac53-460e-410c-9e2a-28c89e412a08</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a242d391-31f8-4792-89be-44a34e4c9d3e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24390ef-bfb4-4ad1-ab33-8867f7d759af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24391dc-a7e2-443a-bac1-b70b33467c81</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a243f765-cdf6-46b1-b3a7-61c7d8996809</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a245186c-b108-471e-8caf-37bfe70e3266</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a246a061-9551-4a79-9b90-46396b8516da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a247628b-46cc-4222-a9ef-2fe599898b17</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24799a3-a323-4d39-9998-ab94042a5c5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a247b484-1864-41a6-a288-0c2231048992</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2483b12-b0b2-421c-b2a0-5623a8cd277b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a248a353-70ad-400d-a4ef-36d7d761524b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2492aad-2a4e-4c5d-bdfe-9d80cf565402</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24b8c55-017a-4414-a552-dbaf1b6f2ef8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24cd0a5-4cc5-4801-8959-20b076aabbc2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24d3801-5bb3-4436-b7fc-327cc32222d3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24e2629-f083-4421-aa74-880e4c819375</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a24ec791-4bbd-4b8e-87b4-b277e7d87d3d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a251d986-54fd-4435-82da-ae68496085bd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a252480f-e0b8-42db-a3bc-072ad75bd441</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a252ae23-ecbd-426f-b5c6-2656d9173254</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a252b768-0061-452e-9f06-ef960c1813c0</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a253678c-29e5-4af2-a2ae-23f697edc71b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a254fb19-86b1-4cdc-8f22-158d0b12604f</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a255fb3b-a248-4268-8cf4-18a3e47f05aa</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a256e37e-edef-48c3-83cf-b6b8ab2f857c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a256ef0b-650b-419a-9554-97fd5e832be9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25770ac-dc2b-41e5-9dca-587422f91463</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2578078-5890-4b01-906d-f115f17f2c65</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a257ce57-358b-4c70-aa75-50975dcd7f73</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a257ed2e-6de2-4964-abf8-8a13748a46ff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25825b8-d051-4980-9048-2b0dde4d7fe1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2583d90-c488-44a4-b4d7-31a53c164c68</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2583f56-c18a-48ac-82ed-680cf75d1eea</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2585162-46d4-49a8-bb2e-c350acc1bc82</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a258cd2b-6fde-4be0-8edd-dc1788c303a8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2591962-6e93-4359-a73a-c5ca5161cfb3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a259cba2-0123-45b5-ac2c-a09e9a74c239</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a259d187-8708-4332-88ac-0a22527b18be</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25bc2bb-1f49-4eba-918c-a98f1552dfce</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25c3737-92e4-4d72-8539-f7cf20371a99</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25c4bc7-1272-469a-b902-42f98391e8ea</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25c62c8-121e-4dbe-beb1-6f50fa914189</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25c7cda-56c0-43e4-a78e-19c7d802410b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25c8cf9-d1bc-4e37-9b38-159c18e89ab7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25ceb93-078f-40be-867b-775b97fc5085</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25d61aa-056b-47de-b706-713b114b5d00</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25db206-e68a-479d-8088-cccd34e250cb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25db596-2bed-49ca-ae1b-00cc6b1c3aa8</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25ed9e4-0862-484e-88ff-1f72c8161cf6</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25f4693-de42-4206-8722-8231d8ba4843</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a25fac53-b694-499d-9908-a46b15814f9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2600f7e-53fb-49af-9c4c-fe8507022baa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2608b02-9543-4663-ba43-b0077ef38626</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a260e463-8833-422d-9421-824ea5bd3125</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2619aa2-6875-412a-9ec1-375acdd362bc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a261b027-9f0e-4781-8281-9ca194b6563d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a262b668-1cae-4dea-9dde-e8ce17b79b28</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26348d5-0108-4a84-b6de-a7e7a512e019</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2642064-8f03-4d9d-91d7-aa6d53877907</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26463e9-0599-4b57-9bac-bcbaf781b0f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a264c77c-d0e1-469f-b171-213bc2df31f8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26587a2-f86d-427b-b4f8-6a5386fea833</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a265cd7c-4ed7-4a70-8afc-53c1da02a63a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2671e17-529f-4768-82c3-13496c4c894b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2672e67-e44e-48d1-a211-053701687e2f</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a267f044-6fd6-4fd1-992e-8c99657644b1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26845bf-a880-41af-a02e-a41e6cded523</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a269dc95-0112-4068-849f-99759ac0aa84</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26aee76-5e9a-41f3-b186-3ec0167b4df3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26b49e4-21fe-4ba2-a084-5214793bd94f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26bdffd-f2b0-4d0b-844d-a690df3da470</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26c1966-5b63-4ecd-9032-4fe5d2ff4aa6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26c3583-6f82-424c-838a-2d300c1f6d55</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26cea7c-4079-40f4-9490-9644f86e9d64</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26d13cf-7ade-43df-b18d-198eaf2be10b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26da810-9bf6-4915-8427-c981786ebb48</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26df390-1c51-44fe-805a-df79e488673e</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26dfe0c-d261-4a26-a3e8-283d2648a401</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26e9473-7423-4bc0-94f5-e7fdeb0907bb</loc>
    <lastmod>2019-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26eeeb9-f1ca-4f9f-be68-df36aacefd44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26f1c26-0b63-4e9f-94d4-ef1fe166f8a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a26f3ab1-1de3-428f-baad-20c78a6daf54</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2724109-7bf4-487b-a253-fcdceff31307</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2729b1a-b6ec-4904-9a96-15573bbadb65</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a273460f-94d2-4533-88d2-191c10d42ea0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a274337c-22ef-4c43-bed9-01b9fd214f91</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2744bc9-56af-46dc-ac51-ba116b0e660d</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2752226-a68e-403f-a036-c4b3b6aa9b7e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2752415-f486-4d40-b837-3d8029d3ab44</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2753010-aa44-45a0-b0a3-16e01f5881e1</loc>
    <lastmod>2025-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a275c493-2856-43cc-9382-54b3bb75b073</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a277b627-678a-4b57-968a-f1d94a162630</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a277ea8d-1869-4f19-b8e5-30bb93b06205</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a278790d-bed9-4b83-8073-a9fdbb0ad799</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27996a1-6405-4534-9cb6-ea70707b6866</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a279acd2-99ac-4583-8828-1815655c1168</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27afa4d-6e9a-467d-b415-7b7eb498f6b0</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27b5929-4787-48ca-bfe9-174764df5357</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27b83fa-9abc-4f13-a951-b3f7bad0c376</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27c3a06-2e15-45da-891a-f83bf0294a17</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27c92ad-420a-46e2-bdd7-9b2a7cdb4069</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27d0ca0-892d-4698-83be-64f285734b8a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a27fd27d-e1f7-4e6b-a7e0-6e7d700918ca</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a280780b-d66b-47ec-b745-7795ce23c97c</loc>
    <lastmod>2021-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a280b0a6-1886-47cc-a751-5a183cf8d484</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2816e60-b85f-496f-ae1a-e5837ceee9fc</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a283a2a7-ffb5-4508-80d9-740ea9f04050</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a283fded-04a3-40da-8d1c-11e9e1a80b75</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2855f0b-c033-4268-bcb0-b2590d8e57f5</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2857169-9eaf-4886-a96e-8437aa9d106a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a285b6ae-14f4-4282-8f3a-bb533f2fdeb4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a285cac5-e32a-4d44-8e23-6ead9de32fb2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a285d98c-892c-43d9-a18c-026ac5082d50</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2866217-062c-4bd8-96a1-135973b90ce6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2874c9a-2ec6-4865-9022-5ea8bd34895f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28778c8-11f5-46cd-8926-4235cd190f78</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2879fd3-7dce-49ff-95d1-fe4d80c8a569</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2889701-5487-404a-b186-35ab460ddcbb</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28a2813-b0a4-4beb-993a-5b87d7b93ff2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28b8f29-405d-460c-865d-ffe848ac35a0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28ce46a-b788-46a9-9994-493793149d37</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28d5e09-e86a-4fe4-ac95-a3ac67667544</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28db4e8-31e9-4029-98b7-8a5971ef9d2d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28f24d7-f280-4e27-8b9c-27639ef21f81</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a28fd529-495a-4e3c-bba3-99f503722131</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2903e1d-e985-4843-a444-d53468cc71d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2909259-e23c-46a9-9d3f-8bcfa403dec3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2909e16-e050-4f25-94e1-b4ddf7784030</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2913ba9-892d-41d3-b7db-498c0dd5f370</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2926afe-2d06-4823-858e-4fb760ad0b15</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29362c1-68e2-4902-9c93-3a8aca0fe51b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a293e02f-04a5-45d2-8ff0-00032e09b66b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29564f7-25cc-4e0b-81a8-732339b8e2b6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a295ef4d-334e-4d35-bcd3-5bc4188bdde2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29691c0-1f00-49d3-9ffc-9220bcc2857d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a296bb8b-2cca-41fe-942f-dc71d736cc94</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a296ff24-b41c-4110-9089-daedbfee219d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2978a18-8645-4697-b64b-7b93230e1203</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2978bb7-db30-442d-bcbd-e652204391eb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29a914e-9a5d-4a3f-b2ce-7fe651e41413</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29b7a4b-47e2-4141-bf25-5940346f8ba8</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29be353-c153-40b9-8f8c-2acbcf476474</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29c7e56-1f52-4890-ad3c-6547c43ed6df</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29c7e80-6142-4d98-a711-8945b677b29e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29db1be-d877-4651-b4e2-324f07b029e5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a29dcbfa-3a89-4752-a4e2-172636ccd042</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a00913-0da6-4d59-af42-9b2affa70b9d</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a01831-cd9f-4cda-b1a1-f99a2d464d54</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a02def-823f-4b03-baf2-60c52859f609</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a1119d-1c49-4f90-b01d-10a33823e856</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a13295-84ac-4dc2-9c71-89313d8a4bc4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a15011-8a3d-4d82-aa00-d745e19f1bd2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a19e94-566a-4335-b057-6fe2d6cb4ff2</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a2055f-914e-4835-897e-6c36bc58ac93</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a209af-601a-491c-8acf-6693f303489c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a2632a-b4e0-4abf-8af3-8cace09dbdee</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a415f4-97f5-45e5-80f5-14ccfc04273b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a44a96-835f-4f0c-83f3-afebf3b6f179</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a59393-07ca-49d4-aaeb-0ced63c1d59e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a614b0-6023-4cc2-9856-417b959db9a3</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a6b7de-8dcd-4a68-818c-e3710f6f867a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a7b47f-cfa1-4f42-9df8-c47fb1368620</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a8a72f-52e2-4cb5-b3c1-11ec495455ee</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a8f4ce-f8f1-4abf-ba99-ac66520d40b7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a90904-f57b-45b7-a002-c480ed1c3237</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a97559-2d56-4829-859b-3fbcd6fe9e40</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a98046-b1af-4295-af5b-dbe3e3b029bc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2a99959-4978-4087-8b5d-ec6dffad93f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2aad258-3f86-4f91-804c-46f48e84da51</loc>
    <lastmod>2023-05-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ab7bd8-504b-468e-8ae5-88289f4a4f2e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ac814d-2d01-44d4-92cb-94f518d5a01a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2acde15-c047-4de0-b40f-69bcc2444b5a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ad5976-4d8c-4282-8cc7-7c4ee87e9c49</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2aed665-2b2a-4fd2-9d15-77af1a6914a7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2af621e-753d-4f9a-b2c2-71baaad12d27</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2af9d93-079c-4fd2-8c9f-1f00eb7af9d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2aff8ea-6ede-4309-ae54-a51dccac0d92</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b014b3-eace-4854-8b9d-40efbef9fa21</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b20ba3-44fe-4aa9-8a96-ab69871b6631</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b25415-4a52-4b36-b129-a2c3a08a1f26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b279f9-c442-42b7-a960-46aaae1ec160</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b2e6d5-d5be-4db7-86ab-31e508469d7e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b53fdf-ff20-4b0c-89fc-a635d3e20a82</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b5c0f9-823a-46f8-9c7d-ed50f53dbf62</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b6fd2e-a0cf-4496-9336-bb37fd9aaa81</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b72c7f-5e2c-4f3c-ba88-75a11962c01f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b74397-3a8e-4a46-93de-8487049c83f5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b7c4ea-6fa1-48e6-a755-99e46a8e7a1a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2b7dac6-8a0a-4d6e-9d95-f12ebd4270b0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ba6539-e95e-4c0d-aee7-1537a7ab63be</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bb643b-8400-4928-bb5c-fcfcbbba16bd</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bbff07-0363-423c-9bff-d756bf1d6604</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bc1f82-58c2-493a-be44-352342147954</loc>
    <lastmod>2025-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bcbf2f-4e4e-48cb-922f-350a7f95ddd5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bd9b3b-f81a-4c7a-9753-b3cb82f35f7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bdd003-931f-48e5-a21f-0ba97c008227</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2be2a8c-f269-4b7c-93f5-5c4a39610832</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2be5231-1c8f-4cb7-b407-8b66dc11cdd7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2becfb5-fb06-4c3b-87c8-bee20f1386a9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bf3822-4290-406e-b625-3da89de7395e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bf58a9-0410-4b08-9f55-9be910acc185</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2bf8e98-40d7-457e-99f8-8487526e302e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c06140-4936-4669-a643-f9906e4e0cd2</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c0733a-93ec-4e83-9210-68dbd853a7cd</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c15fbe-8fa9-4ff9-ba84-342e03bd3d03</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c1a1a2-5f07-4d3d-98c1-f4f0e8ce6615</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c27597-9c02-4a47-97eb-f3c649145337</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c3bf67-11ca-4540-a3ae-2bbe2bacb43a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c47b76-eb0b-4b25-9e27-c48390f734d3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c4c43b-7cd5-4637-99c6-659fa8139170</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c533a4-6acf-4ccd-9a6b-24eedc323281</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c74c28-fb8a-4a7b-a48c-914d00e881ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c80b8f-d1e3-4ab6-8a08-f9bed8406538</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2c924b4-6199-4464-96cd-ce72e21847d2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ca5014-822e-4b83-ab91-99040de158af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2cb3537-0f8e-4671-96e1-f9762c6dfeba</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2cd408f-aa67-406b-9c61-fad11c0159cd</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2cd4975-9940-4756-88e1-367cc06737f8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2cd9ceb-3af4-4d53-825b-1bc4f3ba8dee</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ce0297-ba39-43d0-b33a-4c80e7984950</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ce4e3f-3f4f-4b9f-a312-3781f68925f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ce675c-cd60-4c51-8a21-b99c321620eb</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ce91ca-082b-4ae5-ac1b-bf74b2c0a5a2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2cee115-2165-4cfe-82a9-a67391b900bf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ceef2b-1d3a-4cdf-8f20-02adae011ba9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2cf17c8-30e3-4058-87ba-74fc9a2d440c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d002bd-0b7b-4ec0-811b-39d8ec21ceb6</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d09987-6188-411c-8df0-ec8d332b99a3</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d0edd8-4fcb-494b-b1dc-d81cec5e040a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d0fcae-dcf2-491c-bc98-73116cbd91ec</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d2bec1-dd0d-4335-a270-b9d15934cbc8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d2e176-2462-4c3b-ae5c-699892bf67e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d3266b-e72a-4a61-b8a5-ec07639bfd0c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d3951d-0648-4712-98f3-38f3c73852b8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d3da8d-d673-4885-867a-54b75631f394</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d49b6c-eaba-478a-bb66-daba990eda3f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d4a91f-eeff-48d9-a997-3104bbebc592</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d4b139-361f-4a02-aaf1-774db3ea87da</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d4e486-8350-4b0f-8a12-b729a8051d7a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d5302b-b554-403d-b729-1870afac06dc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d56e0b-16eb-4b11-8dc4-eb91bb92618d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d5f209-239d-477b-8ca0-8faed5a65696</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d627fe-a092-4216-9bee-ee99638c55fa</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d632c0-32c2-4328-b3bb-104daf5f4490</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d84731-5d42-4632-830d-fb4a315e03c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2d84e6d-8ab2-4105-b039-e17f61da0236</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2da2792-3819-4257-8f9b-e610789202e2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2dba900-f824-4488-a177-b313cb4775a5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2dbd379-7767-439a-9236-6ae64f181d06</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2dc9071-5231-4ed0-9054-7bb3a743edb1</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2dda063-b1a3-4e78-affc-42c952017ea1</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ddce61-b747-40d4-bbbe-2dc025db48f7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2deae46-b321-4bc7-9ee9-3da9539c20c8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ded6d0-f685-4af3-9ea9-a9b7028823fc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2dfbac2-62dd-4675-80cb-2ac402ccfd74</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2dfe88b-b08f-490a-b0c0-4a47fe439135</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e03da1-a771-4b17-bf5a-ee09ee42cf6f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e1d337-fae9-42d0-aad8-95016aabd33e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e24d21-d0ca-49e6-b0de-16a9ed339ceb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e4d27b-8768-44fb-8007-9d182b7b17f0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e512de-e322-4bae-843a-6a61c841fae4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e60663-0558-42e1-823e-96b973282078</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e732c5-effd-430d-8782-10f192498fbb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e7ebab-a9cd-42e1-97ad-150d181373e6</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e7f017-9f43-42d1-b1cd-6dfe80a953fe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e8dc52-5619-446f-88c0-4712c779bb3f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2e928e8-89fb-4f16-95e1-c71fa882b430</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ea6bf3-935c-4177-8336-93759d65e070</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ebb800-7bf0-4139-af58-63d71f7138a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ebc3f7-e94a-4453-908d-77031d662e25</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ebfe0b-6e1b-45be-9055-f212736a7bb8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ec7f13-befd-4a90-adba-916de942d1bb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2eccd58-56df-447f-9360-6346386e7c98</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ed8fe8-98b1-48fa-a905-b6cffd7e414d</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ee1274-b5b1-47d0-820f-885d9e34a1df</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ee2135-c5d6-47a9-8f62-d36cc52a4b40</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ee6981-b2ec-45f5-81bf-a00b93bcb62e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ee772f-e501-4d12-b140-8e8411abf124</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ef1728-6997-482a-b9df-e167d9c6f113</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ef6746-9687-4eeb-98b2-0126fb6d0435</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ef932e-da2f-4d02-8085-a8aa7e9511f1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f13a70-40f8-4854-b858-70ea2e81f1d0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f209db-34b1-4070-bfbf-9dad955b60c6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f36e4d-67ba-4712-aa10-634de322b846</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f3aadd-b436-41c3-b980-8dfae44b2118</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f41501-1010-4062-9717-12ff67b253e7</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f5f2ea-df35-4bdc-abce-8ebb37c8c8e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f6328c-7ae9-4298-9cb7-41f336863ffc</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f66c7f-b72e-4a5a-badd-5af778f0bbf6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f90587-863c-4f65-8e62-ec669aecde9f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2f92d2c-1b30-4465-8b9c-b46266b6949f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fa308e-35c5-4e46-955f-742509a02479</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fbf0c7-ac53-47a3-b57b-a6cc05120ec8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fc1209-529b-4303-ba17-670d6177f4f0</loc>
    <lastmod>2023-06-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fc152a-7b51-4c71-bdb2-4e643b8cd7d5</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fca068-f2f1-4ef4-a1fb-730960f5b37b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fd7b6b-5ebf-4c0e-a736-432603a99761</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2fdbcd3-484b-4355-a8f4-c859ba260034</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ff20e7-49bd-4ac2-94dc-ab6492213071</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a2ff9aee-cc34-4fa4-b1b7-72195a1f1f39</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a300c771-779c-403f-802e-9347173d9152</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3014964-e922-475d-a550-88e4c5f35709</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3016ecc-ce74-4b21-9f66-573a1b30e5a4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3017ab1-f38c-4b38-afb7-3987250de23d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a303095f-32fd-4871-8af9-b5954e6b51b6</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a303c9ee-75f2-474d-9da4-81cb9b8f3eb6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3049918-e143-4118-83e0-b42300748a09</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3052990-c2ff-4c2c-ac4b-6bf4b79ff71c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30532c4-2c26-4fb0-80d0-4be90eccbde7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3066c46-88b8-4881-a304-05b36c1daf03</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a307c67a-c7c3-4560-8686-096d92c0369e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a308008a-0bb3-4897-95b9-288215371739</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a308235a-a289-4e0b-9b8e-863b078890a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a308500e-d853-4f1f-88bb-70531b502163</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a308be49-3cc1-4d13-afbf-c80178aaacad</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3096d06-3ca9-41b0-8776-8c2373ee4dd6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a309d4b1-b1b1-45ac-8b2d-baefbad22284</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a309e040-4960-4026-be90-d4f9151dd699</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30a087f-373f-4532-83fe-c6129d718509</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30ab551-d3d5-4efe-9a54-f315ed6ee593</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30ad857-d44d-40d8-a64f-508eb5153d74</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30b34a7-b5d2-4e96-8119-29d4a1b2843c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30bf8fa-c480-42e6-a83e-58ed026676d8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30cf320-ac5a-40cb-876d-786bd79bb810</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30d987d-00ae-4e55-972b-27e77c647631</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30e2865-3be8-40cf-90a9-664b1df256e7</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30e50ea-0ab9-49fd-bd32-035eb3cf0748</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30e8463-53a4-423e-a4d3-e6b49e3c298a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30e8b53-6bec-4940-a62b-66d7f974e294</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30eb360-454a-464a-9d8e-f8d16db735ed</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30f2277-694b-4d4b-bc02-e159eff48cea</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30f626c-d135-49ff-a210-4e7c114e5272</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a30f72d3-211c-494b-b6f8-ccc36376a33f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a310a59a-2263-4ca4-8fdd-b4983c4dbf34</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3112589-35dd-4d44-9a57-43abe2634f83</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a311525c-2d35-4d48-8018-1500dcf8cd3a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3133f7a-1492-40b1-8368-4c4b6bea6791</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a314463b-91c7-4e7e-95af-acffc8f6f2d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31526da-7245-4680-8773-1326b4c9cd77</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3152efb-5db1-45bb-8d6b-2f037501bd4f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a315e209-e5f8-47d7-8242-97d4426507be</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a316ceb0-e9a3-4ab8-9691-4a20ab42d469</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3175440-f30e-4941-8e92-d04900954606</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3177f57-1e83-4aa0-be68-8f402bf56683</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a317c54d-e8cb-40d1-98ba-653151ad610c</loc>
    <lastmod>2024-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3182479-4c19-49bd-a9b9-6badbba7f92f</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a318975e-ee16-42b7-9324-c56573570b8d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a318ce36-3744-4a22-b4ab-21f23469c4a4</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a318f8b6-6c83-4de7-972c-67a4e10b640a</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3190925-8327-4e80-bed6-2b60239c81f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3192fee-5da9-468d-aa6f-455d5aa37a14</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a319318f-8d40-403f-9132-2bb69e7b7381</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31a57e0-1ac3-4ab6-b7d4-277b10674ec5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31b13f7-d77c-42cf-aca4-5282a0ec749a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31b1b4d-229e-41ac-897a-53313596893e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31b4396-5702-484a-8466-bae443213ce2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31c2db2-8f39-476d-832e-8985d5ecc040</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31c6f84-9f86-45f5-96f0-75b4426c940a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31cad9a-db54-4c4d-8c99-54e1b767473a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a31d1168-9cb9-42cf-a443-b9945c17d30e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32083be-5e38-4905-9e3b-8bec882b0a49</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32181bc-04c1-4733-b250-ce2a30efa21c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a322623e-30ce-486a-92c0-f25a7ecc3458</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a324026c-bb58-428f-948d-2b3f7a325d7d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3253def-2794-441e-80e4-8f8f75da4c1f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32563b2-45c5-4db6-bda6-f9edd0a934b1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3259024-67dc-47c4-a9cb-c796c3c9670f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32687e5-e679-4ff4-8d0d-808c193fa5df</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3268ab3-489d-4ac9-aa53-a1991ae97aab</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a327ef46-8147-48e2-9925-57cbbc2dd4dd</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32807f8-bf90-45f8-ac62-2257ec38c4b5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a328b041-4164-47b7-b06a-efb614bba999</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3293739-6e81-4e11-be86-3af96bc0b59a</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3299835-e1cc-4d47-b0e9-8f53c99fc7c7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a329e7a9-903e-414a-8687-7e2253b3b988</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32a989b-dfbf-4f75-90a0-059a9cee8b6d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32ac8f1-422e-4ba7-a65b-d54601b002d2</loc>
    <lastmod>2024-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32b9569-5d15-42d5-b4e9-f65e27b34a29</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32bd97d-1ed3-4826-a8af-85f9726e753f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32cec83-fc69-4f00-a6e7-f1ef952653f0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32f58b3-dd92-4d72-9675-47fa04ab5de6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32f9279-383c-4060-8db3-883d9e994e13</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a32fdcb8-b3f7-44b9-ad4f-3d09f7dbb9e6</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a330c971-2cec-4d3b-a18a-6fbda62c055e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a331d143-8751-4031-a6fe-149108bed99a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a333cd2a-3df2-403c-8ae7-6a6c4caae994</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a334c4d2-63f8-4788-a6cc-11bcd0c1b84e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3359bdc-90c3-439f-90df-31b88487be66</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a335ab82-50d0-42b6-a0ad-990ae487eae0</loc>
    <lastmod>2023-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33613b7-7c77-4412-ba12-983ead91dc9c</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a336d515-0a95-43e4-9c74-eb34df160bcf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3372e73-a6e4-4cb1-9d5c-8cc77ed48d64</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3373a79-a31e-4aa8-a330-9923ea5bb48e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3393dbe-cffc-427a-8ed5-64321c779b50</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a339531e-b05a-4c23-917c-64b7436987fa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a339af42-4692-4309-8667-99fc6e4fa55e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33ac508-7af0-4bc3-b5b6-90de0a710c9a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33b87a5-b745-4106-8845-660b0adf33a6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33b8eaf-94d8-4ff5-9f09-bd8910d564be</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33bc643-0316-42a7-aaa7-b54183a27d89</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33c10c2-10ec-4318-99ff-6f56f1c18af6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33c5e68-8f87-4ec0-b22a-ec2aade9328c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33d4ccc-2a74-4b4f-ad60-a393e96d2062</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33de90a-85f1-4ac4-9927-adc036fc9782</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33f8c2b-ee28-461d-a19c-9f50461fb19b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a33fec2f-e01e-47d3-abed-2f58abbfcc3e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3407a81-f4b0-4503-bd69-2d438184aa26</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a341a33d-679c-497a-a5e8-48173e2cbf65</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3432ce6-e763-48a2-9da0-711cb1ebf5dd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3435b9f-084d-479d-aba0-f6050e62fda9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3435eb3-6f83-491b-a99b-7d9bd64b4d15</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a343bd74-d548-499a-a284-5dc5c6acd203</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a343c675-73a9-4ca9-baa4-9186c8dac558</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3452510-8c0b-44c6-9c09-7971532a9c15</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a346156b-267a-4d54-976f-a873207d142d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34642e5-ac03-4f91-9fe4-e1b594219abe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a347bf40-97a9-4454-bb16-0e6bd4c9f2de</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a347cee7-0d5c-4e9b-8460-3958a10fb4a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a348b52d-ab83-4cc4-babf-79504c1d0092</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a348ed20-bd92-4a24-a338-f9ac4d1cf80c</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a349107d-09b9-4811-8d4d-8b73d0aedb07</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34920e5-5ee8-4846-8d06-ef325e79b017</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a349790e-f87c-4902-bb59-0d38ec259752</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34a0b14-b886-4acb-909a-2c2f79942551</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34c85db-5382-488b-a7ac-52300a3f1aa2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34cc0f5-2493-47fa-8ffa-db2f153ed0b1</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34da8d4-1464-4dbf-b5a4-3e612aedd067</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a34e1800-13fc-4097-aa4c-7b2e716f78f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a351adee-ce5a-40c6-8265-b6b0de976f0b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a352c4d6-67b3-415f-8198-f2219f302ddd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3534da7-b825-42ed-917c-0150357e01da</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3536667-a8a8-46ef-b8c2-813d5f6008fa</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a353b114-3718-4fc4-a970-7c5ba14b8279</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a353c336-45ab-4c0f-b427-794e7cc1606f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35402c4-9c18-4d15-ab5d-069310897224</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35432a8-9061-4fa2-8885-7da0f48617c0</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3547ef7-f887-4c5f-8010-1eea2d16c25b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a354eb0f-685c-4b6e-a0fb-4c47f2b04c55</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a355da74-cc0c-4743-bb65-f7944b5613f7</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a355febf-1f77-4c83-a7a4-04612fe247a0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3562954-8ef1-4230-be3c-0e81e06a5405</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3565d3e-d878-4ac7-af8e-d853e5fdf8ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35695d8-7052-45c8-8cc3-1d53c05a4e60</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3569a1c-4957-4d3f-85ff-8589489dc3d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3572f5f-800f-48ed-b113-e0196a975f57</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a358cc04-097d-4ffc-a32b-41ce37c03350</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3590403-b890-4155-9eac-31bb903bdd23</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a359aa19-324e-4778-aab2-8cbb5e43d114</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a359e562-cc40-4b2c-b52c-f2320988c3dd</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35a1335-77af-4a36-b26c-a727553a9849</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35a3090-934b-4f4f-85d2-2df890725dbb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35a3ca7-5879-4801-a63e-84e4de7649ad</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35bbaa0-7c98-4530-bd61-e1490762988d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35cf868-a735-41ac-b290-399064b23a1b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35d6943-f800-4888-a00f-016a4009f8f6</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35e39ee-533b-466f-87cc-ad432b447ca3</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35f677d-0fd4-4de5-94cd-1c27e55b44f1</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35f6eaa-f436-45c0-95d8-64a46daeb437</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a35fd6f6-7fb0-4a4f-965a-8fc490720851</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36001fb-9e78-403f-8134-320cde3b7f50</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a360a370-a6ea-4932-a68a-ac13687fdae2</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a360beb6-9ed8-4707-b0fd-d80690fbd6b0</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36121c4-c302-480c-a050-2c559ed8457d</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3612d62-291a-4f16-ba75-2b857713088f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a361389b-9b48-4b77-961f-616bf5e4b607</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a361aba5-aeef-4de9-9519-a4f8b07978a6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3632fce-88b0-4daa-9a11-1eb5a1b62259</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a366883f-3028-4c8d-9f36-2e355c041c82</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3669b5d-99b7-4c9a-9ab5-b821939bba3d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3670f4c-b8d2-4858-b24b-292c5b24eb66</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a367c43e-1883-4ff3-a156-0df5bdb98b4d</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3684123-b98c-4946-be9a-d3fc28d5ba53</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36874aa-e029-46ba-afbe-a69c7a9d4120</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a368c8b1-bd8a-4d0d-92d0-82440556ba6f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36a0a87-dcd8-43bb-b162-959bd85ee248</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36b533e-e419-42fd-83e2-cf7e2465dfc9</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36b5c72-a1eb-4cfb-9660-98910aafc3f3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36bc635-9a99-402b-92b5-aaa4bd608041</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36bd178-f7b9-4ba4-8182-5237cd74a61a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36c04ef-b6ce-4e1c-be8b-0cc976ec2a42</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36c379a-26a5-4ab4-955e-64813e898442</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36c55ca-a3a0-4239-86be-54b16a4cb616</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36cdf03-75cf-4641-88c2-f9e0a6cb8528</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36d8a28-863d-4113-9f45-bc94968d3547</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36d9a75-2bfb-4cec-8548-786094a071e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36e1d24-f4ba-407d-890a-3ea40fe5fd5e</loc>
    <lastmod>2025-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36ede58-9f7e-4d83-977b-fa852b20e45d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a36f2ed5-f4bd-4b19-8361-a2fdc014db14</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3703eef-3d9b-4b9b-95a5-9326e9daa873</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a370fbf5-83af-4f77-b64a-6a24004955aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3719812-12d0-4cf2-832c-1e55c475d425</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a371a11e-5518-44b7-bfb9-457ab00424a6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a372cedf-a1a4-4765-95f1-b9e9202e43ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3735e53-1fae-4dc0-9ad2-8c95468147e6</loc>
    <lastmod>2024-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a373701f-78a5-4ca4-9f45-f5a97b7dd8e9</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a374de5a-8c62-41eb-b757-76fc001abca8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a375548a-be01-4bfb-8fc6-6248694799e6</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a375aed6-2525-467d-9b33-a76818817e0a</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37647dd-4897-40fa-be59-1131574af7df</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3782129-41c7-423e-86c4-a76aad995fdd</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3799af3-2126-4264-8901-cc44cb15e5d8</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37a3743-abc0-40dd-a6b0-1825cdfac1f0</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37b902b-6faa-41d5-98a1-5013d05f6b53</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37d0bf9-9434-4a52-8573-eee9940b13b1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37dbb0a-5eac-40ab-977d-886edbdcab34</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37dbc6a-920d-42b4-810c-5318adcd6fa1</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37e008f-6823-4a10-ab1e-c34b3f767ab1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37ef352-4689-4dc1-8174-f4d20949ccfe</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a37fdac6-c2b1-488a-aebe-e8cce6920287</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a380b56a-aff6-4aa9-a6cb-fecf44e92fa5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3817703-80b8-41da-9250-7b7ba9d924d6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3819256-8c0d-4111-8929-ebacf57d2853</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3820153-7145-4252-8c81-0646b7ac64cd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3829418-fcad-4fde-8914-1ad3c1425027</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a384df48-152e-40cd-8f81-ae16fae2a64e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a384ec9b-77d4-4384-b36a-0249e770af55</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38525b1-7a85-4564-ab04-61cd72a27262</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3854ec8-9b8f-4efc-aea9-0f4cebb8c4b3</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a385b8a1-8c7b-4203-aed2-521e21349c5b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a385ca43-8bd0-48b2-8522-ecc4fcacbf07</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a386da09-1584-47d3-93b8-5ec0a123fac5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3878483-4c99-4455-a5cd-63aaf13ebd55</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a387a9a3-5049-42d6-a80c-6b66aa9410cb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a387fa87-afb6-4afa-9a58-90324721cb67</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38ab975-3798-4a3d-8e03-bd84ee342701</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38aeac5-4911-4274-97c8-78d1cc5d6485</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38afb4d-f14e-45c6-914e-aa52a4adab9d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38b6204-60bd-4fdd-9913-7cf20c642845</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38bf31f-0b0b-4a7e-8a15-f481bc0168c9</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38c3fbf-19fd-4536-b1a7-086b6a044b49</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38c886e-7aa9-4fbf-81c4-a38e9ae9273e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38cf501-a215-4950-937d-7224979bed54</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38e2a5e-a4ad-4f95-b13e-79fe684cedba</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38e605f-187c-4263-ae8a-b9f0a5545939</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38e9122-a81f-4d9c-99e3-3b3cfdedfa16</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38ebc9a-7f3a-4b06-aa23-c29ced4ca397</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38ee6b9-9c3c-4e82-8661-d89afb146455</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38f1c95-de30-41ec-8ec0-81e1aaf72c08</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a38f7fd0-deb6-4655-96b8-8a26dd681735</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3901eb2-9e77-4c52-9ce8-b8c40a2b5aba</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39064d1-0c42-40b3-affd-800da6bfd82d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a390d75f-4d87-4b77-9016-65cdac7c06a1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a392c853-1ee7-4407-a818-ae1da0d453f5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3931ab8-6f4c-49ad-9180-5ecaeb8355c6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3945aa1-b336-400e-9b5a-356df2b96de8</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a394cacc-75a3-404d-b9a6-090bdc68b098</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3956023-0008-4132-a08e-cde03fc759ba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a395603b-ba9b-423d-af5e-4e44fd5e66ec</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3962a45-8cb3-45e9-952d-74979382679c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a396923d-94ad-4df5-8d2e-f3b0c0e73ca6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a396c402-da9e-43a0-88b3-b3dd6b4982eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3972f6a-93e9-4b9a-a620-14279407c21a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a397921d-07b6-4d70-8385-0ce225256027</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a397f450-452e-4b21-a32e-34dab371e011</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3987e62-230d-4a1e-bbce-c7d2fae2e77d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3991416-1cb8-48de-b81b-036bacfd2007</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39b9b98-25bf-4cc2-878b-5dcce68f8617</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39ba385-7bd9-4f4a-b809-2efcb3d79596</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39bade8-6229-4a59-81bf-99e5631e62bd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39be902-b91d-42bb-8a39-26f7c08f97a8</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39c7f7a-305b-49af-b39a-abf6888f1f26</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39c8cbb-aed2-4a3c-8699-06aa6ac4d65f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39ca521-e53b-4beb-95db-058a1d0a83f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39cab67-5740-402d-a131-839dd36dae00</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39d9e88-032d-4607-a8f5-85f3f069baa1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39dcc69-87d0-4b52-89c7-392f36d0231e</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39e11a0-13a9-4e78-9425-d6c4450b0694</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39e788e-f53a-4f9a-bde0-c1830933680a</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a39edf8d-331c-4153-874b-60c67b03a136</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a14e23-da87-49f7-9847-23b113c3ba4e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a1633a-621f-47a5-8754-b5a3d84dffa1</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a18201-856d-4ca2-b187-fcf75943da39</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a1a1bd-62e2-4dc8-8044-8c8d119a1a75</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a223be-25c7-40a3-8521-5f9c39653bfb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a27c67-4b88-45d3-a6db-6899d14a9949</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a2c487-e4f7-48c4-aeb7-cd51fe0e4a9a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a2fed6-ea62-41fa-ae56-19096e5ad6ba</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a33b5f-3b14-4b7d-8659-2ffc35842348</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a43efd-0d67-4859-8b23-4dddd1608b2e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a484a4-f11e-4ca2-82ad-e7206d4eeb99</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a59404-88d9-4d43-bbb0-47075b29d402</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a5e67d-3085-4872-b6c6-b0482c0aa147</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a6ea4a-9759-47e4-bdef-e3a0d48caa6e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a793a3-ff87-444c-aadb-c13a88e45bb4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a8e7ba-cfee-41b8-8a24-b419a7446317</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3a994ac-118d-4786-b5ad-7094022d6488</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ab277e-1769-4442-9abf-8bf2408efe1e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ab320e-658a-4a6c-b400-918a997d20f2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ab8252-50bd-44f4-b534-6aeeade6438c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ac03bd-b87e-463f-a405-fe5c3ef82609</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ace8d3-d9d9-40ab-9ed4-00d84b43ffa6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ae74c0-2258-4c74-9b1b-674c832d86ab</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ae79a2-94c5-4829-9081-866e26357970</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3af2458-e1e9-4754-9093-e982293619a8</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3af6be2-b6fb-46ae-908d-481e47f83691</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3afc5cd-607c-4499-b97b-501ce9f32e42</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b09033-c4df-47f5-a5b3-0ebabadefc1d</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b1a32a-8d70-4ca0-9310-351b2172f553</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b2c172-7f5d-44a3-a53c-e7ecf814f145</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b32b43-230a-42a2-badf-6baa10577742</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b3e822-a73b-43da-8b7c-a9f17095d968</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b462c4-3b62-4039-8e39-ee514df39e13</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b4f618-b3b9-43fd-8259-cc65ca62fffd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b5395a-a897-44d1-8fda-c7a942b1848c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b573ca-2968-4bc2-98c8-5af92d048dfc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b58e23-ee5a-4c2c-bddf-9ae359147dfc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b5a430-34d2-4c6f-b3ac-900100585ea5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b5c4b7-f8e9-4645-8793-8f150bd5142d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b6380e-2c49-4ae0-955f-43a23b511687</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b64cc9-1e2d-4855-a003-62d25c338423</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b673c3-1154-4477-b13d-95819ee8bbe0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b7a476-8c1f-4fd8-88e6-c1cfbdcad4f6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b86815-6b45-45bf-82b0-f802b3cf946b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b8ba52-4cb9-4c63-af69-42df54c0675f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b909d1-8c02-42ee-a1d4-4b4322d47830</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b94097-6517-4878-b045-216dac8ab057</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3b9f3f9-ef79-4653-84aa-d9d8ea1f3ff4</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ba53f7-ee45-4922-ab1c-aed1772d7257</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3bb7b0b-1156-4afe-9a0f-26d7873de714</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3bca48c-ab07-4ba6-8057-32d86ee3abd8</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3bcdafe-d98e-4942-894d-5ba96a8a2ee3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3bd6b85-9b7e-4a21-8dca-2c58d6eaf290</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3bdf6e2-2474-4422-ad37-30e3c041848b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3be3e3b-1670-40f4-9339-970b664080a6</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c07d2f-d072-4f59-88c1-3d242d65dd8c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c1cc7d-b26d-4838-be0c-80976068a10b</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c1d8bb-66cd-43de-8fb3-81870f3fbcec</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c1edbe-898a-451a-99df-245d4fc08fcd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c38cee-e2d6-4ac7-8f69-44b8ac797c28</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c624ca-a578-4625-b162-f74163f0a434</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c71bde-601a-4b11-ab93-18c2f1798851</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c7b7d5-c699-4365-80e3-d4eff2e6fe4d</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3c9da64-338d-450d-9e02-2e6db8353919</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3caa689-16b6-4558-95c2-cb0b9d5b7c45</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cb2700-ab00-46fc-ab4a-7fba8fc7ebf4</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cb74d7-77b2-40e0-afa4-d1b60f6c7516</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cbd2b2-61b4-4d6f-b3cc-c550cfc4ab8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cbe14b-5e50-499d-92a9-4cf650b86a12</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cd244c-10a5-4e6e-b58a-72f75dcdff42</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cf8070-17c1-4bec-9455-7ba663dde31c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cf9401-453d-498a-8df4-8566a6285b87</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3cfb42e-b6b4-45f5-a0ac-df3a550b36e9</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d14575-c267-43a7-9cc4-e6d0fad645c6</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d2461b-783f-4b5f-a807-e12f06f79b74</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d3369d-d4f9-482c-aae5-2316b02dc2a9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d49470-ddbc-4f19-afa8-610065ed9baf</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d55323-8e2e-4193-9c47-f156b9dd46cf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d61af5-6957-4cb1-a557-cc6cb3bf4da8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d6b373-11bf-4144-ab06-85f5f4b7bdfa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d6e9e9-0fb7-4f3b-8aff-6e0fef6322b0</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d70aae-676a-48f4-ae08-8b78344a8c0f</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d7758e-84d8-49a6-8050-fe9ad88e8539</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d83044-dc5e-4307-a5f4-02061abc12cc</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d87428-3e30-4a46-9d69-f7875191211c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3d9c629-a7c2-49f8-b119-8fb56b2e7c66</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3da20cd-9099-499e-9027-b6e134327d7c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dae321-c02c-4664-9202-5e88812f44a7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dafc32-11cc-4b23-84f7-3572ea78b84e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3db109c-a000-4612-b547-efc3028e8515</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3db193c-050c-417d-a5c7-9bceadc5beb2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3db94ef-5833-48bb-a2e9-257bf43b37ed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dbdf7f-4762-4aeb-8575-393d8eaa2903</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dc30f5-cf4f-483e-be65-054ca9187558</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dc7357-0143-4b06-933c-62626a5eecfa</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dcb78f-eec9-4240-8439-6035a7d7c2c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dd9b7a-e912-4e81-bee6-5a5c02a7b307</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3de3e50-a28a-4d9b-95db-68e3348680a8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3def457-0096-4708-8645-6d8254f952d0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3df4aa6-ce33-459d-8bab-b8e34d662afa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3dfd597-dc97-4d83-8d00-54f509ccd7d3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e0118c-f0b2-4605-abf7-012b5f898e78</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e0821b-9c61-4da8-a303-23c0747a66c5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e13bfa-6ecb-4c45-85bd-ebc295b97c64</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e166d5-b04d-4683-87ec-fdca52b263f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e17dde-b47e-48ad-8ef8-bdc36f5d4925</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e20271-0512-4df9-b12c-8926cd098232</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e324f6-088a-4a1c-8ed9-518b53e655fb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e3bdf7-115f-4d2a-87b4-036360ad3d69</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e3cdfe-163c-4a8f-b3e3-718e23839105</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e42fcf-42dd-41e2-bb6e-286f3937de86</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e4698a-6ab7-4f49-802a-023848a4a6fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e51925-b0ee-4e2c-921c-0057686789db</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e57654-baaa-403b-b9d6-1a3549fe6f6d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e57f56-fdf2-49e3-a410-6ce521a0176c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e64a2d-48bf-45d6-a1dd-30a2ed318b41</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e73ca6-3895-4647-bada-c6a9548ad045</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e76120-f9eb-403b-a6dc-971400eee034</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e76f8c-52a6-4a43-b22a-c02048e484c7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e7ca12-7b48-4094-a066-d2ee8bd8fbd7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e94d88-e4dd-40c0-a03a-825b924c67b8</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e98e3d-ae4f-45c8-b19d-d443021cefc5</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e9b1d5-7928-4c29-9f97-52b99d268de8</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3e9deb8-f510-48a1-aa50-62965a1e8814</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ea4e77-ca0a-4d37-9881-7690bfd8963c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ea7f97-d51a-4c39-a752-8ee5b7dccdee</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3eaad68-2366-43b6-a0b2-575b741758ed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ec6140-e08b-4434-a698-cadd2844dc09</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ecc22c-96a7-4c71-8023-1a15e80b80d7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ed6328-7ca0-43b1-95c7-c1b9a44ebdb9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3edb30a-b85d-4fb7-b1fa-50c3e2133d01</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3edc478-1d59-4df1-9a98-c19cf05f20c2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ee4c90-e15f-42a9-8ddd-68539ad1f998</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ee63a1-bcab-4834-a357-360198b979f5</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3eecbd8-c9ea-45ea-8627-49f1c5793528</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ef3572-0aa5-47e6-97af-1858718a8319</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ef98a5-27be-479b-836e-c9ce7dd26ff6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f0102a-f899-4d89-9ddd-3cdcc9c19908</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f01c37-23f7-4172-8ae7-9861ef5d8013</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f3c03b-9dc7-4d14-854f-ffcb7a86e42a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f43536-7623-42e4-9e2c-4067e30f3043</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f4e133-8211-4ee4-ac58-fc7dec1ee187</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f65a72-60de-4f57-b97e-bb56fd285c80</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f8133b-979b-4595-bdaa-7dedba118470</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f8538f-f333-4395-ad9c-60a710b9f049</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3f8afb0-caa1-40df-8d8a-622da32aaa69</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fa9a03-5021-4f42-b0ef-7e5bcbb3ffdb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fb12df-8310-43df-86fa-0216024de4d5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fb8936-b7c5-4b56-9a91-27568af8f02a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fbb61d-78da-43da-a35b-e2ed61111f92</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fc654d-5813-4c77-bad7-d8edd6671e1b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fd8d21-5897-48e1-bba8-034ef4350715</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fdca63-a19b-4154-96e1-7061bc45d119</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fdfacd-388b-4425-86f1-be608fa308eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fe20fb-8c40-487a-bd03-a9a6f978fccf</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3fea5e4-2d82-4064-8662-619beb440123</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ff214e-c7ef-478b-a45d-377a4ad8d33d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ff542f-5f4c-4c29-aefc-6976cd1dd758</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ffa201-fab6-44d3-8ae0-efb74d0b5680</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a3ffc57c-d246-45fa-9a26-9555cbc6a661</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a401150f-2e5e-4fd8-b5c1-406bed7bc240</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40120a6-784c-4c95-bd53-f6c0e36a8323</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40316fd-d2d8-4dcb-b9aa-c71f251f5bb2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a404e1d4-181f-4e95-964e-f24a4d5e035d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40662f8-d2e8-4894-a80f-8f7b8f58bf37</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a407cd45-98ca-4b07-b6d3-48e78dbb5997</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a407d25d-d4c3-4900-a70d-d885d74c18c8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a407e1bf-216f-4b6c-a6b6-bd5d21c1ac56</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a407e59b-330e-423d-a331-035cf52fe230</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4082b94-b009-4ae2-9093-21fd0603659c</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a409051f-0537-48d1-a4c1-b13c09f53f87</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4099054-549a-4738-9fc7-34d509523ffe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a409983e-09fe-4138-bbcf-c1f5538fba88</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a409b73b-3c44-43c3-bab0-9e1dcc26b0ab</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40af620-a22e-4c00-a115-8d69eb638f3d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40b2fe2-935b-4650-a90a-9421e0dfbc7e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40b7e15-5ca3-47f0-9c8f-328bb89da10a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40ba415-c180-4703-b7b5-a01622ae25a3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40bdf0c-1169-4506-b4be-dd5305c849c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40ce465-357f-4ee5-aa92-82efe8da5804</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40d4e45-4ea4-4a6a-8e5b-2c1e2ce472d3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40ddc8c-b07a-4525-b07c-907cd3abd2fd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40e453e-ca55-4da8-822d-c1284971c501</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40e68b9-8b65-464c-b053-26f2ccef2600</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40f6717-62d1-467b-8570-9406bbaf7b78</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40f923a-58db-478d-8ba6-d7708abd9f1f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a40f98c3-08b7-477e-9335-fa16ae7602d8</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4100b04-737a-4213-8c61-28827dcc068b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4118508-c020-4685-bd33-d105eaca4b0d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4118e45-6e4c-402e-b9b8-116ee42a1ba7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a411eb77-67cb-453b-bd07-02a37c2b9cd8</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a413f197-e2e2-4b18-8344-24a9dc970f64</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41421c8-6981-42a4-a14c-14cee9eeaf23</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41457f8-1896-4e6a-8e80-04a33dc87b38</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a414601a-75f0-461f-8c52-23efa38ead9f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4160165-3eb9-4063-b215-504c112d8dc6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a416bdd1-540e-476d-9c5b-f1545a8eca20</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a417d47a-e49c-41c2-82d5-b84f07f5a426</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4184967-3dc4-4a88-a1ee-73afd9a0c677</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41a0198-c5fb-419d-a8a0-ea818ac15e57</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41ae051-4bb3-4fdd-a1ec-fa738b5909ca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41b1b04-50a7-4306-8245-61d04bb7704c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41b4240-87da-4b0c-99c8-1384266aaf8e</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41b771e-0272-4417-a46c-00e72ccfd8d2</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41bd6f1-a0e7-4c2a-a3ec-64871641c445</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41d9eb8-1e21-4afb-99bc-b5b9a6251191</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41eaeb8-24c7-424f-973f-b21301c01397</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41edb49-4f6b-4167-9c01-1c98cdd21e76</loc>
    <lastmod>2022-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41f7a17-3177-4a2f-82be-a203ca563849</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41f9f5d-1f73-4111-8323-1f8bfe4977c8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41fea13-9ff4-415e-8ab8-aa7554dfb7f3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41ff7c8-fb46-4e98-8a5c-a2feed4645c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a41ff9a8-3e6c-441b-96fa-eb02e6267a85</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42019e4-a125-475f-8e2c-e0dbb3cbf296</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a420ba23-0197-421c-921a-2053458b455b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4210d99-957c-4c3b-87b9-343244141f50</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42149fd-05fd-4273-9c3d-ceac0ca9a5a9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4214bd0-4fef-419e-8523-60595408bc72</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4219403-f605-4f20-8758-e9f9293a94ef</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4223f29-de04-435d-91fc-38f75e41d812</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42269cd-ed7c-491e-ad6e-2d3b0fb43a01</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a424539d-2ee8-4ed0-8475-82554556b253</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42521d8-f2f8-44bb-b469-ba72c971bf96</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a425600d-3837-4f3b-a95c-41a47df4c9ba</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4257dd8-0798-4003-a8f4-fc86b7fe80ba</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a427df68-f98e-4041-a591-014804cda5d8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a427fda0-eb25-4e17-9a17-53ad95cd5ae8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4280f9b-ac64-4022-a6f8-e846c2836796</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4286c15-3b20-4e88-b7a0-401bc7887561</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a428b388-b8ed-4d2e-bdbd-87bcf3c8be1d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4292107-a857-4bb9-ba18-574e9967d9ae</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42946fc-dc0c-4e06-8690-7598d9716edd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a429584a-e238-445c-9950-2966007d0ea0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a429d2ec-47c2-46f9-b433-2e303e6ff5e5</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42ae98c-c2ed-4992-ab60-fd1eaed9f030</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42b4a84-a245-46b5-b6a2-d05d5ed23ccd</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42bec98-09c3-46e5-af81-a6d85bc0abee</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42c1255-109d-4642-9d07-23127b63617b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42c43bb-acdf-4955-83b6-cfedf68406ae</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42dbdd3-0364-4021-963a-5e3104ace38b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42e528c-3853-4543-a7b0-8a804d04508e</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42ed841-64f7-42a3-a143-aea610498ec3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42f1f3f-d732-46ba-b437-d3e808a2cf46</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a42fcc30-e919-4d5e-99d5-b2ef492b78de</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4303e24-0134-42ba-909a-c548063498cb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a430f5d1-495f-488f-9cc9-11a7bca46f11</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a431039b-96ac-466e-aabe-c626d0c070fa</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4315dc0-1541-4a28-a85c-9c5445467238</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a431a2ed-5472-4a0d-89b2-6f02a2220c15</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4325c3a-72cf-4f14-9506-6006b8c96f58</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a432d0fc-ad5d-41ef-8f8b-a9a8e3f0adf5</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4330372-acdb-454f-800c-8d8eaa5d56c3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a433d092-a085-4a51-a58e-49b7fe31064e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a435321a-a813-46c3-a2a3-483a5ba0f3b7</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43634f0-a0b9-43b6-aaf5-5f47c2c94755</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4375b68-443f-4069-8c36-b3282c2f8856</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43862b6-a001-43ff-9bab-00880eb9180b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a438d2fb-d254-4f82-8314-1d40bf77a1d1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a439132a-8a93-439d-bfce-2565e081ebc9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4392210-b264-47cd-96b7-895a823d96b9</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a439224a-7b01-4892-ad5d-bc14b19301f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a439ee50-37bb-4827-9cbb-a11b21be0830</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43ac43e-2a00-45d5-b55c-2b452e403b53</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43cad81-d498-4c2b-9793-5a7dfdf7d3e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43d98e7-7fa9-4d33-8243-ccde0cf1357c</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43e1dce-4656-45a1-ac42-5ea4db3ea6d2</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a43edb59-cb5c-4d9f-9d58-909cf713030e</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a440ec3e-0724-491f-815a-3a3035a8cef2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44112a0-da71-403c-966f-c6a8aec094a3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44120f2-9f40-4dab-b620-f06183262c5b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4412700-1e0e-4fe3-bbdf-0537a9f909da</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a441ebe4-52dc-4495-9bd8-2cc314d520b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4420e58-aec0-4485-9dc4-71a10dd6b9f8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4432dc2-52a3-4675-9ea5-3ebee31cc8ff</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a443e289-2d64-482a-9199-cc94c616bf8e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a444d1c9-2bb4-4551-8941-46bc6ad1c168</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a444f234-9597-407b-9ded-5932cc896004</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4455fc0-8393-45ff-aacf-31ae3a351b9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a445a59b-1fde-4a81-a32b-9265084701aa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4471ac0-c59e-4c99-8788-67bc9d55e787</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44739f0-2f2b-4341-ba9c-8e4981d45c6d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4475f3a-a492-4ca4-9d64-aa50d4db982d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4490efe-8612-47dc-9c10-55bc90249236</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4493ea5-fae7-4b91-96d3-3157407b3086</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a449b0f4-5f4d-4366-aa99-1762d9209972</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a449c802-6519-491a-a8ff-940ea3b2b91c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44a11f6-2443-4b17-ba17-1dd9244431c2</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44ad191-7d21-4fc3-9155-e35b2c0b1137</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44adc6f-55e7-45c8-a031-34ded495bda4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44c5e07-9034-4457-a4a6-1d3e6ffa0e4e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44d68a1-79a6-4af2-8893-e82af1019ed7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44d7d56-1ae1-4198-999e-a3ea86adf367</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44e0318-eb19-4012-ac81-6b8986f5a274</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44e0fbf-1bd9-4d6d-ac26-77fec90954f4</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44e2d4b-6808-49c5-ae6c-7deb519794df</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a44e66f5-9d64-432b-9573-9c9e5de45f05</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45002d7-0ed2-48dc-9e14-117b0de8d79b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45057ee-306a-44a5-96f7-b95fe67fe11d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a451644f-8435-4209-86db-36418da871e0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4528ae0-6341-4bb5-a703-94b5a1696104</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4537816-745b-4cf1-9624-ecc3327fed4f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a453b528-3a4e-472f-a9b7-ee30dec711b1</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a455378c-90b4-4820-9079-86905d9c0253</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4555825-56b5-456c-bd34-1628475629ad</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4558afe-9f64-454f-9131-3b3b41449bf0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4558f67-370c-48b2-a735-7cd4e689965e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a455b620-3573-4334-9bd7-8cc1447e83bf</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a456548e-d292-4191-919a-c31aca2881fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4569347-61a6-4d8e-834b-15bd1c93f898</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45723e3-a19e-4ba8-8374-545da2a4e190</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4575377-7e56-4b36-af24-4337006c06b8</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4586acf-027b-4c93-807e-5c94c2af23c5</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a459309c-9ad0-4b03-b289-3380f8174f1c</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a459ec5e-b429-4341-9242-27a7ec99c10f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45bcae8-4de5-451a-8b63-5d50dd7e752c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45c5058-8c07-474f-941a-77e99b1f2655</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45cc04c-df58-4010-98f7-6688794df008</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a45da604-0469-43c9-b515-a2e5e0a586a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4613ea9-9f02-48a8-b3fb-f61019435cd7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46172f9-531f-4034-bc1f-49d3f67b973a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a462cde6-ee11-4340-acf0-21de6c74c3a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4631c74-3451-4bad-aa0d-12762cc1cb73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4636b6f-da49-4b07-8519-09611044bbbc</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4637ca5-e172-4920-b8fe-c9dd0961d1bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a463c9b6-da5d-4c99-9113-e6be6b04fe82</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4647fba-f520-4f93-b333-a5da21a3776a</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4648843-2ae9-4136-b028-85ddf0afd557</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4654262-4ebf-4b8f-bee2-a74588ea484e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a465ac7f-9134-419f-803e-3796a49ef75b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46601a3-135f-4906-a71c-f25f9fcf81cc</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4672139-3359-4c92-8ca2-e8a1ca160e90</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46755a6-a196-4693-bf8c-860d047a1695</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a468f49b-95b4-42a9-9603-e165843447d0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4697327-5bde-4cab-bbcf-e33905c6cb35</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46ab8de-0073-4a13-92ab-bd1d9aedbe82</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46b4fb0-4820-487c-ab59-ba5730714b7a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46bb4c3-aeb5-44f6-907a-7858356d0c6c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46ddc7d-86ef-45cb-b5f3-11f1826a6921</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a46ffa68-42c0-4bb2-bb13-331caf99cb54</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a470a21d-2cb5-4238-bb27-3b199f5d186e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a470ace7-a2c6-438e-be5e-341024628c1c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a470c9a0-75e5-4a34-b91a-cd11a99df025</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4714cbf-b619-4226-b964-c1ffb53c154d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47210eb-f534-44f9-95f9-43e7800c3026</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4722e16-3cc7-4d13-83b2-fee3361a82f8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a472754e-4edb-4147-8854-6e0ed30712e8</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a472ec99-9fa4-4116-8726-3e6ab4572893</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a473989a-0fed-4d6b-af05-7c6df4ef6958</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a474a2d3-9eab-4b2b-90d6-61c71ff703fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4758dad-3616-4d51-bf90-eace5b0faca4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a475b3b0-53ce-42cb-a845-4e084c8212cc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a475d745-6cf0-4a2e-959a-91a6132e9d2e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4766b67-3fc3-4858-b297-ab8796aec19f</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47798cd-3e60-42f3-8446-c6c38a028972</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a477cae6-cd2c-440d-b670-bc53e79ad878</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4793df1-a9f3-4649-b21b-717c9fbc131b</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4794411-2305-4720-bd4f-4e3d930a9ff2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a479fec7-6b41-4f22-bc73-50b0980d4ee4</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47a15d4-9510-4606-9a00-ef5cc97e9150</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47b1e94-6f09-401b-80bc-3dcc7200006b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47c509e-a291-438b-8816-da3dcfa58e50</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47c5562-cfc4-4f7e-8ae6-b517cdfcdbf3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47d468b-2444-45e9-bca4-068cabf4dc95</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47d8f95-3028-4319-9205-1140e9ce5945</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47dc5a4-6ec1-488a-9e2f-76447ea6e6b2</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47eb654-83c4-4486-912b-7d484593ddb3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47f0208-c539-4177-8b02-e22736b90890</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47f0d11-0ebe-4f3f-ad87-ed32166ab4fe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a47f51f5-2a91-4f4e-8a51-8c8f086f902c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48014f6-7b68-4c6f-9c66-e9dfcd6f112c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4802310-ee05-462b-bf00-1018f260453d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4803faf-f0c8-4cf2-a133-dbda0ceb307f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a480428d-44b6-4264-9af9-72752cd7dee2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4805dc4-a80a-40d2-b7fa-e73ec439caef</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a481fc1a-6955-4364-aa40-2074606d9bbb</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4840e5b-2d70-4305-9840-938bd0af3afd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a484277e-5c5c-413f-b590-66879c47ca87</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a484367a-2dee-46c2-8c6e-3e940f24ea29</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4857d35-d2fa-437f-9de3-d1d7290ba15f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48600cb-a374-486a-8039-c3f865a2f907</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a486882b-52f2-4c46-9d21-41eff2b18dbe</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a486ea92-bab2-4c7a-8c76-5fe2dd000d5c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a487398a-ae5e-44dd-ada8-34a204ae5a1b</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4879f98-a493-4008-8482-9f46bfa74529</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a488cc92-fc7c-4fcd-aaed-d89c2265987c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48a2f07-0d14-4542-aeb6-f2361bf6d571</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48b85da-4dbb-425b-ba6d-7a5952788976</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48c6ec2-e0cb-4c9a-ad6b-42e1f9fa612a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48cdbcf-cec9-42fe-a305-19ce057b7400</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48cef20-4f3a-474d-a706-9cb777a25f46</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48e149a-39bc-49d6-ab11-b8a82d559e76</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48f3782-11d8-4254-8747-688b9df52c68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a48f560c-e260-434e-92f4-1b42f0dcfdd1</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a490c040-5529-4457-ab46-cd37f244d5e5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49118ea-3fd0-4100-a005-d5110ea56695</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4918c37-0e0d-4ea6-824f-0e7ac8881abd</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a491af0a-b9e6-4098-8e9f-5bd1903c01d1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a492286a-3d2b-4578-8428-d03346e99094</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49286b3-86b2-4633-a426-a1f7e4e982d6</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a492a88e-2bc8-4ef7-aa2d-f8ef10010fac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4930ef9-87f9-42c7-98a2-ba7c0bad016f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4943300-5738-469f-9b6b-f2e5df5d77a7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4943fdb-c35a-4bc2-a78d-98ee172ec1b4</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a496ec30-b8ff-475e-996e-a0779514c5f3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a497435f-2622-49d8-940d-0a78e2a9e670</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49885cb-bc07-4cef-b43f-4ef5fd393cab</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a498e2a9-8396-44db-8d2a-3b14b3bea995</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4992f09-0686-419e-b45f-49332c57e577</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a499d17d-bebd-448c-a87b-e4dcfd8e3c35</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49a0057-6590-4b42-8f88-c6b18ea5f73e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49bbecf-d310-43eb-83f2-842046acdc7e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49cc2e7-e25c-4c28-9578-39008fb8a037</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49cc56d-5adc-467c-bebb-064190fac3a0</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49cd209-a7eb-465b-b472-fbeabdb5f3df</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49d5780-9929-4632-a83e-6061943fed09</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49da1dd-1e24-46b8-bb91-2e12bf1c38c6</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49da378-f071-4089-9824-632813909f2a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49e970f-59e3-422a-b429-cefa45f430c3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49f1ebd-642f-4955-a330-418483795f86</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49f2074-6329-4d4b-a828-d086e302ebd8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49f46ba-d14a-4f50-94a7-9c4f4edd6114</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49f902c-df10-4de0-8de6-79e88eaa3660</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49fe23b-2be5-4f8f-9e50-583cff420349</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49fe84a-9ba0-49c1-8e64-a49199f849e7</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a49ff86f-9582-4705-9c1e-46e9eba03a70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a0229c-5754-4b0e-b681-9ebbeea8a010</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a02de1-7f10-49ad-a2e3-208bbea565db</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a0c12b-3364-4497-9067-cddebee5feba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a1e77c-40ef-46d3-a487-c4977e143af9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a37dcd-ecb9-4a50-ae19-af8ce4c7c2ca</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a4c3fe-c511-4ff8-885e-2d71001bb560</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a6582c-118e-4d96-864c-20949430db6a</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a6c1bc-b673-40c3-a137-6e6aebefbcda</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a6c3e3-9a40-4bed-a36f-0e6079289584</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a728ef-d3fa-431b-be12-a068ac0b828d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a74767-00b9-466d-b9e6-1fb79046eaa0</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a84268-ae5e-4eb6-9de6-038e7b94f1d9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a8ec5c-89ce-433b-af4f-e7e78a30ef57</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4a9c21b-be7a-43e9-a598-2c2f77f97339</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4aa0691-8892-4dc4-ad95-d3885e6372a2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ab03a2-d549-426d-af77-b9ed56d8e840</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4aba6eb-d527-4d34-92df-e0f7b1182fcc</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ac89bd-2d2a-403f-a729-e4d3d2ad40d7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4acb3d9-b4e7-4867-8463-2ecd6c8e5cac</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4adbe35-a747-40d0-aac3-70b2366385f3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ae3a6d-2b32-4a2c-a6ab-8d25794e1aef</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b22471-2ca0-4970-97b7-6d4b65cd6543</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b26935-8b89-4b5a-aa69-f59cb4d073d6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b26e77-5fff-41de-a8bd-cba45caabb92</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b378ab-d2bd-4dd6-9cec-caaa186ae83c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b3c294-c58e-4e41-8e1b-82321894e042</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b4eedd-656b-4b49-b618-4131e1ecae0d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b5bd01-ecf0-49d4-8240-6ec22384b887</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b5c7dd-ffaa-4479-b257-5b0185ac02c7</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b681d7-b25c-418b-9fb6-6f082291ad2d</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b696e2-88e6-4208-bd21-2f972644fdee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b7676c-413b-4223-a48d-2f266f0a0de4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b77459-a7c5-418b-b0f2-2f0565cb429b</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b7a0b2-b518-4cc9-acb6-191b4477d8cf</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b85f8f-051b-4e28-b7b1-c8a5bb377d8c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4b976f2-d678-483f-9e42-bcfa77d8ae22</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bbd293-c347-42cd-b258-ea84d111ce0f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bc3cb1-fa58-4752-806f-bf67e4153443</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bc810c-3f38-4e9b-a1b4-f096619245fe</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bd14e3-e775-4d38-a932-a256f1ab9dc9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bd3d41-b099-4f54-9270-db6985326bcf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bd816a-cb97-4f54-be60-36976a880600</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bd9c5f-b6a4-4ccc-8025-efc1cd75ef71</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bdb286-2c4b-465b-afb1-49e7c8a467b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4be711f-6422-4548-a7ce-b17645d3a242</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bf131f-0324-42f3-8a40-b2eb2d7106a3</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bf9c8a-d4f3-4730-8ce1-840cb1d38bef</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4bfc2f5-785d-4438-8971-b3df2d5e2476</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c04c62-6b37-4044-9e34-6e651dc12637</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c1bf70-2a0a-40b0-b8fa-d8d67a91d77d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c28f73-b838-40af-b6a2-912d0ea9a251</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c2a1df-9e25-4181-ba84-8dfee54cdc19</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c2c48b-d5da-428d-a253-5d6e94835567</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c2f5d7-4c0f-45e1-adbc-15263574f218</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c44813-ae19-4566-94f6-abe7127371fb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c4bec9-fa33-49da-8479-de263c02c43d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c5aeb3-c8c0-48bf-b32f-3471eba78a62</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c60da0-02cd-444e-b431-05ca33cb1bf0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c6f37b-9c90-43f8-851a-564a217a92a4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c756e7-3cbe-4d90-ab09-30c76241ffc7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c75ab0-7717-4451-859a-9b35eb35a090</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c78381-7279-4d7b-9eb8-c7ec3abf2b31</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c790f1-02df-453a-a175-6fcd4d5e5690</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c79691-ca0b-4850-a29d-2621e0b8fe19</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c8a579-c380-4abb-aff6-0b30e64b8890</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c93efe-30d1-44dc-9d9f-9a7119113624</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4c967c0-4199-4a44-b080-15613ea06f92</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cac153-d8e6-49a7-8011-efe390e321ce</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cb2d1e-74be-46b9-a054-5593ef848e6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cb31c0-29e4-433c-b124-08dbd36b3a4a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cbd79c-e254-4236-a2e2-b29386515557</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cc0fdb-6d97-4c2e-b956-c3da325e7215</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ccf683-c663-4119-9567-953f77d15353</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cd2984-29d0-43d7-be37-310908f9fd5d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cd3102-98be-48b2-902a-cf43a465da0a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cd8dde-20fa-4f49-bae2-f607904fe436</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cd9a43-4a57-4302-a32b-e398081377ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cd9e94-2f53-44f2-8b88-157babb4f042</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ce8e39-ff3c-476a-8621-3aeddfe7d8b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4cffe8e-d8c0-4d31-985b-fc348d6c9bbf</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d13db3-2ec3-4081-afcb-91e93b110c85</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d14128-2af4-4051-a88c-d409afcb2b47</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d234f9-abcc-4c67-8a5a-5554c5f0cda5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d3d1dd-1d1e-4dce-89af-f8d4c2112212</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d3dd88-86b9-4e00-8c68-70e1b1142352</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d4b06f-8046-4ee4-92e9-4a4187e1bfbb</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d4c4b3-e6ab-4f78-bd62-51e4e3126ac5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d53b84-a0b8-4ca1-a765-1b6a91e3d8c2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d66a2b-f606-4400-b73c-82e837aacd40</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d6a157-c7c2-4d6f-826e-ef503b466f2d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d6e243-bd8e-4987-a11d-2bb640d9071c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d7795c-6a14-4fa6-986e-4084451251a8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d791c9-e05d-4c3e-8b26-c57cc248603b</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d796f7-a67f-4a39-a4ad-0e62034e0407</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d7c2d0-a2ab-4aaa-a0d1-28f7de2042d5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d8af67-3618-4c9d-93df-7c56f53ec57c</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d92761-0f2c-4d84-8480-6031ba51416e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d96723-79d7-4361-a582-7d21091c77a6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d98b8f-fe99-4177-80dd-7aa373958a06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4d9e58a-deba-493f-a50e-e59327e2036a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4da1155-3e38-4db5-b3d5-f60c892e2b12</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4dc02fc-bf45-45fc-ae3e-583ea588cc8f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4dd22e1-db2a-44e4-9929-83a3f7f7b760</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4dd3087-7ab4-4863-bd45-0c2129270b2c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4dd3c19-2351-4730-b2cc-8ebf3e05639c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4de362b-9639-46f8-8ab2-90b13ce1e0ac</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4dea0dd-a478-4c93-a726-04ea3874e048</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e20f06-f286-4f67-9972-7def36e9249c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e23852-61d9-4b63-8c15-2b960577f2c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e2ff36-a879-40c5-a6ab-c1272e2d27ac</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e30240-f23c-4c1b-b482-4a291da83964</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e3b5ca-976b-4200-a74a-0960c396d261</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e73c84-3277-4a08-9774-c36b97bdb868</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e73dea-64ca-44f8-b9d4-2a0951107643</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e7aace-fca5-4dbf-a349-b272af0de801</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e7dc3a-5b2b-4fd9-b5b9-562a9028cd24</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4e90a41-fe69-4633-9480-747e39882add</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ea1c49-6a12-49e5-a7f5-46aebef824cf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ebcadc-aa9e-4d0b-8b39-461758947924</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ebe238-ae7e-49e7-b1bf-d880d5e1a767</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ebf51b-0b5c-4966-bbfd-481fdc8efb49</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ec33f4-c352-4d6f-9e63-fb5a740c26b5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ec40ac-c50b-48a0-9179-191f35f68912</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4eca73d-48c6-4007-90e5-98e44653e8cd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4eddfdd-85b2-495b-91ad-d15435d275b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ee47da-ccb8-46e7-9db4-ec553daa1436</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ef391f-dead-4975-baf7-09f41bd9a1b8</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4ef4e7c-ba72-421d-9745-b91a7b94022f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f08def-3873-4749-8415-f47016a492ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f0938e-00f3-425a-bf07-006448036fdf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f16c83-d69c-4987-973a-6c2ba6ec26c6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f23020-3cb3-41af-9a72-62661be072b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f30f18-95f3-49da-9202-797362882536</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f3c2a3-f6e2-4021-8644-d027650cb785</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f3f9b2-0b6c-47b3-a088-a48363418e1e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f4dfb1-155a-471a-816c-1663f2200157</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f4f836-6b70-44ac-882b-9d6a2e1ccfe1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f56e86-1e9a-4eff-99a0-80cb7c771abb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f61137-2545-4228-9974-9d6eff5a9e1b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f67f45-e386-4c65-ba31-9ad57c6e9506</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f6a73f-d376-4132-8ec4-a3de2962c10f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f71c5a-4796-484e-ae1e-c2be2345bdc9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f87641-84cb-42ce-9e7d-0e6351f7a06d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f908d0-a984-4daf-b51f-42f3b3ae1a0c</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f94631-31da-455d-a2db-d14bb9aa1394</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f9b417-8930-4381-91b4-ee8132b21e25</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4f9d400-438a-4cca-a47a-a32b306d3bc3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fa408f-7c24-4523-8747-aa0f0d7ae447</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fad1b7-43a0-495d-81e3-0b29dc6f9aa2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fb1e60-f18b-4ae0-bb9c-cbd596fa5b88</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fb4c4b-6f70-4309-bb81-c123fe3a60f2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fc5ac4-ace7-40cd-b5e9-1a29f4b62d14</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fd363b-3344-4d65-8433-196f5d70af72</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fdcf83-a9eb-4223-b89c-1c95c4db0e8f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fde5f8-6d0b-4ebb-90fe-15dfb92a7db1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fe93b5-59c6-4952-82fc-e62d77a6ca44</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a4fec47f-f1ff-4dbc-b2f0-7743c5581748</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5001934-4409-4361-9c84-39a6c72dae9f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5002003-a4bb-4142-971a-d9e03bb80677</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5005a67-3609-436a-b2bd-c6b0cc93fbe6</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a500b7d9-f7ca-4023-ba1f-8f19500607f7</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5015332-ac6a-482d-b9ba-740501720e3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a501539e-2a85-470e-ac7b-55ea4b2547e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a502b226-573d-4c61-a6dc-f9de4d758831</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a502c9be-55c9-4844-98df-27d5ff205599</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50423cc-5124-4a45-85d5-f999f23a5581</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a504340a-f54f-4a50-8fd1-b3fe135b7a9a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a506aa8c-e389-4098-a5ef-a4a263a7c052</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a507a44c-171d-4305-bf3e-3edc9c8c164a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a507a69f-d7dc-4b08-9a11-09ad3e625820</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a509af5f-8c1e-45a5-acf5-6a4ef16fc186</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a509b402-ebfb-4eba-9063-de68aa41a5fc</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50ad7fd-8210-4a4f-81e6-6f74ec889278</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50bed93-f34f-4d3f-bae0-2a4796426813</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50c50d5-86c4-4c2b-99c1-a085d0ccfc33</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50d2ca9-b753-4993-87e6-3ffa500e9a0b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50d4db9-6153-473b-9c3f-fccd06bccdca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50efe32-4248-480f-9526-1188d0c4d2cc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a50f336e-7e75-4dbd-a2b3-2b04b84c8196</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a511cc75-f8c8-4fbc-8f89-bfde9f18685b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a511d631-017e-4d70-a9ec-e466f66b2d17</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51243b2-27ce-459b-9f92-a053667f67ad</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a512e622-1543-4c34-9f92-f949182cdefd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a513f5c6-d5cf-42ae-bf94-b1691577bffb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5145797-b51b-4be8-ba83-9f4213e8a55a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5150d73-e78c-4677-bfbe-bfa51ed0f0ee</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5151174-f4f4-4ee3-a1a8-748d9f255a31</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5156634-5b96-410f-a5e3-cab24cc16f05</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a516f426-3404-4e93-9396-2df466f9287a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5190fac-0e9c-42fb-93ff-7b05636e4aaa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51adc78-84fe-47ed-8dc9-2e1e92035bd2</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51afbc8-7566-40c4-a614-c04b35f429cc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51afd13-d603-413a-9b40-418d3c0f55f0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51cddf0-2755-4e81-b366-e3890a5f29d9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51d4ba3-a12c-405e-8182-ee606c3c105c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51e1e6e-25b5-437a-9a3e-5e4d04305502</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51e4733-8c7f-4701-8c84-bca96b088655</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51f274e-1349-4bc0-9c12-7f60a0eaecf7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a51fac39-be62-47cb-8a2d-30fa155e269d</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5203a91-790a-4a3c-8f5d-002b8d03ee76</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a520ae3a-b8a6-4e3c-9090-19f582565f30</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a521c9f6-9bd5-4989-98e9-9ff9847ce92e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52304d1-6a65-4e38-8c29-6c9828e2a4f7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5235e42-f6d8-4e82-a307-92349c6ece10</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a523b4c2-9fe7-442c-bde8-2b9312bede8f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5256b6d-ba5b-4eb6-844f-926381aa4526</loc>
    <lastmod>2024-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a526a4c4-4e31-4df6-9a40-567d954c71d8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a526f471-03dc-46d7-88e5-47bc7a39e316</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a527d2a6-d31a-4142-9912-34d96a234368</loc>
    <lastmod>2025-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52804b6-4c9e-4829-8779-b13eb2c67c1f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5290e05-10cb-4fae-9ed4-b87cb72c44de</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5296648-d699-453b-abef-719eff0bb5b8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52a052e-3027-4b85-9977-696ba27021d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52a4b93-b26a-4f7d-ad6c-65f0f2823201</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52a6c67-396f-4cc7-8f64-7cdf6c14c69c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52bc134-44b5-4986-92ff-c525a3c01cfb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52bd33e-d2bd-4426-8334-8e99266b542b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52c44aa-0946-4315-96a3-dfd7889b630c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52d8977-a0a3-4ba7-9ecf-7ffdd83dd35f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52f32cb-1ce5-4eb0-b08a-ddefd1b3c686</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a52fc3d1-72c1-4a86-a491-e0936a7e6f5d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53024e3-1e51-4232-93c7-01562cf248ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5313678-6777-4671-bd36-9ed1a2b4a55f</loc>
    <lastmod>2024-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5319a9b-ece9-49ca-a897-6ef3d3687cac</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5324e0a-8906-4210-8b0a-9ef2e0d277c8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a533e3c2-44e0-489b-ba02-8b3100c97eaf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5341a84-0892-4576-87c9-0a61fc3db7d9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5365a91-0954-4bec-82cb-fc015e191b71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a538af72-1144-40a9-8de4-face180e215b</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a538f370-7e7a-4cb9-85e5-ad488bd388f1</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5394737-e1d4-480a-8105-f1c69ee1917b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a539773f-b3a9-440b-8948-c1cfccd52dd4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5399565-dd51-4249-a1cb-61258aab75a3</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a539e98a-703e-4fc3-b495-b01a164efb21</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53a1873-b077-40f2-bfe0-ef936c62d648</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53a5b47-7200-4ec3-8d1b-c0850ac31364</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53b6db0-94a7-4f79-82dc-af26d74019d8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53ba56d-ddeb-45c2-a7e4-3de453193f03</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53c9bfd-ffd3-4d06-935c-29f183fdbbc2</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53e1a46-7624-48ac-9bbb-c95d07433c54</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53e9a34-9d67-4f8a-bada-d79bd6211863</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53eeee0-3906-4a10-9645-30b2806e7f3e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a53fad2e-f1c2-47d7-a568-799b22d45b56</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5412073-5e22-4280-8d0c-9495dc1cc38d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5419119-6f97-4844-89f2-a9e8905be95e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5429f2a-0c40-468f-adb1-be34f166f02a</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5438c15-fc14-43f9-bc83-0b13837913f5</loc>
    <lastmod>2019-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a543ecb0-927a-449d-a6ca-ad5fa50510ee</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5446447-6258-45ab-8dbb-68d633cbb83f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a544d4a2-5551-48dc-bf18-b994489034cc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a546b096-a2ce-4b3b-8801-bca3db3231b6</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a547d0c0-9f8c-4df0-92ac-676f3d67c29e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a548e280-42c9-40de-8579-7b081e21623c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a549687e-88d6-4df2-9129-e816effdf4a0</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a549e1eb-66f1-41d1-abe0-ea65e2cbd25f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54a56af-7ff0-49ca-bf91-e8aa784517d1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54bcad5-1187-445d-8ff3-1331bb6c1b97</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54c1b4c-385d-47de-a82d-ebc76c69b04d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54d9e73-2299-44fd-9b7c-363f4b971d16</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54dae4a-9438-4b00-b9d0-cd7abcfa1157</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54dbe82-3ab9-465f-ad34-079b2496aecf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a54dff40-178a-4632-8423-debff03c71e2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55024d1-cc01-4317-8832-de0b6a6e6bab</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5502dcc-c27f-4d92-9310-380b585800cc</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55044a1-fd62-4da1-b3ea-f9f91541c253</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a550a1bd-250f-4073-b242-28e0e653a128</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5528bbb-783a-4c7d-8584-70766cf0528d</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5529fec-4dbb-42c4-a39e-6cf3ea532951</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5533cd9-cb66-4d0e-a2bd-540cce165542</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a553e697-f631-4504-94c3-0dfeb7abd482</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5545b44-ce3c-4f47-a71b-43c63ef4e5b1</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5563ee1-063f-4eb5-9cac-53830afb262b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5568df7-4bce-4609-b12b-8ef86f704744</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5572640-1ab9-4f28-9fc2-dac56d825033</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5573b92-52d1-492b-9324-50f927474b54</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a557bdb1-72b6-4ce6-bb9f-9c40ef18b61b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a558a159-578b-4553-a34b-1aa8337c38bd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55917c0-ea21-49a1-8255-c9fbd220a7c1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55935d2-6b87-4360-af59-08529c07ee50</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55a7966-b4ac-46fd-a17f-77569ebdedd8</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55ae7cc-8ede-43f9-ad45-3d12c6be44d9</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55b3c65-5cf7-4199-a39f-cfeb0825c5cd</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55b4467-c526-4c9f-9db8-a716a370e35e</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55c0de4-c43d-4078-829a-aad4638e5419</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55ca6bb-f98e-4466-a67d-4443b797eb7d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55cb6f6-b1ad-4619-b46e-db240a94a3b7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55d3760-9f57-470d-9882-afed67cf22ce</loc>
    <lastmod>2025-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55dcd62-87e4-4542-94e9-8dd107d38ecc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a55fe502-3a93-4478-9b17-83bc9d63ea1d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5612188-2f26-455e-972e-cc0ceff7c8fe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5629421-ff11-431d-815c-6f7f0762b284</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56298b4-aa8a-432e-8422-c22c8f0efa36</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a564ca76-6d23-4416-ace2-3f70c9f1f4e3</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5654a78-b181-4ea2-a5d2-b05dfb696457</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a565e442-ba9f-47ff-b6bb-3bdadf68bf9c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5660506-6001-4a1c-8ec8-b3515dd12470</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56672a0-d211-49c7-aa56-bf94fe485e8b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a566d833-233c-4d32-aa5e-dd19dd6ba860</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5675dd1-527c-47ab-9c73-4790791ce079</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a569942f-93eb-4c04-9461-5a6d4aba56d6</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a569a929-0bc7-4ccb-b714-f1684021b621</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56b7bad-356b-4fef-92ba-8688494136e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56beacb-9237-4b26-b699-c2b3f2071ea7</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56c0f9b-c974-4444-b730-5e0b11a05ef8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56cfce8-442a-4321-988a-3ad572330519</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56d010f-ffc0-4f3c-9a5b-9f2602d94838</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56dc537-433d-4002-866f-093f0551f8ae</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56e160c-3244-4d38-90c4-43af566894fa</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56e888d-20de-4da7-a9f1-92c49a988c55</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a56f862b-9a50-435f-9275-23fd9b2758d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5719cf8-6f2c-46fc-97ba-dd83815b199a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5727ec8-5c62-49c4-8c17-57d28ff6bb42</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5743ea5-56b7-4894-b1b7-f194f675015a</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5761d3e-4c97-4472-b14f-09d3295e8b58</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a576d513-6953-4c2b-905e-fd6640d90169</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5770357-e5e0-4f27-bbc2-001c038c17ef</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5771826-2451-4920-923c-0ce3b23896ac</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5779d3f-9ef7-4e7e-8222-8a89fbb0ad48</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a578b303-efc3-4603-8810-a205a9d98e28</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5798672-eef9-4bde-a7f6-838e9ee4585e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57a397a-0a80-4c91-9080-853fd81fde95</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57a8b0a-a1a7-4140-bf17-de2b4c194c75</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57accd9-f626-4556-92bb-cef1e7bfda00</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57ad7ad-797e-4be7-9311-f153d9473065</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57b1d63-3266-4047-9b52-b40a62f3e562</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57ba635-e993-41e0-8a96-50ed447d4e1c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57c715f-482b-4f80-ab10-ca62f215bf74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57cb9ec-1aac-4e6b-b472-173f03411f70</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57d36ae-5030-4b17-b1c7-11bcc0aeafa9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57e4209-9a34-4295-ad97-57bbeee12289</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57efb5d-d6c2-4e56-b542-cd92310de6f4</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a57f457e-1889-4cae-8135-806b1c77ec39</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5803474-8f19-4a6d-8711-bbcc58af9fb1</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a580c1d2-be9c-495f-9818-aa39a11996f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a581d595-ad36-428f-8ef9-c1582ea74f28</loc>
    <lastmod>2023-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5826cbe-39ef-4994-b058-ec9932c941d3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a583d224-4e44-4f50-9cf9-5095e8b5fd80</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5855210-f813-49ad-a221-9b5a7d6ae878</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5855f67-fce2-45d2-886a-7d873a6121af</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a585aee7-6ce1-423e-be44-690184a37576</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5865ae6-6e9f-46db-9a82-0db072d05683</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a586a37d-f838-4e05-8f75-06133c425811</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5882863-755a-4222-8d7e-f27582327dc9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58912f6-67fa-4f21-b5de-6a7ec93e4a7d</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a589a0da-297f-4758-8af2-c814cd350216</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a589c2a6-cf97-4b26-a6b8-ddfeedf15a8f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58a17e0-2fa5-4a78-83cd-d7f502ffc1ac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58ae653-08e3-466d-9480-e5c3e3abc8e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58c7a02-4f41-4ea5-8859-ef941fc3b951</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58c7ae3-fea2-4522-8336-6ffde7868457</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58d6219-0f32-405a-a519-4b6fb708a62b</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58dbbc7-bd72-494b-b338-ae8a1d30f9e9</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58dc04b-d730-43f3-993f-7246b97a354c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58e4486-b7c2-4fba-b784-70cde26e3c2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58e6dfa-976c-4207-a78d-2d98f4aeaff6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a58ecedd-af0d-4d12-bbfd-6d75ede798b4</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a590098b-6ac8-447e-8ada-0148f48ef0e8</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5926b43-537c-4931-8e3a-b2c39650fee9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5936107-8363-4e21-93e6-aa6436ff87c8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59480c6-0111-446c-85a2-fb0873968a72</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a595c1b4-9426-4f8c-b942-ca3fb62134d7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a595eb17-5a8f-4d0a-968b-52db6d03c188</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a596bb6b-55af-49db-9084-66e727e10dbd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5971a0e-7ec1-4b92-ae91-d1db54d99810</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59780fb-dc75-4398-94a0-f074bfe49713</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a598c03b-2a2b-45e1-8b31-86d2d341e7a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5997510-bb69-489f-8c7e-d6c8d3fb3b6a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a599824d-813d-45cd-863e-875416b73f52</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a599b8f2-412a-49d9-bbd2-1e699070acd4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59a8976-4ea9-4a51-9303-bed5d53b95cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59a956b-39c7-47c8-8145-d962a9fd4a20</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59bb274-9e04-4dd8-806a-7e9655d6c5ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59bf03a-5007-4cd7-a328-b2119819c1bb</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59dd8a1-43ef-4fd3-b312-a8985643c747</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59e0744-5d2f-4414-a610-ded3d1a91b86</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a59ea961-8041-424e-ad80-5c3bce0f8f9a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a01e2a-92ad-4b54-bc43-80fbe69ca1f3</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a01ed5-0bf2-41d2-b19c-d956a59f6176</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a024fb-4539-4f33-b25b-5344904fbd4d</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a04177-b480-4ab1-9011-1fab51cfa530</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a09e8a-e881-4e19-bfd6-5b67de291bd8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a0eb79-dc6a-4963-b155-3204b514ae91</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a17af2-51ab-4bb8-a646-0e04d233578e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a27a2d-2af6-4184-b724-df1a5e264b59</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a311a8-1438-443a-9223-d80a7a2bdc95</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a329f5-abd6-471e-b518-b5bac1504525</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a3c651-f6ed-4f08-a011-af557205c426</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a40df1-76b1-41d9-b5b6-60b22c081cb6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a41f68-47c3-4fe9-b4d6-48c31568cfde</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a559e9-71f7-4168-ab23-6565607e8538</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a5b04f-f4ca-47a9-8244-566ed4e0f5ef</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a5f190-c259-4b0c-a3f0-de0567b71def</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a69834-54d0-4ec2-b9e5-9449159d904c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a6d46a-9c61-4159-944a-b0b706502e8d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a794be-1f77-4b6b-b8b9-2690668e8eb6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a7db54-d0b0-4e65-8be0-518a96108df1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a7e673-214c-4c81-aa33-1d7226520cc9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a8a713-ba2c-4fb6-bbde-1af0161ff333</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5a8a8be-038b-461c-9baa-51db2b567c1c</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5aaeb59-c579-444d-8a81-a9a0ff3226ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ab5058-6a81-4e4a-8f1c-aa7e1138e404</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5aba7c6-188d-48a4-a1a9-97fe88824940</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5acce00-e0fc-4b05-b562-fc34d785ad84</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5acf812-4c73-47c9-a0b5-79f86e782072</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5adacab-a7f7-46dc-9319-b07e3e0194ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5adb1cc-d696-4043-ab5e-cc02900f6b95</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ae39bd-6ef0-449f-b65d-66494187364f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ae8e80-f716-46c8-b040-1303ec32bb29</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5afb135-0435-4fa2-89a6-275dea07331e</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5afef19-e3f4-4158-8f06-4a33b4af4404</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b02ce5-1ae1-4337-bf56-40ed905fc34b</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b0e459-5927-4265-a69b-9544bd8aaa40</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b10738-e3bf-4054-b6b4-f4339db22c6d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b14465-1ef8-466e-8672-de4036ea1c4e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b1f5cb-381e-4356-99d1-c8b1175c2443</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b3d438-4934-4d33-9519-8b5561bada16</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b4591d-cda7-4512-8821-b1668ceb4d2d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b4a0dd-3a25-495f-954f-0fb261e76d6a</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b4b4c1-edcf-4cd6-aab9-7e32a3eeee9f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b4f7ae-610f-4330-b979-28053254bde9</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b5754c-da62-4409-9796-7e087a2b0f71</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b5d2d7-732a-42e5-b402-b11fc8dbb979</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b611ee-5c48-471c-9509-106473e3dd32</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b6a2fe-b586-44d7-a573-514d30064d96</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b6a672-8fc6-4555-a43d-6576b3664de6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b725dc-500e-4a73-901e-7444b7697de7</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b73fac-0e43-453e-b6ed-d064162dcdd4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b79f08-1114-4dd0-a7a5-bc834b3cc10a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5b9b55e-d3a0-4f3b-b06a-abc25c9caa33</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ba4802-2f00-4aa9-b499-d5b717d71288</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bb0d8d-9200-4a12-a063-09987924420d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bb4963-c8c2-425d-97a0-86eefbac3273</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bbfe71-b979-45a4-b8c6-8549c303bd0d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bc2ffc-6799-4e74-9f71-11f5446cdfd2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bcbd85-fea2-4b6a-a11c-fc80816274e5</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bcf42a-31eb-4815-b47c-d826a28d6b23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5bdff72-b84b-4ce3-811b-67d731df3f59</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c06694-1a3a-437f-b883-e7b0f48ebab9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c1a45f-b1f7-4e78-8ecf-717c2d1aaefe</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c1e5e7-82e1-42b5-a686-5d83d4c1b617</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c352ca-8382-4e3d-9b1a-25efcfebaa61</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c3d677-7a9e-419b-af36-ba115cb06d34</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c45136-74c1-41ba-b7b7-5c46f90765db</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c486ae-f94e-490d-8f8c-de0459d66883</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c56ff6-fe21-4d31-9bd4-ef6dcf9b6cb3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c74885-9cff-4201-b53f-fec46845a94a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c8aa5c-04f9-44e9-8ad8-a0ad139c76fa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c8f14c-9089-4101-a8c4-36141c641bb6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c94bba-7c62-4500-800f-4d74c00fe2a9</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5c981e1-2c3d-445e-8baf-8b9c07820e74</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cada47-cb72-4959-a187-737459270c45</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cb3347-daf3-4956-9861-b3f070fee0bd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cb9194-7e16-478d-a9d4-9f41d82f9a23</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cbadf4-ce5a-4655-a30a-3119ca1df275</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cd3767-0e6b-44ea-9ca1-0aebd8b2a681</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cd3909-dd43-4f3a-a37d-03497ce75751</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cd46b7-cab0-4133-819f-a789655c727a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ce0c33-6fd4-4983-9fb9-f5311761b726</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ce85da-6874-4163-81a2-68c4d6b1029a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cec336-a87d-4716-b6ea-7ed79a8c4ba0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5cf8e4e-c913-44a5-84ef-cb425a23bb30</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d0a345-dd9c-4f49-9235-d5d34becfe58</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d0b916-5c90-4422-b181-505e206daca0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d1b78f-a2fb-4cf1-97fa-013d47a62e6b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d34e2f-d647-4034-85c4-2044fad6dec6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d40648-e994-4394-921c-23c13ce3f492</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d4da21-e4ea-4771-aa54-2af40921a00a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d58ba0-f5d7-4162-be77-2ea99581a7d9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d67b29-0d34-40b1-bde1-afc70d5077dd</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d7457f-62ae-4cce-9144-731b8322fc78</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5d8e4f2-8126-4860-9c5d-eeec24feb857</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5da717f-48c2-4cbf-b51a-69e4735b9ee9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5dbecfa-7eb6-4a49-a8ad-2a977e41c0fd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5dc7ebc-30ca-42b6-9aa7-83f0afe22be0</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5dcf6bd-5ddc-4606-a264-1e93655858e7</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5dea31c-4754-4e01-afe2-e3c3931410fc</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5deb97d-ec80-4933-854b-d4e0f60bd998</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e067dc-60b3-4d6f-a7d1-7eeb6f9d5906</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e0692a-c1cc-4b1c-a0ee-0554654312e4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e0699e-da0b-4cc5-9c18-8ce1b53a260e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e08bf1-0304-4211-ba95-b2fd6eb26c1c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e0f5a1-55ed-4420-86ad-bb84c09e576d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e11d7d-7616-45d7-bb3a-18a4474e2bab</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e11e34-99ec-4be7-ad77-89a396e41477</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e1d480-93c9-43bc-a957-c7d2c7d5e907</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e3247c-92e9-48c3-a9b8-f49e0bfcfdcc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e495a7-60b6-415e-98b7-40de267c60d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e4ae9a-9e41-4705-8c2b-b19ae40052e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e5cf10-3c25-4253-94b7-7cb4681a47f6</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e7c809-3789-4138-b16e-939e7ff5b41b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e8335a-12d0-486b-b321-333cdd1ec648</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e8973b-e81c-4047-bc63-38b7fbfd4e31</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5e976d7-e3f5-488d-99a1-140b123f61e2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ea9f6d-cf60-40ed-a8d1-782e74e5c2e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5eae078-228f-4ea2-891a-f96298e90c17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ebf485-ffd6-499d-8fef-84119ecc06fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ec9bd3-9d93-4e66-b5f9-87b1ecaba4c3</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ecc2ee-98e8-419f-95df-beac96c46ec3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ecdfc2-a437-44ca-9fd2-354a36d21953</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5edc24f-c3d8-490c-93a6-8615d2a6a41e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ee7658-6549-40e7-b954-f370a02e63e6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5eea0ef-d000-4a4b-99db-20d73a47c52e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ef32cb-ae91-42fc-877e-bead473cf945</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ef38b4-20ca-4b7b-a445-8b1a119343a9</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5ef6b3f-5c76-417d-8c6e-91f485fdaf5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5efa0fa-24c0-4996-b379-b7753f071034</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f04db9-9627-477f-9032-73783537cbfe</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f0b976-3a89-4f63-abad-4301ba85893b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f0cc59-52d2-4658-a713-de73eb024d58</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f157f5-95fa-4875-b8d5-57e321afe055</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f274bc-8383-483c-bc97-5fea33a8644e</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f3a928-4629-4b07-9378-4b2760ec1792</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f3fa10-3971-4dbb-a8cc-4d72d66649bd</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f472ff-1441-43a7-a0f5-53f80be9eaec</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f481a3-6726-4cf8-a65e-748dcb4d28a0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f4c2a0-1d93-4383-936c-0b28c40e6a50</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f59ba8-7db5-42ca-a402-5d1a00473103</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f60bb5-8e7c-4df0-b1b1-cda3e5d282f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f79455-36e5-4791-bd0b-1c4c2fdfe605</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f7a1f1-49f9-4b72-87ce-acc263ae7969</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f7a4cd-887e-4a9a-aecc-63d3eb9d2a28</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f7c851-9188-4c50-a06d-1ab10f221246</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f89d2f-e9b9-4adc-82f5-99dc1375f0db</loc>
    <lastmod>2022-10-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f95ce4-0a83-40e8-b19c-0ba7f4503c06</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5f98034-4189-4bcd-a229-d430dc9cc7ce</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fad933-0322-4994-b9f6-afbbef97bd73</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fb1535-5eda-4464-a86c-71befed3b87f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fb6973-4817-4841-af79-304aaa66d5ee</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fc7c57-abc2-458e-9ad2-ed0e02fe37c6</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fd7c50-2def-4041-a8b1-e44827777b13</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fe5ef3-2e1a-481d-bbd7-d123f3727a0d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fe9068-5aab-4a4a-a89f-895988e5c95d</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5fea660-4975-478e-a09a-bbed9269b6da</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a5feb79b-457a-4aa9-9fe1-3dcfc8321f77</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a600473b-40c3-4078-b6dc-b7a7d138ec5a</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6016150-dd6d-4e28-9118-613641904d79</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60189af-9a95-461f-86c5-6a8f3160f606</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a601ba90-1671-4262-9652-9a47d4622ba8</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a601cebc-1209-41f8-aa6d-a2e711b326ff</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a602bffe-e3a3-43b9-bf2c-0cf5869c2d00</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a603316d-17f8-4c36-9feb-38d3a65c51ed</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60385de-04dd-4c72-951f-8fbcc38b2bd9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60409df-8729-4b28-9014-b0bdd44bbe4a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6044798-28c8-4c5d-a420-6a39c65f6b0e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a605452c-e877-4082-b848-84ba3beb97c4</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6059988-4fa1-45ce-a6ce-92572d1f88e8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6071912-5b62-43d1-97e1-cb480e42ab14</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6077600-2c25-4790-94a6-fb58ed46c994</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a607dbaa-5949-402d-858a-2fc934b7cb3b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6089942-6f0e-44f7-8e87-8d307586088d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a609ea70-0e7d-4c52-98b8-5f0a1ca7b2b4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60ae307-5acc-40ce-a53a-9ab88900ed5a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60b9204-63bd-4ede-84ee-642547ceca44</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60ba97b-ace9-4ec5-8dfc-5f2a27505683</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60c1c9b-7141-4bcd-b2d5-f862baeb3e4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60c2086-903a-40c7-9f2d-07388bffb50c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60cf5d3-5310-40a3-8fc1-edbba1639717</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60f1ea6-b68b-495a-b4cc-b3a258899b7d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60f294e-42f1-4194-9090-61a7b8891443</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a60fca6b-41ab-450a-bdf3-d0327ec42964</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61078f8-897f-4c63-94bf-556cafa1aef0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6112474-c09d-49df-99d3-708a98363ff0</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6117a2b-f72b-4650-90f8-1486d1f7b2f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a611affc-c862-416e-baf5-8b331e591378</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a611e98e-ade6-411d-95ec-09cdd23203c8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6120a14-dbb3-4343-9899-c73d97fbef9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6143c88-ecd6-4b8f-8c89-5bf1cafef339</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6148a2c-13b3-498b-b780-8233b0257b2d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a616e320-0898-4526-9e01-78f2bcdca8fc</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6170b9b-fd5a-435b-a727-dd5fd88b99df</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6172bdd-ff0f-4056-95c1-7baa9cf2a541</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6173d66-0d8a-458c-b2ab-5cbcc855095d</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6176c45-bc5f-4fa5-b367-82be1220e00e</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6178b69-7d1c-4e81-a44c-42ec9e7c5432</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a619c218-73bf-489f-87e2-d7e9814f6280</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61a2ef8-aa9b-4d67-9a1e-7aeb826cd045</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61ab512-8112-4ade-99d4-f78c8bb7dc2d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61ad5d7-4738-4ef4-ab32-03fd43b914f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61ae2ba-797e-4ed1-9b25-3b5d19d9050e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61b00ae-1192-4928-9923-8dcd1433ff8c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61b15bd-3085-4945-a599-6fb03748bc03</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61b350f-9ff0-4f43-a88a-49cceea3a910</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61b93a5-113c-4e4e-a4c9-c258cc993fbb</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61bbf35-cb9b-4915-8253-ceb4e0cab3c4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61c0acf-35db-4fb7-a6a8-485b5f699af9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61c13cb-ff01-428f-994a-62259e742a7e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61d2d31-6a9d-4506-8e75-da5d88f7e2c4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61eb341-cba9-498f-a103-bfc4a64dc75b</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a61f5a0d-bd4a-4934-8b78-f18796014528</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6204571-3a28-457e-bffd-0633fb8d9440</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6212bc6-4cdc-459a-8b83-5d6851b9867c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6224f1d-38a9-492e-a70b-19f6f1bcb570</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6231a68-3df1-426d-9e3e-ee73bc513cee</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a623bda5-f44d-44f6-bd94-92aa4866796b</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6249081-50b9-429b-8be1-0e0abd1ddde5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a625eb63-1ee6-4684-b158-df313fe0de76</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a626fbcc-c50b-4ef9-8413-348d77ca7fe9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6275910-96c6-4f67-b5f6-c40e1bca9698</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6278079-1fbe-4125-af81-d5b7de408ed6</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a627b107-4866-48f4-850e-51b16beb70c6</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a62b7f99-c4a4-46b7-bff3-227820590f4f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a62cef69-49bc-4de4-9962-aa452798c9b1</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a62dba57-c621-4856-a107-a893524e06a5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a62dd68e-7157-4977-82de-bcaf84c370e2</loc>
    <lastmod>2020-07-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a62fdc7c-946f-4f75-a3ca-4438a0452934</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6309ee4-3bbd-47e6-ae08-4ddd043bddab</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a631e9db-271b-42d4-941c-5ddbcd03de31</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a633e8a9-a1ef-4b09-b79f-dc5ae75bd361</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a634b5d4-0341-49d9-8ddb-a40374d05a49</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a634c410-d27c-4f7d-a213-f817155a13eb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6350f4e-a204-4cf2-a6ca-f73cbc821584</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6353b25-acfc-4238-8c50-6ca995781476</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a635cf7c-2090-4780-a254-c88366a32fa7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a636b718-4e0e-4fc2-91e9-95926cd9c7ac</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6378f9c-2ade-452f-b660-8570830d2bcf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a637cbc6-757a-4dd4-b26b-a35d5758c739</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a639bdb6-7a41-47df-b8fa-0d191cb45e0f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63a08cc-0451-4bfc-8ec2-2b41c3165849</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63a42f8-b50e-478f-b5a3-dc9a240024a7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63af593-6733-4945-945b-61b9bd660549</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63b1f5e-4d2e-4fe4-8596-c7a9a5e5d22d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63b814f-d0f2-49d7-afec-3f6ea8e9ba72</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63bb1d8-645a-4009-9efd-790d1d4f8925</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63d2ba6-7153-4115-9188-ae6062a436dd</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63e6a7b-6b21-4131-816e-bd72a0ca3acf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63eabaa-0871-4521-929a-ba2932882500</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a63f461c-3e77-4f42-b2cd-82c01945d64a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6406a34-3f84-4106-8876-ab554fcafb19</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a640a304-868b-4a88-8ef1-3e5c8548d770</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a640e860-c927-4e98-85dd-1163fdfbf9c6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64158f4-2b3c-4e80-9325-8827f49a0805</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a641741d-5f9f-4f73-afd0-691538f30271</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6419389-35eb-42db-b0e6-1a5bba554d74</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a641d891-45bf-4a65-b120-09cfd787f474</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6423bf6-3927-4ec8-bea1-c398e18fc654</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64335a7-ac68-4d23-b4c6-45337be6bfe2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a643e267-9504-4eab-b6c6-f09d300ae93b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a643f019-3c87-4e3d-915f-4dced6dfb5e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64482ec-e8c8-4186-b08a-38bf94e3bb56</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a644a830-a95c-4782-aed5-9e19d78636b0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a644ff03-f560-4a4e-b731-8546f92172ac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6450e4e-57c6-425a-b093-b1a4f8d43321</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6459299-c463-4f38-a93a-e2fd303685ba</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a646818c-fcdb-4c0d-a9ce-c5c0ee328353</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6476d9a-40b2-4857-a19b-a82c58339728</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a647937b-d763-433c-a650-66ad5bd73b47</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a647ca17-50a3-49be-bdd3-4bc9a574ef92</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64867b0-8d1f-4d99-833b-18ca2df1b640</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6497ef0-68a0-4d29-9fe2-a074f0579702</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a649ca05-eb07-4278-afa6-adf26cfcf5e5</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64a048c-882f-475c-a7eb-f7deabfa569b</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64a0fff-029d-455b-8795-3343bf3b2174</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64a63c5-3328-4bf1-8b8d-92a55c880b8b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64bcad0-39ef-4e4e-b1c6-724ec7862c65</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64be487-62d5-46b3-8085-efae59a226c0</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64cdac5-9563-4022-b0a0-2986855b5162</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64d3b8c-e80e-4f08-9309-59d688d757a4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64e0639-5773-417e-8c36-ff548d516862</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64e534f-f05b-4d73-829a-d1e3f8ed9957</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64ee824-4f51-4a33-97c4-7d95521048bd</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a64ff72b-9842-49fd-8cb2-5e3b1410189f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6502178-26f4-4728-ac0d-1f6e081818d8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a650de97-411c-4cd2-8039-391eed42d631</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a650f4f4-c268-413d-b25b-94fd5e95a1dc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6511863-3024-4bf9-b1da-aaa9e7d23936</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a651c398-e8c5-4765-a06b-b78add176525</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6527aa8-38c7-4f5e-af39-0b9c64e3d096</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6528b5c-c8e9-4f1f-bad6-c55898f87690</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6530335-b318-4aa8-89f2-06ef153973d3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65321de-4071-4578-8b29-968a41a63f9c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a653bfb5-0e34-40d4-842c-0fb1b089203c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6544d14-5f18-4d7a-a957-05b09ee4db42</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65499d5-c403-43b8-a3bd-f51e811bf118</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6569ad0-9a8e-4d25-af42-ff08f92500c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a656be7b-ce6a-4c85-a203-740616d66c05</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a656daeb-8f81-48ea-9b52-5e769b11e7c6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a656f3cc-05ca-4287-907e-ef1f5b9ef144</loc>
    <lastmod>2024-08-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a658c2e1-a0a7-42af-a24b-105223fc9e56</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65ad2b1-7eab-4687-a610-8f4982fb92e2</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65b8388-8045-422d-ae5c-fad54795bec1</loc>
    <lastmod>2022-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65c77ea-86b4-4bc5-a3f9-b8a6f24f87f2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65c96ad-129b-4edd-850d-e2c9de0e5f3e</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65ca254-27f1-49be-834a-cc4ba8007a6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65d7269-8cae-456b-bfdd-b2b64585dd20</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65d9ce3-85c1-4357-b86b-6584d37cd197</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65f8d8c-830e-4584-9fd3-e03a92be6a32</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a65fd5e4-96f8-4b51-8718-bf0c12753da1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66080e7-1d7b-4765-b162-38d816dd9cd3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a660e8db-f3f9-4703-9b9c-043a82768bc4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6629a51-79eb-4ca0-b3ed-427ebbfe4a2c</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a662dfdc-0e36-4ef9-b13a-0732b9a02015</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6634cbe-54e2-41c8-a234-a610c3e4b848</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a664583b-a00a-4ac1-b45e-660b4637b18e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a664b728-c7b8-48a0-8251-7ab631e2e62b</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a664c306-9337-4e7e-a368-32e535104f7c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6650753-bb94-4614-a72c-48c76f31cf71</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6651903-0b81-459a-9e25-0fd963201785</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a665472a-e16b-4dc5-bd39-f537fe1fdeca</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6665408-94fa-4587-8ef4-aacaeefd80f9</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6685bb5-e16f-4dbb-82ac-c50e19312862</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6686c40-0b25-45c4-bfb0-6568a020c343</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a668f56f-ac12-4b57-a9f8-2e0d4f9888d5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a669f0ae-d4ec-40fa-8c2c-815a3b61c3cb</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66a1ce4-e9c2-4ed6-a128-9a7410b6c576</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66a70e2-27b2-441a-8891-e83a70501a49</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66aa30a-51e5-4be3-8dcf-86d28f2d2086</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66ac8d1-bd46-461c-9837-f89f8f35526e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66d0c55-09b6-47fd-accf-c16ef7b416c2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a66d6aaf-4d4b-42e2-8666-9880a2fb02c9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6700d1a-d227-4aea-9fe5-5a8ebd7b4ded</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a670978c-6a56-49ca-a432-23e8b757a7b8</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a670c689-3ade-4f05-9c5d-f1ab93fbb29b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a673ff57-65aa-42df-b643-6884fdb53143</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6750ca0-100f-4ccf-8f79-61c4c65444e2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6757d07-63b8-4413-92ff-6cb6229a51f5</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a675a3bd-df89-4a5c-9e7a-6f9602ca343c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6766e9c-4f6b-44ca-ad01-425b74b5701a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a676ff7c-eee7-41da-bb2e-da2fe5b9b39c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67723f7-0e04-433f-bd6a-36eb7567d074</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67773fd-57cc-4a64-a431-f8f685c17a97</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6778394-471d-4b41-9101-7f6628331494</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a678de90-316d-4bc4-9443-8f565c49352b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a678efb7-3e53-449f-91c7-9eb11efe1c82</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a679b458-3c98-4bf1-b5c6-d935537c451e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a679d54c-762c-4b8d-a97f-de160b8ba05c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a679dfe7-084b-4134-ac51-01ea9fa5829b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a679e919-f31e-4771-8087-844a5f46cfbb</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67a633a-01d8-47f8-a2a9-1504afb5dca9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67aeb17-05b9-45f4-bf5e-aa3c24bdbc1f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67cbad6-97e9-4f7b-b036-a5ddf094c716</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67d3e89-0e23-488b-b883-88fcb30149ec</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67d656a-f9dd-40d5-add0-27e436412239</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67ec86b-6ce7-484f-8f98-37317c5f0b7d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67f5e50-b1a5-4e51-aea7-484bf02bfa65</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67fb0f0-f5f7-4f28-bd10-850eb85f78fa</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a67ff4ed-695f-4e87-888f-ab0a424ea068</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6811e48-9e9a-4198-aa78-b068c40ba7cd</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a681d2b4-a398-4ae8-9aa6-62e61e372a29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68239e5-65a8-4f87-9e02-63cde2f283d3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68249cc-444a-4ccc-9fb7-3f476d4687c8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a683ba25-13e3-45ac-b421-8a37ffc4fe5b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6845ae0-d2b2-4eb8-8da7-a560c17cc498</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6853c00-9a51-4592-be3f-76c1bc48854d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a685805a-b52f-42ea-b855-bb6f81fdbd29</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6881e4c-1ccb-44ce-ab2e-3758210790ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6883a6b-f5ac-4bc0-8905-93af9315ebb8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a688a2e8-687c-4a21-b09c-cdd214bfa157</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6893bc3-18f3-49c7-962a-79eec0757855</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68990cc-c43a-4310-9bb6-d9b670795726</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68ab0be-8e2d-4445-9862-bb9fa42f5b33</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68b0fae-280c-4b0f-83f9-98be0614ec46</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68b9483-57a3-444d-88d8-48c3c2b0454b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68bd15d-8147-4645-85bc-7bd1fc17e75f</loc>
    <lastmod>2020-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68c8051-aad8-4bbf-831b-93fa266e041a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68eb430-4ac0-4b5e-b18b-cc3d8f8fe01a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a68fc5c0-73db-4076-8522-dbacfe449e21</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a690933a-d4ec-41f3-82c5-4a320a5dd54f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a690c7af-273b-4388-a5ab-2f8369d3773e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a691239d-bc7e-4473-bc12-3cf7371d2194</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6926d9b-64d1-4679-ba04-fb66ce697320</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69331ab-8190-44fc-8c10-e6010020e197</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a694aeea-f99a-4bcd-80e5-b58fc3643581</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a695b97d-acba-444c-a82a-138f9af442de</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a695c6d8-a9c9-442c-8edb-33af366b56ce</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a696ce9b-1428-4f65-b56a-397019e458b5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a696d682-5e7c-4f30-a423-44257e92659b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a696dbff-4c9c-47fa-add9-5d2b45ce925f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a696e90d-9f31-4b7b-99e7-580db157bd44</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6981ba5-002e-42b5-8677-ddc2e4cb505f</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a698387e-64a7-4095-af81-40191499d867</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69866af-037e-487e-90f7-33be9ffd74f2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a698e3e6-36f2-4c50-838d-ceceac9409c6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69acdf2-51bd-4834-85b9-bd223c498a39</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69c8410-7524-4b65-8868-9776db3aedce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69c8a9b-f376-44b9-b86b-5c458a2ef53b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69cb8ad-b50c-416b-921b-7d74b80cb646</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69d2da7-f915-479c-aeb8-618d7d022cd5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69d91a3-57a2-4fd4-872a-1408d0d4f46b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69e6699-a105-4cc1-b4f7-0cad699422a6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69f1879-4d59-421e-a69d-56e38f516672</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a69f38be-414a-4494-8491-cfc4d6cc5c0c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a0357c-8c03-4d32-b5cd-4889e6bc639e</loc>
    <lastmod>2021-11-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a0733a-6c6a-4592-9171-23121b9cad83</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a0d110-dd97-4d4b-b3e9-93d77961e57a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a324e5-1aa2-4d80-9251-590b682aceb6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a3507f-a19e-421b-acc0-24c341017631</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a3dc8a-c50e-45bb-b751-d1688d684fa2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a43fd0-f5b0-4309-8918-7db814a016f2</loc>
    <lastmod>2021-11-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a4c071-97be-417e-a1d9-c2d5c457deae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a6516c-6ec5-43ef-a350-db29fca5bedc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a76df9-2672-4a08-ac7f-8b05df75718a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a89300-ee4b-4fa5-a138-03145a9fa6c2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6a93cc5-001f-4527-97bd-c3399df0cb0a</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6aac9bf-5fac-4785-a30d-6d8851f09b2c</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ab1899-06ea-4442-af07-72d2d0c37d85</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ab6cf9-620b-4d75-9fb6-26957e4cfe38</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ac7015-03ce-498d-87cf-3287dd131262</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6acbf52-39e8-4856-9a83-60535f18fc9d</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6acf1db-54ef-4290-abf8-6a9400ff4b78</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ae1548-dbd1-4e8a-a9da-01d9fb3efea5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6aea1d7-3b12-45e2-bb41-6f537f35cf71</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6aeb9e4-265a-4a2a-80b3-0e7b1b3a26e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6af26c4-8af6-4691-b058-f13e0907b0a1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6af2cda-ad93-4ed3-9038-d4dfcdf73641</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6afe8bc-4e8e-422d-8d65-de0b8618758d</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6afec26-4785-4c07-84b5-5e86b3bce70c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b021f8-2b92-493c-a9aa-6c3e38e6b4a9</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b04ff5-9668-4ebc-86d6-6abb100c51da</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b13f2f-93f2-4d19-9226-c996d3e808cc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b32374-7434-4a60-a546-cdce6e24891f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b3935d-0310-454d-8ae8-64a0134d1999</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b3a54e-cf64-4821-9d1b-29169447aaf3</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b40e73-e339-488f-a9b2-34e20ad2cd98</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b424d9-2f31-4989-85ff-68a46f6c0158</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b5c766-1727-4f29-b6e7-6534bdd47fcc</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b6c4aa-9ae5-4e4f-8054-6ba1c1c8e673</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b6c9f7-7a14-487a-9857-03e99077fb49</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b7197b-c108-4cca-a5a7-9de434dd2bc1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b79af8-d679-45ac-b8c3-079657918f93</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b8969f-9de9-486d-85c8-836c15da4281</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b9513d-d935-4f3b-a391-c0914e162ae4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b98414-b85c-4adb-bbe1-2bb5668d2bfa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6b9e2c4-6eda-4013-ac13-be1e427e3b1f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ba5a9c-8984-4bf1-ad5c-09e367949fff</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ba5ae2-08e4-4e7b-be2f-9d93f34f246c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bab70f-d849-4e2b-acde-02d51022ff44</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bad6fa-a49d-43a9-abff-270914eb205c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bb1c8c-5fae-4e2c-8c18-add2f4fa0b48</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bbd6f3-7934-4bdc-987e-d422c75d347f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bc836c-37b2-4d4c-95ef-4b4de6f42c97</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bcfe3b-493c-4093-80e6-a843fe5000e6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bd3baa-f16f-435a-8111-172a1858125f</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bd5fd1-8245-4935-ae79-87ba1390f549</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bda6e6-840a-4d28-ad7e-727db41b1853</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6be771a-5226-48f4-a726-ba679e44feb5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6be9637-0767-4684-ace4-6c6358f69cec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6bf6bc0-989a-4be5-873f-8901455eb78b</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c0820f-5bbb-4948-86af-3343204d8bc2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c38727-e366-458e-9275-6817303f9ca3</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c3efed-cc1c-4a84-a895-3a688e99b67d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c40532-a3ae-4fc0-a86d-e51042c6ccd5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c4da04-d909-40fc-a2fb-befe7afee16c</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c783a4-c734-4783-b9cd-49ca113af3b8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c9232a-890d-46da-9562-4bf48e85a701</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c932a6-80fb-43da-90a9-3035edfa6c5e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6c9adba-d01a-423c-8db2-961193b61c02</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6caf947-f4e3-442f-bd40-3075bb3bea00</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6cb3642-a8c9-4cdb-b115-58cd6b5582c8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6cb408e-0700-4c65-b5d5-4c8f25235d26</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6cb8b94-62f6-4821-996d-7fa0bf4f5660</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6cc4846-70f1-4db9-94fc-14c9c588c6ec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ccac2c-feca-45fd-9a9c-9da49e9cc0cf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ce8548-16ce-490a-ba6f-6dd3c4bdca08</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6cf9cd8-e4c6-46fd-b99d-0a134301dc53</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d00a02-043d-4aae-bf63-a1b3a8edadea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d08f6e-27c9-4d93-a3fd-d42bd82f18bf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d0fc97-c351-4f53-8790-f54a31958fb8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d14551-541e-4011-9a04-f92d939f2cea</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d28f98-27a8-4790-979e-772bde97fada</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d3ea01-a3bd-4c5c-ac02-5da6357d3d3e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d468fd-9bf7-4e29-8105-afaa198479c4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d4dddc-0246-45eb-ab9b-8de2aa05aa55</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d4e4dd-152c-4583-9650-f9b8e5bd5ef7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d595eb-de64-437c-b383-514e8d2c6446</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d614ef-48a8-4f34-9e40-45a110416f11</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d68b5a-b430-4464-b7dc-52a399991e30</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d6bf32-2ee4-4811-9a62-11deebb70db0</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d6f2b7-8f51-41b6-a166-0fcf5e016638</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d71f9d-ad2d-4011-9334-8688b2ceb10c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d78e79-d82f-4ca2-98a6-4b00aeb6f51e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d83575-58de-4f02-87e5-65d006732950</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d84a04-8649-464a-9813-9a0816d16434</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d85a84-dc1a-4ed9-8cce-f3ad458b4930</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d8ebb9-99f7-4c73-a9c1-a09bde894bdc</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d90dd0-d279-4a9c-8d2e-4f19dfbcc0db</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6d9a5b9-37b0-49c5-ac43-5eb79ebe02e7</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6da852f-62b0-4baa-8cab-46ad87434b66</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6db154b-4512-4343-ae4f-5e3e9d1c9857</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6db69ef-b6aa-4834-b920-13c25dceca39</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6dbe346-49ea-4558-834d-b289275cad77</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6dc157d-1b13-4ce6-8ba8-d37b7b79afed</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6dd21e7-0ae5-42f7-84de-a368baf29886</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6de5118-5b62-4e06-9e7e-3cd6f3733500</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6dec8c6-8e98-4264-afce-b9f8d190291f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6df5cc3-4895-49fe-8401-6c6b51870e6b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e07faf-9ea0-4358-bcce-e29a4107a8c8</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e0beb0-f0f8-4160-8b97-dd57748b3ef2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e139a9-1dd1-4b0b-9004-efd62787f85f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e14f05-d99d-4784-b4db-b3e292580f2a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e1e5ff-4b46-431b-a362-0646b091f4cc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e1f245-4ddc-48fd-acb4-dfa2e71ddd30</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e2cae2-4274-4c9c-9c77-234e7e6b86ce</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e2e1f3-963d-460c-860e-b60b32b824bb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e2eb3f-0813-4b0b-8bbb-8c793129cc16</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e38b38-f3fe-40d2-b058-f0ba7d5bbbca</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e3cbdc-c55e-4421-9b4b-8145bbf85997</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e44481-d7c0-4a0c-b21c-55d96671bb52</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e48fc9-358f-4854-afe7-d94e38015918</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e4a687-63cc-46e7-aa77-4890916b0fb7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e518d4-55e8-49f6-8a1a-728df4ee58a0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e7360b-887d-4354-b9b6-a38cfd9c832b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e77baf-fbbb-434c-9989-1c7a02983b4b</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e7a4c3-e3b8-48d3-86eb-8d0d56adac37</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e87694-9b47-4123-82b3-689ddf44de49</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e89073-852e-4326-98dc-397649a8d7d4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e9455a-0258-4803-9c47-2d83969864e0</loc>
    <lastmod>2024-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6e9ab7d-c64e-4a51-a502-92bf5e47896d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ea55f5-f20b-4a98-9db1-4c78491ac69f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ec8c08-39ae-4dc8-b394-7239a1699d78</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ed441a-d607-4775-b824-27d5d0c23cc0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ee7099-88ce-4064-a0a8-481d4d7fb8fb</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ee85d5-b77a-4451-921c-920a43164229</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6eeca7f-97e7-494a-8818-6fe7bcb9978e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ef794a-9f00-4fa1-92ec-92395122142d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f15e23-0edf-4f3b-a3c0-1210525b15ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f1e155-eb78-4840-b0ca-f7b3eff612a0</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f1e8c8-7946-4c62-9b4f-eb78ce201800</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f22d56-ca02-46ec-8171-f454b213953d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f23c93-4b42-4968-a62e-0509c84b2334</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f33caa-d66a-4c1d-875e-b9da8c6cabdc</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f40f7c-f21c-48d1-8a30-d16f9c01093f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f58b54-2809-4ef0-94f3-68981eb14ac5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f633c2-1ea3-4398-bcd8-93d572a20534</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f83966-c688-4814-9c11-c3eef3cafec7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f89ed1-763b-4dd8-bba5-6b4f63483dcd</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f9e664-91e1-442e-99c5-3b265bb1c9c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6f9eba4-e877-4acf-8f1b-4a548c33bdf8</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6faa7c6-c84b-47c0-a913-c23dccb13d22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6fc19ae-9c77-4fc9-bf38-dda3c5ae2708</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6fcbf48-a1b1-491b-bf3b-d8d17df1e0a5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6fcf0f9-6182-4315-9126-02c04ab1e730</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6fd18c4-ac50-45f7-a9a4-8148c910a925</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6fe3ec7-389a-41c7-8477-97903aadbec4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6fe56fa-23dc-47da-b2b8-7fdf7ba3f776</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6feb9ab-9280-492d-bcf4-ea7161118a85</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a6ffd58f-ca76-451b-b97d-33876011ed7b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a700204e-0757-4745-adf3-61e7f3b861df</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a700886d-f3a3-494d-a59b-59381b7dfa29</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a700a05f-491e-4197-bbb6-4f8b61cf8523</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a700f515-e1c3-4172-9d10-97a21338cbca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70115a4-21e8-4a40-a4a5-2e912e4411a7</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a701b145-f3bb-4823-a176-d86d00b7310b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a702d5f3-e2f2-447c-b56c-bdaa32e966e4</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70353f4-44d6-4b1d-8136-e4f89da480b5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70357e2-072e-4411-9b5e-eeb5b7da4537</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7040bb3-843b-4260-b9a6-fd4f7fc2704c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7043795-fae9-4e6e-82fd-599505847cb9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7045e38-aab0-4aef-908d-ccef713b0b30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a705dc78-91cd-4a11-b625-f68fdb36e79e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70678e3-4ea0-476b-8644-ac7892393025</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7083322-5876-4478-b751-ee04b39ba22c</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7087b54-3100-452f-94b6-e4dbf3bbc0da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7087e19-aa09-4aaa-96f6-3e8b7b339aa1</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a708a3d4-b48b-4309-a4f8-0a009e13286e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a708c0ca-7fe7-4145-93b0-c6914a12f053</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a708ffe8-2c89-46a7-aead-7e7c045fb448</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a709d303-e0f9-4176-944e-9d439904b8ec</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70a7ae7-c8a5-49b8-b86e-2af3b4f99fc7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70a8d6a-925d-4d5b-bb0b-c803810de20e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70b7af9-2d84-4ccf-a3b7-bfda2206ba2a</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70c008f-6c86-4ce4-a6c4-215c0505a065</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70d588c-e1af-447d-85b9-147beaacf74d</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70e28cd-ea98-4002-82c8-6ccfbd958ff8</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70e6269-b1da-4993-a1a8-17430a2f638b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70e9ff4-7282-4959-ab10-05766bc5866d</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70efe0e-e7db-4bfc-9d09-a86e2ac85a2c</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70faf90-ed6a-4f17-8156-a88d72982dac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a70fba5c-403c-4dde-b878-e1f52f98ef20</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a710d4f4-347e-4dfb-a451-c1a76a2dbc0e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71205db-6e48-4f6a-b5c4-f5936172e8b6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7120be1-8224-4dbe-a7d5-450c2724b7d4</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71224b9-811a-49d2-97aa-68beb2acb671</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7125c6a-07e9-43e3-90b5-a167cdcebdc3</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7134ad8-9df3-499f-a930-c1c520eaed9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a714cce9-3366-4ad0-901d-3f2b24663e4d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7153af8-40fc-4149-8791-8b9820ccfeab</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71569ad-8665-438a-a295-6ffc498a93a6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7171c08-e270-460b-9410-ece5bdc88955</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71742fb-209f-47d9-b8e3-3c1960717020</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a717d5db-14cf-4c91-a4e7-6e2f1e0d5b29</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7193371-a1e2-4381-a8b3-a7a512d0b4d0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a719835e-d5d6-41cd-bf28-0e064f073a64</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71a3f22-9273-4c46-8296-4dc982c1ca10</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71b5467-934a-4d0f-8e9a-284fe1155ef5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71b9ef5-4f8f-4bfa-8437-ae56c085b335</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71baf26-cbbd-4afd-905d-e9a0953767ba</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71c11d9-f1c3-4ef2-b627-643b6f080e70</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a71c7227-47c6-42c9-a0e0-3a9ed4854e54</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a720288a-55ea-48a3-b9d6-b20084ca0ede</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7219879-22ae-447c-91d9-6fbaebbee200</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a721b31a-eef5-4451-976a-30ff9be96b99</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a722b359-54bf-4845-9d24-5f68951a525f</loc>
    <lastmod>2021-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7231c23-84af-4c8b-85b2-fd76eb9a9d91</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a723f591-cc8f-4101-be06-5cc0ecaa26c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7243838-55f1-4a4f-a64e-66ff2c9e38df</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a725be8f-ca67-4fb7-9a63-f421b017f2c8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a725c73e-d52b-4c9b-a793-892d349858d0</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a725cc25-a1a4-4501-b102-c1fe7eede9a8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a725d749-d2a1-4ff1-965f-2afe28c99786</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a725e68d-27c6-4881-93de-2e9f5801c60e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7262e96-25ea-48be-8bf1-0efa79f9f23c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7273035-b800-42ac-89e4-4af18077a93f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72799cd-5772-421a-aeb5-7876359754a3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a727cbfe-41da-42e2-9372-ceb1593a913b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a727e4cb-bb78-49f2-9583-92b0a56346a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7280a5e-fa03-48a7-9cfe-8995a10f5fbd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7283ea2-0be2-4e14-8b18-52fb39a2de2b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7287da3-3a06-4cf3-97e5-3b854ca3ffd4</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a728a4bb-1a97-4ffe-98d7-08bfe8b49948</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72b08d2-532a-4432-9fe3-1bda3b00fcc7</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72b1645-ac8a-4678-8f9e-3dbbbfe17f5d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72b4218-4979-4ef7-b8fd-8b4298450d8a</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72b5fd7-699e-4090-9630-8d9ae94d105f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72c5d16-b582-4ddc-a250-706d23c411ab</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72d3a7f-cb12-4114-b095-f506a9fd71b1</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72e3b39-4549-4c31-b7a3-94c9022fdf55</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72fb58f-4abd-4d8e-86c0-648ececf287d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72fdafb-e7e9-4444-adba-c3635404fd1c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a72ff0ad-de08-4cce-b26b-219467b697df</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a731e8f4-96d3-47d2-a2c6-2d07bd89564c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73233d2-1acd-4669-82cf-67fc13d5ee90</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7337c3a-9cea-4394-98b6-aaa2231ef993</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7337ddf-ec13-4ee5-8957-1462b48497fa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a734162a-3552-461f-98e9-5b400a6dc44c</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7345c41-3e74-4c49-b7f3-08442ff6eceb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73651fe-ae99-418b-8f15-ed95bd735aad</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a737ec62-31fc-4b34-a5de-86d0a6d560bf</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7382626-1d63-410e-804d-fefe6be99bec</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7384b5a-ab32-48f6-8fdb-1fa551ce97ce</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73947f3-f341-43c1-971c-fa47fc3b315b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73a662f-f9df-45a0-ab3f-fbd24300a30a</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73af47c-426c-4a0e-b344-fde6925e61e0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73b27f1-720d-48bc-9dde-1661fef8f8ad</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73b4526-02f4-4452-bbe0-1c8b9c8c6aa9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73b8c04-a240-42a8-894d-e374bd998f6b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73c70e1-11d3-4b14-9860-b630e16f9fb4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73ca873-d182-4707-a7f3-496b1cdc8711</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73cc774-8da4-4ed0-951d-442ef5c2480a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73d2d1a-c515-46e0-acb5-27d1afeb253c</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73db7ac-115c-4863-9e81-6083bcd549d5</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73eca4a-46f3-4df2-acf9-492a5cc33962</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73f0024-2c17-4ab7-bc6d-49fb7a5d0786</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a73f6425-baa0-45f3-a007-42384c0aac28</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74092b2-a51c-4497-9583-1bfd73c2d375</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a740b864-ad6e-416d-9a72-3be56b70c927</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a742c4a0-1ad6-48f8-9089-8cf37adefce8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a742d42d-b070-40e4-a946-14fc2fda9de8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a742f5f8-13be-4fa5-85b8-7e77b1a7584a</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7442ddb-982f-4ddc-a886-cf617c32a85b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7446923-b8ff-47d0-a8e8-42aae0d833e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74487c8-3bd9-452e-b854-291752210e36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a744c7d8-1c3f-4c78-a9a1-3b1ad87d12a2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7454299-53fb-46a2-9ffb-b55a8b898aab</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7461cbc-1328-45ef-ac05-a8130aeaaa58</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a746f3bc-4c8c-4051-aad1-2da80be31fce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7499fd4-c259-413a-a828-aa8e87af9c5f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74a7ccf-af74-4f75-8b0c-f55e597f5f55</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74aa6c9-7fcc-498b-ba57-c13892717041</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74d397b-26ad-40de-973f-5d01e863b20f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74de303-0ee0-45c8-97ce-c06fdab899ac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74e926d-d72f-4ce1-852e-57f1737ed198</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74ece1b-d713-4226-b01c-f2ac983ea716</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74ef3ba-331d-4eb5-b6d6-3e9103a12181</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74f51f5-73b2-4f67-b21a-fed5a1bea460</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74f7ef1-2c65-4e36-b4ef-5733f4d8ff7f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a74fae34-1096-48cb-9d41-efabc5fb1beb</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a752a7e7-e203-4614-b255-87becaf8001f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7535895-7712-4964-b32f-a9ddad502d64</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7548ee4-7b6d-441f-aca9-353111830890</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a754b9d1-6c85-432b-bc4c-9c8115ccc017</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7550cf1-a72e-4458-b9ba-25025bd76827</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a756d697-902a-4583-b9e1-3af73a9d4488</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75780c4-c9fb-409f-b79f-8210c3accc09</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75995f2-9630-4af1-91e1-11b5fc63b421</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75b8541-6748-4b54-b303-9c30b9d27bbe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75dd30a-c91b-419f-afca-11f942dc7f52</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75e39fc-8e9b-4993-94dc-28fa94f6ce36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75f3f5d-bbda-4991-8f58-5dcb3955003e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a75f50ce-65e6-4b6e-890c-25acabb1a204</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76103e2-ef2b-438e-b955-82f54d0cbea7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7634870-2723-49ac-8cda-56bacf5e93cc</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a763fa03-f1c2-4386-adc3-47cca99521ca</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7642e84-e278-4106-a816-7feb3f6eed75</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7652bf4-93bf-475a-a421-c7738e03f824</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7655c21-3d6a-4a25-838b-bffa556c0ee2</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76572ac-1b0c-496b-9b38-d30ec7240650</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a765d294-73ce-46fa-9b47-2b9512cefc34</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7663757-5436-4d03-a309-6829cae19cdb</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a766577e-d3f6-446f-801c-7edb72e270c2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a767b533-9153-488c-8b31-8dffcc94de20</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a767d98b-6326-4b83-93bc-768c4999c22e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a767f2b6-a7fa-4f35-aa20-1d71ae66d2cd</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7687001-9505-4ec1-8e41-7c121af6814e</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a768bdc3-50ec-43c8-aabd-ac8ec89add28</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7691306-1d1e-435e-9ee5-59b2a87e8069</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7693357-a3e7-484e-b9c6-4cc1fa0ec499</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7697cba-3554-4787-a330-bc0a99aed4ae</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a769d179-d514-43b8-b009-999092003a87</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76b25c9-cf7f-4d17-8b60-a643c66a6209</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76c38f9-b8a5-4ad1-b806-6c109a160690</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76c938c-5cff-429d-b4b3-f788c888b648</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76d8aa9-7bc9-412b-bb38-addfc95f08cc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76e6294-10d2-4dcf-af7a-f9436873ccf4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76e8f33-1041-4171-8ae2-f4792e83b540</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76f16dc-8b90-4b18-ad43-43004dedd780</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a76f6942-1a8a-4830-870b-acd783d3eeb4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7701d2f-16d8-40c2-8564-1d39d9719f2b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77031e9-f098-4578-a3da-217a233fca87</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a771f8f1-6855-41b6-8a5b-c93a7e8ee5e7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a772ffa8-4977-45f7-9d5a-8967ea6dd36c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7733915-be2f-4669-801b-2def99f2eee6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a773c2ad-9d71-4421-aa10-24b00e28c881</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7740e0e-42b5-4050-ae5f-307f0ff387c6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a774489b-e8ff-4e9a-9982-662de86d393b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7747769-faf2-48da-8a58-b748e71ceded</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a776211f-81b7-4256-b9c9-c906487f5a27</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a776d3cc-dbf1-4de2-9825-f18a95fd89fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a777b11b-ceb4-4547-b7a7-d2793ecb4bfe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a777dd69-ee06-4ac8-9526-aeebb0d6685d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a778e4c7-e00a-42c8-8518-b128cac42fc3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7796a59-b677-4f39-a2a2-40704d754714</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a779bed2-2d44-4e70-a720-e556cef6e438</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77a4e2d-0e54-41ac-863b-362a6f547eab</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77aca88-c2aa-47f3-8b01-f498c4fc6678</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77b77b7-4a11-4a4b-98ae-e8132d14e92f</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77bf3d4-a7ee-4b1d-985c-a7764eb0c7ee</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77bf7a3-4696-494b-95ab-bee7ededdb3e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77c25e9-80f9-4066-89b1-b2773cd30272</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77c7bd2-9841-4082-bce4-213d05569348</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77ceb92-4278-4fb6-bfdc-ee7fb351a1ac</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77d33cc-6e7b-4997-9614-3e5a1df9e256</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77f6257-ffb8-4714-86db-d3f1aaa9fad5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77fd513-465d-4680-9236-bc698fb91e3c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a77fee5f-5583-4861-b8e3-73cd2fecaa6d</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7805888-3eae-4377-b198-a57b63c93ec5</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78149a2-7d02-4f4d-86ee-2922f6cbe4c5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78299bb-55ca-4acf-af13-c53445d70e05</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7831460-56cf-4339-a0b5-3d31b2255e82</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7833500-4a1f-4d7c-8619-24bd850dadfa</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a784510d-5968-42fe-aa65-929478f0edeb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a784ac85-b87c-49f9-86cb-ce2b55094e3c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a784dfa0-70c0-4e5a-9abb-774991d0231d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a784f948-0f51-4e1d-90b7-63a912575bac</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7851354-612f-41f8-9ef5-51631fc60180</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a786a718-223e-4f83-ba1d-2ef26a9da81b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a786cfed-b0d4-4aca-8350-7d8eac35bf58</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a786e24d-7bda-441c-af5e-ac361c7df798</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7870644-f83b-40b6-8fca-f7748364980a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7894cd6-55d1-43a6-b8b9-389e27adca9c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78b720f-8f4b-4fb4-8178-5b4b91f0b4ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78b8738-ed0e-4993-aa3c-d1e5eba3e86b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78c95c6-b993-49b7-bdc9-204eda17e0ff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78d07cd-5f6c-483d-b724-070edb7c9968</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78d62c3-38e4-4ed4-a65e-39825f845ce1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78e95e3-acbc-45bc-85c4-2887cb023283</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a78ef4c4-61d0-43c9-b19c-5edb2917038a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a792e8b6-1905-4dcb-8692-d6bb07c9cdb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a794f280-9a10-4f5b-8054-cad791391f86</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a795b7c5-ddcc-4bea-a6ca-25b36e23f29d</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a795fadc-0286-4b5c-ac8c-406d76a3173e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7960d1f-5481-4749-be0e-29129f72ad4c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7966cc9-4b04-49a7-b85f-142c5b6edd31</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a797d71a-2dd6-4752-a31a-55a3e7b2b741</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a797e41b-372a-4a16-851e-8429505878c6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7986e9e-6c7c-4f5e-b8fd-4729fb453410</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a798a900-cb97-4efb-8182-4a988255c0d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7990219-ec97-43c6-a23f-2ec4972d6d89</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79a6621-8ca5-41fa-91e5-538295574b83</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79af269-f8a2-414c-a83a-9792c99e4262</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79b16c7-f940-4fc0-823f-b50b63f7ed71</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79b2ca6-6ffb-4ed8-9942-4ded74ccdce9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79b47f1-b2f8-4968-801f-7e84a9609e2a</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79b911c-0804-4b13-8b9c-0c5d65c30878</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79bb139-121a-4a04-8338-e4afc734c318</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79c032e-83ca-4202-a99a-2738dedc7c98</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79c3fa0-d2b0-4c06-8a39-ce422a3dd7b6</loc>
    <lastmod>2021-10-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79c9053-5c20-4537-9f67-3c22d174580b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79d4033-14f5-40fd-bf32-b2550b74a86a</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79d8b50-652d-4c34-b78a-77f9d3ffd42c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79e7005-6aba-43c5-a4d7-bf1dec0acba7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79f23b6-c537-42ee-b43c-712336a0f253</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a79f69a8-765d-4810-aab4-a921df55e924</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a084e9-32cb-4f1a-a4e2-0413b7f171e3</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a0ded3-ac36-40b6-bbcd-f797a1cf99e6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a14d0b-8f87-41c6-8f87-3f961b9880d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a1674c-85e7-4265-be03-07ab5779a8b8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a35bf1-0d1a-499c-aa90-ce3e59a3cec3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a368b9-e5db-40d8-8bcb-e342e5b4f34a</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a440ef-2869-4492-98bd-8a73423ee41f</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a545d0-1e0e-4b4f-b47f-2e2ba69a6801</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a57bad-4b22-4a15-ade5-b3acca012a2b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a59f9e-b6bb-47c6-bad7-ba979502a79f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a69bd7-c4a5-4e16-b072-53769ed247fe</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a828fe-da12-42ac-a618-346c1df87c3b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a83a04-ccb4-45df-838e-dcbbf37b10a8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a83cfa-a398-4e83-bb02-272abb48ed7f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a85f7b-bd98-46ce-8bf8-1cf0f1b157b4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a92e27-a38e-479f-a3ee-838567fe6368</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7a9e2cf-1175-4ed2-a609-29c568a61099</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ab658f-71e3-4640-b487-f326d6c1f47c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ac6404-7f17-4a4f-b8c7-49439dc13450</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7acf6bb-f153-4043-bf3e-51fe09743af0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7adf85c-1f3b-41b6-9214-305b0acb1d44</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b04e47-dae1-4e10-8117-a3645d8d28ca</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b0aca7-ecfa-4869-b082-fa7feb0c459e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b167ba-9ec1-480e-ab38-e9c596fec22e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b1f3d8-cbd2-4ec7-88df-9e2bb5d43f9e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b26d5f-d4ca-4ca3-be9e-1123aa31b593</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b28b79-6fa5-47d9-ac13-7d6334dc9ae3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b33746-cbde-416f-b774-ce0f05e985bd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b36aec-ac74-4f8a-9f21-863b85ab95a1</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b38076-67c4-43f5-9ea7-d5ff3aa21f3c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b4292a-024e-4d47-b64d-523e3b8424dd</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b4a248-96d5-44a7-a282-7cff00f1d2c1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b4d2e4-764c-436b-b6d3-6c0152178312</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b58e83-e66a-4171-b909-a7067066c74b</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b6549e-256f-4b3c-9d99-78a02ebde4be</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b6c4a8-413f-4269-a725-c1b576211001</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b75f64-0c7a-43e1-b260-92c7e92cff20</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b85e62-7a28-4531-99c1-e62f996af011</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b8bce3-5310-4daf-9f3c-e4d800c42625</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b92025-48c8-4cfd-878f-fbb66a48cf4b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7b927d2-ebd6-4fe1-9e0b-f9c20db91d25</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ba4380-3858-4268-8387-d39056c75707</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ba9262-807e-497f-99ca-41afe83cc88f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bb39f5-1d1f-4e61-a16c-611675d60c9c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bb9421-d89e-40b0-869d-f8d37eaad901</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bc4ccb-e8d2-4605-bd94-db840102aee6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bd093b-de45-4cdf-8869-b9855240b25c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bd80f0-031b-4fda-b2dc-f4708f21964e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bf5796-7a16-4b32-b2b0-2fa24d2e3f5c</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bf720b-9bdd-47b6-93d8-fdb06301887b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bf94d7-5d8c-4151-a31d-a110c0441037</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7bfab4c-8efb-4348-8c17-44b3ccfde863</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c0662c-c4f9-4e95-b4ed-efb6b78fb991</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c07f79-2312-4368-8725-896f483b6b69</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c0f4e2-df8f-4af1-af60-16e908a50127</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c109d2-a607-4581-a551-99b496c46a6d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c1a9ca-3f3a-4c9e-9ef7-40426cd49e76</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c22039-2e6c-48fe-a2a0-1b140214b475</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c22c30-8fd6-4c98-ab43-76204bbcd17b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c26af7-8e6a-4eee-a408-bc55c84c2b0e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c439b5-7498-4899-8768-4297aa20c446</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c50b5e-c34c-4f10-a911-af7b80862e1b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c5145b-6045-4fbc-8b97-057ab33ac9f8</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c6aa46-14b3-4942-8ed0-fc5f791059f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c78dbd-e651-416c-8c95-97fe08f09e5e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c7ffa2-cb1f-4065-86ae-29a2c53ad1b5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c8132a-8834-4c3f-ac3f-a1db688eaf0e</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c82622-b809-437c-acf9-07297c243c10</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c84bc6-dc68-41c4-a578-0d0e0b763664</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c9410e-f13a-4f6a-8c6f-0124dbfe998d</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c96636-8fbd-4a4f-ab0d-ef7102d2d44c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7c9dfcc-fbe3-4a84-bf5d-04fe6d6a22f9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ca9033-6c62-4e68-93bf-2430868ccf5e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ccdc2e-b2ad-4748-9446-55ea608b53fc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7cd3983-98e8-4eb3-b3a5-33427013da9d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ce037a-7537-446f-ae99-d606b3f30046</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d06280-2661-4922-af03-1b2bde47e96a</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d1335e-5918-4fef-a102-f9fe2c16906a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d17156-11cc-499b-8fbc-2d450533ec0f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d17d94-8968-4472-bcd4-685507cab59c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d1d8d3-b938-400e-bc58-0c7babc166a3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d4adb6-57c4-454e-a510-1f4d4663a08e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d58d6f-ac79-43e5-b6c2-0062e231766e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d5e39e-bbba-4373-bf8f-c9d0f36092d2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d5eb1f-728e-4632-847e-6dcc5e84b4ec</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d6834a-4929-49ef-b61b-2dcd26dfb98c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d6c38c-ad7e-48cc-bc03-969d52023893</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d6f2d4-8055-4eec-8b67-3592172f9c50</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d8d47a-3d6b-4324-942b-a0c457eb3896</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d954e4-2e3c-44c8-bd03-76d3c344b3ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d9c3f3-0a6a-4c1c-8c7b-a435e7c99a6c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d9d3d0-0a1b-460d-9565-581af20e3668</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7d9e71e-fc5f-42b0-9e62-d04e152deb6e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7da59b2-0a2b-4670-adf6-af93454146aa</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7dd1d86-2f05-4dc1-9450-1b112b932f5e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7dd22f3-f44b-44f8-bff7-d1ee34040987</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7de6e0c-f16c-41ea-8efd-fa6ead39425c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7debb4d-1b35-48e9-82f2-df4663591cec</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7deccb7-8115-47a2-8dfa-df322fbd4507</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e01e95-95ab-465a-8141-a63660c6f703</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e0bcd0-045e-4fa7-8025-2e5dd0067752</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e20e74-4323-4df3-b715-0711a6a80785</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e21b45-3aa5-46f8-9d29-2f5ebe60ff19</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e45d47-81c4-4a32-8e36-8d2fff1eb1c3</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e5e126-0c07-4c99-9696-1105b93c656e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e6314b-f61b-44e3-9df7-4264518a1fb5</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e81ed8-7055-443f-addd-f79ed54c0a31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e849f4-9a1f-4aaa-a7a2-30f561a7d2f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e85f4f-4b34-43fa-8ccf-2d612bf698f9</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e87571-d90d-4f51-b3a9-d307fa753d4a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e90813-0f34-4973-a9c8-e5b8d813ac58</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7e9fe89-265c-42d4-a2b2-36ca8a9d3850</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7eb8bd3-790f-4087-84da-cb9d33ce454e</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7eb99ff-bff6-44f5-901a-863085319656</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ec0cb7-b99b-4f3c-9f24-fbf8e8edc4cf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ec5ad5-fe90-4c4c-b7a7-83a084afb177</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ed22dc-9a32-495d-89a0-2a21b14ecc5f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7eddf08-578f-453b-a121-d6aa5e660a9a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ededec-fad0-4b83-95c5-dae64a31f629</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7eecbd3-36c3-461d-b697-61a4584cfbcb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f00b63-b988-41a2-a959-c4891d237afb</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f0a2a3-54d5-44a9-b605-a300c9ea5d31</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f14a86-203b-4734-9357-5276d9b24af6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f14e88-57fa-4655-8dc1-bf9023f03edf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f22841-24ba-47b4-a292-0f3b7a1bc164</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f30b06-5fa0-44c3-b371-a60815214cce</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f34248-bfdc-4088-b265-c000f267e2a0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f3699d-e128-4539-8806-1517a5f6d20c</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f480f3-d396-40f7-b092-3615e24a7038</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f76573-08c9-449e-acc1-6da27ff504e4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f91a4c-60e1-487f-865d-c85d04cd0040</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f97462-0690-4e35-9bd6-b31e6cf39685</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7f9ce9e-99c6-4a64-b27b-ea216749f4ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7fb0844-05fb-4f57-87d3-9a0d741e8cd5</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7fd200c-6872-43a7-ba53-d64306feb20e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7fd5995-c378-438c-a6be-7eecf648e703</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7fdf8c4-f8f5-4d3c-b0f4-ee4a69381f20</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7fed077-2606-40cf-b197-b8d008a1f5da</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ff06d3-e508-4ac6-9e24-5622c07e6e68</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ff41c8-e26c-4479-a873-697a04a7f7c1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a7ffeb02-4c3e-4495-b06c-93e90a2376a7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a800a43b-4d7e-4bad-a2ea-a62f1bd9d621</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a801a08b-cb7f-4c3d-80c9-cf3a562912a1</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8046343-aa55-4bfb-9851-1e0417907b23</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8046bfe-f393-4f39-95ba-bdfe347a4cf3</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a805215d-56d9-4172-84cd-be2c8ac12644</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a805b022-4218-4ec5-8818-085c6e4c31a7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80702fe-7171-4620-8da6-b8ac0555f218</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8071e65-c909-400c-8672-3cc89e820e60</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80767cb-a3af-4c22-839c-b5509ecafff5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80902ab-e340-4401-96dc-2e6a3333cbb8</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80a6712-729a-407c-9ebf-2c4513d6448b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80b983d-3c7b-474b-94a7-1eb2d03e3940</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80bdb8b-1d6f-431e-bbe0-c775332e81ff</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80c92d4-afae-4b90-9cd3-d662e189ac8c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80d2127-87e7-4b6f-874f-b9b380e49407</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80d6e33-a876-4faa-80bb-e8c1ac1c4966</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80d7941-c2b8-48a6-9b10-0ae43ba19403</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80f63bf-7ffc-4632-8de8-5471014e197b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80f9367-d6df-4886-8c1c-ad2773a93797</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80fa4d2-1199-4847-8a35-b95960e1aad2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a80fb153-89fd-4b22-b21d-53aafd7131fb</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a810be18-44e9-4911-a287-7ab4b6d28b07</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8116990-7791-499c-815f-4aaaaea929d7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8117213-8a1d-4791-b5b0-c58e1d4a85a4</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8117d75-38fe-4ffd-8b36-bcb2e1abe826</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81182dd-84f9-4bd9-9a24-866999bed936</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81274fc-ba4c-401b-9b94-bca47ebcd64d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a812b009-96e4-43e0-831c-7b02f4d087c4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a814eeec-df1f-4641-8140-f36387f93732</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81579e5-74f5-4674-824e-34c8a43bd163</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a816a57e-78d5-42f5-883d-8cfbb65e23d0</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a816b703-10c2-4a53-a922-af11ca427a43</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a817bc9f-e8d5-45c9-bc92-97a5e32d71ab</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a818a202-380c-4cea-8284-d6ddd4886c08</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81984ad-db1c-4b5e-8033-3cc4f8d39c60</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a819aaef-5c15-47dd-9bdf-fbaa281d378e</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81a273f-378c-45f5-b4ea-698071af7091</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81a72d7-d5ca-4631-83bc-0061064981b2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81b8339-9082-4724-a5fb-ddecd5b0175c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81b8f45-c553-472f-8cd1-7b852a4a9952</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81c0c91-2c61-4df7-9304-c50f4798c6cd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81ca36e-b739-41e4-91e9-74cf64687a2e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81cbc07-69de-415e-85ac-d2d523403f7d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81db988-f1a8-44e7-b4a5-9efe47799948</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81e37c1-52f8-4d28-99f9-48e4de659e06</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a81f3850-2be9-4734-81da-a1fff5652370</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8211b25-099e-423d-a2ae-f7fdab81d5aa</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82139cb-c670-41ea-a422-ba3b00f7fee6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82206a3-3985-40d7-ab9b-d6cadfd2d5a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8252065-9843-409c-a444-a7a889ae3e88</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a826bbdd-33c1-4f37-9d43-18eb868272a5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82810b2-be78-4029-8273-89a4684da054</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a828289b-7da3-4181-9b27-11bd898118c2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a829d0e2-7dc4-4dd4-afae-b93e7fff0cf0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82a26e5-6d3e-49fa-87b5-108534b0215a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82a38ce-be51-42ac-87bf-9c242509ba94</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82a5dfc-2252-4b7f-b88c-09d12607fd66</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82a9c0a-3fa3-4c9c-bd85-41fa47985415</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82b1099-b44d-4f93-8c34-7f5e56d71581</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a82ea5bd-3289-4318-8908-4a726bfb9439</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8308e06-142b-469f-bb01-d69bfa67c150</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83199a8-7769-4836-9eb6-26d0630d51ed</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a831dfe5-4185-44ed-af32-b691c1c6d167</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a833b38a-6519-4e08-b0e6-0dbd3d046ea2</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a834b221-b11a-4925-b9a8-a00d3d0b1b3b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a834ed9d-8747-436e-beba-282937a74a33</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8351164-3bb5-483a-ac97-3dc53acc1364</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8354657-e119-40dc-8518-a0631382cca8</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8355439-0e67-4bc2-a48b-d58edd37dcee</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83705ea-8313-48f2-ac1d-1f298f52dbda</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8373ca5-9a4b-4a80-bcd8-d287d7f59875</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83831cd-df2c-49d7-a2eb-82e61ac4bdd1</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8391654-698d-42b6-ad0b-1a5800c6a3b4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83a113f-a355-4a94-986c-fad81a90edaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83a121e-fd1a-4d98-8d5b-96b6c1b29090</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83aaf9a-5b15-4cbe-9d76-ace2a905ca68</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83ab665-9bab-48e2-8194-4646dfe31115</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83bd5f5-48a4-4221-9656-0ee6df24e373</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83bda6c-8dfb-4cc8-bafd-1d9690adbf80</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83c2833-c7a9-4da5-ac71-83dab170c601</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83c2969-dd40-4e92-82fd-0cd2dad8eb59</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83cb9d2-a0bc-4e24-87f0-bf26d3518407</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83d1930-8fbd-41ec-9219-ae7f20806405</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83ecc81-641b-4e89-a778-6f7601eb044f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83f1ac0-b6dd-47c0-aab4-7013e39400dd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83f46a6-4d40-4023-9b80-2d1d48f487fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a83f9056-9068-4e45-8051-efe92ecbd7bb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8408e57-e709-4eac-abb1-87bb69780e31</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8409361-7f00-4484-a2a8-20e06f4abb8a</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a840d011-95fd-4d95-9463-e537fec57150</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8411040-6ff5-4c38-87dc-97ac80cb9dbb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8415a41-f23e-4349-a773-44bb87332b6e</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a841f152-aead-4e4c-bee4-2660595a8252</loc>
    <lastmod>2010-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8423aa1-b3ed-4f11-8fd3-f2ff327f2b5a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8431da2-ae61-4924-8c85-ff987e42da39</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8442afb-80d0-48c5-94c1-dbe8685d9037</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8447574-0523-4b76-83e4-994a7b25e60a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a845d1b9-78d9-44a8-adc8-05b134fb1d3e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8476ec4-0e3d-4bf2-a759-9228a8027b21</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8488ecc-f118-42e7-98a2-09fa0c558469</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8499759-017f-4fd3-899d-993e513265bb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8499b01-64bc-456c-b763-630dc2890a06</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84b3df4-66f7-42bb-bf8c-c3ddfdda619f</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84b5b6d-460e-4b6d-96c9-7e4b8276e1b3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84b6159-fd75-45cf-83d5-4e81ae0b086a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84b78ff-ae2b-4a6b-8b6a-efb2f67d0d31</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84bcbdb-242c-4302-b2d9-bc34d3b0792d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84c02f2-87fa-4e47-b7be-1cbb04015ac6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84cb691-ae6b-4542-bbe0-0e359579d640</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84d8d2f-89d2-45b6-9ee0-4a61c74fa0fe</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84ddc65-73fd-4adb-bb60-8e9477350150</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84dfc06-a321-4127-abbd-81c2085545a4</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84e37d4-cc89-45d0-9a9b-61d59d065168</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84e9462-a6fc-4d70-a2f6-6261afba7bc4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84e9810-fe3e-487b-8070-c5491bf06abd</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84f08a3-0f51-4176-b0a3-f1295e8ad93f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84f43b6-16ca-48f4-ab6f-422dcfd31e55</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a84fa92f-dd72-4581-bed5-cd12514db3b8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85049ce-20a1-4a4e-9132-cb5671da283c</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a850f473-5282-4788-ac71-3cad43306a1d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85109c0-2bb5-4322-8baf-ca94c1e07016</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8514f28-428a-4692-93e6-1915e5b386a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a853af9b-ace8-48df-9006-4e21895a90cb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a855e52f-c263-4fdc-918e-85a83c8ec687</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a857b226-0ea6-4d6c-aef8-3a044f39cbb1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85863f4-810f-457c-9a88-40af35c3d3f9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8588c69-81d0-48d2-9275-d8fd2758c306</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85a01e9-4ad2-4a4a-b0ea-754e8df62fd7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85a919e-6814-4102-b1f9-7fee718b2bb2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85af54a-6ad7-48b2-9802-c59235778523</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85c1696-3f52-4c96-a035-a2df4c157208</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85ccca6-be72-4155-a8a9-6c387880973e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85e0966-0ac8-41d7-9502-ce9a0fb67e15</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a85f70b1-acb4-4d35-982a-0e6122274495</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a860ec5b-b4f2-4377-aa51-b148ff4c75fc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8633365-9f2f-4b59-8668-f84e9485ba8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8656d39-3243-4499-9426-e653c454e223</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a865f171-872c-4ec8-a900-b1a597ae2d30</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a866e2bf-02d9-4236-b24f-f1f21b17b6b7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8677249-cc40-44cb-adec-c2ef8106331d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8683eed-4248-4e78-9ab4-898515d192c1</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a868bd47-a572-4ce7-aee7-3e27daade666</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a868dda8-2a13-4b61-88f5-126f121c5b2d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a869c08c-ef68-4d67-8ef5-43af0e188e5b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a869eba6-5e8d-49de-93d6-9c1b004a2c12</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86a22ef-e1d9-489f-a317-3b83298411f4</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86ad652-b8d7-4444-aa1c-25bf6b7a53ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86afd6b-4ea9-4b14-a80f-d70af9c34bb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86b1056-34da-461c-8afb-7f1d7c87e5b6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86b48d3-b4ef-4aa6-a1fe-9055c9f31705</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86b6df0-71d0-45f9-bd76-35420710f0de</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86d483d-435a-46b8-9a3d-c34998d63990</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86ddf66-04c8-4e7b-aae3-ab82526d12c2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86e3553-a86e-4a05-a4f1-6f8cc0aab456</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86e45e8-ab5f-40da-8799-e591179a71f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86e73ac-08e8-41e2-bd4a-b521b12f7896</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86e88d2-57e3-4140-9711-6f5efa869191</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a86f1830-f8a5-410e-8ef4-0d984a87083a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87023ea-35d4-4263-ad8e-a41fcd58eb9d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8716fdb-0e0a-4781-b49a-6d1df5d42455</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a871c734-23c2-4a73-90e7-b64b4d038c96</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a873e8e7-5447-4731-ada7-47063e44cf5b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8742481-0743-48b4-9bf5-238a0f0dd777</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8749d00-edfd-4bc3-9d4d-62057984a457</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87626c5-b250-4283-9133-82e93bd2bf58</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8768e1f-ad00-4c15-967f-0dfc318eaf90</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a877ce3d-5422-4d70-a5c7-88c2abf5897f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a878290e-76e2-4afa-b8f8-762be8adea38</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87b8eac-8f53-4256-97ab-6fd35bf87fd5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87d0805-d2e3-4ce2-9ce0-03ae5c91c78f</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87d2d5a-e884-4f74-ba7b-d1c1a6bf7964</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87d3783-1d91-44b3-851e-60a348c16e23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87e62ec-36db-4fe3-ad55-991f8fb0ad69</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a87e9a19-d4e0-4fc5-af32-58d00ed03665</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8802ae3-f1f0-498f-8f4d-bea0f8a38926</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88073ae-7ce3-4a61-b0a7-f61e2038311f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a880988f-1a53-4910-bb92-803959ea79ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88114dd-6b1e-447e-9a91-2725faced52f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a881c9ed-ef91-4afb-beb3-98baf9cec015</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a884748e-a8bc-465b-9be3-81163a7cea72</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8848231-46f9-4cf4-8fdd-732f25e873f3</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8862cb4-a2a3-406f-b02f-c2d75cf26f51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8866b5a-69b4-4565-881f-3564d604359a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a886f21b-f3f5-4056-be06-7adad715d85b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8875e1e-ac42-405a-865f-1f95266673ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88774c8-3b44-4b7c-8d13-f9706ffe5474</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8892e4d-b604-496f-9050-0bdbd7b7e501</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a889a3ef-3d64-4152-b62f-0d8926227fce</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88a0052-ff78-4fe9-bddc-c39599dd79eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88c1525-f124-4a64-b9d9-0743edc3a427</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88ce20e-1f42-4a41-a9bc-b81776e627dc</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88d419c-6805-4ddc-91cb-3757bae26219</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a88dc9d9-f304-4daf-b163-c271632406be</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8916c7c-6849-4a78-844a-8a7bfe36b972</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8922da4-d197-48d8-b53a-5fa334124302</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89306f6-2932-4db4-964d-6e7e05b955fd</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a895f00c-32dc-4d5d-84a8-d9c9b49db63e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a895f985-be05-41d2-8668-30064e7a10a5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8971ba5-7292-4712-ae84-22fd47914ad1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89809f1-2358-4c2c-a751-135551334ed6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8989228-ece6-439a-ae26-8943ba8e0927</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a899207a-4ce5-41e9-9d2b-aab0360523c7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89961a0-0b3a-4762-9aa4-5fcbe970aeaf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a899c0f7-0d37-416c-b001-62a51ba5ed30</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89a3d8f-37a6-4472-865d-0df85bd7fb4a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89a6d39-a48f-4fa3-b744-c8c45b4d2a4b</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89a794f-78b6-4ba9-806b-65ab312a4594</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89a9da0-83f5-4eb9-ba63-3d1b9cb96c7e</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89abab0-bc31-47d7-8e9b-3fcecd4ba4a3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89ada28-3051-4bdb-b6af-302914f1e96e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89aea26-c057-41d6-b918-87e7bb0bbbda</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89b27ba-f78b-4352-a84b-59d00cfdb97c</loc>
    <lastmod>2022-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89c639d-b4c4-4f6f-ab3a-6241164ac750</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89ce52e-7027-4904-857a-653e806effd4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89dd0a1-0497-45d2-9ea2-681f83636caa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89f2334-4a3b-4826-a36a-88c0a065857c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89f93e4-84c0-4fe4-8c76-38e0a345af87</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89f9706-2069-4df8-b2f3-9fa7e6443f6c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89fa093-0ca9-4c9a-bde9-68fe90af6743</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a89ff2b5-27f6-45bf-933e-ad8b031def13</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a20f26-99bf-42ef-b8da-c8685dbc9bde</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a2aa0c-a3e4-4fa5-85ad-717ac9058573</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a40b8b-ab2e-4818-b96a-bd53839a3ee8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a41382-ea19-4028-9ebc-f47e4c90b52a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a43feb-c8a0-41e0-bc90-ae9934c3358b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a45a3e-ff26-4ad5-843f-ae2a580f4de0</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a470cf-0f2b-4722-aaae-61df79b495e9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a56e32-1ced-49e3-b4e7-07a0d671f4fd</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a5f966-1597-49ec-a206-e430fd903608</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a6980b-a288-4085-bf2e-a0201ba5c225</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a6caaf-3fde-4cb5-94f6-c1333d919609</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a748bf-4e14-497a-a0c1-df0c196e3a29</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a789bf-e87f-40f7-8dc6-5414296c9191</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a7e804-1da8-484a-a839-d1af4954f252</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a7f23d-5194-49a6-862f-b8365b946427</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a80475-fb03-4c91-afdd-e8792735ff4f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a83b8d-1858-4240-958c-fdb0bbff4b7f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a89a00-4ef0-4b39-97b7-4fd7da9b281e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a8d115-2c99-4185-b6cf-2e571c45a116</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8a9ec7f-6c63-46d1-a3c5-1b3bc70e483b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8aa0094-0bbf-476a-9a31-cc1c8bfddbd4</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8aa6ed8-e4f0-49a9-8f65-266f86fcef31</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8abda7a-02e4-4140-ac67-970b7a48086d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8acffc5-e237-48ea-9760-f91a170b510c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8adcdde-2f73-45b7-b53c-34619cbb1287</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ae7766-2db4-4526-b93f-1fb908b1998e</loc>
    <lastmod>2013-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8aed05e-d782-41db-9d9b-7719c08aa535</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b2fc44-838e-463d-96f8-bb1531967736</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b30aa6-78c6-42ef-af54-c4dc853cf877</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b3b4d1-16fe-46de-9fc6-f6ff629ff20f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b56620-6700-4dae-8a14-3dd5f11d6045</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b61f2c-eed6-421f-b1db-d531f2367f6a</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b65566-a1ab-4f0d-ba1a-04d3da55d2c3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b65d4c-5715-4959-b82b-ef599ace50ed</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b80478-6b60-46ea-a583-5d3ea60f0c35</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b893b5-b10a-4607-aad1-54ba0e74d6d9</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b95582-5de9-4650-ad88-23a646a8d969</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8b95f10-607e-4e04-b681-5415da2c43a1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ba054f-8453-432d-a3e2-95cc99a812da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ba3168-23cc-4572-8c9e-c6f1f709a592</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bac500-0dc5-4bd5-bffd-6e34f3f187bb</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bb1231-7de0-49ff-a967-e9a6b867a73e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bb2581-1c9d-4ee7-b76b-dbbedcebb897</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bc7ed3-822d-43c2-a8ef-01b1f46ffc05</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bcf7f0-79d2-4a0d-8172-e92a071016ec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bd5657-e8d8-465f-bfce-a8a8d00e3b7f</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bf6bf8-19c8-4ad7-819c-c0d56323dcc2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bf8180-ad43-469f-b6b5-1391cf5bc9c4</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bfa9ad-d2c3-4c3c-845c-ed0597313a23</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8bfed0b-6162-4abb-8ebe-ec9862791702</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c017c4-59cc-42e2-b8df-c81498c16e3c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c04619-b753-4cc9-8786-2f9c8a642488</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c06d2d-79a4-4ae3-a9aa-e57e114be279</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c09586-a99b-4981-a612-c20cb737b8a2</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c2020c-97ff-4184-89e4-7c01c5be85e0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c2583d-d2d3-49b1-bbc6-f135bdc12a3a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c2dfe7-dcb5-495d-b501-a93117b6f054</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c3f195-8acc-4fb1-b453-074b3a8618ea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c560b2-bf0e-48d2-b2c7-07aa5889dbfe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c571d2-a564-4d2f-bbfa-4bdbfc8009af</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c6363e-32ab-4d95-9286-8fce5d93d4ea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c6ad85-2e82-441d-94a1-be8fbf18a470</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c70563-ebce-4cbd-89c6-c6c8111a4f6f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c73a41-59fc-458b-a01d-ee966a562f3a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c92648-a499-4ceb-bba0-59127afce8ef</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c9480d-11f2-4302-84a1-14d555b106b8</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8c9c4f6-2c3b-4797-9cef-9397150eff9d</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ca1f5c-53c5-45f6-8623-5f6d5278089c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ca5199-65ee-4215-8681-3a54e0db5225</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ca597e-c3af-46fb-a6aa-318cd711b70d</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8cccccd-dddc-452d-b067-c25bd7411b03</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ccf57d-a42c-4325-a738-670ac32d3db6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ccfd49-f00f-40f9-b392-16143c63a099</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8cd82fa-1eda-4f1d-bdc6-942de634655d</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ce2354-1b3f-4909-9f01-025a95f46158</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8cebb1b-3521-4dae-be42-17bab2aab564</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8cf37ab-6e88-42d3-a24c-9f463e7e058e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d094ef-7ca6-4946-8922-511a162b5d0f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d0ab0d-9a6d-4c37-bdce-0ea26c5bc2ae</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d10051-b846-4c62-a29f-5937296de5d3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d12aca-038f-4ac6-8836-85962e9373c9</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d185d0-8785-4b5e-bad9-a552b290d8f6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d1a4b2-e460-4546-81df-f0fc1809bfea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d22eda-1a18-4a1d-a7c0-1faa86a24dac</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d2573f-4506-491f-bfbf-2f8c7da86923</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d35eea-ed6f-4b3b-ac2d-be92ae8976dd</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d36473-a122-4b75-967a-f2aea0798b15</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d3faa2-750c-494f-a933-4d409407d688</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d4c8e0-760c-478e-b740-900acd4730d2</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d5cde6-d06a-466b-8ea7-42e2d5a53f6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d5da09-f016-412a-bf57-644dc8626e3e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d634cf-178f-404c-8e72-9ab78c850d0e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d698e0-1f5d-4db7-859b-cdc3e8e187ae</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d6b8ca-ea7b-49f4-8731-49e245a2d9c6</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d74404-be1a-41eb-9c41-94271167499a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d7edb9-d0b4-4619-ab90-c7f791b4fd66</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d81f7a-bd9f-488b-9898-87126439a310</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d88fe4-42f3-4dfa-a3b8-321d0e30912f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d89b95-8c61-417a-a595-65db0aefd9a3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8d8bb7d-3cdb-4668-8723-9dc3133bba79</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8da08a5-5332-4e51-8297-8a4f689f639b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8da97d0-506a-48ac-9632-baf9e137e58c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8dcbe9c-f48e-40d6-855d-20f6d96b9ef7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8dcd82e-9d7f-4417-ae3f-58a0a4bf6ed6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8dcdcc1-6968-4398-9753-a54249ae6259</loc>
    <lastmod>2010-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ddbc58-99d3-4424-9635-23f0330d0d8e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8de5cfc-5bdd-43cf-957c-1cead765b812</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8df4587-c3f0-4e79-b309-0fb4bed4f712</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8dfc710-5db5-4a64-997b-699a52553826</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e02c4e-57a0-4859-98f8-85705247eaad</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e0662d-7e08-43d1-b7b8-d390b1f037b0</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e0867e-ddd8-4854-92a5-2ef53550d752</loc>
    <lastmod>2024-01-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e09dfa-33b0-4c92-b7f5-4b7092e5c354</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e0e5d3-37bc-4d87-bac1-52a908f26ddf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e1a138-95d9-4a84-a2f8-814bf9f36617</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e2a62d-dfcd-4ebe-af33-58e7bbce8051</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e39e3c-9ebc-4fca-a114-2c9d52dbfc1e</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e4223c-bc44-449a-9d33-e88c24e931e5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e4a0fb-3c60-4372-8abe-9e8d1bee8ba7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e5101b-9d02-4478-8429-2c94d79b0980</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e553b1-b10a-4849-a6e1-ada3fafa4ffd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e5c127-e8eb-4a29-bbb4-d6082b52afca</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e5d05d-957b-4838-ac5d-c14985e7b2da</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e5db98-6de6-4167-b3f0-5acd5fb7032a</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e61cf4-b833-4688-92e9-6ed45ecf2e19</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e643ee-91ef-479f-a226-337c8f907bbf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e73969-dbd4-423c-ba6b-3574cf934118</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e7cebb-677c-47e5-96f1-407b4d343671</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e8e100-c187-4a4f-8234-ef262a983d62</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8e92530-a242-4262-9ab0-986f362f28b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ea5a33-1aa1-4386-8b6d-113469c5ca52</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ea6cb4-6b18-4027-aa03-eefad24d7388</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8eafe97-368b-4d60-917a-02a6341aa8a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ebe02e-5360-4288-b287-978994b9123a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ec8e81-074e-4768-96c4-56174338d7eb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ecf662-cda9-46a3-a4a6-81616724f4e5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ed1244-0979-4941-880b-4901b130723b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ed2206-d918-4cb4-b26a-9f2ff0fbc537</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ed36ed-bbe0-4eb0-90b1-53aa4a745473</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ed3bd7-b303-4439-8a8f-cc21f3cbc112</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8edaa05-0392-402f-9261-3ac6f9f9608e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8eebcf6-2b59-445a-a159-3c6f9edd9f94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ef245d-e9ef-4d7a-9925-63524022c1a2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f031d0-d1c3-4968-af0f-d53bbc01d4bf</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f0c796-7b33-4455-a056-120c9e11d7ee</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f17a60-859f-4140-a486-e794364137bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f1f8b4-9f3e-45eb-a6fd-1b666556610a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f2e03a-ffef-4a4f-b97f-44556ac34662</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f39ac8-c81a-4818-abaf-f33883223cb4</loc>
    <lastmod>2020-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f438ec-046f-4a81-b2f1-e7806d8ffeff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f47cd8-999a-446c-84cf-b3453d4630e1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f4941f-88f8-4d30-b44b-2d6d7cb088e3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f49865-382c-4c3c-9f9f-1ee1a1596444</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f4dac1-34c6-49fd-9381-5d60936affbe</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f53790-7b23-4936-a7d7-5badd153df76</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f56ea6-a995-4f44-bc04-72b3140170bc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f5913c-904d-44fc-81ab-a29e17ad16de</loc>
    <lastmod>2020-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f64240-2b4c-47d0-80cd-c702f5f8faee</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f6c20e-7457-4e11-bf24-1d5642d35c42</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f7b393-415a-4b76-90cb-3adf3a2cb484</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f7c97a-085d-434c-8667-d2cb20df8acc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f7e17e-71d2-4964-9c1f-bb4703250d44</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f966dc-9ed0-428b-8988-843af7f009da</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8f9a932-c3fa-4932-98e0-9a34d7d87338</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fa7853-7b78-4ed4-a3f9-244c6c30e361</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fb2125-2a6d-4b4d-97cb-f54fcfc2f4c8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fb4128-830b-4a8a-ac07-2e4ad802bb2c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fb874c-5523-4f00-b288-35bdedb0acad</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fc0128-b461-4749-9ec4-aacfce7c8a13</loc>
    <lastmod>2024-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fc08b6-eab9-4b5d-a7e2-df45f06e2670</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fc5430-1ba3-4a71-9848-abb6b88cfbb0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fca717-53cb-4874-aba6-15e612e7f644</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fd13e2-0df3-401a-854c-5fe446ca43f2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fd8fe9-7a5d-4ee9-80c3-d2e6e0df099d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fdd841-e556-403a-87fb-bfba8a4b3f79</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fe425a-1358-4718-b16e-d296bbf42237</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8fe8102-54cf-450c-b575-f1f5f367c97d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ff0c38-3285-4eb2-9da0-21f7addad572</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ff3591-c69e-43e4-b8d6-b2b1c671861e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ff4954-3ede-4506-aed4-768c30637e11</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a8ff4cfd-7baa-49ab-a287-e43c8eb65e22</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9000ef2-af97-4b11-856f-06d6e2eabe7e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90019ba-6d27-40f9-967d-4cf6244ff6c8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a900c9ae-8e56-497f-9f47-c9381f62bf2b</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9027130-8e07-435b-bb41-937666235df7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9038b15-9f68-47f7-a93c-39b39ef0bcb3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9038d3d-65e8-4e67-bbcd-a6750aa86ddc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90457a8-b241-4439-b081-b60e380fe08f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a904853a-6226-4e41-8e0d-02c058220fa7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a905da10-0f06-4be6-91ec-ba6891538d09</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9070191-de09-4f09-9821-d8616e123981</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90721e8-c623-4f0a-b7c9-b23b9cf46279</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9074136-6e3f-4a3a-9011-838614b54cb3</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9076c03-26a3-4b18-b37e-56076f6f148f</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a907a3bb-90e0-4326-8dc9-f974e1cd01f1</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9080175-6cd2-4f63-8e8e-c2fdbadc6e0a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9090921-3cd3-4d84-b3ee-aa3ad88a43d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9092557-7b2d-4cc2-9eb4-6163296aca4e</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90994cd-3d93-4ebd-84ec-6d71d23bc137</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90acc71-44bd-42dc-b347-6e569d08f8b5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90c29c6-cf91-4e1f-a4a3-0824bc4069c7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90c7912-d331-4149-b55d-457975ebc0e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90e161f-e79e-48e3-92ce-cb5fecedf632</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90fd107-5ef6-4c3f-9176-fd97ca340745</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a90ffef6-423d-44bb-9b25-3b18edf65591</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a910245e-ec19-4b51-a4a3-2b9e8e136c41</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a910cc96-12ff-4090-b6dc-3999f3c7a611</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9112399-5955-4317-9f45-baa038ab1ec1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9112f2f-d35f-402c-828b-2062f5e1c8fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9114d4e-f1c1-4b56-9fb9-390d868d0b88</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a911d7b7-0566-473c-bb9a-d4e034b6ad29</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a912419f-1a0f-464c-b3b3-fcad609026e5</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91266e5-9760-40d4-a7bf-b81fabf53402</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a912c86c-05ab-417c-ad8d-8f765ad06973</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a914a636-a0f9-4c36-b170-214a5f1af5b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a915c324-1352-4e8e-803a-0a26f7b34fcf</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a916628f-8bdb-4c7c-8843-9bf96ca25478</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a916dbdc-915d-47db-a3f2-a2abc4a9c200</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a917a1a5-b179-4227-b875-b305bfb794e9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a917f80e-ed4d-4027-889c-597850e7685f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91871be-a5d1-4eea-ac2b-78f2707d6d1a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91a1894-9d5d-441d-b6bc-02be92747f92</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91bb3cd-30db-4ab4-8ce3-1cfa5dc9d528</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91c249a-b8fa-45e6-9a19-71643eac01b0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91c8352-e489-4bf5-85d7-cc9a6dd40bc9</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91c95a6-651b-40c5-94b6-b79da67b7603</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91e56ab-16fb-4604-a736-dd4c2a7f39fd</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a91e6fc2-ced4-4435-8c9e-6fed85008453</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a920fcfc-0cf7-4c28-b01f-6fbfe401729b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a921f8e6-e396-40f2-a6a8-0212cf4e42ae</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a922989f-0d0c-404e-96ba-0bc030643ae0</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9244e4a-d100-446f-964e-651f1383c6b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9247417-5ef2-417c-8844-18e5107611ff</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a926025f-cc03-4cb2-a28a-1e39e7290bb0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a926f9d1-4ea0-40a0-b5b7-72a749d58475</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9273647-fadb-4c5f-a800-0120c1025109</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a928e1d3-ba93-4345-bfff-85caff7d53d7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a929a94a-6c07-4a0f-ab7e-8438b5e2518a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92a1d02-4888-4f0f-8ee6-1626d6bf731d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92a4ec8-5619-490c-b06b-a74dd180a832</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92b1a77-06fc-4b9c-bba8-42f56181876d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92b74b1-c8cb-4066-8de2-8317c33b948b</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92c580c-4340-4b26-9655-ad091d1e5b53</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92cdc0f-9154-4d0c-aff8-0245895303ea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92d11bb-9c05-4352-87b3-9154fceb8469</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92d824d-50a0-40a7-a1ab-27ba34a5af93</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92d8634-2bb3-4fcb-a5be-97f7c6b6d1f8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92e18ec-2403-48a7-8bf7-10a49ee1373d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92ef0f6-e931-4206-aac6-683db102a703</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92f424b-73a1-4327-b24d-612bf76522af</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92fb4aa-10b2-4f1c-8d6c-ee7545069719</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a92fbeff-978c-4cc9-acce-b66ebf668114</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a930809a-d284-4816-8fef-0e0503e896a8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9309fba-4b48-45b7-8982-cc0596f4f1a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a930b082-ad8c-4ebf-84ea-e37a7dab9d78</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9314c73-1c30-49fc-8284-8737ad9220aa</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9315906-a393-4882-b906-d59b2275f77e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9323990-a659-4937-80ba-8afc84872f07</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a934567d-74a1-4112-b5ef-5680f1afc248</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a934f265-9951-425e-8128-e0db314d82ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9351268-8bab-4c00-80ce-f9c6f680273e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93735c0-edcb-4e86-8b43-e97730f40a91</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9375dd0-5e66-4ad2-b008-fac4a50ae5c1</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a937ec30-82e9-4ae5-b64c-fbf6c1924fa1</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9382132-5d0e-4bcc-99af-7487c0211218</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93905dc-1995-4bdf-94ba-1c89d38cef88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9390b37-f02c-4974-a76e-8e17b02afc73</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9391e67-ab68-4b12-9ea8-478c1981ce2f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9398dc6-d18b-442e-aade-78a44bb60319</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93abfa5-2a15-48d0-b9b7-01a896b182a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93aeeb3-fa5b-4e2b-a8e5-4c1b2c1042ee</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93b6ded-08ae-4a20-9649-2d714dcecf2a</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93bb7fd-c617-4907-b636-842c90f15705</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93c6788-696c-4167-bb68-f30f76ceb54b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93cdce4-0093-4e38-b26a-7ffa14bf81ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93e033f-7b02-40a3-9398-b77ebbebec50</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93e264b-2524-4187-85d8-467c0e14c094</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a93fdeae-1c7b-4fc8-9620-993fafbaf957</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9400d3a-2ead-4568-93ef-fd9b176a6c76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9409515-9338-4365-a819-55ce6b90af07</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a940f9c1-3386-43d8-b2a7-a55736935b15</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a941f8be-ca9f-41b4-bff9-526d36833151</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a942f21f-66e1-4886-8666-db76f6406bec</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9447bce-90ec-4b40-af8c-f73b1add0132</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94481bc-7fcd-4018-81c4-2b3af2f93854</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a946443f-b4ad-4f3e-a073-5df2269ea42b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9474f53-0ff6-42a2-aca6-b0dbebe1230a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9476980-2c3d-44ef-8395-fab7b78ab709</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a947ab38-db81-4836-9d55-24f0e9a03e41</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9484871-d8fd-4f3c-8d49-aa1099fd6b57</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a948e4bc-e869-4cf7-884f-b07f03efc767</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9494792-9277-4cd0-95c1-549d1e31d7df</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a949adce-128e-4d83-8705-1133298a2d8c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94ab0a1-701a-4776-aabf-7c46756b5e22</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94b28ab-26ad-4629-aa1b-e1ecffc5c0a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94b5e34-0170-4053-a44b-c647f3e30724</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94bb83f-3750-41b3-bea8-58bf4b277e01</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94ce2e2-37b0-480c-9430-300c83390750</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94da9de-8602-4ff3-b382-9acf85e066c2</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94e4122-b2a0-4cfd-89c0-8282588eebd4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94efeea-482f-4ffd-b4bc-9aef10952768</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a94f6ced-a173-4025-85bb-7a53ce610edb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9519a4a-9c57-4287-8d15-859e70715930</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9534de6-1436-42fc-a9f3-192198bea755</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9541419-cbad-4676-a60a-a5a1b4921098</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a95624fc-f46a-43c2-a5aa-8dc336f6def0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a95786bd-08f7-41f5-92d7-65cc64583255</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a95827a4-051b-42c9-a585-c23465128b4a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9584b0e-da68-48ef-b317-c53987805981</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a959aafc-de32-4d58-a3d6-594e2a68ff87</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a95adabd-406a-4714-80cb-e673b38b9223</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a95f761b-919c-4215-bbb6-c681a9650fd3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a95f9c3c-f4f5-4b57-936a-972db46238b4</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a960e9cb-1d83-465e-be3e-f39efd624ade</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9629c05-784a-4050-9ff6-41e1dfad452c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a962ceee-05e9-4d75-9c95-30a29d5e9af5</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a963d98c-1014-4074-8c99-8eefcfa498a7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9643a19-2186-49d9-bc2c-5174da0fd152</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a964aa7d-da2b-4dae-b2ee-0e651753332d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9656447-eb7e-424c-9fa8-00c3694e2ef3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9659104-55ab-4781-88e8-45b65e9749d9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a968b88b-b090-4926-afb7-1cf50d5a6ae2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a969d637-ae3d-4894-bcff-ef36966747bf</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96a95fb-18ae-49a1-8b86-1405f95804bf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96aa790-4759-43a8-a019-c76cae174169</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96abeaf-f2fe-4d98-b599-b1eee0258831</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96bd7da-8663-418e-98f5-a9f66c4e93bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96be27f-f268-41cb-b442-151c6d2c5c54</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96ccac7-bf1e-4b21-a98f-d7dea22d5d9a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96f43c5-bd83-4794-aebb-ffa9112bf0a1</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a96fa497-56d6-4795-a539-7e1b8cda79d2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9705bf7-5799-464a-a555-9b5d7080ef9c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a970669c-0b95-4c12-b61e-67dfa0d27201</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97200d7-fe1f-4616-9fec-03c00d53663d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97258b1-2777-455a-95e2-9e9514683a7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9732976-59bb-4cda-b708-a87552fa8e37</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a974431a-51ec-4abf-aa85-0bdf64c34175</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9746a6a-83aa-4c1c-8386-e7fb15ccccb4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a974c01b-4aca-406d-9b89-194a854e5399</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a975ac6f-6ac2-4812-915f-ee7364bd14ed</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a975b4b3-bf4a-4889-8457-508438db74d1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9768690-457c-417d-b799-32c7440bff59</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a976f9e5-b73f-484b-baba-def722ac0e69</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9783c57-e5a0-46bd-b93c-e7392de7aeb5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9797a52-a097-41d2-b48b-6e9f88a67317</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97987c8-beaa-46d7-b604-7a789b806f5c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9798fee-dbd5-4ae3-a999-138674575871</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a979b005-cef1-4a59-9814-4928ec52a773</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97a7df2-081c-476c-bd34-41913014a5ef</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97b854b-873c-4ffc-8eed-d7bc2c4f0bd3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97bbb99-e7ab-4290-a4c2-b2b368488ace</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97d1869-f4ca-450e-bbe0-51da3406a3c6</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97d7767-dedd-427b-bd7a-65f20a60e872</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97f4548-7cf1-4905-a477-4bc1de2424fb</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a97faa4a-f74f-40fd-a85f-66205253be68</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9804626-0fca-48be-b2f1-725147cea0af</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9817dc8-ccb1-414a-a577-45d2c1b3d6e2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98183ac-caae-4c66-bfc5-92c485179238</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98202c8-ddd3-4417-9ad1-66157e441e70</loc>
    <lastmod>2025-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9821d44-68a9-4f2c-898e-ecf3ec6310dc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a982a975-54d0-4386-b250-725c116b79c8</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a983cc34-f913-4efd-9578-04a8a34ba35c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a984751d-9e35-4fd9-9501-5cedceea3798</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a984d86c-906f-4684-a368-93cc2794245a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9865b9c-9e5f-4968-a5f0-d8d5fcb49935</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a986d2ed-1ac2-45dd-a535-65b2aa93cb36</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a986ffab-413f-45f1-baf6-c735916e1ff3</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98809da-e089-4493-bd3b-d69f13f9bb51</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a988251b-0415-4650-9e10-43a74ea38182</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98860dc-38f9-4ca4-a807-5eb77af84d69</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9887c36-2735-42f2-9c0c-fc513b2f8879</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a988d5fb-71be-4699-a284-fed335328620</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9890641-c5de-42a8-9585-c3b844aa73d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98a12c7-279f-483b-8106-8088a0ae4c9e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98b21cc-8ba1-40a6-9407-0d65323a882d</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98c2d7c-2747-4bee-ba1f-fd700c21c2b5</loc>
    <lastmod>2022-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98c70a7-2e82-495b-b253-a203315e525b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98cb37f-2a0a-4105-8df3-55cce01dbcec</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98d4f81-b0df-469d-9ebc-0693094525a7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98e32b8-fdb3-4842-81fe-efc956a1ce63</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98eb74c-4be8-4a03-b166-368fb217c7a3</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98ed137-1cea-4bbb-8cbe-c67e03f9c699</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a98fe080-616a-4b96-b0ad-507d1ca4f7d1</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9902220-7d0d-46ad-8668-2792252b4194</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9904e5f-73ff-4c0e-9c3e-c33c386a6464</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9907d5e-f4d4-44e6-8c22-703c61d401dd</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a990b1d4-5ca6-493d-aa9f-505db4fa70b6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9914f9b-f4da-4b88-841d-514866cc04c5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99170dc-8d3e-4b60-a2a1-8a7ef1e189d8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9919bc9-fa98-4fbc-9c19-a56a8c0b2095</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a991aed0-e83a-4a34-ab20-0af866c7df0f</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99336c8-9139-4bdb-9a6e-6155a8efa751</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9972bef-98fd-4caa-8c42-6eddeab0f99e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a997406c-db6f-46f9-9d8d-a5b212382d72</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a997616e-dad4-4c3b-9f5e-71e6bd8f950f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a998ce0e-d791-4af0-ab74-6eea96e64954</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99922aa-9b0c-446a-9c0f-96bf8e6642dc</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a999d4af-0159-4a64-9277-a4193ee94a12</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a999e726-0361-49b9-b75f-a7fd2213a2c3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99a0611-b6db-4a2e-b6ca-49d0ece663b9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99af6b4-ce7b-4201-a539-0023c26ea1f8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99dc110-7561-4943-86b0-4e4b15ecd0af</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a99fddb3-064d-48f8-8267-b50b22178a24</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a0cce3-593c-4eea-b475-6ae6665272ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a0e089-4a02-4be9-b80a-771bff28436b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a10e33-316e-4d04-97ee-0b97ee80f2af</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a17fb7-87ee-48ec-963d-2e3a29a4c416</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a20d2a-a151-4c78-8ede-e0ac8036e633</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a3147d-d3cf-415a-b70b-76bc7c4770cf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a39a7c-3ac9-4da0-932c-00f3247e8ae4</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a3d97a-b0c7-4137-ae88-d9dbf6005e85</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a62a91-0720-4af7-ab1a-34957b9b279b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a75de0-c021-487f-ace1-df058d802fea</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a764e2-c5d2-438c-85bc-f4c5ca86eee3</loc>
    <lastmod>2025-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a87d81-8457-47a1-9531-42549a61278b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a89210-fd37-49d8-a688-c1d12714ae83</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a892d5-0bcd-4f5b-ab8b-a18b27e366b3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a8a580-3a0e-42b0-b5cb-46009e574460</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a8b652-25c7-4364-a5b6-8fce6ea59f70</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a92839-081d-4fb4-93b5-886bee8ec103</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a92d67-aef6-4ded-b268-69bf5a44e828</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9a991df-4a2b-4457-a4e5-5e65e727af31</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9aa10ca-6fba-4b9a-8e25-26aa788f981a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ab4471-5d00-45bc-9fc5-513c85a82669</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ab9bf1-d1a5-40c5-b937-d98a4d6315eb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9abc8be-573b-47d7-9427-ca5f4e5db9c9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ac5d71-cc1c-49cb-bf1f-6e5e19e48ab2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9aca414-c933-4b7e-bca6-ab49ca6e24e6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9acc6de-73e4-40f7-99b7-a90b9a0cf8fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ad5214-a276-4046-a567-ff6a0b48a1dc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ad8238-443b-4bc0-b066-5380516bf9f8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9adac1a-121c-456d-8ebf-3672a1bb80a4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9af6bf6-bfd8-4342-8c11-2fa2449f3ede</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9afb687-d98b-4092-b7f1-6119b0b35f74</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b45d06-76a9-4a51-ab05-fd243811e53a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b5ca1d-7a43-4a8e-88aa-662f2fd9e0c6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b6b2ad-f8a8-4757-9363-7212223ad225</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b6bca7-98c0-4282-989f-a591678c6c13</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b73592-59e4-4dc6-ac0c-a033788eb7f6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b86b18-ee79-4f96-93d2-29aac2e6a5c3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b87119-265c-4e9d-b08f-46c15ca2ef82</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b88568-cffd-4d52-a7e0-e96eb9339a8e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b88b4e-0b4e-4075-ae7f-3ce367e883fd</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b8a2ba-8344-4b7f-a038-c3fcd274fb78</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9b93899-abd4-4716-8698-a1a603013e79</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ba7d59-7a1c-49ab-9d5a-399a9a5b8f4c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bb8075-012a-4cb3-b7d9-3f9575d87fc1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bbfada-59da-4a38-acc4-dbf257afbabd</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bc0fe0-dd11-4e76-b570-77e03848666f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bc5e71-4d48-4ad0-acfa-5d121f00e9d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bc6954-73b1-4959-bca2-c7d78536f4f7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bd7cb4-123c-4e8d-b66d-c2b2d0d88c6c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bdb7b2-c654-4f08-be53-5de88a92db1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9be7285-1d96-45c8-9026-5eeab6a1a452</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9bf548c-a7c7-405b-9f95-f9cc314912df</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c15268-a7ba-4e2e-866a-49dd0dcf29e7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c238e0-1ab5-4711-a5cb-47cdc8a7d64c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c35c6c-7daa-43ba-8017-f38be7670273</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c4c0f5-b4c3-4694-8282-8d9c805fdfc1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c5603e-8957-43ff-bb17-c01433e06197</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c616c5-6505-411f-abff-7743abeb2fad</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c65c23-4314-451b-a33a-64f08f5305e8</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c6f4f8-6337-4385-abc9-5253c78ee63a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c72528-a471-40b4-b69b-6aff15b1e6bf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c752ab-5a43-449f-82cc-b1d984868fd9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c78e67-c655-4f7e-a33c-3cff01dd6c5f</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c79f76-2a67-4ec2-84b2-01f894f48513</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c7c74a-439b-4094-981c-cb461376dbe3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9c89c86-417c-4709-abdf-cd05f997ab18</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cb2306-a0ac-4dc4-91f5-2692f8b80231</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cb558d-0127-4886-8681-a572829e6623</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cbe687-4239-47ee-a350-275adad6435f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cc039a-15a2-407e-9a38-e249a89ab78b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ccb166-ee01-4314-8727-1d8714243a4f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ce52b8-32c0-4688-bc8e-1ea41a5385a5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cec67a-24b3-4c0f-84db-d53543843bfc</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cec9aa-dd16-4b6d-96ae-16583b8d8045</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cf34d6-6833-4fdb-8563-f7d75eb0d8b3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cf631f-c4a8-4625-ae67-eaed9396cb08</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cfb1fe-064f-48ac-bfbc-3cb0d9a48041</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9cfc9a8-5c88-48cf-8e00-52b5cda7db86</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d00c17-f3d9-4ac0-af23-6c6aab23a78f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d0cb85-5a3a-4faf-9c0e-1613fdadad9c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d11376-56bc-4845-9af2-37ceef62b097</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d197f1-e3c1-4719-aeb4-0a4d519b4197</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d2db57-d24f-473d-939b-c8b8a255ea6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d3a5b4-d3c5-437c-afa0-b4c217ea24e6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d3ebb8-5970-4c90-888c-bfab45a3a0ee</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d3ec71-2164-4eeb-8bc3-159d6b9e2813</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d404e5-fad6-4455-a058-89fc9eb9911c</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d4a117-2cf6-4e2e-8a44-2bcbf896ea8f</loc>
    <lastmod>2024-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d4c6ed-8871-4c15-b152-6fa571962635</loc>
    <lastmod>2021-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d512a4-2f8c-480a-8a6d-175317a9549b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d5201d-ecbf-4852-a027-cfc3587d9e68</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d535c7-26da-4bdd-b899-3b45affc7fa4</loc>
    <lastmod>2021-10-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d670bf-36f7-4e2f-9290-4bd481181339</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d688b2-2e0c-4936-9b6f-d9b98a36e426</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d691c0-8cd3-4c49-b0af-98bb6381a30d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d7a38a-c2b3-492e-9ac1-f36e32586024</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d83c1e-9c67-4146-b325-5688def6905d</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d8e1c3-0d80-42ba-b5e0-283d99a2e1f5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d8f434-a627-430c-85e2-76ad83c401c9</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9d96dfd-b7f6-4f38-847a-c377920053ff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9dae7ee-0f5e-4bf2-867f-298cf5fc54c6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9dc95cc-e1c3-4b24-976a-36bc354c6ea9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9dcb257-8357-490d-91cf-ab69dcf2d4f7</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9dd1360-2a48-4ed4-a7cf-69812d2a0616</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9df3eca-45d0-4101-8c23-2f7744191dc6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e0576f-eac0-43d5-983c-ad4dd8a2e993</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e126f7-e933-4e58-b8cd-fb13c82c9b0e</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e16bc9-6037-4014-b8dc-42763390ee43</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e1af3c-286f-4831-8dbf-5975baf78336</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e1de63-4c23-4a35-8184-1f9446de9dc6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e27faf-c41d-40d4-bb42-bc800e669249</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e365dd-feb8-46fa-a49a-00e46cd8d6ae</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e42999-5f92-4da5-9f3f-b2095981e731</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e4b656-d3ad-4d1a-9b9b-553764ff2651</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e51ceb-fa1d-4321-aeca-e289b0302c90</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e5cf86-124a-4ae0-a6a4-41c7efc39ecf</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e74a73-9126-4839-b678-d96d66e23f6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e7d784-490b-4d94-98e9-3eb9bc392842</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9e93f06-ed24-4d82-9be0-3ce26aa93b52</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ea490b-ab24-4c69-87a5-f5599a843c8a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ea801e-180e-466c-9ccb-df412303f1a2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ec9a77-78fe-426e-bf18-94c82ee9ec8c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ed03d6-a59f-4436-bc45-e624c8dc0edf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ed47ff-0254-4bf9-8d72-d74956bf9e26</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ee6ba0-bca9-42e8-9267-352febdfcf7b</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9ef75c5-a13b-4641-9e2f-492143b7b123</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f102f3-76c9-4ade-ae5b-18cea6684435</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f169dd-84d1-45e5-bac4-ae665f9e1256</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f170ee-0527-4d00-8ea3-1db20b83658e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f1b207-cca7-46ad-84b8-702b3c2d61ef</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f221d9-6049-4765-a5bb-cb67f31cf135</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f29ee2-b60f-4443-9378-43230c458348</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f40b31-650e-4540-bd8c-5d22664151e2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f49585-3557-491e-829e-730110ab43b9</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f51a06-5a69-4cd7-818c-2f198ce4e6d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f5a185-dc20-4506-a216-4a6bac098320</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f5adec-a8b6-495c-8c8c-3c0f0ddf69c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f6d2d7-5492-4bda-b0e6-a088fcdec7c7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f6d4a9-5dbc-4d91-a8f4-0a5cf498d63f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f6f793-4f41-4fc4-bdad-ac606fc875d8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f7f0ad-40d1-46b0-b924-ebdece75da27</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9f82777-84b0-4e59-a8bc-6b558ac33440</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fadde8-3aa4-402d-afc0-0e616a3ae931</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9faec9f-a584-4b64-8b22-b4e6be9ed3f2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fafd60-8469-44d9-a772-2f2510e1fe6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fb4b9b-6e53-4840-bfef-091ee9f4723e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fc4126-02c0-4df0-9cab-4d7e8c6a823c</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fd822d-6b19-4061-93d2-e46a19097dea</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fdc962-b3d6-4a11-9b20-f0fefb5c76a3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fdeedc-2af4-4a93-8b97-1307826cd9e5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/a9fe5c06-d4b7-4186-ab64-832cfbcea8d3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa000fef-3eea-4416-8028-c3a403e1d985</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa003aa6-8ecb-4fbc-98b8-0978b5b1c6df</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0078e6-c5e6-4c0c-9661-f6c3a1616bbb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa01f83e-06e3-4075-8ea2-dd6df1a52c61</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa02a537-1511-4a03-b561-c48eeb248e7c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa02b8ff-dfb9-40e0-a729-5fbe262838a0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa02d495-3808-4f80-82ef-4fb99bcd923c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa03835d-8863-444f-8739-ffabe13ee0f6</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa03c59c-dc9b-464b-8907-b358e177bab6</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa046240-006a-4a60-aad5-1a0d61062c6c</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa048ea1-19a3-4d4a-88bd-4f9ae36ba93a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa04f1c6-463f-4256-8905-99ab9157104f</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa050a6a-57bc-4bfa-ad7b-ae92f8bf6726</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa055547-f238-4f7a-ab35-d295ff4bf1fa</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa05d4de-e6ee-4969-b0a7-9ba5222d1a0c</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa060747-054f-4962-9b88-beb96bac49c3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa076eb8-a9e4-46f4-8e29-204a08bcde60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0870a4-dc77-4982-ab58-faed2aa6bc41</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa09794a-7800-4b41-a0fb-25b484c909e7</loc>
    <lastmod>2022-10-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa09e2aa-a1f8-4182-bc1b-fba16a7e7de8</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0aa5a5-7997-47ea-85ba-eef246f9482e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0ab757-e1aa-4917-b5ef-05c0102eb6c1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0bd1af-7631-4ad2-9076-cc2d3cc51729</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0bf113-135b-444e-9345-c1523d500045</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0cf500-1fdd-407d-abca-bbdec5d2bb7e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0d8376-c05a-42f9-9a59-b41a0e2aab55</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa0f4e0f-f26f-4fd7-918a-f67f62d57908</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa10820e-a159-45f9-bd57-db11dcf31d8e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa10fcf7-12dd-433c-b0e4-1b6eb7c93adf</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa111b3d-a59d-4681-aa60-1710750b8df6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa124f2f-4fe5-42ea-b31a-62026a85733f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa146a0b-48f9-49c7-aa08-185156ae64b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa15167c-e605-4778-b668-cf0ad583ae16</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1597fa-0fc0-465d-8a1f-f4cd5d0fcf60</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1657a3-6275-4d92-beeb-a12c443a9813</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa177846-039a-4f22-9d52-349ca6e98987</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa19c2d2-876e-4775-b7e3-cf1bbfb7f47b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa19ee5f-228c-40f3-ab3a-baabfea48251</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1a5158-164e-49b6-b366-947627c8b048</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1a71f3-d7de-41de-8944-f754039a6ce1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1a7c02-7210-4c49-9343-74793e6a91f1</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1acdf0-a5c0-4ead-bedb-8a2af1cea339</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1c6048-00e7-4aa3-8ba7-7f3a2d6647a9</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1e8076-cfeb-4562-8539-a47cdb34819a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa1ef579-8505-4644-a5ca-1faba63e0c16</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa219ffa-f915-4954-9b9a-57cbc7da9144</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa21fdc3-10a3-4ff7-a8e0-18f2fc1d73bb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa22984c-878a-48d6-8311-94dfbf830c94</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2398ee-3896-45ca-a170-844e993a5f2b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa242e09-9717-43b9-ae7b-796464b413cf</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa25288a-f342-41dd-b724-c9ae2f8ce06b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa262b05-520b-49ad-9b20-422266838ce3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa264611-1da0-48f1-af51-4602b15d43ec</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa266429-2c0d-4f9b-a4d8-b0a29a71d469</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa26a6da-89ec-4bdc-83e3-b5b64d985487</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa26c4df-cc27-4f06-b0f4-8bf53c406251</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa27f37a-4ffe-49a8-9f14-dcc5b5653f7d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2839a7-b0dc-4f10-b1a7-4c03b5b86da5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa283c5c-cfb9-40df-947e-c84ea7908aec</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa28671c-aae1-45fa-a914-8b565ca6eeb0</loc>
    <lastmod>2022-09-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa29321e-1bf8-48b5-918e-1c4254d9fc9f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa293db9-97f9-4f22-a6b0-19f73af167ec</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2a8a83-95ae-4e63-8395-679b98b1ae80</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2aa756-c6d3-425f-b412-2213d7229e65</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2b010d-10a5-4d75-9eb2-3ad09fbffb50</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2b0f8e-60de-4f81-b243-62b0f0015656</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2bbf0d-018b-4598-98ca-8c6a69c94276</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2ce80b-5647-495a-b5fb-4c92c295a9d4</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2ceeb7-4cf2-484c-8337-05b6f439e03a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2d7673-144a-413f-b32a-e7eef4118cbf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2d95f7-34be-4a90-b56f-ba50bbdc1aed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2db70b-e496-4cb8-b37c-05d3ab11a23a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2dd855-3c97-448f-8f2e-2ec990b57029</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2e16e3-866e-4999-bc24-c1528485b1dc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2e8c94-5aa9-43bf-bf38-4c1d96dc6b58</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2f905e-70e1-4eb4-a388-4d63f10bef76</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa2fd7d7-d639-405e-b555-957dfae1b0d5</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3008cc-1bba-47c1-a91e-316b4a6ac425</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3009e9-ce8b-487b-8364-a6c052939ba8</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa33a0b6-2675-466f-8849-a41a32dada16</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa33c380-42f0-411c-9b66-7abed1a80c70</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3506b3-4c3e-48e8-b4b0-21deca9bc7c7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa350806-e784-4b5a-9710-24c6700b566c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa352f26-fc02-464e-9399-13413c036a3e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3571b9-9316-43c5-b25a-dfb624a1eebe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa36a91c-d2b9-418f-8a53-7c24f108e0b2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa36b1fd-248b-4516-9c33-14c11b4d63c5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa36f76c-f5f5-4da4-8711-40896d515d90</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa38007c-b50a-48f0-b9d5-c0203ed47ff6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3896cd-2eb5-4b72-ac87-f7bf021e0fd2</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa39ce81-a6f1-4fbd-9542-ae483a7b2f0e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3a3ea9-534f-423b-82dd-bc9492d11a00</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3aa25a-9a33-41f8-8896-9b2985ebed9c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3ac1ca-3309-4422-b6f3-a1d0b2950de4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3b4106-bec8-437c-b477-4cd7eb6d5ed5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3d88cf-ef26-4725-a87d-74c20a5cd2c9</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa3f07b9-aa30-4c70-ac16-1e21c6fee2fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa40afaf-eeff-47dd-9dd7-7c876b149c6d</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa417751-83ba-4b96-bb61-315544b40e21</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa41dd17-5974-4981-a18b-c26e15135ed1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa43f12f-64fd-4251-8f85-ffe8c0a0723d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa441895-a56f-4dcf-aa04-c54f00f56b3a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa45f2b9-75d3-4d7e-97a3-749917ff35cf</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa48c11e-331a-4733-8993-399334738eaa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa493ce9-fe54-4f7f-b4b8-0fccc1f1cc4e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa495621-070d-4351-b7c7-92ead8389a9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa49641e-b0bd-48b8-b77c-a7d4833bdb93</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4a1231-b8fe-4a3f-809b-ba009c426e67</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4a76f2-d95a-4483-8620-092d1fc5c07d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4a908b-5daf-4b99-8ed3-d482e15eb81b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4cd5f5-34dd-4a15-8f3b-8775f58897f6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4dca5e-46c6-4399-92f4-69dbfa47bcc2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4e193b-9b0c-40c6-94f5-d20256fa7773</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4e48fe-4b79-4102-95da-9568a63d5a5d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4e9252-9689-43a4-8486-1d079e5d9c75</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4f0823-81dc-4710-90fa-a70f29be7fc0</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa4fdab5-3823-49cc-95a6-af4381c08c1a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa50546a-af17-413b-8c74-1e35ca89649c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa50c3f3-93a8-46ed-8f8d-22fa457c6ccc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5118da-a9c0-47a7-9e12-1c2d1e259cde</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa52138e-78d1-428a-8c34-e4cd05f7c9cc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa530c92-c35f-4c20-98ab-8c6461e919dd</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa532f7d-309e-408b-b83e-0940847b63c6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa533c8f-0026-4aeb-87d3-d9de92d0712e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa53cd52-b958-40f6-bfe6-d764152ef0a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa549ded-e86c-4fe8-ab73-3090aa692c50</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa55fedb-b62d-44f8-80cd-9eaf0bb2314f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa586a0d-4d6e-49f5-b407-c2967c3cb846</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5a86cf-0a75-4a47-8533-911849c11069</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5aa58a-32f1-4efe-bf81-e844aa434d82</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5ad334-574d-4fc9-856f-dc2f464e9c1c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5afe25-f048-429a-9261-5ec6968752bb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5bb869-760b-4da5-af9b-e98cfce9bceb</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa5fabad-3ac9-4fb7-8011-dbdefb98e2c5</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6070d4-6a07-4e18-97bc-5a0892435a08</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa60bf13-7b95-4a3c-9c0b-37aa04f7dd29</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa60f3f2-db46-4cc5-b277-065ff4269c06</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa61c975-4af0-4532-ac74-bfc39f01dca1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6245c9-9131-4910-90d9-84f7b8191137</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa626d1a-7b28-4afb-a23f-4a75b5a6d374</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa628892-cf39-4675-bbf3-e49a71af6217</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa631f09-af98-4800-a407-2e55445c379e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa633b0b-b752-4302-8f95-2fb4841b229e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa642128-cce7-48a6-b21d-03cbef826521</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa64502d-acce-4dc1-8965-d99846f3d218</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa64816d-0c6f-4324-9cd3-faf1221e4730</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa64d820-5a2e-45de-bb31-d06cdb8c9267</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa67d070-6d7b-409d-9abb-c0c8a6af193a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6a637f-6eb7-4c39-99ce-eab2fc0b2d2c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6aa858-dbaa-40a6-bfca-0604a28f66fa</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6b453f-3b8d-4cc4-8f02-5a3c67538b99</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6c5e4b-8906-4b03-b07a-24e559348f93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6e3ee7-9dc0-4b7f-b75c-4f1a2657ac97</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6e6648-3a70-4a15-88dd-058e75db2099</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6eb363-beb5-4cb8-a6e5-5b2b7bb00606</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6f7002-35cb-4534-9b87-0f7e3c934c39</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6f9216-24f5-40b8-b614-8026774e72cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6fb91c-9121-46cf-89b2-a3975763c639</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa6fef03-b5f0-47a2-81f1-0326c1565b2a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7077a3-e46a-4806-b344-3489fd30d8b4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7121a7-579a-41ec-86b2-2d82151ca2f1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa712878-5e7a-4c2a-b834-e82804980bfa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa72475f-6718-4023-b4af-a3376556f64b</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa726eaa-6bd4-497e-81fd-7ef4702c4a8b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa727872-7d8e-4182-946b-bb9e541bbd5c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa73211e-e339-4651-b3c3-4c2fe649d8f6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa73b4ba-6ff1-46b4-9457-27e74b1f9a6c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa74f9d3-1d5e-409d-a22c-de4e517e1df0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa75821e-879d-4225-b417-47f2fa7b9d57</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa75884f-d2b2-4c4f-aa6c-295dbac094ca</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7608ae-59ec-48f1-9e4a-c5123beb55f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa77ff4a-6232-4b88-9616-76f3ce15b7f7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa78b6db-2bd7-4dd6-9f66-255597e84843</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa78c3bd-7abf-48b9-bbf8-371e3e9db8cd</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa79afc6-fa9b-4f80-a886-eb081a7dc19d</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7ab28f-4239-4d48-b4cc-76563e4cf23e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7b2613-b305-41b3-86cd-81ce2d1329e2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7b5ffc-1cba-4e1d-b335-58b11327a115</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7b8304-8164-4d2c-8849-e952348716d4</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7b8b12-f72d-4f4e-a6c4-6b133bfd5e83</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7b98c1-7572-44c4-b3b3-8094eab135e8</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7c65f5-430f-46e3-8ce9-795f8487a98a</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7c8f61-8174-4206-b926-221d50b349e8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7d0dc9-460c-41a6-8a4a-157ba001279a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7d8f0c-140d-4938-80cc-45ffefad0eb3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7eabb9-a5e7-45f6-921d-6f5ac62e7db2</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7f6cde-d8e7-4918-b07c-a4ffa1410432</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa7f9d5c-910d-4c61-8b8b-741f9979f858</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa802a59-51e8-464c-afd1-156e564daa74</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8040e7-421e-4b54-a9f9-9302c6a6eec3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8044d2-c4bc-4717-9d7f-4a8d8115b403</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa804b58-b1a9-4a17-b01b-c1195254b23d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8142f0-a191-4f87-a910-31aabce97b46</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa83a551-178b-4e06-b7c7-b687b9125d5e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa83c862-a70a-4137-8afc-9dc5d90ed52e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8508b5-71cd-4258-91af-cd3ab27e83a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa852543-41bb-4f08-8e09-547f4aa30c32</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa855318-aa02-454b-96e3-19b6af809864</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa85d2c5-7109-4196-ab93-d321777f67a9</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa85f915-c77a-408e-97c3-097e59c7951b</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa86073c-4a13-468e-ab35-ac89792d4fcb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa877c0e-b32d-498e-8299-be44d23d7d74</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa878198-b5b6-4b01-8df4-90225f8c8db4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8789a6-127e-4da4-a3d0-e82b6dee7df1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa878e10-830a-4975-b188-eca8ac9e633b</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa886086-7b87-4a2a-9f15-ffec84d72f34</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa889e72-f1af-470a-b725-2a96d1ceddd7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa893d1b-ce48-4bfb-a7c2-e972528d7394</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8a07f9-0ce7-4572-9bb2-599aa74feca0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8d7a2b-3ffb-4128-a0d9-233bc92a0989</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8dea57-41b5-423d-b51c-c836895cf00c</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8e0f78-c80c-4643-a63d-3ca7b16d808b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8e8355-d2de-4c79-9af1-500d1aecd6d0</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8eca49-9318-4086-932e-6c88fb873e34</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8f1111-44a5-4d47-9ac0-f83c6fb19585</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8fbd47-c201-4776-a024-ac82cdc6b2c6</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa8fdca9-5a38-4558-8304-25ab7a6341bf</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa900d3c-6d9d-400c-8c8b-17535595338c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa90b304-6b19-46b8-9b77-9b1e9baf5a16</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa913680-bc4e-4fb8-a127-fb33374ad550</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa91d582-32ef-4441-b6f8-d2b41819112d</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa91f097-0184-49a0-8693-3e929bc0a785</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa920a95-12a2-4be3-b438-00ecc3d2d664</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa92a33d-fd97-4325-a6a3-c2382c7cb41a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa92dcea-ed52-4bb8-b69f-3a474f3d6e7b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9368a5-94ca-45ed-87f7-40b995f33006</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa936cc6-bdac-4026-922a-42970b10fd95</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa93e398-633c-4bc2-9502-10f691f1ed7a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa94ef37-c18d-4891-8700-bcd55d59a710</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9596cb-693d-4f08-b9e4-0c495a53bf73</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa96013c-7025-415d-b990-465f55c7e2a9</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9627a8-0b18-449f-b99d-fb6d561b4f25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa96b525-f1cd-41f4-8a44-4467e380937d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa96dba1-6119-4f16-81a1-5f25046d073a</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9726ce-9709-4f15-9bb5-fedb9ef443b6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa98f863-1f52-414c-9b7d-dea2043061ae</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa991ae7-04ec-4201-9196-2aa79142de94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa996973-5811-4ed8-9c7f-20f276975d77</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa99ceb8-abb6-4bb7-ade5-e416938716bb</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9a203e-ccd0-4384-8564-a6e478215df6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9aadd6-562e-4a09-8bed-543a335adb12</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9c2efe-01e5-4fe7-bd7e-1a276f865e53</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9c37f7-9e09-4434-8337-c788f906c0be</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9c700b-bf64-48f5-a415-77174d3d23d9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9cece1-25eb-4130-b0e8-c24497c75caa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9d0ce9-01af-4f8b-abda-c066ab138ab8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9d8908-2e06-4abf-ada7-506c7d1909bb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9e0bf9-1929-4b72-8a8f-2f4d5be861fe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9e6c2a-5fed-48af-ad00-45f3687b5e30</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9e8641-090c-4787-8618-ba651d067cdf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9feba2-2c70-4c45-95bd-2dee66548905</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aa9fef44-6a6f-4275-a0b1-65a26db5409c</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa0c6ac-1510-4b6f-8c57-50ac8cdc229f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa13751-081a-4f7c-a3cb-476c4477841d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa268c0-1fd6-428b-bea3-20e56625352e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa34fd9-b38f-4c5e-b996-9235b82e7591</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa4fb6f-2176-44f2-a701-ea9fe3b0a710</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa53d96-6186-4d5a-bdc1-fd90b7aa221f</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa6038b-aad5-416d-9289-7155252999ad</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa6d481-d463-4efb-ade2-6933ff2960b1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa72004-02cd-4799-b8b0-1fb31f3247ec</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa7e6ef-2618-4621-88de-44f33aabc694</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa84ac1-643b-4822-9520-eb349938cd2b</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa8b28e-95cc-47ce-a916-1702d5e4550e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa8ec29-8836-4fc2-a9b0-7f6b214200e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaa97e46-f663-4e6a-ae53-64aee558311b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaaa16cb-f8a2-44d7-ba39-bcee9f5b666c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaaa8375-7fcc-492b-9106-a3dcbd704f57</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaaa8e15-f894-41f0-ba85-992e950f5874</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaaaac5f-36c7-4e1f-99ba-2ebb6600a670</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaab3066-413a-48bf-901c-654b0255a4dd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaab7b89-fd58-4aaa-af89-9d3dfe4025a8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaacbcf9-2f6e-4c9b-8e04-2caf2a8c9950</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaacc3bf-cbcd-42a3-9451-8aca37743dfa</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaae02fb-6e5d-4dcc-bab4-84ad6c19ad4e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaaf91a8-61f9-408d-ad3f-c19b40126fae</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaafed32-923b-4bc5-a21b-ac2d22ed7960</loc>
    <lastmod>2023-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab04db8-4e56-44e9-8388-3552219d004d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab0a5ac-6c21-40fd-a315-38559cf8873d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab1488d-adde-448a-beb1-0bba7527dc81</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab19077-706e-45b2-b35a-2df814a5cd0e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab1acb1-de15-4081-a52b-b5d46e898d7f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab22bde-19bf-448e-8a63-b6ace7768017</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab589f2-61dc-4522-b6d6-62288ebcd76c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab5ce6f-02ee-49e3-b833-87082b39f32c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab65e37-ec4d-40d1-84a4-d2790c586b1a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab6e72b-eb6e-469a-bf2e-06770dd7dc83</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab70b7d-cff7-41d4-ac6e-391907195710</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab7dd7d-9212-4198-aa46-8943b6264a71</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab7dff4-a73e-4305-9845-031d81b4ead3</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab7f6a3-aed8-4fc8-bb76-7c9f0a834b66</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab816cf-9039-4562-bc33-efaf7f999e9d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab86340-99df-4a31-8aa3-b76ffd2c890a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab9a010-2329-49e6-9c2b-591ec753076f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aab9d2f0-ffab-4724-97f2-09f5fdb82c9d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabbfd38-49de-4ecb-ac33-ee9bbcc22ec7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabc9119-4265-4e72-b88b-f042eba51c35</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabd342c-f7aa-4647-9bb0-ba91f6b7608f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabd7945-2e1c-4bea-bc27-a220885210a8</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabda22f-0779-403c-bd11-66c611f591bd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabde54c-2888-46f2-8b9d-72d433a34002</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aabe1c2e-ef87-4708-88c7-9aac4c01a2c7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac00a66-00d6-41b9-807b-76fe99581c34</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac00e6d-dd61-4dac-ac98-960f8da7458d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac07bb5-6f65-483f-9a89-d2c39abf3c30</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac1a889-35ae-41f4-8061-3e00dca16ec9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac2c4b3-dd41-481d-8e6c-20da87c8992b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac387ff-30d9-4484-b5da-16cd5d5066bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac3b630-fb1e-4b95-bd27-79b62225f32d</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac49310-2621-4302-a995-466fa2db2f5d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac623aa-b13d-4781-bfa2-e81126ef9d60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac6dd24-1f8f-4fda-8fdb-c268ba832a31</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac716db-02ec-4ed2-94c4-4eb124b72e86</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac7a01b-900a-4a56-ac3b-f72b1cc2c75d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac7ee99-fd04-4f12-9cde-7271101f94ec</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac8c06c-1eed-4f5b-acfa-444843f3bad1</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aac8f42c-cd57-44d8-a585-41a6902ff362</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacae8e0-5a17-463e-8cec-a27fdf056671</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacb3fbf-9a96-41fd-b55b-6c2535b2e96f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacb8610-c85e-40fe-aed7-f3efe480df28</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacc08dc-7302-4dee-a3c9-c4801249f4ef</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacc2eb0-2967-4278-b724-a3b8d7b69733</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacc63f9-17c5-4229-8c02-f9a65670a13b</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacd1e66-635b-42b6-87d7-311b96996007</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacd708b-41cc-4ae4-a7e4-de0a72128337</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aace3215-e5b9-4e56-a810-1596e437b1ce</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacfb7e0-05f5-4a16-a6da-03942a6b568f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacfd452-3e8d-4485-bf89-100be0f6f897</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacfd9d8-4ff4-4336-ba47-328edf640f58</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aacfec10-b14a-4dfe-b1b7-3514f5a62641</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad12e79-3a5b-4453-a095-1af30e027cb1</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad13e86-1648-454f-a6a9-0fe358cd7264</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad14fab-c378-4eec-ba3f-1a29e7489901</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad1c72d-6ae0-4c1f-b9f5-0cc4f89f87f8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad2cd3e-3053-4954-a6c6-584dd3269ac2</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad40e1d-39f4-4ff7-8ff8-49960e5160ec</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad412bf-0215-418c-b7e9-c69d3c066c4a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad5af66-23dc-4df8-a251-a1ad9589b722</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad6ee00-5121-4744-88f2-9d8a3a5576c6</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad74ce7-f054-479f-bf5e-6315ce55e582</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad8652e-a214-44fe-943e-40ce33f3ec02</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad989e8-6033-479a-b65b-cce0fb5efcf2</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aad99d18-4d8e-4889-b439-02ee1443c748</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aada06f8-40d7-440d-aa2e-74dfe3218d21</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadb917a-40f3-4b5e-ad0d-b9f3082da898</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadc20c2-e5c3-4fa9-b394-11d2bf24c3d8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadc8213-e197-49c1-8c72-39a08a3d9c5e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadcb98f-7a20-4312-8ca9-e3566d6d82aa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadd0515-febb-40b5-9813-14040fda414d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadd40d0-48c5-45c2-b6d7-b0277e7d30a0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aadd8a0c-5a5d-4ee7-b399-1790e8bdbadb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaddb18a-0307-4754-a762-a3c27cb14f0d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaddffec-0753-400c-8137-6a5358c4446c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aade0c1f-1aef-461f-85eb-bc8c764b036a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae18217-5076-466e-b769-55db2e47c2e9</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae2c8e2-5a9a-4200-830d-d92c2e7808c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae2f95d-4fc4-45f2-b977-b443dbda9c37</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae310b6-3a78-4426-af7b-b339f7e328fe</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae3f7f3-b3d7-41ba-aa3d-1e55a7dc0e75</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae42359-e892-45f9-ac1d-7dba7be729a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae482e5-03dd-4757-be05-e1e3712dbd6a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae583e3-557c-47c0-b542-32b636c88658</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae6378d-d48b-4a13-bd5d-124d077e597f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae69371-8f84-408d-8c58-dedc51ac89ac</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae6a15f-69cf-41cc-95ab-03e6b6f38011</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae6dad1-78ec-4052-8268-bc2fbf1c609d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae71d7f-e0a7-4180-8e0e-c50a9fbc4e71</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae79985-3081-4486-89aa-a73341459c5e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae799d6-4858-4db8-b6fd-d24ab27217d9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae7d41c-521c-4b44-8260-50aad9be2999</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae8028f-f5d8-46a1-877b-2b0b6eb9d34c</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae81317-4136-4269-963c-863845ba5d0c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aae8188a-a770-43df-a8a1-b4aa46329c4a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaea40a2-eda8-4ae9-a5b2-394286089b17</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaeadf6a-a0fd-4680-93cf-7f87da732ad2</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaeb1f36-7911-4dc7-ad10-213358355673</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaec7df8-24b9-4c80-8fdf-284a098585de</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaecbea3-7957-4fb8-88c2-7904606591e3</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaecfe26-4b21-4af2-8ec7-c640ba83e970</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaed088e-69f1-4564-9f06-5bcdf0cd4b9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaed1cdd-5d28-4418-b99a-58f799568153</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf0e4d7-2a8d-4b97-9e57-ce7abf12e613</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf106bd-6a82-41a0-baab-9191f3143ac4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf24c7b-add8-403f-a7e5-024d231cf0c2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf26710-4418-4a80-85c1-f6c78fe39dcb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf31500-0124-424f-84df-4645790089ef</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf402d1-bd31-4ea1-8531-b0501bd06ae9</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf4d897-a0d2-4308-bbbb-ac4162b8c1a9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf5b62b-9398-41e6-b4a9-b5c3f3414c0f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf675c4-7084-4ecb-a745-5667446ce902</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf70c6f-fe24-4029-8796-bfbf7a38e7b1</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf8fdcc-177e-4805-bd6e-c74d09063fc6</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf94c80-ef3e-489c-bb5f-d1d587e86fb0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aaf9c8e1-0103-4d2b-b972-fb85338c0cd1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafa13db-af82-409c-b953-aee8fd14e6df</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafa91f6-ddda-4f9a-aa5e-aca838143800</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafa9b90-e3d1-48fe-bd5d-b2155dfae97f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafb6ff8-d6a2-443b-903e-c06fce3e226e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafc14f9-6f6f-4c13-8a8e-e55340354a11</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafdf1c6-05b2-46c3-bbe5-3f9b2a93c618</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafe01cd-6614-4282-9047-e562db5330f0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aafffafb-d54a-4f10-9548-a37167f66f7b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0051f1-9e7e-4787-80b2-e25a9bc9ed7c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab025886-17bf-4b30-8b3d-14edb34ff9cb</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab02ac90-507c-4e48-8198-968b780acb80</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab02b16d-e84e-40b5-b80e-274a9faa13f5</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0343f8-f782-4b05-975b-94de3bbe5a24</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0455b0-9b0f-4cf5-8048-3e71e1617b82</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0561cf-c534-4968-a9c6-b8e4e0ae6141</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0639c7-d2bd-4ce1-9349-ee5d9b014213</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0818f3-06ed-4d37-bfad-baab3d32fd29</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0abb60-2172-42f1-8a5f-888288a18c12</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0b1c16-969e-4ca4-b6b1-f03a86103542</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0c128c-a2cc-4671-8984-3b540e97e299</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0c67bf-0e15-4482-bc11-ceeff8759fb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0c8efc-af21-46da-a5b9-3c851c18f2ec</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0ec117-7774-40f7-8414-4e37032caf43</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0ed96c-ac7e-4d41-b14b-4137eecc2a99</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0f6348-e60c-47cc-8682-24569ace53bf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab0f8e66-4995-4543-96e0-57ff7bc5cf5a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab100951-40be-4d3a-8d02-802f2b8dcae5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab103fdf-339f-47b6-8c7a-936ef454a679</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab111d9e-0018-4c9c-a74c-6b17f173ac95</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1249b9-5e34-438c-9182-b38f365ef39c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab12d9b0-22fc-4e1d-b604-91ba34671a52</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab13cef8-50cd-44f1-b862-6332426b4475</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab14f451-5cdc-4823-a8cc-e74a98a7cc77</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1508e8-c837-4dc3-bc61-6574a527846e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab15682d-ddd5-44e0-acd6-08502ae7ecee</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1586c6-ac0f-43e3-a1bc-a562aa31172e</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab170653-2053-4309-aeb9-ae10ffbcaa09</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab172420-af5f-4c0d-b0b3-65d63bc634f7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab17618d-7adf-436f-b8cc-229224f51f0a</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab17f574-a3f4-4e28-bfe4-5abdd2a13701</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab182155-830a-4743-b636-1acbc01099c5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab189603-5cd4-4a5f-95f9-52ef85b6be84</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab189b3a-98b5-4adf-8dae-e2e2a305908d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab18dd74-a729-4118-88fa-c0dee7456ce8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab19249f-8973-4bd2-9083-d21fddd6accb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab193942-3824-49ba-ac6f-6735bc2397dd</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab19e1f3-0821-4cb2-9b9e-4e26d9a61e72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1a0e63-b447-47c6-9896-0a8f587ea756</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1b1a0a-8e2f-4555-94fd-fb82855e5f50</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1ba3f1-f739-4a33-92db-b9a1fd0e7521</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1c523a-19f2-46bf-9380-91532875abb4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1c5db4-a864-434b-b93a-988d0d7c5716</loc>
    <lastmod>2024-07-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1d2ab8-7f50-4c8c-b4c8-f6bc25618153</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1d7b69-1571-4efb-9b88-a8810f7d86e8</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1d8e79-c692-493e-8fa1-da53e7184e65</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1ddba7-688c-4c6e-87b7-6d2b8fa46754</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab1e7741-6ab4-4edd-904d-9391bb6059cb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2031bb-5e56-449b-91a3-3ce193da0037</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab206124-5ff8-4d7a-9d4c-d69f4b359dae</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab206f59-acd7-4829-b912-58a86bcb4e38</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab207424-316c-4cd3-b8c1-2ee1be83cfd8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab209a68-a68d-4da2-b4ec-d1daadc82805</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab20edc7-08f8-40ed-8010-0f0e5e342a1c</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2112f3-4c27-47a6-a243-45f1c1073bf9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2131a2-f3b5-4a33-93e0-d49654e55d8f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab21932c-2933-4236-9af6-1ba41373aa8f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab21ac6d-db87-423e-b22f-19476a14dac7</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2299f5-d18e-4607-a469-1592eeeaa761</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab238fe0-cb62-43f0-831e-3a1102bb9874</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab23feb0-2ccc-4ba3-8bfe-a8a3a1efeda6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab24b004-039e-4d71-ad78-7e74c206e7c2</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab256bbc-276c-4dcf-b9e4-a32cb1112057</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab25b20b-2af5-4cb2-b5d8-1f2fd92c7b05</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab26cad7-c837-4f8d-8a89-1447d9d12524</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab271f7b-3dfe-4cfd-8446-c9a2f70ae6b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab27fa9e-dba2-4582-a99d-e9e32fef7f78</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab287384-0b73-472e-bdb5-e13f1f68c494</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab289484-9c6d-46a6-bb76-5e38eafa4615</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab297bd6-b5b9-49cf-a696-0f6d276518f2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2a25cb-807e-46a4-a01f-8fc6fc071cb5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2aa6dd-9c59-4168-8b50-aafd3f69a8bd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2cf07f-e2e6-4d44-92c5-59cca24a2a07</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2d474f-4977-429e-90ad-274072bdeef4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab2f62e5-5455-433f-8b46-7670ef9b94cc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab31aef0-9f46-4830-a298-3121fff41085</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab31b7f0-ce93-4a4a-b832-564d30de8c19</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3218b8-dfa9-4c0c-83b0-76c72ad07742</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab326ce7-926e-455f-8b3d-76d7575bca49</loc>
    <lastmod>2023-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab33014f-bb93-4878-b494-2ac2f4f5c444</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab33ccf3-8c43-431b-aad9-134fe5c17f39</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab35435b-6178-4199-af83-6935d0b2f538</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab35f961-e527-40dd-984f-31e0d0060160</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab360b27-efd9-4ad9-9b9b-aa58e1da251a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab366158-e3c2-492d-928d-972f10aa2ed9</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab38174b-5c8d-41d0-a50b-c1b7cb76268c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab38999e-764f-4693-8236-0e4fe2592312</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3a5da7-acb2-4c09-bf33-166bd6b357c7</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3ae041-a8ac-444c-92a7-a05d4ce4f874</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3b9ddb-5d6c-44ff-ad88-625fd3437ef6</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3ba9cb-3d53-43ed-b3b2-0d6ce2ea8a01</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3bca59-5f6c-4fba-8605-6599a9588701</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3cde5d-ff3b-4694-9dff-5910b4a6ae45</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3d08fe-fc9f-4648-9043-62dca88d347b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3d2521-36a9-49eb-90f5-455dadf46d77</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3d2e63-051f-4c2b-9910-5ee2fdfaeb91</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3d31ee-e95f-45a7-bf3a-6ac6d18b79d9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3d5ed6-12c9-4821-b1ed-604dae81bace</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3d91d6-5ba8-4680-825f-092e87586855</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3dce27-69e1-48b9-838b-fb4462d11272</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3de6b2-fa53-466d-aec3-4c60589e16e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3e35cd-6453-46c7-a6ab-446da96bcd47</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3f751a-ae95-4968-a30a-05c1494e9eda</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3ffbff-6d9c-49d1-abcc-a0e274298edd</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab3ffde0-eaad-4e4e-b15f-bf1fbf12a555</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4125ff-8dfb-423a-90e3-b87dfcb90417</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab42fdd4-b4b0-4bb3-9a06-bd1000390017</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab44c4bb-6b62-4828-8004-a8c85ad47248</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4617e3-9c0e-4e43-800c-5bdb0706bad0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab465f31-32c1-426f-bbaf-50903d05e5c0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab478175-3556-4cc4-b6c3-3c5dfaec758e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab491972-0f88-46d8-946a-77fead280de5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4c14da-c5bf-4118-b43a-7572c782ade5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4c70a5-d2a1-49d1-a5ba-d61395d2e18b</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4c7f46-ca56-4068-b5a6-3db97eba48f6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4ccf4f-95e5-448c-bf83-53c6e8071b71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4ddeed-a13d-43d8-ba2b-6c4dc2ae3329</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4e1bd6-3f5d-4a58-856b-1da71b5c4b92</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4e2696-1622-4b22-9acd-d02ece6c226c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab4eedf2-0eb1-4035-8ba1-c65881cfecfd</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab504fd4-75cf-415e-a880-bece3e23945a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab505efd-f22b-4373-a500-0465174ea6bc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab51a3cf-a875-4dd1-8b7b-c4c8f9f24273</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab521cc4-e90c-402d-9479-6265af03862e</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab531b3c-09f7-446a-b1b5-d5aa074f2f3b</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab53622b-902b-4513-91c1-88d3c3cdccab</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab547759-3b15-473d-87a5-6aa9fe7e739b</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5508ff-16ba-40e3-a2d0-d04e0beac654</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab551a29-1935-4d2c-befa-916ce8fdcb04</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab56379b-15ef-4006-abb5-65ef06192d48</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab57a029-d767-4c1e-9cb0-f6a00796899e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab595638-f174-4637-a6c5-d96021800da5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5958bb-ad96-4986-914c-6bdb1587e1b2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab59605c-43e8-4dd0-8ac7-da53edf7d574</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab599d96-6342-4405-9871-16dbc308d366</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab59f6ce-4263-480b-9c27-a54e67ac0f3e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5a780b-5be0-4651-a907-22093b985470</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5c37d5-f78e-4d46-818c-26e58532df37</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5c47c7-c74c-4b8a-a9e4-d4153e85e247</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5c6d91-1e8a-49ab-a3c5-2a8a1a4ffcdc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5cba57-baea-4a8e-96ad-32b201f8b997</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5e6dc3-8823-4393-b2db-e3645313fb3f</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5f4803-f32c-494e-ad34-2fddbca35176</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab5f4b01-1aef-4f67-b3f2-dfb2c97ca1cb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab609634-068f-43ba-bacb-22e2c3c6bb30</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab63015a-d6b9-4449-ace9-d0dd10c6e297</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab64add3-3f18-4d24-9e73-b261425146ea</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab65144d-9fd5-47e3-86d1-ac89b2aa4c1d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6545ec-9438-49b2-bec0-a6337a8a1a79</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab667242-9c5f-4f46-b93d-06b3c6cf785d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab668cc3-3741-451d-b8f3-39519e0fa357</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6705d2-997b-4346-b485-0cf262bee115</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6890f7-5686-47d7-a52b-cd4ccc2452dd</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab69b2c6-5d4e-486e-9a60-2e1f5de4ebc6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab69e16c-8b28-48e9-a5d9-eb795fe4bf12</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6a6cb1-e473-4bc5-b90d-aaae833cd205</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6bc862-deb2-41d3-9127-9fed1d7e1c50</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6c1f6d-ec47-44c9-9807-0b3c50754017</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6c6278-d739-43f9-8936-ff847098fcf2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6c69c9-55b1-4d44-b07f-b6dd1ad4786d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6d0c06-18c9-4559-a510-8d0574dc6a9e</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6d32ba-7120-471f-82b9-7ed86949e45a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6d4cb4-9e47-464a-a76c-b9d2bcc46771</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6dd45c-3cb1-47e6-a8d0-a708f1bd3383</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6deab0-5d02-4fb2-8aa9-b10bceecb6d6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6e112b-d622-4e94-82e2-b762f7bcb0a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6ebed8-a2fd-419b-a8f7-02f73da46ec0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab6f0f49-d14d-4b2a-bb17-dda987dbe21b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab71fa6d-9470-4f9f-876b-e4aa34ee68f1</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab725905-b464-4bae-883a-bf5c0a6ec7ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab72ae79-d2d1-42ac-8ad2-26e61c26ca1a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab75141f-e1e8-454c-acff-911b62446660</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7540e2-94bc-4cb6-84e9-8f0711ad02a8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab75555f-e4fb-4631-adc5-7def0df4d5bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab760c63-25a9-43eb-ab81-8fa5bdaab9e8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7658a1-d7d5-4959-a055-8f8edf9129d7</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7699aa-f61b-4021-8e76-d98809aaa4a5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab76ae32-ee60-4b41-81f2-57fb8eb4ea0b</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab773bcc-56d4-4254-b110-f0bebe988969</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab77b567-1ac2-44ab-8dc5-6ae8953d7d26</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab782c5c-9eae-4915-853d-4c5ebcd4f578</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab79a985-dc91-4335-852c-d91b0a49882d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7a2d25-8e5d-4592-9654-580105327b86</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7af657-8aa4-486b-bedd-1da72ba783e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7af871-3521-44fb-890b-802a8290480a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7afce5-8322-4586-b693-a0c647a07e17</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7b6e80-b028-45db-b3f1-e19922fafa5a</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7b875b-6b30-41c9-9306-163f5e215082</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7c5de5-689e-48a6-9d3b-05ed68549c57</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7d15c0-30e9-4798-8922-2fe1bd882339</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7e7330-7b6c-42ee-afba-0a9f447efb65</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab7e89f2-6880-45cc-8ed2-a48dd2964205</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab809811-052d-480d-aacd-9d0d391784ac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab80a9ec-83e7-4ed9-9833-8641c8c4769f</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab822c43-bc3f-4b10-8404-7db105c63e6a</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab826be5-0d1a-4669-81e9-6507f3757b2d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8315db-ce14-4978-9d0e-39c3ea798a4c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8509bc-e5e5-4914-941f-7f3d70e07498</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab859c10-5dc7-47fb-8ebc-874cd5e53c51</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab860fe9-bb96-4170-a0f1-589b4f5b361d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab879576-7007-472b-8c25-bed3461ed398</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab882340-21a9-44ca-b356-28cbeba04e7e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8842af-e5e1-4748-bae4-8c06363d69ca</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab897821-65a6-434c-9492-a0fe6fe9be96</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8ba7de-6cde-4f30-9581-05b7fe47b72e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8beaf9-02f2-4023-beac-add99e78f12f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8c0251-610b-428e-82d0-9a2750563bb9</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8ccccc-caef-4a92-848b-e87288fd8d7a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8ec1b3-2b00-4653-a402-5e7fdba049bb</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8edf26-5ffb-4ba1-9e9b-5bd6a62d96e2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab8f41ca-5a5d-477a-8740-2d4d0ffc022d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab915adf-75fc-426f-8388-d2dd68d04ce6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab922c9c-03d4-420c-9db6-fcfe91fb2f4d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab92f3fa-bb30-4a22-9cb6-a867f63ef264</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab932560-ca1c-469a-9979-d062923e7154</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab94129a-3807-40c7-85fc-003cf0073592</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab952424-5a50-409c-bef9-a8e3ea76a42f</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab97913c-96b9-444a-9a6c-172273a48bbe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab97aee8-9cb8-42e6-89be-f45340d2dcae</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab98660b-f837-4db9-b526-dbd5aca3dee3</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab992bf4-db32-4559-847d-ad1b3e2df2cc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab994877-fc78-4348-be14-759eaae5d608</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9949a4-8312-4d10-bab3-ec38520c9005</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab99891b-ad4b-4b76-b3f0-bf8b34ab10eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab99a706-42b0-4378-88a1-292ca0d5cca3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9b0ef9-f9b4-4a9c-8365-47a756c726a7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9b5a29-2ba1-4aa2-9c67-bddf3faf724c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9c1edf-6dbf-437f-b336-c5f34191fa30</loc>
    <lastmod>2023-06-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9c38db-b95d-411f-9cbd-e4d33f9113f4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9cbfa3-23a8-41fd-af2f-d4f5a9a0f13f</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9dcc17-22ed-4f97-b899-5f60c7652425</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9dd8d0-c213-4aa2-ae94-f5b5d91fbec6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9e02b6-9b1c-4f29-85e6-500f2673aba3</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9e30be-9f4e-4472-9fc3-c45b2dc45fc4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9e3244-2249-4a6e-920d-271a84fa96f4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9f5986-fec8-4f84-8cda-735c0bd2139c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9fc311-7d64-4f87-a4d0-b9573ce2400d</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ab9fe9f1-28cb-4bd9-9238-cc96d2159404</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba13a39-e426-4acf-ba70-1ae02eafb076</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba1ef0e-818b-4b2b-acc2-7dbe7ef3de8a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba21f85-b3c1-4f01-a52e-c474646b424d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba24ff4-3726-4fcd-86d2-c335920da210</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba49d8b-9d05-4ed0-a7dc-9edf1823d9f0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba5897a-7515-4c22-a2fb-918a5c1707ef</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba78f71-24be-4fd8-bf85-166d226b8445</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba8c14f-c612-4345-9916-6fdd5d580b20</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba8efa1-5181-430e-bbd3-e09b9e5b0f40</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba967ac-2eac-4117-8eb0-acc7f5d91e28</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba97b77-1681-493d-a632-14eccae08753</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aba99497-2b71-469e-9a6e-4463af6ab30e</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abad1025-0e03-4846-a7fd-f629db15d85d</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abad5849-20b4-4716-a825-3d03cb9909a2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abae7fcb-b32d-4f67-92e0-f5cededda09e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abae9b9e-cfec-4f39-a290-fde62f850b0c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abaeb2a0-fa79-43b3-a448-90c7772a52e5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abaed7bb-34ad-4a80-87d0-bd5a3ffafe6d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abaef7ac-3505-40fb-a8e0-322e8a9ff5f4</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb0739c-abd8-4644-8ae9-5487d7ccdcc4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb07995-8da6-45c3-a608-a4590c3b6f17</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb2bacb-b9ac-4753-8f36-e0d9c906a66e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb4ef7a-c4e0-48c0-bd50-bca2cfa94405</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb5209a-539b-453d-81a0-c4a5c3c931be</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb5808b-1bf1-4f5e-9a31-6706bf638480</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb65a3b-ccfd-4dc0-9236-5c0a16c695c3</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb65eab-184a-4df5-afe7-9be4128a21e8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb779c7-94fa-4e58-b320-9e9f0ff53ee9</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb7da18-b621-49fd-98b3-74fd1a58f3e0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb98530-6ce0-425c-b9ce-5f2f820c7c5a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb98f02-f1ba-4320-a0b0-84c9c5da83c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abb9c7ca-feb3-4774-9981-125c152afbad</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abba6e47-34f5-4016-9447-f79fe7eb126e</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abbb086c-bce3-42b2-8423-fbde8642bfc7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abbc21cc-0916-4bc7-a076-457ef2d9ca17</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abbc36d1-bc78-4e17-bc4b-e6ac224a9aad</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc15b4e-2892-46fb-92ec-b063365653d3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc1b480-286f-4c6d-9a4f-b84b13ff3d20</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc336f1-cf3e-48d7-b6c6-fdf2b17dd0eb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc364af-486b-463e-9752-cc8f30e5875b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc3aa73-3d2a-4f77-b1a4-e2e7cedcfe6e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc3b934-0969-4d36-9a78-294b625e7fd8</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc41ca8-7729-48e5-a18c-210b00d94e96</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc4939a-a3ce-4daf-ab53-7c16478f8d71</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc56984-5f6c-47ae-90c9-e7be68b9182a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc59260-d6d8-4072-bc3e-172b126a8385</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc5bfff-6c09-4ef6-a348-4494457b75d9</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc78e10-7f19-414d-a40f-5f03f90e8305</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc8b150-5f3f-4da2-8544-7151b8d0ca4b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abc90f9c-d1cd-4f05-bc6b-c558d1e5da10</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abcc9b4a-de0c-47db-ba0a-7ed69a969977</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abcd5c22-cccb-4e02-b3f0-defb471330d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abcdaefb-1db0-4b33-ab54-1dac2917679a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abcdb075-5791-4b6f-940f-50c966e7db72</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abcdd423-1ccc-4da9-af61-389bee30d119</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abce0902-271e-4f3e-a072-d26a21df6dcc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd020d4-a261-42aa-9b55-9e208540f459</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd13bc6-3692-41b0-a6cd-6bd5857db6c9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd17ca8-e036-40e9-b4eb-93a5ceba6fb9</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd26497-dd0d-41b3-b315-082956b2340a</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd4144d-ff64-4759-bd27-a9cbd0103adf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd67db4-bd61-4828-b6e4-77363620e3c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd78acf-7318-46af-9340-9ed329302b4e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd7c781-68ab-49b3-8c67-f8a025e00fac</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd7ca02-8aa5-4a6e-a6e9-4ec27d6d9732</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd817b6-62e9-419a-82d8-4e56f3176f41</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd9399c-cb0e-48c9-b7f7-8ea8af02fb01</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abd95b72-809e-4154-8602-fe4dcd0b775a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abda0250-efe1-4ff0-ad09-943241a12e60</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abdacb4b-24c9-4ed3-b320-bc72d4d52816</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abdbb017-5bf2-4838-b45e-bb423c475c0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abdced7a-d74d-4f8c-ade6-510c8a1194e1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abde64a3-df28-4369-bea8-7f50ebb3158f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe0393c-ba6f-49ed-841b-2ef636e45b3d</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe063c9-8a23-4d9c-8d10-336a40d72e34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe0905d-69f5-4539-b903-532311e00d83</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe0a925-a654-4df7-905b-10dd0825af0f</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe1633e-93ef-414f-a640-e255682f5f4a</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe1da72-c72f-4433-86bd-b6f1a66b3699</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe29182-5831-4126-978f-05bbea3645c3</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe4c581-5a56-45e5-9bd3-24de55794d33</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe5f1c6-73b3-41bc-bdcb-845bcedf475b</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe68a5b-eba6-4bcc-b402-f15630268c1c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe6eecc-bf11-40d0-8f7a-db46c6a67d92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abe762ee-5bc6-45a0-9fc3-383aa4341dfc</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abea794d-6d10-4c49-bed7-121338fe91df</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abeb3ece-e2de-4d5c-8455-3a8c1adf9d98</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abec1d13-94d4-4017-9be6-47bc2dabe917</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abeedad3-3e7e-4f21-bf08-4271879ddc74</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf10dc1-8e92-4d7d-9bf1-bc00e08854fb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf2f80b-9d7a-4e32-a128-d723f73cb1db</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf309bd-9493-4677-a620-928e0b753a42</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf3a875-ec19-43e9-bb6d-16c98dd5485f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf48033-51f9-4df8-b2e2-539f2e6cc869</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf49ac4-9595-477d-aed6-8e02f27140b5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf4b7c8-6389-4c90-b9c8-13c5b9e6e020</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf56b8e-ae5a-4d6a-b9de-c7ef46596e41</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf5d116-2b20-4c52-87d0-646b1ddbeae2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf5db3d-54aa-4beb-a69c-a203f7f9e58b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf78fdf-30d0-4fc2-8fac-f391aef4e0e7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf7fa09-aff5-4b0b-82ee-88a49c9630fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf84009-e7d7-461b-979d-47b671fd137d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abf96afe-53eb-44e2-a395-9432ae8b303a</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfa0d95-94cb-4066-b3a8-f3d743a8ede3</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfad866-de1e-4d91-891e-03e99ac5b401</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfb0a4f-da5c-4934-9b93-3067f851849b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfb720d-2460-480e-b48f-05360b369255</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfda61e-d3a4-4629-977d-0968d134ce52</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfdb972-610c-4c41-93e8-a901bb96096e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfe1846-e693-4d80-b6ea-5ce87782de30</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfe9b3b-1b7d-4e3c-abb7-038713100256</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abfec1bf-b3b5-4d0b-9b3e-d8ed0b88d6f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abff388b-5e7a-4e04-9d68-f3bdd9eeb36c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abff5d04-0a16-4191-b78c-87d2dd9cf953</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/abffb9bf-e38e-4e27-8ccd-263ac5ccad8d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0016cf-9ca1-4123-a39f-de14aa85f68e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac00a885-00d7-40dc-a50b-04b00f2c838d</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac013abf-c8eb-4d9b-89b8-1b95f232358e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac019ed7-0e47-4803-af68-8e4ac666f072</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac01b48f-2ea8-4ef4-a4d5-faf9dd2ec5d8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac02081b-7f6b-4b7b-b4d1-c2d2bdee5306</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac035dc0-d688-4c92-bd0d-008b2f7559aa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0383df-ef15-4402-8dba-caec324d4f5a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac04e6d3-fa02-4e36-ae67-3ee0a3da90e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac053690-6272-4e38-a613-c1a34619eb56</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac054f27-1d49-4534-82d3-a875057ae061</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac05a176-c88e-4116-ace3-83db469e5308</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac05de3d-07d9-41ef-be9c-9bcf82378af0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac06964b-4a5a-448b-b42a-de6bb8e4987e</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0742d3-5da6-4197-938e-cb378298dbec</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac083fd1-891f-40fb-b7cb-1e0ebafabf45</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac08cad2-5e49-4571-8d80-0604e2ad84b5</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac09263b-8f34-4cb2-9c26-e5e15dc7e1c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac094c3a-3785-4f32-98cd-6863acbcfdd5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac09780e-95f2-43ef-a337-d8ff4a533aec</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0a5f67-9b48-4dd1-a3ff-64ba33caecf8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0a7656-d631-404d-946e-ef5b69e2cd10</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0ab15c-883b-4c6c-afa7-c93b76f3be8e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0af6a8-b52f-42fc-b465-5c7255ff5cbd</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0bf81b-bb34-43f4-8871-65d234963fa4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0c78cd-d5f6-473e-a4b3-a923fdb33de8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0de750-1aa9-4a5b-bf81-7b9fca3c8740</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0eb670-8184-478d-ada6-a43d5865bc2d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0ec0c4-0eb3-4625-9c33-156b6144ae1f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac0ef9c4-3af7-4d10-8f73-89583b0c49af</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac10db42-8b57-4700-b75b-c3618e40112f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1233c1-958d-4653-be8c-2d3bcee63384</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1320b4-545f-4c1e-a8a8-abecadd4508b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac15586e-ffb3-46fc-85a2-6922559555f8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac15955a-5362-4e1d-ac7c-ad2fc441c39f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac173d8f-86f5-496c-b8da-7e1f02806d0f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac177ffd-50a0-4189-af27-089801bb6fb1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac178a0d-c529-489e-b5df-5dda6453f78e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1810e7-12d6-4211-a74e-2b2a78f1c404</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1843e6-95d3-49c9-b56f-c4a6f500ee07</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1890a4-c05e-411a-82a0-3a9fee5ea0f1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac18deae-07d9-4a29-9666-96237ee68f90</loc>
    <lastmod>2023-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac191bb9-f75e-4dda-bfae-58959399dc05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac197a5d-0239-4424-b748-bd706f5b8250</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac198fee-1ba6-4863-972f-da6978f24f80</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1a5d9e-4bc6-4b01-9a86-a275fc04283f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1ab229-02b5-4dd3-8e5b-0750628fb9ff</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1b0013-e691-44e1-90e1-8484aaef9bc7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1b169a-2944-46fe-964a-747c7cb99aed</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1d0b72-3822-4d7e-8879-5e3c9fb2a1ba</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1dbfda-5b9e-4740-8910-8c2389eded77</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1dfa16-a688-4251-bf36-0e7af63fe9e4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1e9384-c79e-4276-ad90-3230994e51f1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac1eb462-6bbe-4dde-a289-fe5091258091</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2125be-1049-4254-9a18-aa537b482e25</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac216999-43dd-4754-b591-a3ca372931a9</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac216a8a-e8d9-4adf-ad93-7e1411611e19</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac21b993-e0d9-4463-bcf6-3eac8ecf2309</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac22b77c-331e-45b8-b862-6a03cc00a5f8</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac232581-acaa-412c-90ac-14715844d496</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac234378-d4ac-441e-978f-fcc838b0d509</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2483c7-e807-4e04-ac5d-b04b9d60043a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac273278-9617-481f-ac75-38047070d0bc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac273f7d-b627-44c5-b4d8-5135edcbc9cd</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac27d67c-e8f6-4e5c-b9fb-e416ce220445</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac27eecc-b8d9-4203-88ab-8bebf4264576</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac28266e-5312-46c4-a0e5-ee20fe94a482</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac297d52-78b1-4a2b-a3c6-21d742afbc57</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac29fdda-afa3-4921-81df-192aa250b3df</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac29fef7-659a-4dee-bbee-45dc6dffc7bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2a8371-38c2-42c5-9da9-70db1f03c820</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2b6ccd-8409-45bd-aa11-72422106f67a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2b8482-f977-4f4e-96c7-27542097d9b7</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2c4371-4e97-4c30-851a-a29c87bfa90c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2c4cce-ef2c-4b96-aa76-bf1ec9d79941</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2c6e59-81bb-416c-ad42-df01b6b6db8f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2cbb26-e852-4cfa-9967-8e3cca84026a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2d12bb-84dc-4290-8e69-2eee79ab2937</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2e25f8-ed8c-40ad-8c70-48a6f963430d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2e72b1-0da0-4763-aaf4-07d8d07f256f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac2ebcd8-c185-4ce9-b02d-a523bb46686c</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3152ad-f330-4785-b384-54d4ec4ce3d3</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac32cd57-b570-42ee-9f88-218b7a851358</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3333eb-b525-499c-bfc0-3a0fea33ee00</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac339f23-11e7-4f36-87d0-20fba81549fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac33bb0d-2a0a-4961-ba87-842cd2c4be9a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac33ecf3-4995-4708-b429-8ce2c3c7c3ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3443c3-265c-4830-9a03-389b56a0a970</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac34bde5-6acb-40ae-a372-cff589da09f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac34e234-348e-4410-ad40-0fa5730cf1e4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac37a0a7-4849-4b8c-89ff-9023b2826844</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac37b3aa-5a8a-46e3-9418-1775af921fb2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac382dd0-731c-4f8d-9b49-21a421951487</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3881e8-68c4-486f-bf15-4382ebc71733</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac38ce07-8bc9-445d-b120-3f15505064a8</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac395263-f9e2-4220-8406-87c37aceaec5</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3aae12-6b4c-49bc-ae67-0509b2f9f340</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3b3f7a-e2af-45ef-8d96-a3f81fdeb8bd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3b680f-1fc7-4d3b-9cbc-e47738b10698</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3b8446-83ee-4cbf-a03e-a8ab77f63225</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3cafc6-1131-4835-96dc-0c6f8f8f9f9f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3d6986-7e3b-44f9-84c0-54ec56484c83</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3dbee2-24b0-40a1-aafc-736b72214d5a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac3f40e3-3ee8-43c2-b0c9-60f66865a915</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4017aa-b117-4d2a-9da2-657cd1a96fbc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac42743a-ea4d-4057-be16-c2b33d63759a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac42acdd-20df-4b1c-af01-473e96855770</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac43405d-cd53-429a-acf6-4a9cbf028553</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac437fc5-4639-49d8-ba1d-475ad8d70069</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4452d8-c06f-4666-abe4-41d721bef5c3</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac45908f-4221-4250-a6bb-b6e70b746b80</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac46008e-bfa7-4806-a8b0-853cc386132c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac474f89-4044-45c8-adca-6b3fd6e87c98</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac480529-662e-47d6-9c04-77f5c360b97c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac48b578-f51c-423f-8a2c-3f4f9959f954</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac49bd35-d1ae-4d65-9b9d-229aec330762</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac49ce85-66c1-4611-b1ec-a30bf66c137a</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4a4abb-8457-4f09-a586-0390ef3f6e0a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4c47b9-781a-4ce3-8da3-89c59efafec1</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4c53a5-e0e6-4fd0-9aa1-aa6a3213baec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4c6b6a-0be7-4e17-beba-f9dfffcd13db</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4cc7ff-54b0-485f-b763-65c183a6cd62</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4d29c2-4c8e-42c6-8825-8a2f27b6c60f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4d3d95-a5c3-4123-b501-47cb03ea4268</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4d5d71-f00a-45dd-8249-e6e5b9d59b1e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4da0bd-7325-41dd-ac5d-8df8f7d29169</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac4ea62b-6075-49a8-acf3-c98c2e72ff9a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac524232-46d0-481f-92d6-12a3594d64ce</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac52731f-5644-474f-8030-38c0bd25f0f5</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5334bb-8772-44eb-a0cf-54a3a67ba49b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac54d0fc-16e3-4f1e-9bdc-6c039b026fa2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac54ec39-f6d9-4a81-a296-df38e662b0f5</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac54f579-2db8-45c2-985f-e92d617835f0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac54fea8-7c54-4dcd-ae77-9ac885e5dda7</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5742aa-969e-41be-a149-64d842df88b7</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac58eaec-a0d1-4cbe-8853-1013003f3fa8</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac59babe-dfc5-4acd-9af3-bce0c32aad84</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5ab724-df6f-4bc8-a252-d520461f1aef</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5bc266-fc9d-4f10-b322-ac5d6f8d3582</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5c30af-75f3-447d-b275-4bf04ccef8d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5c8fe2-07d8-447c-acaa-2a8faf29a7b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5d4136-06fc-4033-8d16-da197d09b092</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5d9578-dace-4174-9517-d674836f8e52</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5f0a91-b9ef-46d2-a064-ce9644cea8f7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac5f6bb4-2727-4788-b6cf-8043dff8a3e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac62ba72-17ed-47aa-abfa-1432f23a1dd9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6370a3-27e2-470e-b8ad-cfc1665b89df</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac672965-3e82-4252-b40d-f91cef84bcba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac67a505-45f3-452f-a279-81e15890dd1f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac68af02-e7e3-4737-acc5-baae75cd1c14</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac69c2d6-7dd0-40f2-a822-5e94576f7958</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac69f9ab-b1f1-4427-9d54-98f27e19579c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6ab5a8-522b-4f0a-9e7b-ad65011566fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6abe89-d1c4-4054-928f-a6c06cd1ad9f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6bf298-d9d2-469f-b295-4b8685ce90e7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6c5e15-42b2-4d9a-bc3c-620d58ee6a01</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6cb303-232f-4f2d-a0a7-d3d6b6918088</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6d11f5-3439-4203-909a-892a2e94a013</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6d1f46-46ab-4056-862e-265347862f65</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6e3680-5788-40da-9124-38796d945648</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6eda3e-453a-417b-b1d8-7d14a2c7a413</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6f24c0-ec41-443e-8796-f4d6372184b6</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6f46ab-c214-45b0-ab4d-e5f5e41dd203</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6f823f-fad4-4e40-8f8f-2166a3f1ea0f</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac6fd0e4-ba93-4357-8fd7-8bb2228808b8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac70c0b3-5ad1-4df5-8e25-30a2895d7085</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac714807-e83a-4379-9385-ed9200510897</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac716ad6-d5cc-4705-816a-5fae813975ba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7298b8-9d1d-48a5-9e32-34bdf8ad1dae</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac73a865-5711-4f35-8100-dd5baee983c7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac756b4b-6f2a-4bc4-b27a-f4e62b41b838</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac76f865-abfd-40e5-85c9-5f213adb3504</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac772c39-4822-460e-926c-13be0ff37fa7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac77f188-c096-4aaa-a5e5-2d1ee7efde5c</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7957fa-7d10-492f-97a4-ca701d0d69f0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac79b7ff-182b-43b5-85ae-a09608dd4a6c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7a0ec7-7b40-4e35-b44a-9ad024123761</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7bbd43-9ed7-4c8a-a7d6-ff5db6fccaa5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7e9d1b-2caf-4ed9-b0e9-facc7c1f1311</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7f6674-cb7f-4301-97ae-83d812ea6fe0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac7fe5c5-b781-4cf0-b7dd-cb250307f518</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac80ad59-4a45-4f1a-93f0-fe7ee0c15301</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac80c8d2-a7ac-466b-9d54-ef3ae60a15ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac816ac6-12a1-478b-a379-7144b3e7a60d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac81f531-fa3e-4661-9d66-bb43a3eaf50b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac82c646-ebf8-4f9e-aef7-9c85d33a7038</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac82ca2d-3052-4bc2-b2c3-a4da6ca7eac5</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac84579e-270a-477b-ba91-d5336afc8e9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac845f5f-9fbe-4832-81e0-d8de8dfd130d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac846bf1-1e2b-4afb-b1c6-c9eadab857bb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac84ad38-3e92-4d5c-b922-3797c64a1ea8</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8620d7-019d-4e58-8b15-9bcc341a60e5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8654c6-e415-4ab9-918a-731e1910998d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac86f012-3b0a-4534-b286-8d12997e9aa1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac873c88-aea6-44d5-94fd-b84e1b56a024</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac895e32-98c2-4191-a701-2378059d25ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac897acd-e2df-432c-a8a2-ea5332222e5d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8aef2c-d9d2-448a-a406-3a9937c4ae1e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8c3148-77f4-4a97-be57-9c2d985b9adc</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8c681b-d251-4c03-99bc-f46ccb7d4da1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8c7601-526c-4ec6-b48d-b2959fef4ded</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8e052c-2332-4875-aec2-4fc0f16472a3</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8e8cbc-708a-44a5-9e74-09cb3afda621</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8f5bf3-fdb0-4530-bb81-465c1e0b2a5c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8fb5e2-f4c9-4871-9fca-4219c99a7b9a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac8fe612-a89d-48c6-98d6-d903c34db16c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac90965c-ff91-4504-8ec3-86b06fc602c7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac909ca7-da0f-4a42-880e-c734fa49348a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac918d18-8a64-4fcc-9183-3d0138d4ed34</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac923078-3b64-40b2-be19-b8161d03e8ae</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac92c5c1-d2c9-4c6c-a36c-933d8d5eb622</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac933003-ccf1-4f5c-9d36-97a22fac4a3a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac951407-99f7-4577-b8d4-e41e1d3caa20</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac976858-0770-4c6c-a0fd-407446ae9689</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac97c07b-f971-440b-b89f-6e7f1d0430dd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac98be44-acfe-4227-bb86-19f8191782c1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac999d27-ea45-472f-bd74-bfe0ec0dbf4a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac999e75-2640-4ab8-a5cd-cca2d86629f6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9a3dc1-83b2-4cdd-a141-57fc965d1b94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9a696b-c502-436c-b39c-27eecc0c3160</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9c9bce-a8ed-44b7-9a95-db597583e26c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9cb847-87d9-45e2-bcb7-f47a5ea6096b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9cee63-a1a4-4432-b6c9-602146418c66</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9ec410-de72-4839-b897-400923f8dea7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9feb7b-67b0-4a97-a899-cbaa2da302a5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ac9ff51b-d9f9-4be8-a655-694716c41eaa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca04840-1a74-414b-a62d-081e48df7b08</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca07d11-44d3-49ab-a925-aee82a6cea90</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca1ba9f-3cd2-4b5f-a0f7-6ed772442f0a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca1bff2-e48d-4fd8-a985-5477c6459180</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca217df-2e2f-4a0e-b006-b1e89d45e554</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca3004e-b52e-4aea-8d0e-8ddb0dde66e9</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca53e17-7ed3-4216-a291-b158ea9115b4</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca68f4d-80df-4c1d-97c9-eddd46e221ca</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca6e01c-9b04-4364-9cb4-e3e86af4972a</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca81fb6-a9e4-41aa-9d57-18ae3273c5fc</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca93759-187a-4d91-989f-68ff0ca95a37</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aca9458b-470d-45ed-9049-4df0a3b6c24a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acaa24c6-88c2-45c8-9253-9a16a8df8f0d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acab191f-377f-4303-bac0-57b83cbbacc3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acac4a84-7e6e-4e81-a555-269e7846544d</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acac6341-d868-4760-81d4-db01f73f027c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acae19e6-cf83-4406-8191-e85e801e9670</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acafccc1-c0ec-4b4c-895d-46019e754360</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb0d920-8fd3-4a6b-8f4f-ed59849212ab</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb3d67e-8626-4834-b161-e401f2f7b32d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb544de-2396-4b01-9b52-85b0c86111cf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb59811-b395-4080-923b-e4dfb08866c8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb5ad47-0ca8-464e-9884-46fc216052bb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb5afb0-c37d-4c8b-8740-c5282f2f4bd6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb5d25e-5500-4903-8534-b34a842d93c2</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb635f9-3c67-4f79-ab86-52762b0f67da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb82b06-10ba-4dad-bc0e-5329b6974a52</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb890b8-2afc-4b2a-9485-0103edf20bbc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acb90dab-2aef-497e-bc55-27a98a881433</loc>
    <lastmod>2025-05-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbaa0e9-d014-460a-b984-1b2c358f505a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbc0627-9451-4354-b6e0-e6cd65415424</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbd0f25-4ed8-4ecf-bc1f-d5f836b00301</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbd6bc9-7298-4c26-83d0-2fc311745675</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbd7606-d2ee-4dd1-8d12-394cf2ee2d49</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbe6c85-2584-4f1e-a180-197fe013a951</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acbf087e-b65c-403e-9798-f4bd5bd23c7c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc32dda-d842-4a6e-b492-b35abb6926d5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc51d6a-49af-4958-ba98-9d8091341447</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc5226b-eeee-47a4-a14a-94a5ad79dd25</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc57dcd-e820-4544-81a9-3b2bd59c94d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc59104-5e9c-43e5-b58b-43d0a131b13d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc620f4-9fd0-47b1-9a49-c1cc3ca6c41e</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc6d146-3be1-45c1-9a42-3240802c627c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc775b9-887e-44b1-95f2-d67e9339fbe2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc99555-0596-44da-ab52-195807773699</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acc9d129-8be7-4324-b102-2e75f115f033</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/accaece5-f942-47cc-bba7-c690cd80f179</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/accd0f70-6a0a-4b3e-b9fa-832750d2ff07</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/accd1928-50e3-49fc-9fef-9b458fb12c9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/accd2b9b-10bb-4174-858d-23dbdb3fee96</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acce7f91-48f6-4ca2-8180-1e8102a8ae20</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/accf002b-68e9-4fb8-881f-612a8cdd4e09</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/accf6f97-f29e-4958-b45f-8b5216c716c5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd02afe-4def-42bc-bef0-7e4cbfcba0d5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd058db-ef55-4971-9182-337e8e6de82b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd08f92-3310-47a5-a3ae-b520d9a7cba6</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd19d37-0f04-4114-8f76-8a1d4cc8b3dc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd1cadd-e699-4e77-9c64-aa5edf296bea</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd2496a-6225-4926-bbd2-cb2beb8b2ee1</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd3c931-e565-4065-97b3-3b5c372cf6f5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd47706-475a-429e-8417-d4f663fc0041</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd47f1e-3b1c-4905-9747-e9d33c0c2045</loc>
    <lastmod>2025-05-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd4ac83-7ba6-4ca5-a557-ba1577e36e0b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd4fea9-86fe-408b-ab25-153b9e4b08a1</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd58982-c132-4476-9a26-f72fb76c4f73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd73b20-c1d5-4b21-8fff-dc6a3372645d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd77c7b-8120-462c-9a90-b6d64a083a85</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd7d7f0-b070-4c9f-b065-881e264fdfb4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd829a2-1388-444f-847e-451a4c85abaf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd85eaa-3816-4bfd-954e-ac62d6202328</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acd8ec50-0fba-49d4-a6c8-00aa4717bc97</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdb3a96-caef-42e5-b611-23f5cc33c630</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdc6dc7-4ec3-444c-8ade-43f7323d5a59</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdc9120-324f-41e5-8909-d3f8493cfaa7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdd36ef-2225-4e43-a94b-0e3cfb3b81e2</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdd7e34-ba11-476e-92c4-aac401a5d80b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acde98e3-323a-43da-b859-173128eb5c76</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdeb44e-0b1a-446f-bdcc-0e4f8322833b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdef05d-4cd0-447a-a021-5bf12de73e19</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdf0ef8-58cd-414f-b91b-d44661c03027</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdf54d4-7bed-48b5-9426-1172cb6f645a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acdff3b1-7b05-4e2b-b93d-641c6593eb02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace02610-e1a1-4c32-ab50-524050ebf1da</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace0bc57-4dff-4f73-bce7-15e825de25f3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace156d1-12ce-4e01-9669-35b5fcb1ab96</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace1b80a-30ff-48b9-a2d0-9d0b9c149ad0</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace25aa0-9644-4464-8907-d867fc463748</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace2a8e0-56de-48d0-8994-63732ee5c97b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace2c010-2153-4e8c-8f87-b7c4105e4880</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace33a89-9946-4ea7-b56c-0ee15cf9a5b9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace352cb-f140-4307-b726-dbf1a9c19d1a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace35e02-3f85-446d-ad45-a964be58dddb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace61a3c-e345-4b71-b7cb-396961625ab0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace64041-4d40-44e3-9d84-6a713a37b0a2</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace6427e-d1c7-4d59-8654-0db059b373b0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace65789-6241-4e98-9031-2b6f58eeae43</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace753c6-6a44-4aff-9965-4381a84c7ce2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace76433-707d-428a-91a1-9897d2a84368</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace8b159-2557-45d1-a7a6-690b923a1a20</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ace98c3c-5eb3-4245-8cfd-a180b71594bf</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acead0ed-3163-4c91-9ae7-9e3f19eecf57</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aceb2372-e876-46d8-9ccf-553ad0f26d6a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aceb699e-c78e-40d6-9e0d-9cb4355c1117</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acebf482-843e-441a-bba6-64c8cb17abde</loc>
    <lastmod>2025-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acecb7b6-1f90-4c48-acff-80b812d0b3f8</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aceeffa5-60b1-4242-bafb-0c097acbf5e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf0358e-e37e-4168-99f2-e437980549f1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf15759-4d2b-4c36-a610-c050c37bd33c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf17d0b-fe94-4fec-afb1-247619a0a7cb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf35bf1-6cb2-49b9-a787-4eec47957072</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf39fe3-3749-4ca1-b4df-626069c0a19d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf411f8-ad12-4ccb-8ab4-2a8abd7bd2f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf46d6c-9196-43af-9b76-82b3819084a9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf4c735-e33b-4c2f-ab50-2969dab0cb14</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf59eb8-a5bc-4f77-9d67-ac74a0cacd36</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf6d371-1f0c-455b-a56a-74e6be9e4b70</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf7d82e-2a78-4104-93ae-7da65da73218</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf82af2-8026-4ee9-bd6c-cb203d9b95f1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf86bc4-a10f-4fc4-bded-f380a57adde1</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf94cef-2932-4257-9968-cc6ca2c500d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf98d25-bae4-4aa3-ba40-0f83f5b7d23c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acf9c3a5-80d5-43fd-ba6b-76145e5120eb</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfa65f2-4918-4743-857c-1bf700dbf892</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfad370-a794-4ca5-858a-a51f5dfcb985</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfafbe4-061e-44ec-94e9-0b37376cfcf8</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfb86bd-f307-4f13-9ddf-1f4f5ab8be97</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfbb565-a9ba-45cd-b20a-7633a401ef8a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfcbe6e-ec3d-4a23-a229-c4d559bc2a48</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfccd7f-7549-4bd4-90b8-333d8d9ec9d1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfd1c3a-674b-40af-9931-9adebc22795a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfd4a78-4c10-4f7a-8f2f-e414bef2e0a0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfe364d-e9a3-4796-bd09-233fccfbb135</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfe37d7-5ac8-4e36-a4d7-2750e51c1df0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acfec415-2e5b-4d50-9bdc-5a26f1c7e444</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/acff1ed8-f7ec-4fa9-bee2-c8b4e8ef1057</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad009a4d-34c7-4364-914d-0f94db71b011</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad00ff2b-3945-481c-b572-740b51eb4d51</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad01e01e-f230-4511-9f08-18f1c744b3b5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad027288-5624-4c46-b163-251661fc5ae3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad02d0e0-fa25-4a54-9d36-c692b10a9cb7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad03a452-1b9c-4ab2-8b21-bd35bf0fa5dc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad03a4ef-41a9-49bd-8922-06102170d858</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad05ee67-a597-41fe-bb46-3903d767f391</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0616d0-3bbc-488f-a34f-883095acacd6</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad08491c-b005-4c7b-9ebb-010117681543</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad098f2e-10bd-46de-8e3c-58640b30f716</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0b3da1-e2a3-4763-a3de-04f3ae1af835</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0cddd3-67d3-48df-ac67-e89233d0b1b5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0ced53-1f20-48e9-bfdc-16bebcaa7318</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0d05c2-f680-4b18-ab07-a7995918097f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0dc08e-12c7-43eb-ae98-66cdcfe4b5ab</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0ec5b4-dc90-4170-9dd8-b39c66c74223</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0f4e1c-e645-407a-8dd1-9011d35d0146</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0fabe0-b7d1-40f8-8c52-68a0efb42d08</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad0fac6b-5aec-4b3c-a227-841930b0564e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad11cc21-67bb-49dd-bfd8-0db95ee191f9</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad11fa21-118a-45a1-87a4-3353abe62bc0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1254ee-9ca2-427c-9b34-d3a44baf90cd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad130533-8c9d-455d-95c0-c6a30e319d94</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad133ef9-ee25-442f-88d1-c628b7616268</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad143a3e-808c-4e13-82f8-d5f4ea1dafbd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad144fdd-c197-4216-a7cb-0fbdaa1591b1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad154799-e026-47b3-aa57-c4cd88079405</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad159650-c41b-4b9b-a27c-f136f3a76e9e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad16a920-bd64-43bf-bcd9-2a94493adc3e</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad179961-2530-4d75-b0df-3f21fd2bdb11</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad17c2f6-6d0c-4dfa-9603-dee464803208</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad18094b-d9a1-4fbb-909c-d18102f2e314</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1815ba-ca3c-4597-83dc-b136c8e89f9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1860cd-fa58-467e-b641-9525a2df9197</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad18ed8a-6bb8-4784-ac39-f4ad99631b4c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1906c3-345e-4006-9f52-9150999c078e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad19453c-c676-4206-907a-db7d165fbbcd</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad197bc2-2a08-4661-94c8-f228b1c93bc3</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1991a3-5529-4127-8521-872defc43d96</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1b29e0-bc4b-498a-a8e5-977129c02037</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1b2fc8-c9db-47bd-9c01-6928faded7fd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1b9c78-6177-4f54-9833-afa35106f43f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1bc6b7-352d-4506-9e96-aa336265abeb</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1c4fbe-228f-40ce-b616-7777b76b5657</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1f51cf-5c7e-4779-ada8-19caae5d62fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad1fd4ac-c4d4-4f7b-8ce5-118e5cde238c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2017bb-1524-4fb8-8d74-5ffef7d89899</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad203c88-4e28-4d57-af04-d702ba23ee89</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad207ab7-2a7f-4f46-8e25-0555bddd9748</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad20faa4-6d69-4f51-9de7-aad2916d5636</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad21a5b4-f608-4fb4-8e00-080c0b330826</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad21c475-4c1b-4be0-aea4-6353fbac2ce7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad21cfcf-c6d2-46e4-a69f-aa512d068292</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad22066f-9d3d-4200-a553-ef608e361c30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad222e35-1310-415e-8ad3-2eb9572edf2f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad223dc8-5050-43e5-a5b6-d63b00774907</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad22eb00-3682-4896-9195-131b3b3862e1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad23afb9-1521-400b-8df6-f112d780a6cb</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad24f08e-589c-478d-9ca9-d749dcee3431</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2560af-4ce1-4737-96db-d24fe8805119</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad25d171-08b3-4852-81ce-e245684e0bce</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad25f949-cfdc-4c15-a337-b523a4340fd7</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2670b9-0126-4bc2-8830-ee3f10c0dd46</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad267cb9-c54f-4750-9381-be228b66e4a4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad27fcae-c7d6-475f-a401-3c049c536aa6</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad281a44-c5ee-4022-bb32-528b933374bd</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad29ecfb-5601-4ae3-80cf-3b7734cb4e78</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2ab600-c597-47bc-9cdb-75e59b6d3dc6</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2d1f79-59c6-4ce0-bf75-3e23f6082331</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2ddafa-13e9-4eb7-9cf2-1e30a3bcd4ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2e46b4-ff88-4d5b-9de6-087b841577f8</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2ed5ee-97aa-4d64-bff3-4c9d488350c3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2ee258-47bb-42f6-9d26-e6352a2e16fd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad2f102a-24e9-44d8-9d42-c211fafcadef</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad306ad6-fe87-42f7-ab21-8fa35d2c8230</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad30d3de-4205-4ba6-be84-54260159091a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad30e44f-a45e-43ed-aa7d-57103cfebcb5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad319170-e650-4bf5-868f-52958ff619ff</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad324e20-4a9f-4671-b401-54c283486a29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad32545e-adfd-4ea8-a595-e8f86ce0ca1a</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad32d5a4-cf8c-4c14-b44e-6dccb983818e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad33ea72-e151-463e-8cb9-07217caccd08</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3447ba-3f9b-4a0a-aa99-f07704560821</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3660de-3d95-4bb9-a812-332d3a1b2fd5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad367e9d-0117-4047-bb57-5018d9076af9</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad36c292-219d-4316-b79d-5c510c4021c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad36d625-26a7-4d0b-8bc6-37134de93a6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad37188b-7eb4-4cc0-9ae1-efd3d9ec509e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad383128-45b8-46ad-8e50-849cdadbae2f</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad385a1e-1371-4f1e-b05a-2a85c2bf1e0f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad397f33-d52e-43e8-984e-26ed47de9bc9</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3a01d4-de6e-489d-b623-dbea0542c49d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3a3709-af3d-4539-b06b-5d5a2e431013</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3a7b04-b1d7-42a4-8941-64cbfbc1e0fb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3b639b-0a52-44f7-a941-7bdbf09a81c6</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3b644f-0fa7-455d-bf2a-e4efa5048314</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3b6ad9-f9c5-4f3f-b526-df7684ea7d67</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3cf196-f86a-41b3-be89-f0b6e29b9be4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3d874f-669a-4945-960e-ae80febaf9a9</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3dbeeb-fe66-4e94-81bd-549031b2e670</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3dda04-07b5-4eca-a014-403a411be7b5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3e6bd6-8e8b-4e7f-bf94-b1c550b48651</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3eb969-4f56-4591-a967-959bc5feac5f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad3ee477-9954-4b90-956a-1082dba98a26</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad412339-3985-4a16-b778-3563239d89d8</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4163bf-3989-4483-ab75-9ad10424ee60</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad426fec-af07-47ae-8d4c-f824223e5280</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad427a68-9e9c-4aba-9159-f0f7f615721e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad42b0e6-be88-4212-983c-499ce488ce93</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad437dc7-edf6-4d7f-a795-94e89ce7850f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4493b3-0c76-427f-856f-ef44f4f19fcf</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad454e77-792f-426d-b20a-3ff01524762f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad458ef1-84ae-411b-8fbb-fa913c4802c3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad458fff-1c55-426d-8828-1a5d9ea56251</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4735f9-139e-4f29-b262-cb6e77dc61fb</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad47e19f-cd57-452a-bff9-ea039544507f</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad495932-4394-4d04-a430-13bc4dabbf33</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad49a670-68da-4e26-b759-cf90f378865d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4a5234-d514-421d-8b4a-285eb607f39d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4a863e-d33c-4340-bf42-14bf04cab18d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4b7ee8-bdfb-4303-9b78-e42fa5d2b985</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4bf11a-01d9-4e5d-9439-8edeaba4f9b7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4c2ab7-b53d-4530-906f-b782512673dc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4de1db-e258-4cf7-a308-bb334b578239</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4e1db7-8726-4ec0-826e-c83c4fe40e5b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad4e7b7d-bcc8-4d6c-ae4c-000bceece742</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad503bcc-167f-4c6e-a197-65be79e6bd97</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5165c4-0f95-4499-bfe1-05ba908d453b</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad51ab60-3a50-4ff1-9ed6-480dc8c64acd</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad51b2fd-1fe9-4901-9a73-83ab0bab30b4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad52e23a-5ca0-4a12-8010-fc0130574c6d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad55ccfb-7dfd-4d95-a271-d5d1f5545774</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad55cf11-d763-4f20-a00c-a0d8a70de663</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5625a3-64e9-4bc7-b4ed-e8d39958a0ae</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad565f81-3d9d-4aea-877d-f1bc3505ba05</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad56c314-e378-49ee-aae3-fa33b6ac72a0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad576d5e-3409-433c-bc64-9205e2bae17c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad57a4ff-73fa-4863-a921-f1a0d07fc595</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad57cc3a-a6a1-4173-9474-5125c769baf7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad57dda4-d893-4c98-ab15-abecb97e3608</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad585830-68af-4aa1-8e6e-4b7ab759de9a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5a9dfa-602a-4f2c-ae24-65d2d1f1e509</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5b0ea1-2b06-47ab-a149-3b604eda6546</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5d126c-6b64-433c-9704-a45364e759f7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5d35c4-a944-4a74-8d3a-95413f13d56e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5dae5d-5067-470f-9dd1-97b77c567242</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5f7349-5e6b-4a43-8e3e-143ec52b74bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5f8c8b-bbd0-47ac-85f5-0e3bf7e5bc1c</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5f9a5d-b308-491b-b6c8-bd0aafc9f80a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad5fdfc6-9a9a-4c9e-b91f-497e8f3cf266</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad60400b-dc3e-4dc2-b348-f4878bd2276b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6051bf-3e20-40df-aa04-143bb234e235</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad60dd5e-a7b1-47c2-92bc-a1235c5a3b36</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad612070-54d6-4a30-bd21-aec8ee99e0e2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad62cf5c-b41e-49d9-9fd3-d969993f928e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad63a753-cd5c-46c2-9295-c89caef8265c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6421bb-e067-486e-866e-38a772efff29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad644813-ffba-49ff-b6ce-52c8f6c69c22</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad64b7cf-ebe8-4816-b296-9022c9a498fa</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad665edb-51bd-4d87-944c-879ef9d33871</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad66ae27-000f-4498-ae32-9e10da0fe394</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad672838-10c5-4151-8924-d20b0ecf18ba</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad68130d-abe5-401b-86bf-f830b99ddb37</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad684e4c-fd14-47a5-8d57-87983bf71d69</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6897b4-a0f8-4eb2-ba81-db0ea35cdf39</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad69a868-6ab5-401a-a302-64492f0bdec1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6b2a9b-94a5-4286-9319-2141262d5e11</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6c5aaa-4251-4306-9491-ee92ad3e27a3</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6c78bf-c8e3-4d19-b399-3ccfa1bc8ad6</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6c98fb-0712-4226-bc0b-117a3501cbcd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6da5be-82df-444e-aedf-68b4577358b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6e6d6c-42a5-4f70-945b-bd9ebfe65590</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6f0b34-6788-45ae-a987-d69539562837</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6f6a39-4ab3-4ab5-afad-a5f1f1d3595e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad6fb87c-0b2a-4991-84d7-b8344aee9151</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad71dffd-4004-45d1-83a4-ffc46d968d96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad72e273-fa49-4585-9018-115a50cac69f</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad73def5-fdb4-42cc-872e-2e403c31f6f4</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad73e3a0-858c-45ee-bc6e-9fac21d80248</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7409f9-067b-4ae4-bf2a-d1dd1491f45b</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad744141-4a00-4d49-b962-a320b7d6afc8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad744b9d-9211-4ec1-965e-398684c5b19d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7509cc-db2d-485b-81f2-c0a55417e650</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad755aae-88e2-4225-ac1a-9e9592f6abd4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad756ebe-3ad6-4cb5-b497-6461adc9a205</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7573c4-013d-4470-bb13-6b5ba1f91086</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7727e1-474e-44af-97d8-d9f08fecd61f</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad77d10b-f15e-46c1-9841-028270b6d005</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7b5e04-ce59-44e2-963f-34c1040a4e9d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7bfe66-681a-495a-9cfa-3507749c35a7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7c7d24-8c0f-4f4a-aa4f-4f51c3b7325d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7f55d7-856d-4efc-87c1-51584e29b2f9</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad7f9c9b-b532-4db8-a12f-05183754bb00</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8007dc-d108-484a-afb3-7d760eb2e75e</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad80cf9c-1aca-4169-aa4d-15728f6c7267</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad81d226-08b6-4908-99ae-233ab2f18efe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad81e801-b22e-4523-bc08-60e27fa1ec4d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad822ae7-c0f2-462a-ab6f-efb29258a4a1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad822f68-24c4-48df-ad90-9e4795ede686</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad823402-50e0-4a33-84e1-5e2f915c0f9b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad837b0d-d7f6-4fe1-a5f2-21a47b03e9b5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad83aca8-3c10-4177-88f7-8db8458b436e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad840865-22bc-4bb3-9df7-f8531878207b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad84448b-7f51-47ca-9fab-40cea518ee3f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad85173c-70ce-4734-a6b4-06f14968ff5e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad854c1f-622a-46c5-9d14-b9659c242166</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad86186d-8bf9-426a-b6ad-aa95730e1343</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad861f1e-bee1-439d-b8b8-b5cbb3a429ab</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad862a31-b8c8-4455-a821-e6af9ec3c2af</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8647e2-2442-4564-9c3c-a19ef9d00696</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad874ba9-8713-4039-8b6b-d5e83bcb3caa</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8757e8-a6a0-4a86-9c84-972ef2933e22</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad88159c-354f-4fa7-a81a-9afc18134129</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad88c009-7ff5-4718-85c1-34fa77209c18</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad88f018-5b07-4b29-a016-ff4b2f1568fb</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad897559-a4f8-4c69-bb4d-b100ec86795b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8a6495-e992-4c64-91f1-cd5aaf834d1b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8b05f1-b927-4297-8411-fde3f586cb44</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8b2852-5cfb-4441-9f0d-5beb26fa31f0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8c274d-355e-4313-8e37-165325724378</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8c60ce-65bf-4826-afa8-2fd68c056fd5</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8d1073-b0d6-41be-816b-90d54430cace</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8d17ad-6f84-4cef-9e0a-2dea271b836b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8d807f-91d6-440e-ba15-1760cd967f74</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8d88e3-3aa4-454d-b38d-c667eda75502</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8f2e08-e0fb-4385-b0fa-e54bde472fb7</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad8fa827-85da-4a98-9380-eae3b700c61c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad902680-4b42-40c7-963f-5050c8b83550</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9104e9-bf81-4b66-ad42-994ac546a205</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad91587d-2a0c-4cfa-a90b-bf0de285f3cf</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad91da8e-da69-4cf5-ba18-94bad14dff56</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad924fcf-bf06-4c0c-a836-cf12d990f410</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad92669f-5736-4ba0-89fc-9324f39c46b1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad942e7d-e429-4bee-995e-db65149adf2a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad94a911-9a6a-442e-9c86-43e6d140b620</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad95179d-8207-4945-8852-7329fce36d71</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad95d28c-5f13-4f38-9efe-5a836c9ce483</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9681ee-2184-40df-b224-8d2baf103ddc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad96c41a-94d0-4c6e-9693-4989d3c80df9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad96dfdf-b882-4be5-91a0-6915d1a80e70</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad974bc5-2e8b-418c-95df-f7ab0ae95386</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad975581-b1c3-4eb6-ad3a-890a8e1475e7</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad976f3d-b342-4c7e-9b05-f073df0dcdac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad977611-eb67-4daa-b787-837f51c38391</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad979f46-cede-4107-81d6-3ddc22d60413</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad97bd5c-f71e-46f3-bce9-ca9b1fc977c4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad98d272-0655-4027-8192-e1a8f8fef861</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad99ab98-c343-47c7-9c2e-ef35aed7975f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9a119a-d065-4501-831a-e35b032f42e5</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9a6e0b-e8be-44f2-9f9a-1959b6d3fbe6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9a9236-2e61-4f28-819d-68c6d8fa260d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9a9e40-9e96-4d47-b054-de2ff92815b9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9ab2df-a4d6-40e1-b89d-35fa5a85b35d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9bb09a-5be8-4e16-aaf5-e8daa9bcf661</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9bb558-57b9-4c16-8459-6fd4c7bb048a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9bb8d2-1678-4369-8ad0-9fd5d6e7dfea</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9c8830-8efd-4974-9223-7b4dfdcc3a43</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9d3fc0-9132-4314-9bf8-5519ba468da7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9d5367-a748-4e50-8811-1eac03062ddb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9e201d-be0a-4e14-b619-a62eef555055</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9ed95b-94bf-4a84-b247-03ba40327c2e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9eee38-8471-48b3-8086-372369fd2bbd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9f8bb6-efd3-4a10-84cd-f7210580a0e2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ad9fb255-1571-42f6-b578-cc7879319261</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada03bdb-db5a-4ebb-a910-cb6641ca4ee1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada1946d-8d27-4735-ac38-6839973063b0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada1947d-244e-4e52-bbd4-8462eb595c7f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada2340d-9326-4752-af0d-d557c6b161e9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada25ebf-2519-4605-a4f0-1aa74763102c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada48214-217d-4505-9ee2-f3adb55772ec</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada51ab0-4a20-4b01-a154-4530c8a7e27b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada59654-1d4b-4c24-abcd-54168e53f984</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada682f2-a406-46cb-9d39-9d94016d66bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada7dffa-9080-444d-91a5-85acdbbaa07b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ada89c52-65cf-453a-a158-c9e8173d2774</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adaa5cd5-9358-4e2a-b380-4eaf5d585ab8</loc>
    <lastmod>2025-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adab3bae-981b-4c49-b511-f1ad33a12482</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adab5f6d-a7bd-4b2d-9169-dc1fdc377134</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adabbaff-a242-406e-bc92-2cd75bcb76cd</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adabd685-e61b-4c4f-a227-74bd40489c54</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adac3c99-b4d9-4923-96cf-ff92dac264d0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adac8a17-270c-45cf-962d-55ec133e85ab</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adae687f-46bc-4aef-b07e-d946ddfb9baf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adae78b5-d215-4281-9412-eca8541bc211</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adae96fc-b601-49d7-a7e9-7d9e8a956d18</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adaea855-f6b7-4133-b869-7096168390f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adaecf1f-a862-4466-9117-14e233404325</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb0b00b-5a44-4b6e-ac32-194d93e81306</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb0f97e-5835-4ea5-9df6-e43203a08ab5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb118f5-af11-46d5-990f-4b0b766c939b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb14bed-2966-4f68-9c33-ba8cd9a256ea</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb299b3-4b7f-4d7d-805a-1a3749313cb6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb3f808-71ca-43fe-b94b-87d22798c05e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb46773-c427-4adf-ad0e-4988393ab354</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb4874c-bb33-42f2-8ab5-979e93f5d255</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb4a7e0-0205-4989-93c6-aff04132dbc2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb5846e-6266-43cf-b5b4-63e614c910f2</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb5f46c-d029-4298-9b6f-595560a53995</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb74b84-a583-4b3a-b647-e409ede655e7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb83e50-3a15-47b1-a492-e6766a756aa1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb8f121-a3a7-4174-b875-74e183c64e4d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adb98d2a-1656-4947-a473-1030b4a99b31</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adba2a4d-0c8c-409d-bef5-3a4bbe978527</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adba92f4-b494-428b-8ad4-ea619348d0fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbadd66-b0da-4619-acc4-629f05be46f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbc8273-c85d-467d-87d2-8c924072d744</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbc9ed7-ebb4-42c4-9322-9c76d1a001ae</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbca4ff-345e-4e9b-92c6-ebc81c90359e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbcc9b0-d324-420a-b92e-bc332697a56d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbe5471-72a6-4055-9750-140ed3bd39eb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbeffa1-a837-4f1a-b834-3465e2b0a328</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbf3682-0d5d-4d8d-bf1a-2010fe8215fc</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adbff599-5429-4d57-b936-99088b7edcba</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc030db-826d-47b3-b0e5-9b04018d1fbc</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc08f52-4194-4dee-8158-9f0084eebbba</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc169c4-ceef-44c5-818f-c925ec403170</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc37408-f76c-4ae7-8e9c-3b978340a128</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc3b7e0-57a2-4507-9929-15b141252ac3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc59aa8-4b7d-47f2-b51f-3e0a5c745a35</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc5f035-dc5b-4a69-b1d7-76edbc8f0cfc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc5f11d-dfed-4f99-9f52-1c5880302f7c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc767d3-4ef5-432c-b700-237c05fcfc7a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc8912f-a457-48f2-a9b9-d7650070de74</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc8b33f-a527-48a5-a02e-52b812731d72</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adc9f63b-813b-413d-9ed3-b1fac81e6a36</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adca34e9-c4b5-41ed-9df4-8e18c1978b86</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcaf399-a228-4b6d-8e53-7c2aac22babf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcb988b-35d0-499d-80d6-1fb5d8d02110</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcbdfc7-04da-4054-87de-50bdeb507adf</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcc5eed-8ea7-4503-9f58-a4fc11f7b119</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcdde7c-8c85-4b33-b792-bb9e456b6ed4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcdf614-98f6-4d03-9b75-d83fa29dfe6e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adce9ae3-cac4-4608-9242-b87f9a687f64</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcea077-07d7-4a24-aead-c29c6266ce36</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adceb937-2e42-4a39-af12-692e1cf911fa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adcf72a2-6f06-4ad0-98da-5f005f6bbb25</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add08145-d1c6-412e-a28a-5ac9bf227a1f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add14c8e-9281-48d1-866a-b522c2f8af2c</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add20e45-59fe-4ef2-b171-a785b870d000</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add255f7-98ad-47e7-b7e6-c237e8a0a653</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add27192-e210-48de-9f5a-2fce5f3ea36e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add32ddc-1add-41fe-900c-5d45ce019e51</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add46b6a-3b68-48e2-b1ff-ff23d0ec8ea0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add523fb-9ec8-4e43-ab5d-ea4ef96c1477</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add5d446-3698-4301-a188-5274c7f25755</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add5e380-cf5f-4c8b-9c09-d3d406922d54</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add6b571-72ab-4551-9095-fa7aa6e7876e</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add728bf-bc46-4536-8fbe-a0acac9feac7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/add89813-b389-4b0e-b030-f64e024da781</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/addb99b3-19f3-497a-8d5b-f84e16ead116</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/addc2a32-ad3b-4c93-b03a-c5d436d79228</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/addca600-1e3d-4437-8f32-ccdf7225f94a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adde9c05-2343-497a-9628-347e3d323f05</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade00103-2315-4900-b22a-a84ec5b54be0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade19894-4f1c-44fd-8071-7332ff655797</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade316e5-6a07-415c-bc6b-11aa1b9db7f6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade33e40-96c6-4ce4-9634-7f76de0036d6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade34ac0-5da6-41de-9b3b-bd9e75886062</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade3a8dd-cc13-4082-8578-0f716b7199f1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade3ae76-51ab-4a43-b2be-006816ff110d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade5abe9-2291-42f0-901b-750820add942</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade62171-49a6-401e-aac1-9f66512e8fbf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade77df0-ce43-43ba-b9cd-453fc36afe89</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade7814f-0252-4d3c-be8c-f06a0bff8faa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade7a86a-ccee-44e3-9c98-fd9836aa54fe</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade88902-0053-478f-b95a-d0416be97122</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade8b8f7-7a13-4e8e-b610-194e671390ca</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade93176-df9c-499d-b589-964baffe0104</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ade9451a-7c1b-4873-a4f5-67252fd1aa61</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adea49e6-ef23-407d-8b7d-e67fbd0b1e94</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adea4d83-45c2-44ca-b62b-4ced4d2d3356</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adeb7619-97c2-44d4-b231-9ff8248a64f7</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adeb9f09-933b-4c09-b9c9-75999d5320ee</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adecf000-a2bb-40c2-afbe-cc3cc3162ce0</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aded3307-5720-46ca-9f1f-a92f1b3f8646</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aded77db-a2b3-404d-aed1-7627fb8b7dc3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adeda253-bef5-433b-9c6b-33155b9521ed</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adee148e-4dd9-438c-b9ad-83800afd7c3f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adee8d57-8daa-4e1c-850c-af908eaec30a</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adef1981-841c-46b0-b606-ba03ca923706</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adef255a-b8c1-488c-96ca-5952a579fff3</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adef7ccb-4551-4b45-8b6f-0cf446a130fc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf11fa5-e729-4bf2-a8a4-43ec9c7705ef</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf1731f-57aa-4eff-8819-b6bede2660e0</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf1831a-b597-4346-8f7e-bd810fd202c9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf2a250-9265-4857-9258-3c4f562fd10b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf2cd11-aee2-456a-8f07-20f630956d69</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf2f152-05ee-408c-bd47-d068f234d008</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf462a7-b002-41db-9ae1-3a2044ba269d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf49a00-320a-4a6e-8ced-5fb663b5e889</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf4a409-3e59-4b80-98e6-e5d8cf560352</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf5e6a4-9a53-4848-b4ab-a93090cdb198</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf6b37b-927c-423f-bea0-c6a21fdd7415</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf6d411-7de9-4d91-8ef6-f23896a197a5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf74077-3087-413e-a762-32463ce57095</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf75033-f08c-4aba-b525-fd0f8b7ff9d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf752b7-dd07-4ac7-b546-30dd9b40984b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf99644-b310-4f24-bd52-16dbdb513783</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf9a56b-0008-45da-9ef0-c8fe6fb593af</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adf9d6dd-9ebf-4953-8585-21ef0f44fb2d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfa130b-2c4d-419e-a426-cddb696a2a0d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfa7275-a5de-409c-aacd-bc642b55fad4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfae398-efa3-45ef-a3db-03676546e464</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfafcd0-e2d9-48c5-85e1-2ffcde958f15</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfca9a1-261c-49a0-9a48-c9ffa2fa9cb7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfd1a21-9b0a-4ce6-a110-598dcd10d561</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfd2444-7bb1-4f10-a863-58644ed64dd5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfd418a-5193-4ba3-b2db-722ab9a89b96</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfe0252-a690-4010-8d9e-db7361d20255</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adfe5dfc-453b-4d71-aa5e-d29b054e290d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adff3ca5-f451-4991-812a-472d1bb64870</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adffa315-a317-4762-a988-07fe81be54f7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/adffa5fc-076d-4ed9-ba55-104d665c903a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae00163d-2c8d-452a-b0fc-9e9492e6f689</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae008952-470c-4d1a-8b4b-2e0de8b6f684</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae012116-0a48-42d1-9a74-6284c2f1a595</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae015a04-8757-4cc4-ac50-d72d42bdd847</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae01ee80-ca34-4ce9-9864-babb40f5ee91</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae02c96c-cd0d-432a-8ec8-270815004af0</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0307fb-263b-4ea8-a0b9-952dda8824e6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae03f6a0-b83a-43e9-ad1f-4424b9347a5c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0538c7-81de-4278-a931-d1be02bed4f4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae06488f-bae2-4313-8af6-c871cd9fe0d5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae07f1bf-dbce-40f0-ae72-96601f817c1f</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0910c2-bb74-48f5-aabf-9c9068f55f31</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae093c4d-ba18-4b6c-af0e-6d57e4431429</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae097e60-4ab6-43d3-9a3c-81e4e30d49f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0a6e78-aa3a-489f-9c71-972301e17c2d</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0a7bf7-1bf3-408e-9b68-1fff9fee12af</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0adbf2-9aa1-4ea7-96f0-cd84e52c549c</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0cda3b-b2d8-4296-8d19-19dd42963636</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0cf3e9-7d39-4013-964b-54ad865915a2</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0d539c-1daa-43f8-baf0-e696bc06b4ef</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0f21cf-4651-42f8-92f5-91d547215d5c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae0f5cfc-1421-4a8f-be62-4519163e950c</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae10f573-5c49-43ca-bbd0-9aa3a02fdfbc</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae11825c-fa53-48ba-8070-38f49b96d464</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae11c78f-4511-4170-aa07-f4a7779556ea</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae12475c-73ef-42ee-acda-a808f9406856</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae126346-ec2e-41da-9e7a-b606c827b6c6</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1279d9-52ee-4da5-822e-a0fb2868edaa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae128a12-ef13-4ed6-b4ab-268f7bf5f3e2</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae13223a-5215-4274-8b10-1090b7fdfd6c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae14485e-cbbc-4d2e-a29f-8c56cccdc79f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae15091d-84ca-48ea-8736-24d326145c29</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae15d9ff-d512-4895-a54e-62cbaf7cd4ef</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae160d8b-4d76-4e2f-b373-15e42e98da33</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae165503-854b-4368-8c99-17e09213ec0c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1699db-a5bb-45b1-b7e0-13a65c09606c</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae17d1be-6067-4701-827b-fd4873ba86b0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae180be8-025e-43c2-ae32-ca92a40bac45</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1953e8-c4ce-4111-8a56-f368ba9b6ff7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae195899-e232-45cf-af4f-89b0f8732458</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae19f482-db1b-46a3-ba15-aa858a83623b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1a12a8-ac9f-4699-afe8-a76f782430d8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1a514b-ddb4-469d-84a6-19517eaed304</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1ac542-3779-46c1-8e80-4b6c1d2b0f72</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1c4cf0-32d9-44ef-9629-10ee160bb0d8</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1cf2bd-5015-4e62-8439-c1a7be31cf11</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1d4016-1cc7-4efd-90b9-f98f264a4e32</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1e37eb-257b-4265-b5f0-704350a1d1c4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1e49b2-6b74-4047-9b10-0f8796714418</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1e6f62-b19a-4609-b2bd-a4d8719151fe</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae1ea6e0-2884-4d1d-9aa1-59dedeb5c6c2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae212171-c451-4708-ad94-8d0e8ff1449d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae233774-61a0-4381-a9f4-b3102d006ee5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae233fb6-b111-4ecc-bb0a-03b65be6be76</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae23866d-d42a-4a82-9d26-bb21e4910497</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae238da4-c6ce-4954-b475-a47e99de1d76</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae23a512-a3c1-4cc6-9d06-5d44940dcd3b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae246dab-a023-4c8a-971f-0ec4916be96b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2572b6-6cb3-42a9-bd03-af8c86346602</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae259931-406a-488b-a27e-29d55339afaa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae266535-9dcb-4f92-9764-32211a4e06b4</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae266979-f748-4e18-9f76-2bdef2476597</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2702b0-db2a-4c69-b0bc-b05d6cdb1cfd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2758dd-5a33-4810-99ac-14bc82592153</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2809a9-5d92-4c2d-81a7-e48826098da0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae28143a-301f-4b64-8d90-1ec88ef5386f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae285b96-7715-43c7-b85d-0039d71d0c6e</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae298b7c-e66f-4715-bf0c-c69fbb575691</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae29cfc7-3739-49b6-919f-681528580cb5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2af4c9-3cea-4fdc-9730-d78372ad2793</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2b1171-a14b-48c1-ace2-88682739e08d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2c02ae-0222-4400-a6c3-8cb6f0758bd9</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2c25d5-3d8f-4afe-b001-4a04b10f7d94</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2cac3e-3c7e-4b6e-ae6e-fe0cd74298b7</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2d5827-c080-4c20-aed2-1f6656a0859e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2d8e86-4ad1-4f2b-bc0f-4a7363e3b38c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2ddf1e-b029-4b66-bdc3-a4d1e86a5661</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2ea93c-12b9-43eb-b58b-630cfffb944e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2efb6e-195d-417e-b027-900050784b9e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2f3138-c0b0-4bfa-bc61-21b3e8a48dc7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae2f5255-1d3b-471e-b606-4c6036e69861</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae31d398-ab10-419d-a62a-aa7c823d99d8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae338f71-28db-450d-a29e-3e35f023dfcd</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae36abb3-d2aa-4025-a287-bd5086fb925e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae36c5b4-aee5-4ea4-9ee2-32d068dbd4e2</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae38bd1a-eeb9-4667-bde4-1341d5aee571</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae38e5f2-c1f0-479b-b39d-e4bdbbceb822</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae39478f-5c26-4340-92b7-b03f8903e159</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae399442-a214-4ded-b7bc-91ab7afb0b38</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae3b2e69-1bd7-40eb-b4a6-dd1056c303e1</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae3e4b9c-3921-485b-adda-226979cb9173</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae425d05-a54e-4258-ae4d-c8747531a0c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae42a96b-9315-4bbe-a218-6a32363d45b5</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae43e0e4-6bc0-4b55-8d7b-96c9800be1b7</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae449fa3-c2de-4319-81ba-406225b953c9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae44d7cc-7e75-40aa-915c-517f00aa2933</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae44f8c9-77cd-4f20-b54b-a330024643bf</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae451ff3-2a08-4e23-8c76-fc0e74afe91a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae45c2ea-0c8a-4c82-b7dc-2eb46a72fdf9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4ab994-4a2e-43bc-9cb7-11fc3b8e2530</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4b536a-4bb7-42f5-9a3e-00bb0bc29ebe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4c669d-3cf7-4ec3-9c8c-9da4fa62a316</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4c791c-2a21-4026-ac8a-f5f6fffa6221</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4d2078-402d-4429-bb5c-8e2dfecc57e9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4f1c7c-841e-4052-8fc7-daf6951a8498</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae4fd87b-ca97-4bd9-ac28-ee3b1f3b1336</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae507500-a93a-4f4c-a4cd-adf47342aac5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae50ddb1-6a3d-4924-a8ca-581d1e81ea8d</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae514ee6-9958-42e5-9062-2b53df6dee15</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae516cf8-3164-40b5-9035-b82f3e7a93f2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae519086-a8d5-4181-a224-a0babca81166</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae521e71-db6d-4258-9ff7-658bd687c6e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5245eb-1442-43fa-8e40-44839a04e591</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae53d6a9-07e1-470f-bfda-e06d6e6bcc32</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae541224-0763-4f4c-b532-fbb5a9ffe593</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5519c5-362b-4b20-9c27-465983867829</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae559592-3048-418b-96f4-3c5840a3636c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae56f7f3-9883-4b5a-8226-a4894d6c0dd0</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae57c977-d699-43ac-8dd1-90bb95e206e8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae58f225-f1d2-4388-b12d-f4527fbea84d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae597582-ee38-41f6-a95a-29e0f262ccd3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae59d3eb-b98b-4d00-b076-51e91ffd4c82</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5a83da-55b2-484e-b574-6494f905b4ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5ad9d4-4082-4092-b337-5cc2140f932c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5b1034-09b3-41a0-88d1-1196b15b25f3</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5c263c-99b1-42a2-9b6d-79526d308ac4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5e87fd-a7ea-4ead-bae9-294252bebfc2</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae5e96c2-4018-4168-a986-a6bad6874378</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae61dd5a-7864-4f71-a560-442cc9fc0006</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae61f986-2afc-4dda-b1f9-1205f10203e9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae63476e-e272-40d0-9be1-a302db2c73bf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6410f6-0ae2-4979-96ac-44ccf161c67b</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6443cc-ff90-49c1-9200-dc3c6d058da6</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae65200b-ada6-485d-985f-2c34b6775ddd</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6537ed-184c-4005-a1cb-d8e3799b319f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae656707-e067-4ff1-8d73-37013ae1ab4f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae664c77-8246-4708-b4e1-a26c8b0e18d1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae668cb7-1af0-4a9b-b675-1c3af7bafe6e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6722fe-7877-4e59-a60d-00bb1a5ce6e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6769f7-3baa-4465-a99c-334e04498270</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6802e8-4219-4a02-8175-829c528ccf33</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6b2a6d-bd56-475e-948a-c2a12087f228</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6c4313-3003-4a87-85bb-133623644c4f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6d4309-5a8c-4915-8e11-4e539e2ef9d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6d549f-e046-4383-b8c5-f696b4cb320c</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6d8293-9de1-44a7-ade6-8e01d0e02fcb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6e0214-2439-489a-b5e3-aae56a4dcb86</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6e86f0-1942-4c29-8ec8-488d977a496b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae6ffd05-8e01-482b-ba6e-f22ab131a3c0</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae702bb0-0449-4026-af5c-f9720d76d435</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7120b8-12ce-4ee0-90a5-9afcfe2e7fe9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae717834-e978-43e5-9f1a-a40f1d69634c</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7201e4-f703-45c7-b0d0-bee9002589c9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae72beda-052f-45b8-985d-342bfd6828a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae72d678-27bd-42da-bd10-6de592a82fc2</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae737419-1933-4522-bc7d-8aa09976cca9</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae73b932-dfec-4bfc-993b-18807dd016ff</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7432d4-f026-4a2a-8463-a9c6d89ea8de</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7448a6-4797-4ca2-b6c6-3a04062c5a18</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae748ee0-3817-4099-bcc0-22ba3155ac0e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae752f9e-2ff6-4ac1-adeb-21e8d4749c90</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae757d75-3aa5-4b33-a426-eca94aa1f6b5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7623e6-72d4-4475-90ac-3eeb60aab7ca</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7669c7-04b3-4b16-a4e3-1d916e6adb7f</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae76a931-e358-4a68-9d46-4a83228d584c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae76b19f-0b7e-4f54-8899-9cd2c149d6d7</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae76f4e3-7b78-4675-bb07-55a90e9cd015</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae781c43-6064-4762-b923-c382358fce89</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae78648e-2ace-4c03-a11b-d911e744c10d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae78e207-4ab5-48e1-88a1-fb9528225807</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7a5928-fbed-4509-97b0-e624562f5e33</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7aabe5-6a54-4be7-9619-47ebbbea989f</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7b404f-1fcb-439e-91c8-9b62d8d43f1b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7d3cdd-ada5-4238-b386-cd7a8bf58418</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7ead37-dfba-490a-99cc-96775171ab93</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7edb88-522e-46ed-905d-31d22d1d7a06</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae7fa016-ba77-471b-83dc-84ad5a33dd87</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae80ccab-7aba-44e8-98c1-08163d6e4213</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae821c66-cbf5-48b1-bd2a-9d387f6f4d78</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae827914-330b-41d4-8cf1-e71af0719471</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8291d9-f727-43e7-bc67-9d70a9af6885</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae82bc2a-62da-49e2-8580-cc3a29b078cd</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae82d6ac-8ef8-40c7-a0b3-c0282c9b18fb</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae83779f-7a78-4f55-ac3e-4dccd89ccd27</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae840154-d322-4eb5-b507-e5925aaf963c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8455c0-a5fd-4d22-8a0b-4de375228442</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8530e5-790c-4318-8ab3-eef120de616b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8562dd-e7c1-4b97-bc92-c32d1f60412b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae856904-a33f-41bf-a971-d7198bc117eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae85bbfa-9f42-40da-bfd8-e4aa2025482c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae85e28f-bc84-4731-9d5b-c3cd6bab93ec</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae861615-6975-45e6-90cd-25948af6c5d9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8690b0-e11f-4592-bdc8-d50121c2d032</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8693b0-c904-4890-a04b-d7bee658ca8c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8908e3-f98c-4ec2-bfaa-c863629c30f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae894d62-d33f-4331-9434-57c88f019ed3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae89887e-c308-4431-a299-bea94b71a667</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8a0515-c8c8-4ae4-b517-d049fcc3d6d1</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8a6c45-6434-4595-8023-7691938da2a5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8a8489-cff4-4b46-b7c1-34db351218a5</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8af740-1e73-4330-9bbf-b086c97f8d4c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8b18de-0f94-44b9-9cbf-f46485bcbcbb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8bf753-e56e-4bea-9ca9-fc2f7bb20ab2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8c60c6-82b3-4a07-a0d9-4a405c7641c7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8ca6bc-0dac-4dd1-ad5a-e95f49485ea5</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8d5002-76f2-4314-ac8b-4c2c00f458ec</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae8f73f4-62a4-4d53-b005-c9704c200486</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae90a188-7d1c-463f-a49f-3a8273f63806</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae91187e-ec1f-482b-9af8-ead1f09576a2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae912c47-6401-42de-a597-f06309ad90fd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae92e296-f2c4-4a00-a07d-a27476068d67</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae932eec-d5f2-49b9-a0d0-0368a9cf469f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae939d8a-d0b5-4f2a-9155-de0bd29950f7</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae93c782-6f50-4777-a320-0c9dc52eceaa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9449ea-b8b9-489c-916c-ace7dd0851c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae949a3d-7d4e-446e-8a7d-33dfae57dc48</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae958ef4-6174-49d6-8475-16d498d64a87</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae96f94a-6757-415a-8669-f671a6944dc8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae976992-52b4-4d51-8253-93350b610627</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae97b499-c6f2-4f8d-bf31-773d03bf0d24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae980fab-985e-4506-8e70-ecdbadf5ba50</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae98278f-134f-4d72-afeb-bae6acd8da4e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae982875-68c0-40bc-a4af-99403fb77963</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae99b31d-d21d-4417-ac3f-0d8cefcb4f5c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae99b816-6a48-491b-94b8-f12221e665a9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9a0904-5998-4a00-ae16-008442043e46</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9a7928-4684-4bbc-89c6-3032558c308f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9b89d6-5414-432b-8e7f-1c5353f7eafc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9c535f-9040-42b6-a843-9ebad529a8ea</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9cc510-fa79-4bdf-a66c-e24727e26cfa</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9e5e73-f62d-46b6-bc91-7020bea2e393</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9e69b2-00c8-45d3-bfc1-6e8bdf3e2c58</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9ea427-6b0c-4f43-bc4a-f5e4e3459a81</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9f398a-760c-4f06-a2ae-206a020b6be4</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ae9fa84e-054d-4cbd-8d8d-0b93b19164a9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea16276-6dca-4d5f-8daa-2e94516b86c5</loc>
    <lastmod>2024-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea1756b-9b52-4402-b0f0-063f87ba49c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea25ee6-56c1-4318-9ce0-1036f66a7da8</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea2a3c1-3d8b-4bfe-8d60-22b1b098539a</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea2edda-0258-4f9a-b168-7a8ddc6d7c4a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea3a7c6-bf1e-411d-9d10-d70e719702cb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea4450e-b7de-4164-a107-880cc80c4a4b</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea46462-bdc1-4ab7-a618-7ab3a083dcea</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea55494-00e1-40f5-a62f-95808d91bdc1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea59b6e-b522-48c4-b737-58c9a3e12e92</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea5d8f9-aad6-42ef-be7b-0b56dd4bb983</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea6bea6-df0a-4637-b671-df4ce10dd62e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea6bf46-dbb6-4758-af60-411b9063c2f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea77b1b-c75f-4aaf-b886-a77b7918ce27</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea7d7d2-9aab-4d53-a6c9-c29495069db0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea8c5c7-fcdb-41ce-805b-18f6bc384265</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea8d8a0-b73b-4256-ba42-98fafdf02888</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea93a69-097c-43a2-8efa-c66b58921aff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aea9ea0a-c44d-49d4-900f-aa0fa707120d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeaa8bbb-964e-4fe9-ae22-f05b2fadb6ce</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeaaf736-c713-4e5d-ae19-0bff1c246041</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeab842b-641a-44f7-890e-a1569b1d3b27</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeab92c7-c27e-4d91-8ecc-256a331c27ac</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeacc365-c65c-472b-b07b-1ede4c822092</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aead33b8-3795-4211-ae75-b94bec989245</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aead7579-5a8d-44d2-a1df-28724ff16757</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aead763a-c281-4f57-81c7-f5e590d42453</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeada664-efea-4f51-9826-e2dd5125b00c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeaf13aa-bcd5-467a-b553-42dee62b4dc7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeaf2ae6-5fd4-4925-8e0b-06e486ff3f14</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeaf727e-4b21-4a2b-ac4e-4c3b2ae0e322</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb0142c-ce3c-4520-b599-8ae6b7d45202</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb19191-3158-4cf5-90c9-aa2a94313e25</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb1dcc6-b81a-44b7-9cb7-6443194d4a49</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb2c95d-36ce-4119-a238-1183b170d92c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb44212-25b4-42b2-8798-a33568b4b34c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb4a4e4-98d2-4be6-a7b1-df11da18edd7</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb50e93-0e20-4817-8b36-be451ba0e738</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb65fa2-128a-491d-95d3-f288acbb8ccd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb6ee6a-3efa-4fd1-a953-fab7e5e3b081</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb74222-61e9-4e75-8636-4190bdc22477</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb7e757-4208-4ffb-abeb-6c2b9061d77b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb825b5-4bfb-4a06-8a99-eed2663466ba</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb84939-4158-47c0-bb8e-82f817072beb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb89149-3818-4780-a01a-42e699b8760d</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeb90aea-1a39-44c6-9269-77b6fbee3043</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebb0552-6e0c-4cd6-b0c9-baf10e3f4b62</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebb2a64-5807-4087-a456-93aeaa2dd2d3</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebb6ecb-3b20-406e-996c-916e91a57c44</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebbdfc8-d891-43a8-8745-9201f9a0e7f5</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebc9ede-2728-4b55-a806-6204676ad7f1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebd84ca-ef3e-4827-9932-97537dda5caa</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebda206-d0a2-45e7-88f0-d3249da10c7b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebdd085-368e-436e-8777-2e9e6f7ca6b7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebeaf87-7651-4877-88e9-1812cafebef9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aebf6f3f-3680-414e-a2b8-415cfd561a0f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec03a45-479f-4389-9b5e-6abb814ffe60</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec059bd-ed38-49f7-8bec-8443b1a951ea</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec0e102-12a5-4728-854b-c59c093a08b8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec2f188-b45d-4dd3-810e-e08050b11491</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec34cf9-6b5a-4b15-8fcb-f710c91a8bf0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec3ca84-91d4-4acb-9fcc-7a463181eaa7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec40972-4687-4f34-b98f-16c0b34d7c8a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec422d9-d1e1-4677-b3c0-4b4c86e13608</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec47928-53e5-4200-bb78-83da56971426</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec54378-2360-4d5e-b38a-06fad8b19732</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec5cad5-6828-418f-87f1-046b0fcf0268</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec62587-834c-4a6e-8816-73deb772dc9c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec63340-120d-4cdd-8681-432b8922c17a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aec9e448-2e2c-4f26-9d60-ca8c34df2f24</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecb4cfb-cbd8-4eb0-b3a2-ede2c875861c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecd3b21-f2dc-4ca3-8e0e-d1d95e8c983b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecd9667-0f99-4754-a4f4-ff2364f8eacc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecdbafa-748e-44e1-8f20-35544b470637</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecdd306-3ff5-40ae-8dd0-4f56ae9da38d</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecded48-5018-4d10-a780-bfcdd89bca3e</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aece2c4d-de59-4eb4-8659-132ffa16ede5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aecfb268-c86a-4edd-a0e4-50fee168bfdf</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed00cd5-7551-4c4f-b0d9-e30531234ef6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed078a8-1ef8-41f8-97d1-7eeef54cff0e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed08e1c-b363-4421-a141-2561dbe6f508</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed107c6-8d3d-44e8-8196-7757326177fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed13601-6b32-483f-b28b-27578e5244de</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed2231f-86d7-48e7-af14-04fba63fd313</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed2dc22-c03c-41a8-9cc9-52f601f4eee8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed33837-c84a-4daf-bf4e-9c17889e8fa9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed36ac8-f645-4869-84c9-66e316fbe770</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed3c0e8-32f0-47ea-8ec4-5fb7707600d3</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed59eea-ff34-4cae-9dd7-b26ab16de041</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed70648-c37c-4d7a-bfa3-6831b73cefee</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed7a8e1-0986-42ad-850d-3cba0b22d0f4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed83a1e-95e5-46ee-beaf-3d8146faad3e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aed88c3a-3022-4bfb-8536-18b4acb5cb3e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeda5a1b-a248-4186-9494-25615249979b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedad5ca-2faa-4e01-bdab-34cbf4083f4f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedb075f-8df9-4a16-b744-ba4281279e6c</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedb295f-d9af-4159-9b8b-adc749150547</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedbe356-0892-4c34-adf2-82927d8507bb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedd2bbe-6826-4ddf-a913-f5199b400e10</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedd64e2-9bc2-4ddd-bd94-cfe9116628ad</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedd756d-037b-4dbc-9ddd-bb02296021e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedd8a74-9019-40f2-a224-4be91d54bbfd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeddb01d-716b-43d1-a2bc-60f9e2068c83</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedddee5-5214-4817-9adb-1d2989da7557</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aedde7fc-75a4-4c36-b41b-1cfa67f5d1c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aede3208-9cc6-4db0-b907-e38f7f73d2f3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee13f2a-7227-42d6-946b-201d13d0183c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee16c33-b135-4101-9414-e24c34b2b7ee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee1870e-ca2b-44b0-9897-a070a1a5d735</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee1a063-86b9-4eb6-99cd-2739dcd14820</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee30944-968b-4f99-be4b-78d32128bf70</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee32dd7-10ca-4a75-b5d9-e691b046fb07</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee4263b-8de8-4424-8b72-45fef8873363</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee4ce22-a7ac-4be3-9145-ac3e1d00f437</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee55b7b-3f1a-4eb7-9c4a-d140adffdd8a</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee56f3a-4487-4a8f-8f5e-13dda38e1f74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee647ec-ca73-42bc-ba3c-c5657f3d364b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee880b1-4208-42bb-9c8a-d92ea208bc70</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee8d046-8f5f-4986-b6b2-f8719e7d8df8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aee963fc-a0b9-460e-9b15-55f7c95716cf</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeea472f-fd16-4d95-9df8-1327b7a6936c</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeeb890c-0d7a-4cf9-90c6-39387feddc4b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeec37af-4766-461d-aa47-d88fbc340f21</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeec5ca5-a905-4639-8049-67132f9938c3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeed9549-02b8-4c1d-8b24-b2ab2cd1d18d</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeedbe76-15bd-44f1-82b5-341c66e13975</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeedee1e-0ef4-4924-8c2b-2cda559d25eb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeef9e0e-0324-4cad-b37c-1274d0fb7ee1</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef04bda-c6b4-4daa-a91c-7dcbf0a01577</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef05111-b334-4328-a44b-63d906963874</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef115be-f2ea-4cff-a1ed-a7bb15e01f90</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef17f23-916d-4030-a95e-2dbab6c372ab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef18a3f-2ad9-4ab9-8c97-ef67f50db2f1</loc>
    <lastmod>2023-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef19a28-8ce2-43f5-acc4-12adce3febb9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef1c769-b537-4290-b7ec-d3cbcc0f68c6</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef1ece9-cdd1-446a-9943-53f7e59c1e8d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef213d6-9aee-4b52-92b3-e6666901e966</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef26e62-07c3-40f3-996a-97cef5db9611</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef326d6-ef19-4174-a4d9-4eb42d112c35</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef55091-d0b8-4d02-9873-430112b40660</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef55752-0d58-45dd-9751-15641ee47a4e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef5a007-215c-46e4-94ec-00a30d03066b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef68495-f5c4-4d1e-8adb-262a86607377</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef89fd1-f4dd-46f7-b75f-acf46e16cc28</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef8d4ea-dde7-4807-adc4-78485fc4c616</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef9a926-fbe5-4384-91d3-981a94256fe7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aef9e5b9-5478-41d8-9993-9f905ea3ee2f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefaacf5-d382-415e-a2a2-c3f624d89a7c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefab582-f59a-4864-b174-15688b068eba</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefaecd6-66d5-47f9-b1a1-c7ad95c37e19</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefb6860-3f2e-403c-b7d6-17687e1d35ff</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefc75b0-4323-4b32-bade-5d4df515e6c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefd6215-9eb0-462c-a5c8-b73d8252faae</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefd7c97-399a-402a-99ba-02750fda5389</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefd8a42-0fab-4969-98ae-a698d5b09563</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefda06a-c5f2-44b1-9b25-76084c2b6623</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefe1144-7937-48fc-9fdb-ba7861a6aab4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefe80e4-18c8-4870-b9c2-2553b8a73dba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aefed268-548b-4ea2-9dac-2f0c203e796b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aeff0ea6-6325-478b-97d7-a0ee1c1a95c9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af014498-fa04-4548-8b39-5b9ee78df750</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0166b3-9cb4-41bc-80c2-288f10ba15b1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af01ac7e-e27e-4843-b6f2-714e24f81c35</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af01d06b-27b9-468c-8361-b4fd67f1194f</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0301a8-c50e-41d4-80c5-e89e4d476390</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af03cf84-6f65-41c0-b8da-b7ee4c878377</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0408dc-bc31-47f3-9a03-0d57e0879db7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af061949-d64f-47c1-b559-027af6fb0979</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af065588-2bc7-4368-b2e4-8474f62f7488</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af072b82-f79d-4b23-9802-3264d4cb7aef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af08437e-28b7-483c-8ba4-e3f27744337a</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af09fa7f-2648-453b-bda3-1893e50e3d11</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0a378f-0be2-451b-8355-c19583d10178</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0a9b26-fe0d-48af-9933-3fe6833d0ec0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0aa929-d0c9-4259-a032-63f14dcf76f2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0b8a73-c7e3-482a-bdba-15088b3bea8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0bb9df-0b96-47a1-a2ab-ee302f6711d8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0cb9a1-d0b6-4c29-a504-8ce027a8afef</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0d055c-5e08-4dd4-bcf3-4749a11dfbb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0d0744-173e-4de0-a252-31c6908cb482</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0dd4af-b8c3-4b30-9226-4d573906a99b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af0f96f3-bb6d-4c63-94b7-f132e64c6cfa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af101961-0aca-4af2-8b39-e5fa8929770b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af10a5aa-ea47-408c-8583-4ae7086debcb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af10fe84-ad41-4014-8f28-ac4a2b908fa8</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1179e9-84f8-432c-9ce1-c675ce0f7653</loc>
    <lastmod>2024-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af11e2a5-e976-4f5d-9afa-7e2c7c507c48</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af13b707-f1c8-4604-9671-a2c56233c9e2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af14e92c-4af1-447c-bda0-604c24965bed</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af152d86-b28f-4eca-8c48-161187fa577a</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af153d6c-d3e6-4f5b-9472-bfadf8ba30ee</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1565b6-16a2-4653-b2e1-6660ba897c13</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af15bbd2-c612-40de-9955-00e588332243</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af15bd63-a267-4503-8715-230f0fefbf6c</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af16d25c-11fa-4430-9665-701131a33bb9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af16d8d2-2a1f-4d57-a428-fb9307571413</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af16fd2d-80a7-4c80-9103-1b51332bd5fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af18d5b9-b90e-4b9c-a4f7-c0e6202c6d1e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af18de5f-d41b-4784-8fe7-0fb79640d72e</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af196268-3940-491b-8aae-4a22fc93c0e7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af19a85a-6097-4d38-aaf4-a7647239b5a0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1a11db-a3e2-4a80-914a-6ce238d43976</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1af55a-82b1-49bd-8537-52e3e3af979e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1b7649-a978-463a-957b-6a114423167a</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1b8309-bd4d-4255-91f8-4f2a7e60d8e2</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1b834c-e61e-40af-8af2-e417af786a14</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1bd57a-36ba-4273-b215-2c38b3a7bade</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1c315d-9187-4f89-b028-6fb4cb9061e1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1d31ba-8e66-42e9-b7b8-64cdb30c7002</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1dae20-27c7-4bce-9b0c-4a4736219a78</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1e068b-883a-4fb0-94b5-38fe37d52568</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1e9f0f-a258-4d6c-a3e1-f797cf1db1f7</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1eccc3-769e-4a45-bf15-74749e12bd84</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1f76a1-a3d6-4e22-91c9-d99e05581dc0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af1f9d38-e72a-4965-9f5d-4e4d36c9c188</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af221356-38d5-4f26-b548-e26e7b71d41b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af23aec3-5285-4fc6-a2fe-8f57c470e3f5</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af241bcc-88e5-495a-803a-52441b6b03a0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2460d1-9d97-4fc5-9d60-bb770a7db6de</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af253022-67bc-4e7b-b3ed-d6488ab2d9ad</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af25b591-9486-49de-96c5-eb1b28ab4fe4</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af263983-1fee-4f06-8e7c-3668a61420aa</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af26c7bd-a18f-4da5-b9ac-d654367bbe85</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af273922-0436-44e0-b3af-20ab74fce755</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2829ea-13af-4c90-8273-3f5e62a92277</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af28f7f4-d019-421f-9563-ecaf734e6280</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af290892-2eea-4376-a994-d01855a98675</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af294b67-4be5-4f6a-b27b-0beaa61e1a05</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2ad9f6-93e4-49ee-9694-6015f82df5d8</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2c2e78-c1c4-477b-aab7-821c3fc5d8ce</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2cc76d-0d43-45e5-86c2-0dfbf348564f</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2d14d9-8a88-443d-be38-89b20b80af6b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2d71cb-81a7-43e6-ba39-dcf04d53ebb0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2de1e0-bc65-4c86-8206-fd73c146fc85</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2e2356-c64e-4a78-940b-fd3c5abb55de</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af2e76da-f21b-40e8-b18b-296a92979370</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af30120d-5a79-433b-b4aa-c4c025d370a1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af30475d-4798-4fbe-b43e-96eaceb020b7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af318946-c941-436f-972f-303e7e263473</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af31df5b-3c3b-40c7-9fb1-acac9b4baecc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3325c3-74c4-47d9-9cc0-426219e947a6</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af337f4b-8166-4807-ba24-467a5bf34020</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af341653-1a1f-4a36-adb0-9567bbd4f220</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af341ab8-2f3b-4c77-a620-f026bf884b8e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3479c1-a26b-4dc2-b8a4-ededc8676dd0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3616b6-fdc2-44ef-9435-cebb32c1c360</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af36528a-3a30-4648-b7b5-7d77afb5fbd9</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af36766f-d226-44b7-93b7-442405a75081</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af390367-54a8-4a7d-a8c5-fcc6fce055bf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af391154-5923-49b3-a8ac-ec88097cd414</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3956f5-9753-46c0-bef7-b160bd637ff0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3a2114-b887-44b3-858f-a09c3156c68d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3b33d9-bd3d-4b37-b14a-dbbb66c9a6c2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3ce6d0-a438-4bff-a4b8-21962130f937</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3cfb7f-08cd-4f0b-ab06-eafcb9683a6f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3d0bb4-8bb7-4d15-bbf4-3a88a90dd016</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3d9f85-d313-4672-a568-cccffd424501</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3ee4fe-6ab0-4ba5-9293-68de72544548</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3eef3c-1d5b-47b2-9e1a-48718e670ce4</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af3ff59a-45e0-4951-8661-909cc7758cc4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af400308-8f9d-468d-a0fb-f1ef1b6fca7a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af413cc7-4ff8-45cf-930e-eb16b823d03b</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4191fc-28cd-4b17-b1cc-7c5c52aa0322</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af41c28f-b369-477a-a7df-e879759e9cc9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af438d5d-f235-4753-a3b2-8beb0df43d30</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4546c9-cf2d-437c-b579-d08918016be1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af46701c-8400-4791-96a0-969c36bf5e2b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af480bd3-9ebb-455e-9d00-61d0d6d30742</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4a595e-a9b5-469d-bb7f-c564d3a2ab82</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4aa0c3-1cd2-440d-a96a-15cf3217a00d</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4b4e73-1d3b-4c54-a6b1-1ea5e9694c5a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4b6ad9-cfc2-456b-94d0-0e01ee1d1c59</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4b8983-7a7f-44c6-8a17-6a9833b825ea</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4b998e-74a6-43fe-b33d-0c962b42f4fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4bde96-5ab9-4c7a-9a30-27a625d5b3f5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4bdf74-8dbc-4fab-a8e9-4e67a4540474</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4c9d92-01b2-4a54-b6fd-f7d92f5b6f56</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4cd7e4-29da-498d-b04b-2c27d73f02f3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4d2cd9-7150-49a4-9185-e9d5d650dc4a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4ea2db-1b18-45bf-a97f-a30a79c216ba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4f2f65-4490-461f-a8df-c3b17ff0ab47</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af4f517c-37e7-4aa3-bde9-49487670d9c7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af508d86-1cd9-456d-939d-2cfffda41380</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af50b0b9-e5ff-4c9c-80f1-37638d92825e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af50b93a-2e8c-4888-9988-9dd41d26627d</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af512b93-d21a-4a2d-9895-d2488876521c</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af513b16-85e2-4eb9-981c-019c494656a0</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af52224b-9eb8-4db2-abc4-cc7d9afa6ac7</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af539e7b-2e5f-48c9-998d-f38de699e86f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af53fc2d-7c53-4427-b824-b1a56d095e2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af54579c-86d8-4665-8e1a-1255cb6fabd7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af549732-c643-47b7-92fa-decfa3752755</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af551700-c789-41a0-ae4b-de5c132d9a94</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5531a4-92a4-4aa5-aac7-e829d3517ed6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5571e5-330a-4bc0-a216-fc6a9e9e408e</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af55a3af-2b21-4095-8be9-3ce7d8fcd50c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af576f3d-7132-41e6-b539-c39bcb7e3b9c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af58a593-d68c-4f7e-8bed-74012426bfa3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af58cd21-517f-427d-9fa4-22d4c086108f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af599a44-3b77-40d9-8060-210446d58653</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5c3144-f9a2-479f-a985-d54f291f94dc</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5c749c-d804-4118-8ac5-ca19ca572a5f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5c7d28-6d02-4621-b0d3-c6eef19cd086</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5d3f6d-c165-43e8-a1ca-6ef379a68eac</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5dfe54-a665-412d-8ee5-29387aa6b507</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5e57f3-5e30-46aa-a972-1bcfe56d72e2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5e9cb0-0f51-4cbb-8641-9c390cf0c4cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af5f733e-f42e-4491-8af3-dc9442ca8d92</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af600485-132a-4d85-b711-c65dd9e29786</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af604393-316f-49fe-9d64-73382b9fd376</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6068c6-77f9-4446-8f84-a1296c6896eb</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af60ccf8-5bfb-4953-9fce-1e83dc53228e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af617baa-a50d-4367-a7a0-d1344539ffe5</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af61f536-4364-4728-82c8-1d0fd050e2ae</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af62e5d0-dde6-442b-8f04-6d536fbc427f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6325df-1654-419f-9324-181c4a2c8080</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af63793a-f4e3-4c63-a355-db77a2c542ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af63acb2-acaf-46ac-829d-3c709fbe151c</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af63d34c-4d9d-4315-9767-d1cd30b497f7</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6412d8-5a59-4865-aee5-45904c19cd59</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af653b68-e220-4da6-ae82-8b9bb7dff5bf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af658a01-9e50-468c-ad2f-c3f1e18b55ba</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af672f5b-804d-4f4b-899d-911c109afb52</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af678b1e-c0f5-493f-8e5b-00c343b25801</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af684e52-cff6-4407-967a-534464636941</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6a0854-9719-4bdd-93fd-8b25badf7e08</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6adff1-da2b-47b9-896e-cfc502e48f27</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6c7810-4b63-4eaa-a5b9-9600190080ed</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6d9b03-ec47-4b96-a6a4-7bf8cc4a8ffd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6dc622-4a7e-47ff-b74a-cbdb6a0cc26c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6e1a00-a559-423d-8de0-b94d375327a1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6e1be6-4254-4427-b398-67bf7207c382</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6e4e0c-cf96-4aa6-9607-026bb2d728c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6e72ed-ba80-4e60-bc16-182d0ef51819</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6f3032-6fe2-4cfc-a075-d228af67dc79</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6f4533-a3fb-4bf6-b81f-0ecc943039a6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af6fa573-d134-4d97-a24b-63ad9064d8f6</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af70a561-8ea2-471e-9577-531dc4f1ebb0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af70d783-e336-433e-be7f-63050b92be1e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af732ccf-8c3c-43fa-a2ee-7410f045827d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7331ff-8814-4053-81c1-05ed8d1fc6cb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af735fe7-7e38-4844-a28a-c1198f177eb5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af738ee9-638b-452b-b201-fdec28ff63c3</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7425e0-7a5a-4541-a3ee-83123536ac72</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7736e9-09fe-401d-93a0-ed4c67b8f7ad</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af78087c-873a-4b52-8887-7ae8b503fc50</loc>
    <lastmod>2024-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af791e21-4b2a-4ab1-b876-590ab7e2eb68</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7959a0-e500-42be-affa-48c1ba1a158b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af795f8c-dd49-4592-b9e8-ca715b121c3d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af79a58b-90a8-4c69-8a0c-ce6a4c42e05b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7a47f6-bb3a-4c4d-bf15-2f6ad44f7d5c</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7c1f40-5698-42c9-98c7-2c31f04b7e2a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7c89ec-6d41-4dbd-9a14-635a277177dc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7d4d3f-e691-48f0-bf7e-f11b11cae68e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7dc8e4-fc4d-417e-b765-df03d9871efc</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7df276-978f-4088-809c-b5f6403b7093</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7e0c59-809b-4831-bfa5-e2a774682a58</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7ec9b6-9152-44cf-b18d-dc34e1a6f61b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7ecb3d-789c-4b3b-b24c-8452587f4d93</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7f312f-7828-4315-aa7e-bb6e5bedea69</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7f44c1-3338-4832-b190-4540982f2cbd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af7f8e64-93bb-45a5-81a7-1061dc78bfe2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af80599c-7082-4acf-ab3c-6de46af5813b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af807bf2-19be-4ed5-85d3-a237b6262173</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af80c5e8-8a37-4b16-9a10-f394e788518c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af816cf9-5301-4aeb-bff7-c155199c0b17</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af81cd02-d769-4f8c-8f04-3be0637fc5c0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af865dff-6f17-4222-81ac-94f6739561c9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af86dda4-2292-4f68-b559-005930720daa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af872271-526e-471f-a673-6728017fc861</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af878d6e-dee7-4010-a21b-aa6e99c69010</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af87e546-3dfb-4f1e-9246-8afe53b8b00d</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af884074-b129-4c74-9dce-730a78ccc6ea</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af889abe-635b-41d9-a682-25485032762e</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af89f974-57a1-4798-bd37-73fef62ac2ab</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af8bc32e-c60e-4bed-bc43-878e09a662fb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af8c9976-22dd-418d-817d-c0ab39727d66</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af8e7321-ad3f-4e14-8b43-44065df33854</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af8ed5a1-d6d5-4a64-b75f-d58a31c9deda</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af8f6372-ee09-45e7-ab3c-327b964be461</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af90132d-6e84-4639-88e6-24f975af3e71</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af90ba78-c60c-4f1a-b1ca-eb46fd854333</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af91748e-7ef4-4947-b61a-b75f7011dc2e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af91d540-5aa3-4129-9b03-189524e6de0f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af931a1e-a11f-4c7a-8615-9de87e95ff88</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af932878-fc49-42a3-afd7-b85e06de78b1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af941484-0696-4055-97c4-3518c905c590</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af944f97-0519-49dc-b2d9-80c9766e2c32</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af94c5b2-6737-4d77-a3b3-8a0a9690e35a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9560e8-3005-4819-9cca-9aafaa1167e9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9650bb-334d-4cbe-87b6-ef0d77af4bae</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af97433a-9625-4f3c-87b7-05c35cd36377</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af97bbd5-4b0b-4e29-b40d-e43ee49642cd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9806a7-59a6-4110-adaa-14d89fc6051a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af982103-6c79-45f4-a990-cb1fa3bb694b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af989605-a591-4512-a7dc-07403c58cb22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9a070e-9489-4ba3-989d-7016217342da</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9a2219-715d-4084-bf0c-b41227466375</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9ae357-222a-4653-8203-86c08f6c90b4</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9ba35b-a173-4005-9de9-f58719ea1672</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9c5300-ab91-4dde-9f25-970191232318</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9c7563-45fb-44d2-801d-1a683b0a16ff</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9cc528-c24c-4e05-a425-c3331d26d703</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9d9f0a-68d7-4b01-a139-672a9c66d23d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9e060c-2028-4cf5-b310-49ae17c707a0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9e20aa-ce50-4978-a405-141b17e58b1f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9e6cda-86b5-44e7-8c29-9beb406ee39e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9f4011-e552-4138-bbe7-f766caf42d92</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/af9fcd89-cef3-4ee8-b21d-be55406d911f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa04b91-1af7-457b-b582-efa19a2846d4</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa10e9b-bc47-4ad4-95b9-8a9fd540ccc2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa11080-53a9-4239-92a6-e4668ae64d41</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa2324d-501f-4f49-b6d5-2e7d3d11a5c4</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa2389a-e7f2-4f60-a7a9-6e4b18667799</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa35915-aa96-49be-a687-0b2d89c80687</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa3f7c8-2515-4e6f-87ca-e759c525b844</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa47a6e-ca99-445c-b718-5ac6f82f9bbd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa4b8a3-ce0f-4404-bfcb-87eab9c7bf21</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa56c58-45c2-45f5-9f41-46f634e070a8</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa5c809-80ae-43ef-8819-b08bbd145588</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa71ae3-75f1-4a2e-a1ab-044b5202da8f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa71c8f-c36e-47a7-8fe4-b115291997ad</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa75ddf-684e-404b-a2cf-9bfcaffada9d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa76c34-d23e-445f-b452-19e2bd6fdba7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa77ffb-fbe1-443b-b7be-f58ec55e1b6f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa7cdd7-04a0-40e3-b1c9-5c9fbebe63f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa82b63-a1c4-49a1-9b5a-607b79145701</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa85be3-a378-4ff4-bede-f743b2ed0163</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa86243-b814-4cb1-b3d4-73bac5a9e014</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa8923e-8447-42de-8d7c-5afc6a3c0bf5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afa8c934-f2c9-461c-a2e2-4c183fad5c90</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afaa42ed-b542-450c-a2ff-ff8a703cf45f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afabc894-83b8-482a-988b-bf76b7aedb67</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afac6ccd-bed5-4435-a88e-8ac3beb0424d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afadc849-4d6a-440a-b7bb-2c68cefea5dd</loc>
    <lastmod>2022-10-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afae5033-e329-4466-bb21-1eb21deaca9a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb0c1ac-3115-432c-8606-750fb4f0a51f</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb1c0f7-181b-48ed-bcb7-1ef345827be7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb1d611-6125-4c65-923f-7c2d6de50588</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb2315e-ca97-43d5-9260-516abe7f68a7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb28bfd-d748-4f17-946c-98af794495fc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb44033-0ad6-4fa8-822c-f05a2cafa1b6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb510ad-e150-4b75-a4da-0ae6bdbc609e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb6bfc4-62af-410c-9a8d-08ce9a9a8e1f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb7a620-b6c5-4dad-a856-cb800ed98bf3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb7b468-5d2c-4fb6-b18f-980df8d3fddb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb84244-04af-4d18-9043-b07820f88658</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb8ac3d-594d-495c-8da9-17c923666074</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb8d608-43ed-44a4-8e2b-82e09ffb4144</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afb9ab3b-fd99-409a-b5d9-19e322668e6d</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afba5816-87cc-47d4-ac01-73854ff43d20</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afba9dcc-e333-4157-a935-aed3c219a9b9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbac469-6aa0-4845-aaad-ee216fcda723</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbb26af-cefb-4f1c-a761-1509efd6a0a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbb296c-be2f-47aa-964e-de6bb41ebb0e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbb6689-1848-40b2-9806-f12dd6e660e6</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbc288b-32da-4a5f-926c-f83ffa9be049</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbc36dd-fbff-4b0b-9d7b-7fd927fcec6b</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbd2464-1476-494f-bd7e-bb2eb9ca96db</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbd6de1-fb82-4896-bbc8-4a523134da86</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbd8a88-6673-4ca0-945e-a0b2f77cc90d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbe08e5-ea31-4c84-9c4b-d70f0485a613</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbece1d-3d24-42b5-83fc-c586af3a9826</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbee88c-d468-4ebd-ba26-7c0ff33d9eb0</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbef695-59f4-48c0-a925-94fb19a34088</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afbfb030-c970-46a9-baf5-798de4d6bc01</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc04dca-f529-40e7-9390-bdbd899041db</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc07970-9d7e-4b93-a2dc-4c6f61073592</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc09b64-bed2-42dc-9ec2-aaa3794d6580</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc11981-ebb9-4a9e-9d11-f22af396f4cc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc16e89-a748-43bb-a577-0a649addbf71</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc1ae25-8f5c-474c-883e-1a480beaa086</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc20756-fd09-499b-92da-ddfbf1df57e5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc2cb88-6736-4344-8d89-9bb3be27526c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc3b309-475d-4896-a939-ad2035a0a6ec</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc3c7d3-7677-40e9-90f3-e7e016b55695</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc44194-369d-41a0-a2e4-7cae4f8c7904</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc4a41f-3d01-4d10-adb9-3e9b0b22a46a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc4aa5e-c20e-4521-8dc3-5b1881e91c12</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc511ed-359b-4a57-a980-4c2eaff22d91</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc545b9-e0aa-43b1-91c4-71ccaa0966ba</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc61743-a35f-42bc-843a-94e92e1f296c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc62f04-cbcb-43e9-bacb-b5b6762fe56a</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc66bd2-eab8-44c7-bc08-c8db765b1850</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc72f38-a853-448c-8ff3-c07ae373145c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc734c9-0329-46c8-816f-adfc30b3d863</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc755d9-d576-4e45-8feb-00e847949610</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc7a47e-e7ef-4b5c-95c5-50b0c40ceea0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc7e980-245d-47f2-a5b7-654dbb0cf063</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc97173-4ba4-4f9e-978c-6b4eb7c60a26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc985ab-d560-4bbc-8424-c4cebff9c5d9</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afc9b373-ef72-4bd5-8d37-a1e3f2e4b7b0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afca5156-b810-4f7b-b7a9-a8937187b456</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afca922a-fda1-437e-892f-1d163474efef</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcaad73-c4f7-4bd7-a310-afc5bc7a6b13</loc>
    <lastmod>2023-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcb2a64-d8fb-440a-8d24-dd2a9dd7c305</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcb9036-dbc2-4d22-b8ca-cb699de083f4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcbbc33-6782-4f83-a122-8250e40ab9a7</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcc931d-3d7d-4d34-8526-3ba45f389c4c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afccbd26-bb28-44eb-86aa-e5bd40518858</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcde8fc-f1a4-4a28-b5ce-3cab1a6aaa80</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afce8797-6e82-4873-8eba-96e0855cffc8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afce8e73-bcda-4953-9ab9-e8709205a892</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcfe96d-350c-4684-986e-996f9e0d2f77</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afcfeeed-9201-4d7f-b728-c8bb998f3c49</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd03233-751d-4870-8412-e4dcd2d74c20</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd0ba0c-e9a9-41d6-9dcd-06819f6c58d2</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd1edcc-3d9a-42f9-91bb-0e0502497647</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd2163e-6cd7-46e7-8843-604b647429fe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd4086d-03ca-4e0a-b458-b7b2db8c7c96</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd4e10f-3a24-47e2-8b21-c62f9d8ae566</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd50508-ec7e-4668-8080-76121aa7df0c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd62f18-67d0-4125-a47e-759ea8437c9e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd6f8f2-b674-4678-a316-4f9b976d0bbd</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd70454-1d8f-474e-b350-3de3b7ba8938</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afd77100-6a29-4bd9-a340-e170951cd791</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afda4751-4f2b-4e87-8023-d0e3ebd9f12a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdac1e9-f8d6-4e5b-98f4-7ae72bc0262d</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdaf5d5-e002-40ad-b4bd-693cd9923cf0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdb3662-da63-40b6-b396-5b28bbbc2b52</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdb7d4a-b208-49cc-8c41-f75cfc58c9ef</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdbb01e-c564-4264-a159-08ee89a0336f</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdc3382-ea6d-4661-9ebc-28d35586796b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdc4d26-ee93-40c0-99f5-a66148eda8be</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdc6676-2c69-4fe0-8827-b4698c6e776a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdc679e-4c28-42d2-a82e-2ecce835e421</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdc8f1e-c358-4dd4-b6bc-e44dec9cf0ca</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdd9f25-34b3-40b4-b261-4890f9b74b43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdde72f-cf7d-4e60-ae4a-ad925cfa4266</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afde7d96-46cf-414b-9b32-b1cda88f045c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdee7d1-dad1-460d-b4ba-c77092dc9bb1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdf53dd-e76e-4b42-b3a9-6729fd772f31</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdf6949-9aba-4a1b-bb7f-477064bbda43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afdffb06-06ad-487b-8333-e4237091c2f3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe20595-cc4b-489f-aa29-fa10b8329aec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe29d49-828a-4d7a-9dbf-a66733001394</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe3c1f2-60d9-444a-8269-9dc264818a22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe4c83b-3bba-4c7b-be11-767cc264f03b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe4fff4-dff8-41db-a4ab-18a6bfdcf859</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe5c57a-aed7-410d-8f57-388311e39cbb</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe6c4ca-4a99-49c6-9537-68671697cafa</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe6cf3b-16ba-437d-80b5-043cf23e2105</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe6e6a9-1da4-4783-a374-55248ddfd947</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe730a2-e665-4413-9557-1884209433b4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe7ec7a-7674-4acd-a7ad-b8694756d828</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe95eca-0b76-4b69-a8ba-ebb94aede38f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afe9868c-12ab-432d-a10b-8237176419ec</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afea5647-6072-4ad1-a98b-ae9e5d14367f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afeaf8ab-35eb-43f0-9f90-89e88b9e50ac</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afeb88f7-3f33-44e3-80a8-a3b83b7a35e1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afebe584-0adf-4986-a9a4-2744653bde18</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afee3de3-ee27-40c1-b097-80de1416fac8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afee9c6b-4d16-4396-856b-4c019845a254</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afeebb52-7b9e-440b-a49b-858ce16eca08</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afef8d6a-d405-427d-bcd0-bca48c55df83</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff0d3a4-2129-4129-920e-12db8c9a8054</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff1420e-ea1f-4833-932a-bc2b0ae52fba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff157a8-a8a4-4dd9-b8cf-ed83e1565403</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff2b2ad-c86c-4adf-8487-734c6ccfc243</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff2e66f-6d26-49b3-bb0f-a7bfe9eeb456</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff3a952-9e8f-4446-bd03-a1308745d59c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff3b09f-3a58-4787-b555-d003d153f75d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff3c427-ac86-4285-9a0d-a9fcb03864b5</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff3f789-9357-42f5-9a23-a5fdd1652cea</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff496ee-33af-4d46-a182-3c5ab5da2eb3</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff5b8ed-617d-4763-8b1e-9761b44abc2d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff5bff9-719d-4ae7-aa9e-f7b6dbca81de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff6b927-d2cb-48ef-99cc-eb226fc55437</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff73140-17ff-43a4-a5e4-584346dc2989</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/aff7aaad-31fd-4f87-8aa7-6be1d409f5e3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affa2e0f-deeb-48dd-8f58-fad42e687190</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affac104-a069-4657-9ed3-5c163fe5a8be</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affd4e50-e7c5-42b4-a16e-ddefcf49f20c</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affd832b-6481-49dc-86bd-45e4a9cb3477</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affe5e8f-7e11-4b86-a816-195302ed248a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affe6ba9-432c-420f-989f-5be85eae03aa</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/affedd44-353b-47ad-8b54-f0e99d00b516</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afffa6b8-19b6-4bd8-b1a4-81a73982db53</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afffae25-ea8f-4bcf-bcf2-20c9853b9cff</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/afffae88-5ed1-4b26-bd11-74dda67197e5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00001a6-e454-48a9-93e0-da0b9379cc79</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0000eca-bef5-4edf-b912-a663386bf3d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00072ed-a959-4b0d-9b19-f2c59257614c</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b002054e-0e22-4d7d-95ad-621dae5211b8</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0021f3f-ec10-4489-8d86-5fcf9f7e15f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0023c23-7127-44db-b2af-deb15310790f</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0025890-8ad1-471e-81a3-debf1c56bdce</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b002979f-c533-4056-b908-3cd46fbe044e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0032603-7163-4917-ac64-9c6c832ebca5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0046cfe-d299-4d30-8bef-2be6b22be90b</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b004b75c-93f9-43d6-b2e6-4e434c05ce68</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b005a610-0c85-47d7-9362-575fad49408a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b005d165-0b0a-457a-86de-dbef9b5f6dee</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0069896-7bf4-4d95-8ec6-0111aa004567</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0069e8f-0b64-40e9-9885-c069f4422e09</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0092565-5a50-41a0-8637-70afad7215e9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b009a087-36e5-4775-9260-fc02fa1d6aa2</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00ab942-b178-48f6-b236-bb04aaeb1aa6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00c1451-cc4e-4321-951b-1ada113555b7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00c318e-4cda-4384-a9aa-e1368f94702a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00d9827-4853-4ef6-bcdd-f25ba9547a2c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b00e0fd3-2d11-41e0-8507-18a6588fc0b8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0104f34-d6fa-42e8-a29f-416861ce423b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0109c61-9e25-42f0-97e7-baf98f5bd40e</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b010be43-caae-4595-990e-6eb8483fef0c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b011076b-6dd3-4c5b-8f28-e7f06e60a18d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0126698-fc9c-47dc-bf64-096b76d45b1f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0126aa1-1f01-4379-9e3d-5d26cf792541</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b012f6f9-7885-4b3e-8fc9-783ac03b69c5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0136c8e-3c2e-4d24-bb50-87aeb1ad13cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b014c959-ecfc-4d0d-b851-64737555ce56</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b014f89a-87d6-44bc-9c9d-f78ef744f705</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b016a96b-5918-40e4-9240-ad5a472edccb</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b016b6bc-aebd-4219-bf6a-54b5c09ae35d</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01770b7-4805-46a8-8cfd-daf9c6341b2a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0177c61-7d4d-47e1-a4be-0852d13e1b10</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b017fba3-70ff-4ee0-8383-2ccd12cf48a1</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0180077-5af2-4c90-993d-1bce9d9593cf</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b018b564-88d0-475f-b87e-8da3ff143b23</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b018f63f-f13c-46fc-bad4-9578613adf14</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0192d05-102c-444e-996a-9d74f5aec6c2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b019b32b-7c2c-4a8b-94ec-bea2b2a5ac88</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01a1f17-c247-4511-83b5-a91a58303a12</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01c7bc4-c9dc-4f22-bf3f-fb4e4386c0c1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01d35d9-2c47-434a-ba79-42a661e2e0ca</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01e6be3-8d70-448e-a6ca-b2337c65846d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01f3bbd-e9a0-48a5-a3a6-45959bf7042c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01f8a7f-2564-495f-8cb1-e888b240c559</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b01fb2ba-53b3-43c7-90b8-36ccd67adab7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0213273-dea6-492f-99e2-8e3fcb7e3116</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0219895-c15e-4d46-9889-8a3787fa1989</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b022b387-0001-4664-91d8-dd5c22cd34a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b022e0b0-48f1-4f72-95f6-c9b34eaf7da1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0232b31-1168-4b9b-b77a-89ab9c95e5b0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0236949-a460-4d6b-9e62-b6c653ebc062</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0240ccb-8e65-4939-be37-0bc95c724ea9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0248852-3ebf-471d-8c19-e315f43e0f46</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b024bc37-b0a6-46b8-bbb8-e798a7335f13</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b024bcb7-cb69-4b35-b718-bbfd700e792d</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0251257-0f2d-41b8-be71-91cb69ab8d73</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0253f74-5609-4cbe-b17d-d95f0bc79731</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b026845a-8e0e-44e5-aa6d-470973cbb3ff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0271521-79f0-4353-8642-75095079621f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b027c085-d49a-4c92-bc58-7e7fe2268fd4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0287bd7-bf98-49c7-bcfa-a03485403801</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b028daa5-a884-4a4b-8560-61bd8eca5739</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b02ac08e-2e27-40d0-9f28-5c2379b17ea1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b02b69ed-96c5-43c9-adef-371399494906</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b02b89b6-4719-4fa6-a3ee-29d82c6a68ef</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b02ba9c5-f579-4dc5-ba0a-37ea902ca9ad</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b02cca8d-3782-4ffa-8daa-04280a29e8b5</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b02f71ac-c215-487d-b10a-eb5ab8d59ea0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b030582b-67eb-4bd3-9cf1-17dfd2d22b53</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0308efb-d08f-4893-8744-7e863b8f3914</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03124ed-cd6f-4769-b845-5e04e459a59f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0315516-4b5e-46d6-a1d1-3e0dd08148ac</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0332520-ca45-47fd-9f14-7823ba5a9f9a</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b034281b-8b87-4d4e-85d5-2f0c3119ce8a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0351f73-49f0-4774-b1f5-aca319090afc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03549a8-c939-499c-b626-e76302f335c9</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b035cfbb-7c03-4b2f-82ff-fe9fd618e2ef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0365fa9-2c18-4d1c-8f28-3d85b3297f2d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0376b3e-4dac-44a1-9232-990ade896434</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0383c9e-49da-4ec4-8aa3-837a0fb7336b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0397b9d-6c1f-4295-b477-952cadc509d0</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b039a0d2-d1df-4f58-a473-f44251652ce6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03adee9-2bb8-44a5-893a-c8dfa11ea892</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03c551d-65b0-45ff-8839-129cdf27ebfd</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03ccbce-8852-42ef-a73f-1abb99b62c1a</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03d0eb6-d46a-443d-baf9-fe6dcc68c032</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03d58d1-2274-45ec-bc2e-104283903816</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03dc955-2e68-4787-982d-35390c2b193f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03e3556-9893-4550-9964-3c3d7e049221</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03f79b0-71dd-4c09-820a-7830d08a3d1a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03fa0d1-6c9b-4715-a058-f1952268525e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b03fa65a-8ad1-45e5-a5ab-80901260fd60</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b040a655-b6e0-4f52-b775-096130a1a91f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b041990a-9579-40ad-a146-f1863b52cd2d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b042133d-6297-4647-8f7a-d44b7fb3343a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0422516-282f-4716-963f-3f14b174cb76</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0423871-7bd0-4cde-b416-457308a7e035</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b042b694-d8ef-4667-9be0-aaf212169e4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0438e47-faa9-4019-a345-3fe6bda09b9a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0439330-1cb8-4cb5-9e89-cb316bac1a3d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0439df0-b49b-4721-8345-8c1005ebf17f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04402cc-5eb4-4b16-8bcc-a27b31d8adec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0455f56-feb7-4b11-8ea2-9cbd9907f7f0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04582f9-8656-4cb1-8b93-750ae3204369</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0459ee9-0c5b-441f-95b8-2f13f459a7cf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b045f14d-c78e-44d3-ac47-9d7cd081a6dd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b046898b-8171-4ff1-95fc-711abd003d3c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0469912-fd0a-4c86-ba2e-e5a36471014d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b046e4f6-0161-4dac-8843-526f159b7eda</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0471f4f-4611-4766-9485-49568f225abc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b047a042-e9f3-45b6-9637-7d260c038524</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b047ca70-9c3d-490b-b75c-9865881139e2</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0485889-5c20-4303-b426-8b46d019dec4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b048935d-5742-4ffe-8056-3f3b38a9560f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b048df48-802a-4786-b6e9-14569c575036</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0498273-20b1-421e-a360-557aefa1e038</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04a7b6d-0dc4-4e67-8ac5-229cdb8610ee</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04aa5b0-ddd0-448f-92aa-b5eb1e183a2b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04b176c-1da7-4ca7-882a-761b1eacb2c9</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04bb5a9-ec8f-4637-9f4e-013961086fcc</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04d70e6-9894-412d-b694-f449c64adaa2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04d8e8c-4317-4503-8c56-e0df5420e00e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04de4cd-d043-4b08-aaa7-babd78bd7d75</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04de9dc-744c-484b-95cd-d90f0234b49a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04dead0-c0f3-47d4-8fca-a3c8c884759a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04f4788-4c19-474f-b7c4-8cb48d1a0056</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04f5c69-4e18-4dd5-bd06-71eaae5acbb8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04faa0f-b2d7-451c-b554-23082af2e380</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b04fb52b-4b4d-49b3-b445-3b244e50f9a6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b050f990-4ec5-4809-82ce-12b98bf4b593</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b051ad25-b1ad-4f11-a898-81d893948503</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b052b2a4-5ca0-4c1e-a4b8-2c19759d620b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0546b40-c19d-43e6-8965-cebf6a9fd7f8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0551a6b-bed3-45e9-98b1-edcd796187ea</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b055db6a-b261-4128-90d3-1cf49f74e35d</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b055f903-1a62-4fd7-9bae-c2b36e344e32</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b057acfa-f5b1-4e13-b1be-dc36d87e39a4</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b057c44c-a27e-441b-bff6-4160f871e8ce</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b058876c-9f4f-4403-8a8f-705d14d4a7f3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05b13b4-ec11-4d83-b507-9cd61f23cce1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05d85e6-63c6-43ed-a808-0163563f58b8</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05eee60-1fc6-4e63-871e-06d283e05acb</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05f262a-1d1e-47fe-9b96-a540a4cbd805</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05f584b-0712-4464-9a02-771b5510c6ea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05f9388-4939-44cb-b05f-b77ba6429725</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b05ff3fb-976d-4f96-b870-935d3c227a1d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06002e7-1d46-4e98-a296-063587808bdc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0608de9-862e-49ea-9ba6-96e0a46b35bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b060993f-9fc0-4c7c-ad0d-d5bb3f877307</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0609ece-0595-479b-80b2-efff35660ec3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b060c214-964d-4d56-90d4-43e17b546e3c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b060f5f3-f226-4e42-8fd8-27b29e0c81d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0618072-c24e-431b-903d-19335c59c6a2</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b061d6d4-d762-4f28-927d-989cbe60b157</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b062cfe0-253c-45c4-8e6e-d18a5cb9234f</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06672c5-a448-4cdd-8b27-e4d18d65c09f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0669a04-8ba5-49e8-843b-a35cdefe7f20</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0678228-3741-4b2b-9367-cb3290fc1b77</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0686739-77ba-407c-aea3-d4f04adf39f2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b068760f-830f-4f4f-a77b-c55553622f1e</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b068966a-38ae-4d7c-a012-926318e7d924</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06a5e6c-5694-4741-9a02-d01099397ce7</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06ac2e1-f9a4-4013-87a0-e6549cd1210c</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06b14be-2726-4b77-8639-645ba542dcd9</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06c0d7d-27ac-4fc5-be74-dbd221587175</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06c124d-d150-47e5-9c24-5205b030536b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06c7861-fb9e-44ff-b052-597c5a74230d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06d75fd-64d4-42a8-befa-21bdaa15411c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06e0d9c-74a8-4590-9763-4cbff0aab7ff</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06e361e-0dde-431c-8de2-9678c5a9bb23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06e5cdc-d2b7-4686-b76a-93c123f75869</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06eb6ba-5371-4eea-b0ef-29e769b2eff7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06f0146-dfd7-4b28-8c87-f84958e06ea7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b06f6ce6-16d0-4686-afd0-195d5c3b43f8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07039fb-e5d7-45a9-8496-83073dc49c35</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0706642-52ab-4aa6-ac3f-08a705fa43fa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0739558-7e93-4d0e-b363-c6ed51ec9c73</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b074ba49-b35a-44b3-9a00-df0d9dcad4ae</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b074e8b2-553b-4cc1-bda8-dec227a640c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0750991-fa7d-45b3-8ab2-992981666571</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b075d69d-f819-48f5-a502-e08236b7cf8b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b075ef44-1dd1-4ff4-86a7-6c5d434b793f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b076132f-232a-4725-ac61-7ee49b1fc344</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b076f403-547e-47ba-b3ce-72163430cae4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0774b03-dcb8-42b3-ac73-14ad1a6fc943</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b077a418-97ba-4618-a593-89f3c17f7aa4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0785d3e-74b0-4c80-b711-eb7e3c3ad387</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b078b249-f297-46fc-bf78-a28b40d6a343</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0791794-2fad-47a2-9595-a28f1b2465cd</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b079608a-02cf-47dc-a0f3-d586cf85ce0d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b079b819-b812-4938-b58f-df2981f36201</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07bc7ff-ad98-4ff5-b114-d2f6e29c5832</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07be193-1303-4037-95da-18a74bef470d</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07d07e2-c037-4e26-8d9c-645f240395cb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07dc840-4998-45ea-bb95-de492c828195</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07ddf3e-a0e7-4d93-b02e-7faf48865ff9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07ede69-413d-484d-83ca-2c18d9d5fac2</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07f43c4-cc47-403e-83a7-0299dc181e72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07f507f-cf4c-4b59-9ab9-de206f3bded0</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07f9695-6ece-4ede-a07d-23718ac55e31</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b07fe401-ac6c-40c7-a092-d7044c107fa5</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0821e68-083c-4b24-8afb-23dfeaf5827b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b082405e-5507-4461-93a5-87d84c3ec96f</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0829b22-3962-4f2f-9c92-367001d633b6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b083df0d-f3a1-42d9-9aaf-c3a89c7a1dab</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08410cd-93ed-4a3d-a8af-afd53b136724</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0846cfa-9aef-4dc1-8529-3dd9ea66a353</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0846d62-9ffa-4b0f-862c-0d44730e1bf1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08708d3-47c5-400d-a174-890ecffe2987</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0870fac-cee6-4aa7-9e9d-8be0ee799c5c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b088bedb-1567-4ad8-ba5c-a6f3c1c6bb95</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08a7210-b129-4149-aad5-0c9899ce7393</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08aa1fc-1402-4176-a8ae-915f52480128</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08b11bf-3dae-46b2-b4d2-d4aaa92d1311</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08c42ba-c2f8-4b9b-a9a1-ba36e27d13b6</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08df86d-7f79-4bba-af32-645002e3affd</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08f26e9-2073-469c-b8c7-86e00d65cae1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b08fa316-46f4-4b1e-a4a8-800c8bd13ce0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b090a836-8d7c-4c8a-a8d4-5adaee9f5c28</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0911a04-b609-4441-ae41-81a133e40ed1</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0911e82-8878-45ca-bbf4-35b328866bec</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0934753-68cc-44aa-bcfb-aae75130b094</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b094c133-23a7-48a2-ad68-38a834b72d2d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09641ae-90e7-40bd-9d8b-03957865e6aa</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0967b9c-77a9-43d8-81fa-944c84a77e4d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09685de-330a-4cda-bb6e-5ef8f5031b67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0968787-bfe9-4fcd-aef4-3e560fabf58f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0969557-a409-467a-904c-42464c0f266d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0971b27-7ff4-4982-84cc-b4d8b71dde52</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0980d12-ee99-473c-9ec6-805b35966b87</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b098656a-97a5-4059-98b5-92bc9c0b1693</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0988f90-4cb9-45cd-88b3-da1492dd0c44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09982b1-bfb9-4bf8-9a92-1ab22f8a581d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09a6c01-45ea-4cf7-a3c4-597de3aa108c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09adf82-1295-460b-b47f-b6ad28011e10</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09b9a09-9fca-4d68-8b84-ee1bc8f77dff</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09c09d3-35bf-4392-b8d5-9b4b097993e7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09d6972-b336-451d-a896-ccab43cd9b29</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09dbbb2-945d-4feb-8d5c-3256b1b30194</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09dd5c2-dd71-4d4b-ada0-5076f2708cb7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b09e2310-e5fc-418e-b9dc-e594bc5cbb1b</loc>
    <lastmod>2024-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a3bbdb-151e-48e0-8a97-2c150555f834</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a3ea89-29c3-461a-94e5-946c962e062e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a44a43-2c7b-4c4f-bb16-3be73f06f09a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a4a65d-73c6-4306-a131-76591039abf1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a586c7-f6cd-4e6b-a5dd-c0d4d1b4e5a1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a82668-5172-4fd2-b1cb-90dc64cae44f</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a86334-2fc4-4cdc-b9c7-c12aaabbee95</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a96683-83e3-4357-996e-f03b7b4f6af9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a96ec3-249b-4e4c-ae69-08e400c55817</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0a96ffe-6108-452b-af52-3fcb8c4d1ceb</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ad7c3e-fbcc-4fcc-9d1a-18249731dc99</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0adc128-23e0-4ab2-bb0b-6482dc0c7d31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0afe308-eee1-45a8-b2c2-f39b640b0767</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b120cf-ecef-49ef-a829-8d295bb5b1b1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b15dee-c652-4b2a-870f-4436e57c12a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b2edb3-c165-462d-8835-26b3bcd51793</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b3943c-9729-4646-806e-3e6f10b90db7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b40930-fa94-4daf-b7a9-a0e2810513dd</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b5e0aa-0009-4771-bb8a-a4ed8f2cd01a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b608a7-ccfd-42fb-afb2-5b65846e8982</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b60918-138a-429f-8335-dd460bfc4fbc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b69c6d-aebf-462c-af25-5f21e630bb8c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b75cab-f181-494a-9c07-d9e27d01f255</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b79941-9516-4e98-9baf-ea2c8e4a34d1</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b7a1fb-501e-4a2c-941f-64d7a8ee776d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b8e5aa-31a8-43ea-915d-b8d541901da2</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b98a1c-8d9c-4eb9-8da6-28f02646d77a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0b9a53a-9e35-4b6f-81ed-1bfa1b509c4f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bacc4f-a04b-442a-a588-765e9632289f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bbf0dd-f3fb-4248-a3d4-06c638d3fa3b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bcc6cf-bfad-4adc-881d-5d423e00735e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bcdb10-f2e2-46ac-9f9f-9f2c5f1f23c2</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bcf75f-b0a5-4cc8-b34b-fa7b55641d98</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bd4663-cbea-4bbc-8bed-736117410be3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bda73f-4f16-48df-b265-e833072c3a2a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0bdf705-e815-49fe-a9ec-38795b992b16</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0be6a82-c21d-49fa-a694-08b1d1a65ba8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0be8ae5-92f4-4cbc-9415-7149c582b32e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c0f330-c8f1-43bc-8913-dc0ac7431fbb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c139f2-b8ce-42e9-813a-4b7aa2007f73</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c181c8-7f82-4750-a276-3de19b957782</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c2857a-4b5d-4188-aae0-fd408917c3d9</loc>
    <lastmod>2020-06-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c3f3d3-83e4-4982-925e-ad66ee6b6e88</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c43524-cfd1-4418-a3be-250a25e89107</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c549b1-5b96-4c72-afe8-5912d5d70bd0</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c5b924-f683-48b7-ae16-75a6c6c3b334</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c8e688-d782-438e-adcc-da509447e936</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0c98dc0-26fd-4027-96b9-56f8a331b6fc</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ca4c90-6937-4736-9c23-d963f93f39f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ca6201-807f-4c63-a9a6-ab2f9add0d7c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ca8eae-11c3-437e-961f-1b241cac8a0c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0cb092f-d26a-44b5-8894-9999b8d872f1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0cbea22-204a-4c2f-8c6d-e57b497d1d27</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ccb6eb-13a0-40cb-a838-676f1354c12b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0cec8b2-ff17-4796-b87b-0fd027a28c09</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d101e3-5c91-47d0-bb5c-a0840796c724</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d15c96-343d-4364-af89-17a7a8654e4f</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d1d90a-0f0b-4bb1-b4a8-a8a23c541b96</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d28c2c-9778-4102-a170-915113d1c0bd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d31b13-ca40-411b-9030-5a088f95e30d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d3269e-7181-40ec-9116-553330eae759</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d386b4-370d-4beb-8eee-9d0d0bdcfb82</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d3c983-341a-4b54-af72-4f22fc6182c6</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d3fcaf-b041-42af-a581-a0e2b1eff9b2</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d4e65a-394f-429b-99f0-ac2c7b97ba62</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d6012a-a666-4197-921e-a3b8b75d06d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d6f423-89f5-470d-a065-9a28acd17c96</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d88c2e-682e-4780-887c-87964151fbf6</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d8d0f8-cfbe-45a7-8d6a-957dd8f374d9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d8ed6e-95d5-4993-976a-ba4b2d5ea02c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0d9d045-287b-4f1e-8914-a9f16fb5fe61</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0da68b7-1d74-44b0-9b2f-af9350b36aad</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0da778a-c6e1-4042-9c73-3e223f807a93</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0daacfe-497a-4c0d-ad3b-4123f6a4279b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0db5c70-bd00-4125-8a20-167646e987a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0db7900-3d63-4796-955c-ca49065e74e9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0dba1d1-1361-4365-a6f7-3f8c772f5867</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0dc4cf4-c195-4262-8d48-0f490b28ab38</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ddb846-fabb-47fd-9bc0-b1536114dbd7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ddba59-b33f-46c8-80c3-85aabb57a757</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0de4f46-52de-4699-8828-ae4aa653f58e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0dedb9d-2f14-4802-99b0-af564b028eba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0dfb3f8-ec66-4fb4-8d48-8682dc15ab79</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e0aaf1-9cde-4a1d-8621-537d08b39fd9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e109d9-72da-442f-b140-4a8398e89bd1</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e176fe-b0e9-4157-8210-d13c6ab44319</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e218f6-8596-4549-b848-72aea0e0c6e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e49303-0388-4303-bf4f-c2f045f27727</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e563b4-43d4-4d57-a188-9fc4eb5ac219</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e5f25c-c184-455c-b0b5-24b37146430f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e5f280-cf01-464d-8700-df4fce1e9cb9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e5fbc7-8fc2-4af2-92d1-b22197e81503</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e67660-52e8-41d4-abf2-d147823e372b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e71da2-3b88-44b9-93eb-6255f2d594fd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e7bd10-b0b6-4a3d-9f38-49aa25c32ba8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e7dee9-d2b3-446d-9794-c2a896e0d463</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e80c41-28e5-41bf-8efe-4de829653cff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e8e468-885a-4ce3-b19e-f5cf396f28b6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0e9fbfa-8e13-404d-b45b-73bd183eda7d</loc>
    <lastmod>2020-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ea4cdc-bb3e-4581-8629-2c974fdc9aeb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ed844b-23eb-4e63-a06d-5306b3c9908a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ed8e5b-1030-44ec-b227-f4ae65ca8167</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ee6dcc-468e-4a6d-a6dc-7ef4974476c1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ee7192-e76b-4104-9681-e3ed27091445</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ee7c22-a4f4-4053-b278-681d69cc4b95</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0ef8e22-2e6a-4d92-a111-aa1fe396de00</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f1170a-68db-4a8c-9bf7-6bb31f8acad2</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f130bd-faad-423c-93ed-9e5d0e277486</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f20a3b-e1a6-45e5-ba66-7ca628dd7741</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f2f18f-8705-4db7-9063-768ca72c9126</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f3a822-f9cd-4ee5-80a9-60487fa91d8b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f45e74-6e96-4db2-aba9-d332bd22fd69</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f4d6d7-e39b-481d-804a-77345fd4b999</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f504d8-daa7-4e02-b1c9-298cb132ecb7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f5230d-9778-4574-96d7-236e89cb4a4e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f58fe4-75a9-4dd7-90f3-f16865a56c31</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f5c43c-1ae1-4e58-bb8e-072ac7d0dfb8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f69214-46a2-400c-830d-08a7cc9a1f22</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f6d36d-3e33-41e4-a420-5d8221129caa</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f78a53-af00-4296-adb0-d20a6e30d3d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f79149-5f9b-41fa-8d94-76f035657496</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f86fe2-62f4-4474-bcae-4775c6bd4f0f</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0f9f000-6cdb-448c-aa2e-ede5e93c9d99</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0fa1763-6189-4fc4-89e1-fdaf2d640fd0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0fa8fd9-5812-475a-96bc-45ba3f36f159</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0faa278-1bd7-4a32-8674-6186a8678feb</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0fc4253-359b-407d-b36d-47b185cfb7de</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0fc55ad-7f0c-49a7-9cda-c8287ba485bf</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0fe2845-9a2f-49ae-b04c-5b07f26638ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b0fefe1a-a9a9-4330-9582-88ae9bf40ff3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b100fa1e-5bde-418f-9176-b8aefd06d9e9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1010562-bef8-4f67-8971-43fae6bd4840</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b101dce8-4bf6-4032-b88b-154f1e569d80</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1027823-ee93-456e-840d-2de4502fe6c3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1038359-42bc-484d-bdb2-423a861fec32</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b103e044-0193-42a1-ad40-acf30c84126e</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1042c08-861b-43ac-b827-762acc7911ce</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1057307-2e06-40da-9838-8caab0a79cc6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b106294b-22c2-4b26-8bf4-68254b058bb6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b108189d-8665-4aab-9678-516705560380</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10875e9-fd61-48db-9105-0967c5f31717</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1093d8d-66c3-498e-9fae-67bdcc1de7d2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b109799b-5975-417d-b188-972e0278c78e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b109b81d-5e29-488b-99ef-49d9ba4a45ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b109f5c6-933a-4094-afba-2d6a3e2304cc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10aa1e1-7b8a-4af7-ba44-d94be2a102de</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10b432a-23e3-4d90-bf94-3ddb6d6d36e7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10b4b55-c5ee-4576-8070-ad866e39bcea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10c548a-ef78-4cc8-9d1b-4b057488f0fe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10d6545-df6a-4c6d-b633-a098c98fd4e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10e47aa-de75-446b-8dbe-58eb44b37c0b</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10e74f7-3cca-4c27-989a-36c059ec5a4a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10e8505-c245-417f-aa90-c2efa965660d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10ec6da-33f1-4f1d-bacd-34dc621c8fc8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b10efe60-6b7f-4c02-a511-074aae0f21dc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b110641a-b39c-4ec0-a746-abbac7502f1c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11089fb-4b83-4749-bb1c-c5e2471ee363</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b111262c-4569-4f77-8265-654b2891d9b7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11133e2-eea3-4243-955c-a29f4c539026</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1141afb-02bd-4f44-8c22-53834614615b</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b114c42b-d8ab-4912-99c4-acb52232e2bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b114e4d5-2bba-4f89-a482-902f67eed304</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b115be16-7d7d-40d8-938e-010527d3aed2</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b116b691-2838-42bb-a484-cd6c3178638c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11754c9-786d-4bae-b835-ff73b6938c51</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1175734-1296-49c5-88e2-90c0ed802513</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b117b7f5-90c9-478e-8a2f-abc57c8d4708</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b117cd73-001e-45ef-80c3-89207feec3e1</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11809b2-13cf-4371-bd1c-cf5d5f52b181</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1180a1d-b4d1-42a0-92bb-2991545dfdff</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b118705c-0d5e-4b99-827e-ba5a58fa058d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1190af6-bcfa-414f-9053-b4295e8c895a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b119bf5a-a126-48b8-952e-a7dfd1cb1d92</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11aa295-77a2-4ada-9f3d-dd219f882d78</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11aaff9-01b9-411e-a677-4c89e06a337f</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11c6422-f280-4e4f-88ce-28d352c6c7f1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11cb2d8-fbc1-441f-9589-91ad7aada2d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11d1b43-823e-4c8f-86fd-590049fec191</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11d2304-eab1-4523-b3f7-f6c8dfc9b93b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11d7f3b-1f3e-4ada-aafe-cfe2e9ec3fb5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11dafa5-b864-432c-a773-728c2da2da6f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11e55da-a3f1-4e2b-9ffc-192b5e35ccd2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11ec450-b0c5-4f89-8d9a-9bac1a80191a</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11eccc5-c65e-4c2a-9bff-d0e5a5ea3a2b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b11ed0fe-d7e6-4de0-92fc-174b5f9c2272</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1203a88-3c28-4d65-a454-4ed0f9ba8be9</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b120f906-6ca5-4d7d-999b-28bb1776d933</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b120fc2b-3709-4c8e-83ab-255430a52c42</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b121f130-6fbf-4d9a-ad20-e4e9e13c6e1c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1220317-0780-40ce-8fa0-e2fb49d59e8e</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12231ae-c758-41f6-b470-a83b4bb4f3b1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12249e5-f007-4cf6-852b-5ec46f1b6022</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b124799e-e2b4-49a0-be92-03c199fafda9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1262cdc-07fb-431d-8f64-8cec247cf5af</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b126364c-7361-460a-8404-73896183c362</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1263795-63d8-41c9-8f64-3d0db57183c4</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1264436-b1cd-4eee-ad60-91c45cba17f8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1266508-c2a0-4b25-bd7e-40e149681370</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b126d486-8b6a-4682-a6c5-9fb626407d0c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b126e59b-907e-47e0-81c9-440773c33e85</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1271ebc-845e-4e20-913f-2ed263a36cf1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12a5638-6af2-479b-a2b2-0be752a4f8ce</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12b82f3-5ff2-4959-8059-e4349c5deccd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12d219c-347c-469e-9e32-58556a9ae8ab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12d4690-5fc5-42df-a4c0-074ac8f1f29d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12da576-a0af-4872-b49b-846e22c4da38</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12daaf9-1390-4546-a1a0-073e46cf3606</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12dd59f-fb09-4d02-9c23-4593e4ee56e4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12e4c75-ddd0-46e0-9f3a-5e848a67fdf9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12e4d0e-e3cd-4196-9172-4e1fee1547ee</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12f47a1-8f35-4ee1-a8c5-6b290a899721</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12f6502-bd04-472a-a9a3-ec5c2f1d593c</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12f93fe-c071-4cf1-b3b7-d16f0faf6fb1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12fadaf-b9b4-4463-a224-311a40d39fe7</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12ff0b7-81db-4f08-bbf6-7887649c2d85</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b12ffb99-f422-41a5-81a2-db1163709848</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b130a2d1-7f1c-4920-8696-9ae49d016876</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1311f26-a4ee-45b9-aa56-1647987bb08d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b131dcec-79d3-444d-9a45-5fe393bf9164</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b131e5f6-3e3b-4f21-80ff-327771351761</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b133dc83-a567-4917-8c13-e21e710370f1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1348c64-be07-41ff-a3ef-67b2ce622730</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b134d006-4d30-4af2-b2ec-faee36c3b6b1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b136b7e4-3337-402b-82bc-be6dcff60e1c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13902cb-471b-416a-8812-70e85e2c5c53</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1391e18-3ef1-4722-90fd-912c5cb8c0e5</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13981ad-74cf-4050-9ff8-0920fe7ac97c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13a6ddd-d93f-4b35-8d41-b9886a9dc53f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13aadba-f693-4684-ac9f-a8c1360128ab</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13acaf9-6abd-472b-b779-b150c6c9385f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13acc2c-a0e5-4f98-b2a2-12c2fb6367d9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13b3855-d345-4648-8548-9e773a36d0e3</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13be235-4473-4423-9d0d-b7d990e55fe4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13cf0e6-3950-4e90-b54f-a8aa4093c613</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13ebe33-4495-4808-8214-26c34a9bdb45</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b13f4527-9969-4a82-938b-3076e406d32a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14057a4-7852-463f-8bda-2ed877f5feb9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b140ce2d-8fa2-42dd-8383-e480eebc661a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b141771d-4c40-4536-956f-187d0b6eca7c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14219a8-f52c-481b-b71c-c8cc16e69053</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1425121-c7bd-4816-a13c-7d374fd65b6e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1425a3c-8e5d-4a24-a744-4a8d3fae5329</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b142e07d-4583-4dcf-9007-c26d3bbc0e59</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b142e6a0-1e2d-40b5-a736-710f5c57a671</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b142f491-f0a8-44a8-8b87-655d7cd890f8</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1442117-8dc7-4e71-9660-23552d89ad9f</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1444201-7e68-408a-a0e7-8a866c65df2b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1454bea-a9bb-4907-a02b-43536403b2d7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b145eb7c-c005-4f5a-aa8c-dfe1abef27c9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14653e7-a451-452f-8f1d-531fdc15162c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14671d3-2ba8-4a09-8ccf-7c84d5a069a4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14739f0-d69f-4ca7-b9d8-d84394aca09f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1474408-6f48-44b8-af4b-f37130f6c5a7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b148c3fc-f3cb-4b4f-b8c3-ba38b51a895c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1493d72-1954-47de-a758-a4259ed281a8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b149705a-6de3-4980-8131-49cf5aa25001</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b149c490-c106-4eb1-ac93-a30066be75d1</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14a09d8-3020-4f3a-a775-067e830a52ed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14a1497-1284-4781-a685-0dbd0cc69d84</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14a4239-0ad7-4078-9a89-555bdd5ca6e0</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14a740c-3c0c-4d80-946f-2cb4c9217a09</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14af85a-193e-4909-8b2f-623a6e015335</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14c440b-b056-4d58-916a-028e73fcd78a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14d06b1-8136-49f9-b99b-50002379fc21</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14d760b-4966-4c88-ae91-027a604662f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14e4bf1-de60-4412-9790-c4c4e8c8a862</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14ed950-ca56-44b9-8d44-a59e1ea68f6f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14f1d77-efaf-4dae-8a6e-10728a5fa018</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14f9dee-1137-40f2-940b-41ce1554df0d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b14fe33f-78e3-424c-b520-a2b3ccb10db3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1509004-79ff-41f1-a556-116dfc0dc0d7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1511f84-1a6e-4a5e-933f-67108ab5a692</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1524a42-0392-4636-8490-49a7946d0eb8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b152688b-5325-4f54-8e44-031587ebac6c</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1534b0c-ba38-4289-a2f9-5e36d9a507f6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15368b8-4359-40ae-bee4-28ece00401cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1541ae2-fa1b-4a49-bbbd-66095f92417d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1545be2-e51e-4c9f-9284-62446d448a41</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b154708f-3986-47f8-b342-bcb7b7bb0244</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b154d005-a478-449f-bb17-87094642ba1c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1554458-0a56-4856-a9a1-96560864be45</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15610f4-7125-4112-83c2-ae1de82eb66f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1578177-46cb-440a-ad5b-d6a28c1836ea</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b157c0fd-6dcc-4e9a-b086-eefc7c799f97</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b158605c-865b-4483-9580-eb8c35f54165</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15897bc-9b88-44e2-9dbc-4aba7761548b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b158a3a0-9154-4411-ada4-35c641d6e8de</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b158afaf-d141-4373-a391-de2e752394cb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b158ef39-0a7b-4ce4-904b-6d53fd3f545a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1596d2a-ae9d-44e7-86f1-039d82e987a4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b159d891-96df-42f1-a5e3-1a190f9e0a8c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15a52ac-18ad-4069-bf4c-168fd936cf47</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15aa93f-a2d8-472e-bde0-bbc166279aa2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15bae0d-993d-403a-9bf8-35eeda58d4d1</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15ca688-1542-4c7b-851d-d17519ac2bf1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15d7a09-ff86-4ee4-a968-51fdc3877f5f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15e5435-bfcc-433f-bd85-4c8e2e59dd26</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15ee30a-db87-454e-9922-0112f0627732</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b15f6ce2-3092-478a-9600-cbd899e9c31c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b160d215-fc03-4327-b2b5-ad1bdf652996</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1612386-a884-477e-b4f3-776b9664c0f0</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1612ed2-f22d-4913-b831-e0eb0b0bcddb</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b161cb1a-4ee4-4267-b01b-892bed763e59</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b161e0d0-64c1-4a32-b48f-334028754b4f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1624e5c-567c-4612-bb07-4416d72f08db</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1638a5b-8b26-4b32-a73a-85c2f3d504ac</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1647d70-77c8-46f6-a48c-15b7e128e380</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1659a00-3077-4062-92e4-bcf48fbe2eb7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b165f496-821c-4b79-9bf1-c8e61c1ec4ac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16647af-db7f-4bf4-9360-a80a92e56a3e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b166bc13-6215-4541-ac11-72e18dd634f2</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b166c0b6-01a9-4cb4-baf8-678ec2ac8dd1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b166ea87-3e39-4eca-97f6-c3c6e8432988</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16784fc-ccd8-4f76-aefc-c12499b33666</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b168ac45-ccae-4ee7-830d-b18d95417a51</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b169da49-a596-4e8e-96f9-b3bbcb671047</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16a882b-1079-4e7a-bfb7-6461d82a731b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16b2e25-3aa5-4044-b5d6-40bc153a7025</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16b799b-4f3f-488a-88a0-ffff2b786b61</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16ba32f-24c6-43e2-85cc-2b6b40a58335</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16c0ac7-b801-4cdf-8b1c-26650175be54</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16c2eb2-c844-4f1b-8d78-f9e14c9460e6</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16c4808-c3b1-49f9-83d7-f9c0663f076b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16c8752-2c29-4c0b-84f4-586e3ec27580</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16ca4a6-3942-4b91-8b5c-17ed159d5495</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16e8973-b37a-4b69-a22a-aad96aafe440</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16eee7b-cce0-4ee6-bb6d-a995f43d939b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16ef44a-8d1e-4a34-9152-d2ae1509a56f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16ef455-fe22-4001-a560-184158b15297</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16f4995-e2b8-440f-9a61-6c3867752b6a</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b16fda68-eb96-4050-9008-d861a95e5aae</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1720847-a899-4acc-8c5f-fd37c3c71579</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1733bdc-3f8c-4287-92bf-5647e24a658c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b173f2bb-0021-445a-9cf3-f4619f815fe8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b175a1b8-d633-4c93-aab4-ea44eaff315a</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1761843-2452-49e4-b4a7-ba74834f8e02</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1766497-13c9-4145-ba93-4a8397d8c7a7</loc>
    <lastmod>2023-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17695ff-7425-4a54-ba97-324c45d7fc88</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17737cd-21cd-4d7f-9070-dd2c13f650a3</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1775258-0984-460f-889d-efd85d0b1c19</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b177989c-9c91-4fbf-b27b-966215f94385</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b177b7a9-e20b-4bfe-a3e7-b64b3c44c291</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b178fda1-ba7d-4e50-bf5a-f43b50c9b66a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1795420-0791-4f8e-ba33-96c9fb6458e5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17a0440-e46e-4cfb-995a-b15c29f3b5e2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17a72eb-d94f-4f23-8d48-b69b80d3f189</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17c7ce0-2f0d-423f-9072-b6ee8447f3bc</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17ca5d1-de64-4281-8b5b-41905838af92</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17cf78b-a7df-4e53-9442-63c8f1750c36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17d6de0-fde9-4f6a-988c-bc783c5882ad</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17d8dd5-a9b1-4f8a-998d-340e3f578ab7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17d9af9-4d74-436c-9016-b9db38e47725</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17defea-07c5-4766-8345-a62a5a0424bc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b17ff1ae-1a53-4096-b46a-9c09321d6330</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1807ff4-6eed-4e96-8fe1-857094d82e5d</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1818b4c-eb68-4edc-b656-e16ec4bf7394</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b181e135-f05d-4f4b-bcfe-d72c8b5a72dc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b182a1e6-ff2a-49b0-8ea9-731eca9a5041</loc>
    <lastmod>2018-12-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b182cadc-517f-415c-affe-da5cdbe83ebf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1832326-7834-42d8-bfa7-b1da4644e29f</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b183e390-bfaa-45c2-95f7-860ea015b251</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1843737-de83-4671-896a-8d4de83bb64b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1845723-26a8-44f5-9366-7808a4cb7151</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1856369-4d7b-4a5c-b863-64354e51334a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b185638f-477d-47bd-bed6-4b141b9f6aa1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1864a50-2fa5-48c5-8316-d797a977ccad</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1868901-0081-418b-9e6f-b28e8f808306</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b186bc43-5611-45b0-abdd-1ea73a4fe821</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1887cca-bb0a-4c02-8208-457cdfd5ae9d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b188b947-3f85-45ea-8b28-8604053dc651</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18987dd-e5e8-4500-b049-404330dbef79</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b189b759-60cf-42e6-b931-f5a3fc6cb1c6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b189cd00-83f7-45ff-9932-4fe7ce1f0017</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b189f91e-6abb-4d19-bdab-26bd3f791b81</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18a5d3b-433c-45d2-a79d-60e9c318380e</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18ba86c-4285-419a-bd15-c153a3e89d2f</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18c27b5-438b-439f-bdb0-ebda4d86ad45</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18cdad6-81e4-484e-9324-2256f6c74bb4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18d12ec-d40e-45bb-ad4d-76ded8dcab0e</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18d56ae-a5c1-4a70-9ba0-0b3ad957882b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18d7ad8-3816-46b5-93c1-355b1388aade</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18e45ec-45e3-4b4f-bd0c-d6c61f42b599</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b18e9def-23b6-4c57-97cb-be901d7d87db</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b190df4c-0c63-4803-91b6-c9e984b6e7f8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1911150-8bf2-4631-8a6f-d018d5033395</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1911e11-85db-46a2-b190-70d6937ca8b4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1911ee2-8261-4404-8756-4f518c0d618e</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19374dd-8332-4497-8127-bcac9b74f56c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b193db74-08ca-4302-91ce-2a87c54168fb</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b193f147-1275-461e-b9e6-bcdbc71b2f8d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b193f7cf-f1c0-4061-8e31-2cd936eb482f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b195499f-667d-4c13-bcea-cf08ca8e630a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b196235d-6f01-45a7-9f42-c75b9e0c90ec</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19626c2-c444-4b09-8318-b232b093daa9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1974735-4c43-44bd-8b6f-ed24ecc49f17</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19748a3-2e2f-41d0-a51c-3dd94326dd81</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1975229-03b0-45c5-b6f3-67be8ecedfa9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1976ffb-ecaf-475e-953c-f9944b70143a</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b198941a-4482-4d6b-8209-4063731c3bc9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b198fefa-7f04-48f4-846d-1929acad1052</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b199ebd7-0400-489f-b694-ff9d648929af</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19b44f9-af6c-41ef-9e14-6c8785854b6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19b6910-0e19-4406-bd21-353b4df63397</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19bd9b7-8b90-4587-a38e-93a4c45f8c42</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19c266a-4812-4f1c-b0bb-e13a8bcf3c2c</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19c2d14-0b6f-4240-b04d-8511050ad0ac</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19c82de-73bd-44f2-a37d-cbf8ab4a2758</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19cb240-cbe5-45a7-a409-9145e262163c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19d5b54-f80c-4091-a503-8bf90183e278</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19d5fd6-6936-4caa-ae98-7d51fdfcdfec</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19f6ff7-4b76-4fd7-b0d9-41fb5d2d85f0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19fbf3f-8eda-4216-aa30-ad279822262a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b19fe2be-90a5-41bc-9759-3f772afaaac5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a03ac0-a5f5-47a2-b337-34a299bca0fc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a05045-13c1-4b66-a5ed-1361cb060fde</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a0948c-d032-4130-b971-4f2b41cc9d0e</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a0b9a3-67a0-42cd-904c-34f159405892</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a0fcc1-428c-48cd-8aa8-c0954391c644</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a19705-61a7-400e-9281-f6641edfc31f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a35187-d1c2-4451-8c62-b0cf825a92f2</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a3dd95-ea01-4881-8344-c32bf224c0d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a54ea0-8f1f-43ef-81f8-4752ea6c7b57</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a582d1-4ee0-477c-b285-0b00f47f56d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a5d18f-2ff8-4c2e-84a2-77132b2d9749</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a6c100-1df9-4e26-a404-b01651df9721</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a6dd28-9d4e-44ff-aa34-456b975365e5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a7f7da-2beb-497c-a0d2-3d008a488ebb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a9296d-5574-42f6-b57f-07f35bbbb731</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1a9963e-9693-406e-a14d-1df3aebc6837</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1aa83ce-22a6-4fde-b7a6-f7475e4a4871</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1aaa347-babd-4ceb-ade9-634d39c228c5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ab7213-7366-40f3-af2b-dfb3a9c3f263</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1aba3fd-1b19-45a7-9de9-98849ad30e42</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1abe5cd-e7c0-46e0-a164-fd52881e6588</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ad6624-d6b1-465e-b2b2-483ae2be00b6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ae6394-23b2-4ae5-922c-58f38f266885</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1af00d6-1fb7-4ca7-bce7-abceda8310a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b0035a-11b8-4a3b-8304-bb62eabcad07</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b0c744-1739-4dcb-b251-3138901c8b21</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b12917-fcbe-43fb-adf4-2af6812d9559</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b132f5-fe50-4471-bab0-35df44b25618</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b22456-19d1-47db-9d29-f7e3ba2676b4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b49fb1-b4f7-48de-8a97-aa4e7c085d01</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b4dee5-971c-4ebc-b6de-0f00fd687131</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b51805-e0f2-42bb-bc95-cf18333450cf</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b5e661-3fe8-4ae5-8d49-7aa28e5f74ec</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b61c8d-c546-4055-8e9e-adb2f75b7a99</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b63e1c-45d5-43ba-96ca-a1904eccfc1c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b6d3be-081f-4bed-8f41-486b81f9db76</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b751f1-0ee7-47d6-a56e-1228e95c3e68</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b7edf6-822b-456c-8e58-feff523c1629</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b86635-3dbe-4775-bfca-13f1e4213147</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b8b3d6-8ef8-48e2-bb94-fb01bcac810c</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1b8feac-3b45-458b-8156-a4544efc122b</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bacad6-e770-4813-b505-2e3f85876153</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bb674f-49e7-47ab-b304-66736ee6092c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bb7b3a-bb75-492c-b486-29b91ffae269</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bbb755-d4dc-4384-ba1f-2e958796546b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bc52e3-8bbf-4dd2-8f3a-afdd982046ea</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bc59f5-c68b-433f-8450-bda5960251c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bc9639-8988-4ac2-9d7d-383600c03fe3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bdfff2-6dd2-46e9-a45c-e5adfa03814e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1bec35d-7365-4aaf-b5a0-1bf79fa81c45</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c064b4-9a37-48f3-b71d-f24697fb4bb8</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c06799-869f-4a2d-a9b7-4ed70be32d1a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c08aad-cde3-474e-9570-a696497fce08</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c0e6d6-01e3-4616-a5da-b2fbbb000e19</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c13ef1-b2ce-42b6-8e52-c5b374998d6c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c1710e-a100-4411-b744-61181fdff645</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c1810c-03a4-432b-867d-dc1efa1dea33</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c1c652-b794-4f90-938b-25994944e3ac</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c20607-f5ac-4036-a15e-04930646f39d</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c2a932-2d51-4169-b461-7fb28f291596</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c31fd0-669e-48e9-85ef-b9b6a71b8dce</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c3381d-7147-416c-b7d4-57be1906a275</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c45e66-b1ff-4fcd-a82e-3e5b066376fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c542a5-36cc-4450-98ac-d3fea87c8016</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c5bbc5-b0ca-43fd-83c5-fa07b86bfb17</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c5cc49-a41c-4059-9e0d-7172edc6af46</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c703e6-0c38-47e1-945c-1bd983d26e8b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c71234-5b0a-4fb8-afe5-277a79a2ec78</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c97e78-744f-43ed-abf8-d8c055c7e416</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1c9b254-c1b1-44a8-a3e3-8893f266fcd3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ca36b3-dfb7-4d61-943a-52ace9d33edd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ca4d8c-7977-4b62-90bd-620e898ef168</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1cbc9c2-ede6-4a4c-8450-b578e5b2643c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1cc5a63-aced-482a-8851-4bc4f25da0e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1cd0dca-e875-4454-a9cd-65891d880638</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1cd88e8-1afa-4abc-a77f-7bb0b9ef1e53</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ce78d2-28d3-4f82-a604-b4369803926b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d0e82e-5cdd-4fe6-a143-32078742b34a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d1757d-61aa-47ef-9678-d36c022095fb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d1ba21-2097-410a-bac2-4e0a92cb0bcd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d1cec4-10f5-4aba-8a79-7afedb362dcb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d1d9f7-f655-4836-a3bf-cecd2973b16a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d203ce-3600-48ff-9f1e-2cd8b8b4a1b8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d234e3-d150-485f-b0da-942eeece3913</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d2b250-fd14-4979-9ba3-768b4fe992a8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d2fc0d-4ba0-485f-8e31-452e3b341779</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d3a329-2c73-4431-a8a2-c85055caed28</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d3dd4d-61e0-4728-b6dc-1207b61abd89</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d3efe4-427e-4a4a-b87c-88de4cfe2ab1</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d41b91-2e24-4839-a490-36d9a2828aa3</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d49252-5d44-4553-8dbd-e41f4ca0ddf8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d4c454-1b01-46f4-a1db-c70a5b78184b</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d4f981-9c2a-4929-a3ea-859849c79ea6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d70848-37cf-4c62-8d24-f99227c78ab1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d76556-809c-4f1f-b56f-b86ed6578c1f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d7ab16-781c-4682-9b49-6e9d87680a48</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d802e8-97aa-4c95-982e-b0b38af25afb</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d85d39-55bc-43b9-b34d-ed6363cc8097</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1d92c62-655b-49f6-b17a-9d2ef57cc4fd</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1db71a1-b95d-4563-8eb9-34a6025b28ca</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dba43d-3410-4e69-aa74-8b18f6ca8765</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dbf194-9b31-4c70-baa9-d9c24cace5b7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dbf605-6080-41da-ae6b-2a5d09ff2bb3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dcbbca-8712-4aa0-a729-e52a0f8d1e20</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dced51-87b8-4f6c-a687-1bde0b8bb6f8</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dd70e4-0d88-49df-b688-5cc0d49abd02</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dda545-e23c-4670-9973-dd9a1bb11bf1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1de08aa-3926-4bb7-ad34-278ff5b1f05b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1de1e13-4a36-4b45-8180-372bc9474cab</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1de6777-f634-4777-a3f7-2b65c6f3b36b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1de7975-b1fe-45f4-9fce-3d052f1df231</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1de9497-79d7-4a9f-a6a5-2ade68365246</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1deec6f-1bbe-4eec-bd02-64dbc368f75e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1dfd8c8-483b-4418-bdfe-ffcc53e96dd7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e04ca7-d5e9-4426-bb50-f23a6ebb225e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e05a7b-96bb-4249-8e25-b141908db40b</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e05b9c-0e4f-42f8-898f-394330f38fa2</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e104c6-3097-456b-9e90-21432c458cf5</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e16371-523d-48df-9ff5-533340d38aa1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e22a65-9882-41f0-a261-841add03a045</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e22eaa-8107-4143-a4a9-d4df2d268837</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e31af7-429a-4342-95be-171358341938</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e39bf2-3328-416f-93bb-f8359c0f2042</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e3e8d3-5d77-4a0a-9bf5-6765acd3e977</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e455c1-78ac-4f12-bc95-ef82067fef85</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e5e71f-b4bb-47ff-9568-f90d86c239d2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e5ffc4-ec68-4bd7-8283-ba35476440f6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e67c66-7112-4c52-acd5-32459092e998</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e765fe-c920-4646-889a-dd1307a10eaf</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e81b9c-77cf-4451-8b33-aa226d034242</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1e93647-a9cc-491b-b8df-41dd085bb47f</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ea6472-110d-4b38-a94b-c2d9269720c0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1eb5617-754d-40e2-abaa-974f7e7a8ddc</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1eb78f4-4231-43d8-9490-72e4e248e6ab</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ebbfda-3894-4468-a11e-9e907dd9a226</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ed265a-1069-47cc-973d-28b39582729b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1edcb9d-18dc-4821-8f4e-900a0da923e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ee4fa7-bff5-4b9f-b340-aa3ef72239e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ee53fa-c61a-4250-b6e6-06e4544388ec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ef2483-e7fe-4091-9618-5b0108d4a46a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ef3f67-ae2c-4ef3-875c-ee0d6326a430</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1ef41ad-fbeb-4f96-948c-b3bd84514542</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f00d19-f6e9-45e1-8e16-39660637a017</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f12a59-2252-4021-bf26-838e06252e1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f1f85f-8bbc-407b-85f9-47623241c708</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f37c8d-c930-4b2b-8918-5e0994966e9a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f3925b-d50c-4515-8bbc-3d3df9059a73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f3f9a7-a994-40ad-b071-51107fa838f4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f4331b-1ddc-4fb9-8087-e036c7b4feb7</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f477e9-7215-4871-aa8b-3d76dcfe6098</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f4947c-7dc3-4a3a-a769-d3bb7e44336b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f4ed62-bf80-4455-ae14-8201c4427fad</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f59c44-fcef-4c0f-82da-4b3c55bceb87</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f5b747-45e9-4321-9598-bc49c8381b8e</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f5fd58-9cfb-49aa-a7e9-df15a8d457d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f64f70-46be-47c7-b679-1e55d9d20fb1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f6babc-d119-49bb-a537-dd6a43aa59a2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f725dc-4143-41af-a5b5-85e6ff25da6b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f826c0-d79c-4a1d-9d40-4d878f924d75</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f88d52-09ee-4382-bdd7-df27b494ec8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f9167a-9ed5-458c-bc2c-fc764515d4ca</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1f9ae87-c0d8-48d9-b83a-b3947d98e015</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fa3505-d0bd-4029-a29d-dbff7f919276</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fb3344-7b0e-4c13-827c-a81517c1abca</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fb78bc-0634-44e8-a820-86a5318dce3b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fba7f8-daab-47b4-9bb5-5522bffc5476</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fc57b2-07fa-4773-9f20-3778b2320783</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fdbdde-fbd0-456e-9075-959dc5228fec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fe1fa7-5147-4e6f-8ffc-49c27f21d94a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fe5ed3-bef2-4635-88d9-2c55e64fcb8c</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b1fe649c-a205-4974-bc68-87fa794f6859</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b200c38b-1518-4d02-8366-ea8e652849b0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2022709-7aa9-4727-8f57-3ee031fe7a7b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b204e50a-8e21-4653-ab12-c34babd09f77</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2053665-1adc-420c-82a5-6f88be884316</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b205da39-9a0d-4220-8463-b810fd3beefa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2060ffc-ce64-4803-8672-4731513c7d79</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20689e7-aaa3-41c6-b10c-2cec64164583</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b207f4b0-2d37-44b9-b3a8-fa75e26c9663</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20856c7-b40a-4aba-8a67-1924cc7f35d7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b209f6d6-f832-42e5-8c1c-8ffe6f464582</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20a3561-98b7-4e39-8c44-1f461c72ebaf</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20a3624-2725-4f62-947e-b3196958a283</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20a4139-a26b-459b-8405-6ca6f8ef4449</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20b190c-d670-4527-81ac-881d155f0b91</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20b9bdf-3082-401a-b328-284e29fe6b12</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20b9ece-8d67-4df7-9227-b58dd35959f4</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20babb1-0607-42cd-8b4c-77a388353243</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20c15ab-7ebe-4b21-9257-08f9525b37c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20d4456-242f-4eb1-8c1e-ee79531eb2f4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20e4ff1-650c-48bc-a7c4-aef22e62451c</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20f2b25-5f49-46ac-b83f-7c98511520cd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20f8962-ad1e-4b13-8d4d-a19c58a99345</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b20ffef4-85e9-4b84-86b0-86016ff722cc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b210dd1f-4bf1-433e-9449-18e135e3ad87</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b210e85f-a6f9-40c2-add0-cee871bd7eab</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2111994-8592-4e45-8156-39da32f54794</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21179f9-b07a-461a-8c30-85a6f22bfd37</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b212fa8f-7b77-430d-817a-b67d19538bc0</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2134976-f3d6-4a31-aa01-9f6c67af52cd</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b213950f-02f7-45b0-a491-772e55908ca2</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2149f32-d1c3-4ef6-8c77-c035e160dff1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b214f92f-e609-441f-aaca-ca5cb351e50d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21513f8-fbe1-453b-9928-e0a26b4722f2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2156d28-671f-4007-8edb-8f61ca1594bc</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2162ff5-d0de-468d-b6fe-d705e87338f1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21778d4-115d-4c45-99b2-68619b8f8025</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b218569e-0371-412f-9357-6999c2b50dd2</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21a045c-883a-4775-99c6-c414a553c99c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21a6bc9-b51b-4412-a89b-c82b7f42ec71</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21a87dd-a139-4b4d-927a-6e03ac155e21</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21a9c3e-2083-4d16-8c9f-77f023b6a1bb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21b25d1-36fd-4259-bc9e-4ef88a1a49c7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21b9529-1cd0-4a56-9006-97a85655c58f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21e0a6a-77fc-46f2-b23f-823ee028f726</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21e5a57-f178-4b4d-bf8c-cefcbe440c61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21ee61a-42f7-43b9-8d12-f3d260ef98ca</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21ef6ea-d77e-467f-9741-4af57860755c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21f79e5-30d2-4ab5-a868-74c350a76596</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b21f83a3-b535-4ba4-a74e-c69d39ab5a90</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2206017-56df-4c4e-9526-dae479a310cd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b221ada7-ba7d-4f1f-8874-d9f96191e9fe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2224a55-951e-4be2-8ec0-b457188261e4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b223fcc3-f323-41b4-99f3-f849267faa24</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b224944b-f3ba-4be2-b9a0-db36c6a4cca2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b224c1c5-cff2-480c-921a-6bbcb5402202</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b225bd03-573a-491b-9366-21ee9edb3f89</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b225f77b-39be-468c-a587-1f03ba276a23</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b226ca5d-d044-4a02-9772-260a5552abcb</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2288813-4857-4f21-9437-9764db1e0730</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2289ecc-d9d8-4b06-9417-2c567ed87f12</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b228db2c-d9e6-4f8c-a17f-fcd2058f5f41</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2293b0f-ea42-4355-a82d-d2a1dbf9e28f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b229e091-350d-4ccd-883e-d17cb62218e0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b22a41c6-741d-4f69-99e8-b5defadcaaae</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b22b5c99-1456-4783-8732-d6d67e411962</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b22ca968-76e9-4ac3-a927-1eb2fac8607b</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b22eb41e-b8b4-485b-a382-f66ccfcce37f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b22ee93b-6cf6-40cc-a89c-c67d831b38b7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b22fa8e1-b498-40a3-b8fd-89393b31f9da</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2315a71-0b90-4bd2-8e6b-7e1de0418bd2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2316f36-dd0b-4554-beab-08966d0dad11</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23225bc-f1e9-42db-b39c-6dfbffc50b83</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b232e37c-ef6f-442f-aa36-4a0e554403b5</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b233fdc9-2e87-4eb9-a626-3115e0eb4656</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2392e3a-cfab-4626-a1cb-9ce47c935994</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b239c091-43b7-4904-85e9-30be1332dc34</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23a0f1a-bd81-4db5-9117-6ea31ef738fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23d7d1b-949f-440a-b5f6-ecf24e54cc2d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23d9043-763a-42e1-a55c-fc3df53f2cd3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23dba30-7030-41c2-9948-608f22d6e8b6</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23e2957-ad84-4287-9ee1-b935955537f0</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b23e429b-73d2-48b0-975d-4d51415359fd</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24008fd-96da-4188-9b3e-5abd86805985</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b240f8f4-013b-4e34-a283-5a0455a33814</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b242334c-a866-416d-9401-9b38623d60b7</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2426cc6-df02-4547-850c-0d3fb2a6dde8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24329a9-062e-461a-9836-06846126483c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2451aeb-5c0c-48ea-8efd-98ce27900cc6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2456949-a555-4c09-8481-f9b0bfa17fd0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b245ba70-e776-46c1-9d8b-a77d8a59f64c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b245c763-365b-48d2-974c-50a130b1b859</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b245fbd0-2bb9-4b93-98cc-7e0de416886c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2464247-7f1f-43d2-af5c-fb3345e5faca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2469ef5-5a98-43ac-bbcd-6552d72c10c7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b247ec3b-d73c-415d-9e54-89fdc64ab28c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b247ff73-8a32-4696-844f-ec797404531e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2481fbc-d566-491b-ad7c-845a5e9a88e7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2498be5-6306-46c0-8989-1885e7b7702a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24a418d-0a53-436d-bd38-886f5dcd2f9c</loc>
    <lastmod>2020-07-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24ba927-223f-4253-9c4b-593756243318</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24c9956-5507-4e7a-875f-2432c300c180</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24d12f8-101b-44e0-b2b6-d26d57ba2d30</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24d1d2d-e6d5-47e9-9181-27849f51e6b3</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24d2e03-80d9-4361-835b-499303c4d473</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24d5ba8-7cd4-49c7-bae3-08a25f25204b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24d909c-66fd-4023-aaf5-fbb506ac7a50</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24e76ad-1b95-464e-98d5-1527a09931f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24f64b2-dd93-4deb-8c47-3621b4534b21</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b24fc084-a13f-4708-81b7-cd28e381c865</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b250d8c0-7f8c-4410-8658-5683527adeb9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2511a31-d885-46fb-b524-da16cd3d57c2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2513af8-3b72-4feb-86d0-e420f1435398</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25152ff-3432-419f-a170-d3a95534026a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2518f9c-2531-476a-8f12-5c5844879db8</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b251c0ef-f8eb-4fa1-a595-16ed877d6352</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2530b34-72ef-44a4-ba24-3419d56a2a37</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2538bfc-7f00-47cf-9156-e5b1d942e0e5</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2549c19-04a9-4d9e-b0f9-61b86bb990c0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25503ec-a1a1-4a34-b901-5980839ed766</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b255b639-ff96-47e6-8f0e-b9b7645da631</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b256d6dc-30e7-4601-a773-8f0ed6fd5871</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b256dc62-aa40-4bbf-8604-ff18d0680b96</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2571ef4-e4bf-4bb5-a0bc-bdd95a4ccacd</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2577053-e145-4c16-a444-e1a5538e12b2</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25838e6-4835-4468-8389-23faed279925</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b258fea6-8fd9-4c78-81fd-96fe832b3c0c</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2592595-33c3-405b-b44f-c3be5a59d515</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b259ec72-bbff-4a6a-93f3-53de6b4ecb8f</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25a18a9-053f-48b5-951e-94bee8425cfa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25a3b22-0dc5-4e65-9136-9c64feb2154c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25ab648-3961-4723-b70f-7047819d826f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25b07af-eca7-43cf-82e7-5665de9dd465</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25b15fd-da05-4dfa-b3ab-70929a8717af</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25b9114-9c39-4921-b851-ff749cfd3aa4</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25bd9b1-7c3f-4dfd-825b-f29820da8ff1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25c0789-bcb8-4701-821c-2788e0a92d33</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25c144a-daf7-46c2-a0f7-791c04da8fa6</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25cab60-f0d3-4e15-b11a-f0feb0db3776</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25d2ddb-f2fb-4070-8dfe-e3aa54573684</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25e1ed8-bd9d-4880-af41-64e86bb4d7f8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25e3c77-d71c-41ca-8266-817575ae2e2b</loc>
    <lastmod>2019-01-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25f8dab-2767-4e41-89db-2b4ce9280ecd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b25f9eb7-8cd0-4556-aad8-0d92cb57e058</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26038f3-7252-4903-ad17-c5419a605ee3</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b261963a-af10-4607-a6a6-d7cabdbc054f</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2620857-9a2e-451e-a74b-a793f7266d14</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2638342-511a-4442-af1e-30fd2d4f95e5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2645444-e24f-4ffc-82df-49e06ea5c176</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2648fde-a9c7-4ac1-8f61-afbc9a0af808</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b264b056-2816-4e5f-a173-30d15208696e</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b264c785-dca6-4b6d-86a0-38b3b227a62e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b264e431-1ef0-447c-95bb-32798e03f054</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2661837-96ec-46a5-8977-321f6e514fd1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2675d87-ff5f-4c99-863f-1cb14820716f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26850b6-f415-4b3d-a32b-028fa63c62b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b268af83-1e82-4255-89bb-7407de94299f</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b268d1a8-fbf6-4263-9636-27d2c6a0a3eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2698f90-503d-4f12-99c0-55c30fee6dbf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b269e1f6-c1cc-405b-9e80-1117b17561f1</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26a5d68-4a4a-48a4-a390-1453222f9c90</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26c1678-d8ea-4a03-9cc8-6e00447e2654</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26c60d4-7a73-45fe-87fc-9f3b0ff999f3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26d0d31-9077-459d-b355-5815daa62768</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26d525a-f58a-4348-862a-6b4665534277</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26dd556-caf2-4d2f-bffd-48bc4cb4e6b3</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26dfb29-092f-4b83-91b3-ed28d415ad95</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26f1ead-39f7-4f35-9275-8cd3abc9047a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b26fa1ba-a348-4960-9754-5c32d18927c8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27094b9-6968-44d7-b7b9-4ad81b7c922d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b270d3e9-e4b9-4651-9de1-b9fae7b36c5d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b270e27d-0095-4c0a-8bb5-911da9598bf0</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2710c3f-bfe1-4f53-9f4f-a44388a0af0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27135bf-7dfc-435c-8917-b73d15546bb1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2722ba0-bec2-4613-8609-a0f18939baa4</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2724db9-b10a-4af9-9b92-b3f0230d2300</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2725b78-c1e2-4e49-8dca-9af5303368df</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27283e0-7196-427d-9b90-d335d850bb8f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2737458-f839-4661-ace9-d5bc4e69baed</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b273ddf1-bbbe-4a78-9071-149d40518b28</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b274ef2b-030f-4320-811d-283422607d99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2756c72-52ed-4b40-bd91-2daaa5a6bb4f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b275a347-05fa-42dd-bede-b1a9ab446140</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2761e77-2da4-4a0f-91db-38d28df5885b</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2763c5d-7382-4313-b0ad-ba27762c35ea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2763e15-4758-4853-bf58-23551d8946c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b276962b-f68c-4a12-9465-90e6e313717a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b276a19c-379d-4de7-90ac-6db3bd4325fc</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2785ad1-9fea-41fa-9108-28c7b114cdf7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2787c45-0aef-4f14-af6c-8a1ba456d194</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27980ab-82d2-4edf-ad21-a85fb7943d64</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27a76eb-666e-429f-89e7-c99bea419f96</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27b396b-b873-4753-b631-305f6095eb8c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27c51f3-23df-4e37-b1e4-d3800b64c4dc</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27de684-63b9-45a5-ac40-fa3e89665e84</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27e7052-7b7a-476a-99ae-464b44e6ca14</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27e8487-f0e0-4f53-95fd-62b22f410924</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27e958a-04a8-44d0-8630-10b71d34c362</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27f0c78-fc2b-4253-8925-9cf84191dcab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b27f65bd-39a4-459e-baff-63ab13d0c5df</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b280545f-2840-45bb-889f-132000157dc4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28095ce-6411-425a-b145-bb5a5c210e45</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2814f2a-6b09-4e1f-af46-9bc58d71fc5b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2817036-e2df-4e42-81e7-17cc0b61e5cb</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b281781b-743a-441b-94f9-f9d14cbde2fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2817cb9-29f0-4f32-8bd6-9942623a1a27</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2820a54-f883-40b8-8621-9febb76b6ec8</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b282cba1-9fe4-45f6-a7db-4cd02a5bfb89</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2830b9b-054c-4e45-8ca4-f4d3f52b9be3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b285d689-8042-4be0-b35e-42bea74403a4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2863be8-1f2a-4102-941f-6217191bc706</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b286b53b-26ea-41a4-b709-ed20d8781845</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b287d749-5d63-44ac-a235-144fcf468a2d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2886122-5093-4c13-b320-3bc9c881eddb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28885b0-794f-42de-ba1a-b0b1b08cccd6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b289c049-5db7-4b8e-86ae-aed74e6ca45f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b289cd22-6571-4874-9ba1-4bcbc7d80636</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28a0619-6ecd-439c-aa3c-8ddaa7a167ba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28cd573-96bc-4a70-9399-dc8f84d231b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28d1398-e745-46b6-aa4b-2ecc7a697aa0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28d7432-057c-499e-bfe4-fda4a408c20d</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28de8a5-db18-4883-82b5-1dd06d9def13</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28ed8af-ed32-40c4-8b12-0781b2148f60</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b28f959a-075b-466f-802d-ac744db80c42</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2910ba7-784a-4d56-9a2e-299fdf0b58d9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b291b0eb-61fd-4304-a707-2c97c9d1eec8</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b292f26b-c4ff-43b7-8d65-0113454a4891</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b294e670-8b77-461a-903c-75daebb38d54</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29630f2-a43b-4c57-a204-0aaf9d078d9a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29688a4-744c-4e4b-a47d-5a7be4029b97</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b296bec2-2c39-4cba-a532-0eae8fcc3521</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29713e3-4e13-4a5c-9a33-3ae977050f00</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b297287c-a640-4f72-8780-ea867c237c0b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b298764f-44a4-4033-a1fd-9622243cd3e6</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2997fef-49e7-4270-89d2-b323cd40fc43</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29be6d6-676b-4635-9c22-46b419ba6897</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29e46b6-ce94-4f67-ba8d-3a3b46a54e69</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29f1dda-2398-4ec5-840b-303fa7e3e338</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b29f325d-4941-418f-aa9b-fec0094c55a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a019e1-d6ac-4533-9aaa-da45fbc61ae7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a03223-f90f-4393-9ab0-ed8a3fdf09e9</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a057ca-f62a-48f5-a94b-2ebc3fc9963f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a19703-46bd-4870-bf0d-fbed6136b928</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a28cd8-ca40-402c-9f13-9f67513283c4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a2aa95-822b-4d89-b0fd-11e4111db928</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a31a60-4b05-49a8-8cde-a96731950b46</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a32487-ea53-4869-ac1d-ee01e68bfb3f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a403d7-2646-41c1-b673-4a33e21723f1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a49c72-d374-4890-984e-de7d9f21a1a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a4adca-a774-48ce-9e7d-e9300c10eb8e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a52bbc-bcef-4b0f-8a40-42df5edb531f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a55b25-8c41-4a2f-9fa0-7452707d2499</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a56938-2d79-4ed5-a22d-e402fa58d8c7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a58170-71dd-42f2-bb00-459b38bfd8a5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a5f014-af1a-4c01-b1e4-9187fdc21151</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a65025-affc-4272-96ce-7d9938bfcf11</loc>
    <lastmod>2025-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a66f79-131d-46ec-bac7-a1e459eb8d5f</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a68c3e-6b6c-456f-ae03-c443dac89fd2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a6e74d-840e-4e4f-8c9e-97663bf70305</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a715da-0508-4fef-877f-6a20fc1a9518</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a943c6-2fd5-47c5-84cd-c88aee545096</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a9e6a8-9d58-407b-8526-a199d6f2f122</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2a9edcd-2223-4b23-b1a1-b0448f6e0e09</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ac1008-0d99-4bde-9172-8720d1002240</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ad8fa1-aaed-4e5e-8f76-368e276beda0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2aeb064-2763-4a0e-b45b-db8e58559790</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2af0c09-fe72-46c4-97d9-2c387c8dae8f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2af790e-a584-47f1-9eec-ab4dd52d9fba</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2afd7e7-69b6-4659-857e-ebb5e7b3d8ee</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2afdc8d-9f00-4eb7-8e6b-9130e7c609b7</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b0e742-36b9-4818-b554-0513d3d6e6cf</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b0e74d-5f71-4df8-9920-cc4c02c060b8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b146f6-9d73-4fd1-b896-76ba60fcfd3d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b1a118-3eba-46a4-8291-1e6f24056aae</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b26a16-573a-4687-b025-8761885a1ab1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b2c2d7-f68e-4d49-b82b-e96bd5677c35</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b35f24-47c1-469c-8758-492206b74eb7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b3d61d-99ec-4fb4-91b0-dde2f14ff4ed</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b3ed0c-ffde-480b-bf6c-c2a08a81fa49</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b3ed44-6b50-41fc-b90b-85defe2c53ea</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b473df-bc41-40ce-a813-9c4e27aff6f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b52091-1a3e-4f80-8dbb-933852896dde</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b54566-f64c-4fb6-b09f-db349ed1ebc1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b5be6c-bf9e-4abb-bb93-7f8779e332df</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2b9646e-6898-4830-8913-30c65f680a3a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ba1c19-86b3-424b-bae9-81e30b9bae46</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ba8b00-fa5a-4743-ae38-efdc88ed3799</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bb1955-9c07-4fac-a5fd-de1934f8fad1</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bb23cf-d583-423a-b8fd-aef98fe900d5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bb7994-7cee-4062-956a-5ea862f0bfd8</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bc1f06-903b-4b55-9d64-3a4b41f508f4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bc6087-8fc3-4857-b591-2a5b2d6fc238</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bc8a56-3f88-4423-a5f8-74cf471a59d4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bd91d1-3376-4d27-a8f9-444056043d5a</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bf0253-211b-4842-9582-9c572b5adf7f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bfcbc4-ab6e-4c75-9dce-c091412a7183</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bfe519-256c-409d-acb9-4fd837d2dd23</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2bffe96-bbb2-4af1-abbb-03ea801a07a8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c025bd-4e66-42ed-8c4b-1640f2cecdbd</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c090ae-9e9f-4d35-bf43-69abbaa07779</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c1c4e7-a96f-4e4d-bc09-0db0bf11cc57</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c2b252-7ade-4236-902b-cef7fe02977b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c2cb0a-dee9-49c4-9d36-ec34b9d6442c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c365b6-12d2-4541-84fd-72375e0c256c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c3d841-0c81-405c-a33d-b8739f23d34e</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c3fdd0-f376-4701-bef1-9d59f283c6f2</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c43754-e254-433e-9a80-40ddbb954cfb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c488c4-449a-4d1c-89ab-c6bdfb7527d6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c48e0a-ebb2-4c93-9bd9-469553f3b7b7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c4dc95-92a8-48ad-a6e6-9c64754f9662</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c5b343-da77-441c-b32c-4a58714eb302</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c7802a-117c-49e1-8e4e-5a715aa5fccc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c7a41f-9398-4093-b0ec-e8a5a025654d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c918ac-bf9c-47b6-b7b0-324c7332994f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c9514d-6020-41c4-9f63-545bb050ce2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2c98420-bfed-4583-bbf5-ef0f2f2a54c4</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ca4414-2cf6-4d82-bd5b-f0f4f9b692d5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ca6eca-0d1d-41ca-aa69-405de75b19c7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ca9e6d-75e3-4d62-b40d-1df8c1893f36</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2caba4c-28e9-4f69-b97d-74465a0886aa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2cc7d03-02a7-4d8e-86cd-9b4b6c29132e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ccd198-d8a7-4fd3-90f7-f659e3dc7697</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2cd2f60-f661-4d49-a83f-8cf0e31a4abc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2cd749c-c792-4de4-af11-5000e2d7b2ee</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2cfde6e-b170-4674-9a80-30e51f9b750e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2cfecd4-cab1-4ea1-ab1c-1aaef614aa01</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d06fd7-b556-40a8-9154-b1c9644a5550</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d0a939-5d45-4edd-ac42-d7ed066fe5a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d1f82a-25a9-41ae-b14e-35d78dc46870</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d58dbb-774d-41d8-b4a0-bb89f1ae275d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d5d8fd-450e-4978-92fd-a9d69e2bf782</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d5ee02-2ef4-4ec1-8508-f84ee099d9f0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d642b7-c467-423f-b140-f7ba7e81151f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d738d3-83b2-4511-bccf-6bf923b14b1f</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d78125-510c-4b7e-8e53-375a713e2042</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d7c6e9-6f69-46bc-8048-ea3efe363665</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d7ff11-3804-4ffc-b969-b0e5c85af908</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d856f8-fc51-4681-bcbd-ea6a78e20986</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d87c91-2281-44b9-818a-ddde1856ba62</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d8a524-4f4a-46ac-982d-08c44cbbcd11</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2d93c26-d226-4a81-a411-948bc2deb218</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2da8918-d1cd-40f5-9338-86b5a2d5a55c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2dd1c1d-cbb0-4765-ad44-0eae2430717a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2de176b-ddb5-4101-83ac-46741d53beb8</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e04873-567b-46c9-8d34-99edaae76aca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e206fb-c300-41e5-92d7-ab3af7452e96</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e4184b-7fb4-4ff7-9808-5ad5e7c0f507</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e4f2f3-a56e-4df6-95b5-e0300c633a3f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e59d02-7df1-48f1-bae0-b6622c98b485</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e69dbb-a985-4812-bd37-cc720077f6de</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e730d1-a329-410e-a57d-da310fe36124</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e81bc1-09cb-4c9f-8e93-15ce866dd7de</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e8cbaa-72a5-41fb-be5a-3f40973aab51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2e93836-b26b-4a5a-8724-f57a5ab18256</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ea226a-624d-4c49-90b3-7046c8035ee3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ec803a-2101-49b2-9988-39b252706da9</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ed01bb-6dc2-4333-b854-6132aebee6db</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ed9f09-bb9a-41db-ba84-b07b7a4f8595</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2edb800-cd9b-4c25-b702-df1ba511ac2c</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2edc03f-3cb9-4ed6-b4b2-ee9af3ac3899</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ee0345-1be3-44e2-a251-a8e77ab82193</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ef07b8-67d7-4fb6-9ce9-60192677d8ca</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ef6c99-179e-4015-9da2-504486109a74</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2efb981-33f5-4229-867a-1d8d338cbda0</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f03c49-0b1e-43d7-b9dc-d6cde18cc8e7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f09fe2-2480-4379-a5ba-7506c4168d32</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f0e279-6718-4ad8-8cb8-d92916c12c39</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f0f361-345f-4cab-b366-ca1bfc6c2fe2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f133c8-93a7-46e9-96f2-6f73f4bf3075</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f179ac-3f0d-425c-bb05-d5c67a1d6ab0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f1deb9-f5b9-49c4-8e0d-7898038958bf</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f2283e-3c16-4c31-8b08-651f402329b2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f2cc48-b2cd-4c26-9a86-c3909553746f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f3135f-74ad-444f-83e0-543952a9efa4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f34e73-bb14-4958-8a70-c2650e0f389d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f43a48-fd60-41b0-a0c0-060fc672f7c6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f458d6-e1e1-436d-8835-ac16aa284d19</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f47429-a1c6-4e4a-a0c6-d18fcdcc5687</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f5441d-5062-431e-a922-8642aa7a857b</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f5d618-a8ad-4d77-883a-83a46f9c9520</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f6fedc-af33-48f0-9ce6-e9bef911ed94</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f7289d-e61d-49a8-ae52-f93ac3f2e881</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2f9779c-27c3-4f73-bc16-359ff79c8d70</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fa6e46-3ba0-4ec5-b4f3-292610aea383</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fac770-859a-4398-ab1f-ee870e5db9db</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fae53e-972d-4402-ac11-efbc4b08c916</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fbb50c-30b3-468f-b0a3-e38780038612</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fcbde3-2e67-4a09-9549-fd53500e806a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fccae2-9bb7-4638-a0b9-6f0432e56807</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fd0c75-abe6-4a83-940f-970617a6c88f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fd2300-6e28-4e66-8ac9-d0fde58757fc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fd7382-4bf9-485f-8435-12f6d1b6914d</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fdfd98-55bb-42bb-9781-f2ecd1e0a043</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fe5334-21bf-485a-b0d6-cbbf10d6c635</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fe6101-77ca-4013-8276-74d0bbfee997</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fe9ba9-150c-43b6-8100-d77a4d7ec61a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fea10c-9787-4322-822b-6f7ee84e9b07</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fed1a2-2aef-403d-8c3d-ce3049e04a5c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2fefaef-a30e-480e-8cf8-080bc73b8e70</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b2ff2ed4-8904-497b-ad4a-74bf6010a713</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b302528a-e3fa-4cc2-b74f-b16b2d9981b8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b302d0ed-03d3-4e17-8c04-5cb501ae8fed</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b302fe1a-4428-4b90-93be-6d37f90a5d41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3031a02-0678-4222-a04e-ba98a4cd9b41</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3039296-d1d1-4c18-9638-7287a3339da7</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3044de7-ea93-401d-a5c9-619cfe6ab4a5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3047f50-2864-48cd-8bee-8c2f168bbc68</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b304d14a-21ed-4143-a10a-42f93fdcf633</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3051556-870e-49e5-9805-63332a71bfe9</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b305f010-ff90-4d5e-a3d0-246f70c42496</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b305f1dc-2f18-4b7f-b881-fee781ecddfe</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3068de9-e54d-43cb-9351-831cc27be0b3</loc>
    <lastmod>2025-06-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b307daac-e1ae-4982-a654-57ac2ad91c5b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b307e115-2a88-40dc-8d55-9a5c5eab9dbf</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b307f163-6c30-4f14-b00b-55a6875f8d2d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3085ab8-1315-4b67-9560-9bd1ee6299c3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b308693f-07b8-4a2e-992c-c07e050018b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b308f7f9-3e34-4af6-b801-defd254a931a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30921ca-01df-4d8d-b41e-d9cfa96dc981</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3092f5e-c7a1-4a58-8adb-4c4accddba35</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b309f440-cadf-48ef-9517-e004b702633e</loc>
    <lastmod>2024-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30acd27-328b-4e9a-93f3-92eaaed7b570</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30ada33-7858-4076-9c49-2c6f234a1ba9</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30b1aae-b924-4b29-94f5-5eea5f924401</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30b4cf0-7288-4cb0-b221-eadf1eb6340f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30b6c80-de5d-4469-a8a6-932d3e67345c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30b8752-6c49-41b3-8338-1ac74fafcb84</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30ca891-652a-488f-a4aa-278225b6abe3</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30d066d-6a37-4675-9aac-f4d9ee15d5dd</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30d7d2c-ddc0-4aa5-b47c-8d747ac34c6f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30da81a-eb8b-43cf-a3f5-89d46acb75e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30db2c5-4cc1-41ee-bc73-c5bfc0cdc9c8</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30e2b63-b852-49c0-9157-1f976a3404b6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30f2b17-13dd-4037-beea-9e14d6f0de15</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b30fec03-bd1a-4b74-b784-04e7ad4e102e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3102b61-947d-475f-9144-c47f63c7ae35</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31164c1-1069-48ba-a276-78d5e0211682</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b311a21f-9a88-474e-8a67-ead41eba5475</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b311a796-8903-4d91-a33f-b687c8ce58f2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b311b969-7563-4dc1-b187-917a76a7b04d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b312f5e4-eb01-4d43-86a5-291fb96a9508</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31301f0-78c0-4ab4-8258-2cf20b7edaf8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3138bef-6748-43fa-83db-490c18ab2361</loc>
    <lastmod>2023-05-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31406fb-3075-4e89-9e12-12c7decbda83</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b316ec09-0f58-494f-b2f7-ba522e32e9a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3174688-2ad7-4ad8-8f78-c8e7ff1c2bf9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b319a15e-f59a-4be7-926d-da53aa685abc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31ad3e7-283b-4146-bb07-278bd260ddbc</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31afe6d-fa00-499d-9b34-80ea602a4b41</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31b0d1c-9e43-4c26-93a0-5c28102a9aaf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31bd335-e7b2-406e-97e7-af57daca7401</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31e2242-b31c-4994-9755-4198eec28e76</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31f1c22-4bc6-49e8-bf88-91c7c971d913</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b31ffc56-7356-488d-ac74-95330ceb89d7</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b321241f-c4bb-4157-b15d-1d13112bf054</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3217943-c123-4e0c-a154-55954e1deca7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b322f694-07cb-4bc7-bfd8-7db9a0288e89</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32592dc-e937-4c2f-8ae5-2e30d2478842</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b325a0eb-ada2-49fc-b5f9-ee67808feac0</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3261b95-1945-41b3-9f0b-c905243e4bb4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32692ad-4e6a-481d-a2ac-90d7363c3f10</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3273e2d-b46c-41ef-87b7-0b1ded5fadc9</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3285dba-5cda-4d5f-932a-d1d210efd617</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b328bea0-4d35-43d7-aeba-ed8e82a976b8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3291753-d3ec-47ee-826c-c49a0898e47c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32a31f7-1e90-42c5-84aa-df71115177f8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32a830a-ab56-4e7d-a2cb-37a400e6fc6d</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32ab4ae-0b16-4b79-aa52-6b96c9dc0846</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32b8cb3-1e54-4cdc-8023-1616091eab62</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32bfc42-8eb2-4925-b89b-ada58e85cc39</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32c25ad-73d3-4837-b437-744e2453cfa2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32d035b-27a8-4a10-8169-5405ccb949ec</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b32f7f23-4751-4498-9bef-239df669dc41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3306ffe-c7b4-4dce-b4d0-b7525239bf11</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33158f2-5928-4430-89fd-73723cfa1ff5</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b333090b-64d8-471a-b015-79404ef701de</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3331519-e0dc-4db6-bcb2-bf796bb3f9f2</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b333355b-cf89-4234-abad-79ac6e85b459</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3342168-0a04-443a-aca4-041617f45aab</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3349d0a-6f5e-4220-830b-79b9bb440795</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b334c891-49fc-4664-a915-8d6476ce34f6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3360f21-636e-430e-96c2-04a3de1c0477</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3361843-b449-44b3-bb5f-fa1c4923dade</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3372dd6-f803-4f74-b757-a692090b2955</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b337d421-a3bd-48fc-8bca-4adc03b4c008</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3395a34-6e2e-47b5-ab8c-594b5c36efef</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3396efe-af7d-4047-b8f3-ad1ff5bfa60b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b339b26b-e42c-4400-9bdc-661c67b8e44d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33a0cb2-d37e-4fbe-8aea-e664a9fbd000</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33aa032-25b4-4734-b8c4-eddd0f108eab</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33c103f-05bb-4268-937e-a0a65bcce3b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33cb765-f1a7-46fd-b6c6-1106f7ba648a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33f9bce-0533-40f3-919a-4874c6442db8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b33f9ee2-6c1f-4231-af9a-1fbd8fdf7366</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b340e110-bd57-4048-9ebd-03c14036a92c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3426618-e444-48a8-a600-09d27d38ee31</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3432554-accc-4f24-be78-f1875f521fa7</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b344b3a2-ec5d-44f6-9605-c37f484daa42</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b344c8a9-5f41-45e7-b26d-386d232ed171</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3461718-93d5-4913-819c-f1d4edd81ce6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34730ae-a44a-402a-bec8-7974944891dc</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b347f77d-5ff5-4b40-9c01-15e23add77c9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3488f48-e93f-495e-b969-42a5f8b9f4ab</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3495726-17fa-4210-b026-02b069275e00</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3497068-cf64-4b66-a8de-af44946508c1</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b349efb5-fc40-44bd-8ce9-8ab56667b473</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34a6e0b-5731-4946-9bc2-2dd2ab74e75c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34b72c7-dab3-4590-a4ae-371bb45fa544</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34be330-2254-46cf-8a73-b28dc7719e1c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34d7c07-028f-4bd1-9fef-744b4171e757</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34dcad1-8a9b-4870-a4aa-569da3d0eac8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34e2056-da25-41ea-964a-f67dd397e074</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34eb27f-6b4c-4283-899a-f794442e0146</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34ed4b5-c825-473a-ac8b-dc011f12ca98</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34f3056-04d4-46ba-8181-d2c164eedb4d</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b34fc74f-5f68-4700-9f4a-2d5e513ba063</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b351a119-8b73-4f20-8463-d7e0c8efeab8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b351c3bf-2dad-4afe-8698-fc371a95dece</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b352ab3e-d244-4444-a0d8-9f707e3c2f23</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b352fdf1-4418-40f5-8f3e-fff023e0ceba</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b353bfab-f0c6-4c88-861e-8efb60f49883</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3540fa6-422a-4c38-8124-f8d52307b70d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3561fad-8fe1-4bac-968c-a8b1184d02a1</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3563662-12d5-4cfb-a419-12da0c005345</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b357227a-a49c-48f4-aea7-f1ffb6bb8074</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3572280-11c1-42f0-9196-f651e91cb4e5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3577a27-5ea8-4826-afc1-f98c9bb9263c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35913b5-1400-4e92-a235-6b60908a2011</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3591965-711f-43f6-a0d7-cd29982398be</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3595fa9-340b-4576-ac0f-8af6110129b7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35b35a4-c36d-4ddb-aef7-268ffe152994</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35b52da-b040-422e-a60a-5d4243b0e202</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35d0759-327b-4b0e-9310-f039cb34b033</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35d7b1a-5535-4b28-8a6a-11dbbd8a3139</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35da275-99cc-4edf-867a-d061d7d7d30d</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35e671a-308b-4a43-90cc-e20163532e3c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35e6c34-6559-4247-86e6-645804117c19</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35e6d18-71c2-4fc6-84fd-4a1ad9703f27</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35f032d-2806-4a5b-aba6-5318f7c92788</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b35f6a02-d5fd-45bb-a75c-83f8642c4796</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36060ed-ea1b-470b-a2e6-8b6c07522d98</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3609dee-41dd-4556-bdd2-4e2e29521c16</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b361839e-0920-4a6c-b4ba-8105335dea62</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b362340f-6319-4643-9f34-6614ca6d2777</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36272b6-e115-46fd-adb9-352640c74ba2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b362e5c9-3ee3-4399-b0a0-540979031b26</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b363efb3-b619-4ff9-b901-eccb04f2b838</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b364936a-8bc6-4f4d-a633-a3f4ed57270b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b365d417-4cf0-4020-8ecb-55f054087480</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b366bcd9-754f-4ce6-912b-1a8eb4cf3120</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3680269-f58b-4b4a-965e-3126fa6a16e6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3680edf-5b8d-4916-b110-bd9d33b7a634</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b368be94-4b13-451d-9dc6-42ac4cf0a2cd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3698f37-0b80-4b65-8fcd-ddf900907b2f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36a1989-75df-4c26-9f99-50b490156ed8</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36a76cc-5b1d-451e-b193-aee66de3c318</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36b8e75-c86f-4112-8436-e995e669090c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36c24cd-c946-466f-8482-2eaf2343ea44</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36c4b8a-3776-418b-803c-bba74954946d</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36c956b-16ea-4ce5-94ba-c678caeaaff1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36c9b61-a0c2-4031-9b1e-9b3802ca3d63</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36ca6ba-a5cd-489f-8409-0c44d9c74f50</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36d261b-b85a-4cd9-b972-c0c509c19a24</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36d5b96-e967-411e-a123-367daf58932d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b36fd5e1-f7fa-41d6-8f69-fe786f3be561</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3718234-8ed1-454d-88e6-ed125a57eb13</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3725348-bf61-464f-9c4e-0a9e6f1000e6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3737498-08bb-4167-bd6f-e398db7c9acf</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3746d0c-d0e4-4377-9c8e-b1a24aa61c00</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b377aa08-cdcf-483c-9793-cdf978ef3d29</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3785e3f-1d73-46c8-b909-ca643236cd9b</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37ac34f-65de-4a54-ba1a-6c000f0a8eaf</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37af97a-47d9-400f-9922-551a2ba7f685</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37b2462-eba3-4a93-9387-70a09f86fa4b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37b7ad7-1f1a-4f72-b75e-5e3163ff92ed</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37baf7b-afe2-471e-a372-85fa27f711c8</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37bf16c-6394-4f64-9c47-83ff268d4e77</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37c98ac-1cc8-4baa-ada4-1a38c6f52b83</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37d9b51-bbfe-4682-a00b-10ad8d6c1167</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b37fb17c-8b8a-412b-9132-0d631c6d848c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3811bda-ae9b-4e50-909a-acd575ab9e87</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3821413-5522-45cf-a13c-63c1b87a33b5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b382964b-dd35-433f-b92c-719125d97697</loc>
    <lastmod>2025-05-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b382bf17-171b-4294-908b-6b1d888b9211</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3830e4f-cedd-42ca-b8d7-45f53a251233</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b383263b-c31c-4a74-bd9f-4983f7c63f2c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3848ecd-354f-43ca-b75d-d70cd398571d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3857821-f6bd-42c2-9e7e-fde9a26e936c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b385d16a-ee5c-418f-8e1e-280d775b2bc5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b385d67f-e9fc-4542-b7e3-4650f5f3fbad</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b387024a-5213-4475-a43a-702a04badaa6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3877599-1ec3-4aab-9bf6-24ebbc030d77</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b387b5d7-baf0-4e77-8320-8159d4615b78</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3882042-af1f-430d-8ae0-978ed92d6257</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3895cda-e1a8-4354-b0bd-3903c45aa18b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3895e7d-3ae5-4c8d-9446-27f3bcc05026</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38972ef-3ff9-4de3-a37b-9d1913b04784</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38a5095-ae95-47ba-bce2-580ce149192b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38a6ad1-02d5-413e-8b4b-1110ef7b945d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38b66f3-4945-4e74-bbae-2c30159be680</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38b6822-b19c-40a0-a278-715a03435fab</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38bef76-0dd9-4955-b1dd-0db8e13c639d</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38cfd5f-7263-4177-a935-6c96561a13e7</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38d3aec-9482-46ff-bee5-8985591b6319</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38e409f-6e87-4e5e-87d5-4acdc46bb3b5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38f5071-286c-4834-a3c8-42cf634bb39f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b38f71d2-7df4-4933-b3af-8edbd7ef0a6e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b390739c-cbed-447c-b4fc-a38030081859</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b391a0a8-25dc-4b16-bfea-51e9f08ea117</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3923398-dd8a-42af-99c6-72f90e4e69a3</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3932c42-a74b-4617-aa57-6281bb3f46aa</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b393317d-ac3b-4d41-8401-c4b8ca106988</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3936c90-3455-4ebd-a3b8-fe9279dd146d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3942815-fa68-4237-8a22-939c3d1305d9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3949538-918a-4a20-9cc7-9ec85c2206ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3953412-8ea2-49ea-aff5-91652c4ba705</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3959aa7-352b-4f36-8a96-dda86fef81bf</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3987522-bc82-479b-9301-a8e76cd2902a</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b398ccc0-5f2f-43de-9213-98778615790c</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3990b9a-9351-4e35-b8ff-a794451fc160</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b399d530-24fe-4a4d-a1b1-019872577d57</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39b1397-5aad-4227-b657-82a20445ff1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39b5152-2ec5-409c-88c6-3609eb1d9dfa</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39b7b42-9e1a-47eb-9c99-f72b5172b618</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39be748-c6ee-4259-8041-795dccb9cb08</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39c0748-44f1-4c21-9c95-7689999436eb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39c3413-38b5-4744-8624-83fd03463eab</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39c46d7-9536-480a-bc8f-976d6a6b6b6d</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39c9253-d589-4b5f-8075-2941ab2ac71a</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39d2305-8b65-4d50-93e0-03b681f4cacf</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39d7155-566c-4387-919f-2589e62ad9b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39f5951-9e2e-4f08-9f45-a7433e91b2cc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39f5b97-295a-49ac-821b-2ecc5b66c1da</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b39fb241-2d54-4f3c-bbc6-124d491222bb</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a0b895-8b78-40df-8650-14e4f709906a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a278c5-ba60-4990-9401-b7e5fc31759f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a2f0fe-ec27-4f80-850a-f1c8761ae604</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a36063-d3ac-4bbb-93d5-4ac96226ea57</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a3b915-9692-4bad-9f0b-1a5d1cb83ada</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a4eac8-7044-4a40-976b-804795c112cb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a537a4-22f6-4f1b-8df4-d5a03cf4c26b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a606d1-33dd-4309-83f9-b33bad19b667</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a6c179-3abb-4fc2-8a0a-16fdd77a14a5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a8277f-6aaf-463a-9f32-7b62388c58d7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a82d17-bc36-4c37-86a8-d0c0b6e06da2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3a929f8-ab3a-4a0d-934c-10140e435616</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3aabeba-6c91-4a32-9b3c-794736e0037f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3aad796-95f0-4962-ae27-d8fabbfb8142</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3aaef19-22c4-4b41-b54d-e803854255b0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ab1e5d-5252-4b1e-adec-cc2b365e4dd4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ab5269-acd7-4b3e-952f-770fa5a3804f</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ac34f0-acd1-4978-968b-8401a3528f6e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3acbc64-0029-4203-8f7e-4b3c23322fe7</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ad28ba-7591-49d8-8ca5-9bd123835d24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ad2a17-3737-4410-b1d8-13bbc5ba4ccc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3af7906-2629-4af0-b1a4-694769815ac1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3afc925-c0b5-4d68-af5b-add1bfa23198</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b11b79-a5ca-4aa9-bef7-a7b5c685c6cd</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b39013-69e2-4e19-924a-4106456e9153</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b5b4b1-14a5-460d-ad48-aa38ab103782</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b60d0a-c73b-416f-b2b3-0d7ea5d35584</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b697af-e77a-4986-8102-7915b911abfd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b6ba63-77b2-45db-9f94-1839d058a238</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b81b0d-0164-42dd-ba45-e0e63d8ee1ac</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b9a5eb-8ace-4cf9-8cf7-67c1f52b7d60</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3b9dc3e-3848-4d8c-8749-f9ea09dd7035</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ba4ce1-8451-4423-bf0d-91d7206fd19a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bb8ee6-a38a-4393-a0dd-26bf54d757c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bbbf2a-831c-4a99-b849-ade3a3c99e20</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bc330d-0e5e-46a1-8a2a-831d1621a5f4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bc49c3-4ccd-4021-ae61-0ae2b06695a2</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bcfc36-3815-4a1a-a02b-b70b5dfe4136</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bd9b5a-1e1b-459d-9496-0698afaf945b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3be0c4a-45df-41dc-8ee9-4712667b821f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3be28b4-3091-4150-98be-5c60b1142226</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3be7b41-2935-43a3-bfba-9dcecd2d87c8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3beaf3a-0c5b-4f62-832e-f0ab8ef7e8ec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bec55b-33cd-445c-b935-bbe65fe6ca98</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bee24a-945a-43b9-aba1-db3b22541618</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3beeb1d-0b2f-4016-9b5c-1d75b80a6fcc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3bffd00-01a5-4907-8df8-1d8333a8f152</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c03188-f7ed-4e58-919b-a321d4221dfe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c0cd1f-d22a-460b-90a1-ebbce715ef01</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c0d65d-8826-423c-b054-c7c45ba0f59a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c10084-92a9-41a3-98e5-63196a3d24f2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c1236c-bfbe-4710-8622-f8b70d0a92c1</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c1e05c-a22f-44c2-b5fb-82c190328f89</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c2ccaa-79af-4006-953b-6320f07c52a1</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c33196-5681-44e6-b8b1-71b40cd86b14</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c41d65-818b-4c4a-81be-6ccca98fd67f</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c49ea4-b0d3-4a20-ac4a-f74f5212206d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c4fa58-984b-4802-a911-7a6101f9526f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c5810b-cca5-4b0d-bee8-34543073c04e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c6ba5f-8627-400b-9052-6cd20dabc924</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c726a9-c7c9-4d50-a25a-8a42f88b29fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c7a882-1688-4329-b2e9-57827a42e480</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c819f6-7a7b-496c-83b8-e494025d290c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c82ee5-c1da-480f-8f14-5fb80b1eb9ef</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c8910e-56b9-48a7-bd43-ae5d4a68c9ef</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3c96314-1768-4a81-bf0a-9e22d670209f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3cbe9e6-4cec-4dd7-b1c6-9f05d4ff5711</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3cbfc47-7600-4f33-b234-7ce504422276</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3cdb4e3-96d1-4588-bcd1-1666f2e33ed1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3cdbc8e-7f61-458d-9fc0-e9f52c8d6abc</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ce6896-4fb7-4647-8575-3de260aa73bd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ced229-4066-49db-9b6a-25f870f3ecc7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3cf214b-73d3-4e86-b2a3-07f6cb35cac1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3cf7179-59d0-4fe9-b314-ce4606b171fd</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d0cdb1-6020-4ba5-8e66-6523cd139742</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d0eac5-dd85-4245-9a9e-e912fa3efc0c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d10b04-be74-43ee-8a0d-2e5a6ffa8b08</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d2e8e8-1904-472f-8be7-418494d3942b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d351af-bd1b-4ca9-b73a-cee9a407842d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d37384-d068-407a-90b0-1a52f2434553</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d37e7b-094e-4a2e-8af8-2f79485d1443</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d3dda0-4537-43b9-b11c-05cd218fc919</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d428c6-c63b-4a1e-85ba-f110198810ca</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d52719-c66d-4143-8c97-91793ad95097</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d58b10-f6ef-43a2-9c22-6e835676d171</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d5d2ef-2471-4103-b5ad-435a4bc0b578</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d63c54-bee0-411c-8d21-6f72d58e45ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d6e712-a29f-4c50-8609-c5ed284b34ac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d826dc-bb48-4fd2-90b1-677ebf4c3942</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3d8d7a1-789e-466a-bc74-2989a23226dd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3da34ca-ec19-4ae3-b2d6-5539f78aaa7b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3dae829-e1c9-4d9a-a1ee-d636b767f94f</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3db4b9a-5f44-4284-80ea-53f71ad2f39f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3dbdcf5-3493-4cd6-942c-c04640a15457</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3dc9df6-6aee-4d89-840d-0f295abd8ced</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3dd379d-0cec-4bff-b7ec-f62b5d171c72</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3dd6252-ab6e-4aed-a28d-be5965b28fa0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3dd7f6c-a615-47ea-9145-3f027304559e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ddaeb6-9d61-432b-81fc-c02230bd27ac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3de6cf8-58e9-4f1c-ae82-f376032fe723</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3df62c6-7a89-4f16-8e84-60410d5400c8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e02b61-7e55-4f76-8db8-42da24b858af</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e06e4b-33e9-4d5b-8837-d22dc295e34a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e08bab-dcd1-485b-b959-11bd56e303d0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e0b0c3-32cd-4f48-bbb2-bfd948d9b7c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e17425-777d-4708-9373-d5cf0a067abf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e190a9-a7e3-43fa-8331-2a021e988390</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e1a2e0-3a58-4419-90b5-a66a2332e895</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e21a32-800f-45fd-aad0-35d2bebaa046</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e239a1-f745-4829-88ee-370a205bba0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e3ee44-e2b7-4804-9422-7aa08e57dc26</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e41ad3-2195-40bb-96c7-2fc1412a7445</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e47437-5383-4481-ac37-e1dc3d700165</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e55ae9-2e70-4052-b61b-ea2ba70c9d8c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e645f3-c1a6-4eac-8260-c1a2bb5e8c23</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e7e93b-6f13-470b-8dcd-e3012a724290</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e7f4c2-3e3a-435b-95db-662be5e848d8</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e7fc0c-4b48-4da9-a52b-74dcb8f57dc2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e90b46-df8f-44dd-8eed-5f622e33c60a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3e9c11b-2947-47a9-bcc4-ea0b9256c2fd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ea3231-6960-46b5-9acf-015d419979d8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3eaca16-9b45-426f-b15b-7216345b08f2</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3eb20f3-88ee-4e3b-8ca2-9eefc438f5b1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ec1d1f-f730-4209-b27d-5bd5f81a035e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ec2d1c-8cdf-4008-a649-0e4bb7f3d51a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ec5e38-1b9b-49e2-bbef-a368da85a9f5</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ecd157-dd7b-4504-a937-f41bed16f84b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ed7238-dc76-4ba3-947a-3d382bf0bb0b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ed9299-c9f4-4ecb-a5a2-9654fa5289ef</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ef0b4f-688e-41d0-9fe0-d77d947f0ed7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ef7a0c-ad1b-4fb9-a014-329be8d22018</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f000f3-666f-4456-9511-a2ce111f68ae</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f09a05-eaed-4ae8-a0c5-a3bfd7045026</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f1071e-2c56-4692-bdc1-90b2dbc15aa5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f12d89-14f8-4d44-ae86-965120032f19</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f1740a-aaf5-409a-815a-0654b66fdf76</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f18092-8a33-4088-8332-dd318cb3687e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f232c3-1d5d-4b18-b280-1a951c2eaf6b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f253c6-22db-45d0-88c0-371e679571ee</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f421b7-b92d-4fc0-a788-89de3c200a3f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f42462-f592-415c-8eab-72ea7b9718bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f45c87-f6ea-4e13-bfae-2fd74fbadb49</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f46fd5-9ff9-493e-a7ff-473c524b71b4</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f50a7f-1edb-4793-89d0-cb02a887b5f8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f5504a-f64e-4216-8bb0-b20071e1a61f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f5b8f8-c441-4697-9c16-bd3c69cdc705</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f5dbaf-8a49-4178-a6bc-d3a1265cd166</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f640c6-0dca-44ad-a57d-02b5d4063a3f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f6dc42-1deb-47e6-b972-528e0f77769f</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f7c79c-f452-40c9-9598-fb204f1f0af2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f7e4d5-a6d5-41fb-9f49-b9a992a42eac</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f840d5-d11d-4b8e-ac13-3aaa26e13b65</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f86775-ba5c-4ea6-8b61-de8064234373</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3f9ab03-6c64-40ef-a4a7-f77af04fe406</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fa8250-fdd2-475f-ac94-c384d2673288</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fab7f0-9704-47af-89a4-bdc9e78b6ca7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fae329-7d73-46eb-8d85-730e65ace14d</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fd1cee-0397-406f-ab0d-76e60f421441</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fd81e3-345b-4740-a79f-122e3cbd2bdc</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fdc708-24c7-4ad5-843e-cb5add21e167</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3fe6d3c-8d94-41fc-80d3-808b0168938b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3feada1-e8d0-4d3d-a46f-b9dc5afba365</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ff498d-4a5d-4809-b391-313cf13c88e4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b3ffa90d-719d-4b2d-a228-2f0171783008</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4006193-76d8-4807-bafd-ed8bac65b1a5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4009243-aef4-4e19-8f35-1ce934f0240e</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4009bd4-e9e1-4c20-909a-244e729ae55b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40169e2-d0c3-4698-a195-2a6108fd5285</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b401da61-5d95-458b-882d-8c11e9cf2ea3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b401e403-297d-4d12-8617-44f92868eca2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b401f9d0-28b5-4cd7-a747-fd824e0c53cd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b403f012-1830-40a0-bcb0-e33b161b65d2</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b403fe35-bb93-4e62-8fa4-67863dd5dc06</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4046bfa-e491-44c7-961e-332c801639b7</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b407303f-1d99-45b2-87bc-38a4826c2e2b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4074934-56b1-4c9e-84e9-58c726ddb84b</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b407c6e3-beeb-42ff-97c3-a730aacdefa1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b408f6b6-884f-416a-9f7e-cdbfac3e0833</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4091d1a-6b96-4cc1-b679-0c63955f8301</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4097f96-e42a-4362-b627-8f875828dd37</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40b9b69-f955-476e-9fc5-d69c685d4fff</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40be679-263e-4af3-ba46-fbae96d3ad55</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40c6dc6-e6c4-4cb2-a506-f44354801408</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40c941d-5995-460f-a508-f903caa2a301</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40cad1f-0f4f-4008-bd52-8218e13fb40b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40d96fe-6ba8-40da-861c-ad4c741c2aa2</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40da161-2476-4731-89f4-b542aa18fced</loc>
    <lastmod>2022-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40dd9f9-2a10-4f5d-818f-c10488c44cf4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40ee771-c625-442d-9908-206778500b88</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b40f8f3b-b964-4dc8-b3fb-8d380b67e1dc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41001e8-7d52-436b-9e83-8a0396f63c60</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b410308c-1356-41dd-9e31-7930e0cf4c54</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4109615-7254-4bae-b90a-b3f8b486c5c4</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b410b52e-8863-42ee-841e-6599005d2f03</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b412daff-74f9-406c-b36e-e2e7937faccc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b413b681-a880-4281-ae93-97174b9e25e5</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b413d097-869b-44b3-b23a-834e1f32e9c2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b414fe3a-3c1e-4a12-820c-3cdd81693df3</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b415a6e1-ffd9-4e63-999b-4cc62e902aa0</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4161c9a-d4e4-47ff-8bb1-d5969646ab4d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b416d4b2-348f-4eda-ba79-66bcdc8148af</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4173f93-af2d-40e8-bb1c-8ab96d21076c</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41773e3-9c13-4eaa-a037-868dac22f4d6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b417b5cc-6bbd-4b6a-9807-0bc2971c7ca4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4188e93-e88c-4da4-af07-ef1e7da30ea3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b419031d-61c2-4558-9561-7cc5cd9d7acf</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41929f2-4160-4027-9ae6-26e7ca4fd808</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4196cc2-762e-4c19-a3fd-363422c4d178</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41b974f-573a-4355-ad26-eac77683ba94</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41bdb58-5473-4452-aaf8-d8ed2ef3f61f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41c6309-e203-4bf2-b435-788547b826f3</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41dc3b7-4b7d-487a-b793-455230190e49</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41e286c-c630-475c-b1f2-52dc2197c926</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41f0848-8db5-4f93-96ec-c8084aaf8cc0</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41f251f-9660-4ea8-add2-6e45bf7e677c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41f9747-4eda-4854-8352-d889ad5ddeee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b41fad12-8f02-450d-8fe5-22aec76b7761</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b420143f-ca84-474f-a846-bdbf7adca1ae</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b420690d-8863-43bd-a3b0-9be920e9122b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42070c2-13ef-43ad-9405-949eab1465dd</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b420867f-d09e-48d8-b2b2-f158e5ad4616</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b420dcdc-34c5-455d-a5ab-4da01828c2aa</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4210daf-dcf4-4085-a362-5915a86bce2f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b421349d-3060-4ee1-8458-059ab562e814</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4215597-59ce-457e-b9c5-21d42377834d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b422d2fd-44a4-45eb-898f-d68805191c3a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b423a1c6-4585-418d-827e-9884edf34673</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42443c6-df6f-49a8-8de9-345c7c180dcc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4247536-a5c1-44b2-b5e4-315b21000c04</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4249be4-b5e5-4cf9-82e1-09e6eb690b02</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4250ec8-1f90-41bf-8175-1dd90658d5e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b425214b-26c0-4b19-bd93-912a736fa77f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42644fe-2c33-4da5-8646-b208bbf9ec6a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b426fa14-6a6a-44a2-983c-2d05f9e66667</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4278fa6-cea5-4d70-a28d-963461b2dc12</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b429d10b-9d43-4890-bdc2-58fc2ebcbba8</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42b562d-cd7e-4cd5-b589-01e02054fd8c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42b7313-5043-46df-ae06-b7f5952d939c</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42bfcda-d672-442b-8c64-08bfdd6c6746</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42c95b4-f2e9-4a88-a45b-529c6b3ed13a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42cc314-4c44-417d-ad0a-693452dde667</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42cf1e2-07b2-4975-8d9f-5183d3d4a06c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42db486-01d8-4d7e-882a-510459f9e8ef</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42e74fb-6666-48ed-9e44-2313b786ce42</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b42f7c2b-0d45-46ef-ad91-fee44f2d4c4f</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b430eb2b-7532-4323-9096-46a817672584</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43134ec-63b9-41be-a1ab-30bf69d7f4ac</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b431ec69-dd6e-4005-890d-c6f8e185a702</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b432d3ff-f6bd-4127-b2f6-f35c9af20477</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43376f0-d7ee-4162-ab74-7e1f6630e883</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b434c560-a67b-40f9-9ce8-3ff730e6df79</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b435d425-57f4-4168-80db-d9207bfdf274</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b436c35d-8bc0-4889-886e-ee1c28ef3312</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43853c9-bc70-4471-8c01-1e5b48eae438</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4390b77-2f7d-41e2-9a1f-d5d5a4fab14e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4391423-9079-44fd-8780-65d4e51da688</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4396a97-60af-4cb0-a5bc-bb46abf93c88</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43974d1-7f79-43f6-a40f-4555a76469c0</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b439a696-95c9-4eec-ab9c-d1f8afb62095</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b439d634-11a7-4367-8e59-23e593788da9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43a2a39-6f4c-49da-9134-abeedf9ed6e7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43b4683-0a3d-4d82-ac9c-70eb85f34adc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43cd26e-5f34-4e86-8055-83d597a559e1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43d5de4-ea02-4b0d-8bc1-2a5405157c1f</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43d70ec-f716-4198-8701-a15fe0f6e506</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43d8f68-9899-4921-9354-9f486cdc7bb9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b43f5487-a8c1-465e-8ba5-39224711c848</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4403aff-e9d9-4704-9b66-d86b4a05b5ac</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b441b59a-fcc9-40de-80de-637a2a121245</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4443bda-744d-4d1c-ad2e-a53d372262f6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4445c50-7e11-4804-8636-cef140d30117</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b444ed9c-a6c0-4d82-a36e-f8caddf0cb54</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b445fcc8-9451-43e9-a3a6-904bf2aa6f72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44630c9-e225-4c85-9fae-69e8fa92566c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4485a6e-6c2a-476a-a317-2b323dec3f23</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4488f27-0c3b-465a-93b2-35fb07649260</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4489b26-16b8-41b1-9f45-f60a9b65f034</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4496d07-c2d5-489e-b89b-5ce1de516698</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44a5d93-88b7-4c86-a394-677bdbfff9b3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44ac060-b9c5-4936-a627-011a788c9c5e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44b7509-592f-4ec2-bf06-eb1a4da2de1b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44c3349-179d-469e-97bb-80c1f0e94b1c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44cf915-042a-4437-a452-88f18f783169</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44d0e60-29d6-4834-bce5-e16f5e1af8d8</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44d2e7b-009d-409a-b4fe-9a9ae9cb4326</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44dec0f-f1d7-4fb9-9e1b-e1cc9fbe04af</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44df64e-78b4-465e-807a-16e45cfc685b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44e7a47-f945-4376-b1ff-8453b862bc67</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44eaedb-7c16-470c-8384-81c983c6ef10</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44ec134-8c4c-409c-9dc7-a2efeee9ca29</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44ef93c-80a0-4b1f-b497-ff43c3725e34</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44f5be4-8f41-45fb-8737-eccfc93a4aa8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44f6c65-a7c2-4f2b-8ca7-c5771b3edb56</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44f84a4-f574-4624-b950-a88167bfcf8b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b44fdaaf-4772-4e72-9004-f548de0589db</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b451df38-5063-4f17-9e18-01fcc9fb5099</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4532bf3-f880-4457-b9b9-876ea48167f4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b455112a-3efd-4c93-a458-d7e5a197a9aa</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b455824a-42d6-4e68-96e7-bbf60db4cdb1</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b455ee18-35e6-4a27-9528-a0a3ed152a9f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4561159-75fe-42d4-a6d4-5f9baa42eba7</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b457d7e9-dbc6-411c-b304-6fa6aa1171b5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b457fe01-7292-4741-b453-76fee729f619</loc>
    <lastmod>2024-12-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b458a305-0459-433b-b04e-c97f077f349e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b459ac6f-ffec-4253-b518-61cd3d77a92f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45a0179-1288-48ba-bece-254310d3b962</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45b2ffb-17e0-498e-9924-e3ff8fb2ea47</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45b5d81-7fa6-42a1-bac3-ce8711cfb8d8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45c7e5e-f046-437b-bdd5-4ee085c65202</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45cc387-5a64-460b-a3c8-0266a080d759</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45cfab0-9628-48f0-982a-a0b5b413ef40</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45e9b70-ae5f-47f6-a841-1c5e53027403</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b45f678d-117f-4e83-acad-60ee3d431400</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b461c01a-3398-4134-a668-ac5e2f1b67df</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b462cb2d-ce02-4bb2-995e-19ed850d0b42</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b463921e-fd73-44dd-9589-c7a3a0c5d43d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b463d36d-2f65-4bdd-9a45-26e4653d6207</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b465548d-47c5-4c8b-8aae-db26c627cfb2</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4656921-6473-4a88-bb78-1a7461c9efbb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4659a62-6f60-42de-82fa-de4b89d041dc</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4660df1-db88-471f-83fd-5f43ae9f0b26</loc>
    <lastmod>2025-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46672ea-f427-4040-b1da-ae34d3fd7ed0</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b466c2c7-1f51-498d-88d7-4ee16c03d903</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46746c9-0382-4021-aaea-28b6c8f4420a</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b468445d-b5e5-4e15-9f8d-4361feb2b0b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4685b48-3006-462a-8e92-2e21a96da565</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4699f6c-95e0-4555-88d8-025765f66d60</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46a1d09-07bf-46bd-bbd9-68c236351cfc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46b0090-89c4-4a0f-9493-2d4d339af7f6</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46c0600-1bde-4071-ae8b-25dc39d0ec5e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46d7511-6deb-470a-bf84-d6ebf371d514</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46e368d-f524-4636-9edd-487b6741871c</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46e62ba-972e-4c71-b2a8-246fd8aba08a</loc>
    <lastmod>2022-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46ea3f7-fda9-4e93-88a3-5c659e7cec83</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46ef518-f3b0-411a-ac9d-51ad9c580f40</loc>
    <lastmod>2009-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46f1d5c-818f-49f7-9f4d-b5833f56d2cd</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46f9c3e-da25-4fd8-a4f3-ff4fc7a0e2e0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b46fc788-2a0a-4376-b488-e1442951658b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47103e9-9ef7-43d7-bb14-bfb0ffabb7cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47122ec-3e2b-472c-8299-a14aa94c8085</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4718d42-e00a-401e-84ef-272d8b1bdf0c</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b472144f-923d-413a-9b15-a3931ecf45c6</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b472de7d-4707-4381-a3c6-aaf32389a12c</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4738213-f3a8-4870-a1e3-4f6d79be852c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b473a8e2-9889-417a-8863-79426e0989c2</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b473fd7e-3aa4-4351-8198-51fe25f374ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4757a16-a15d-4b58-bfb7-282bae9dd767</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47629b7-fc67-42ac-ba81-9c1cb86af0a1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4772592-e30a-460f-82f4-adee0d17359e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47796d3-5992-45f4-944b-9a2a2396a3f1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b477b523-fb8c-41b0-b58c-8d6589d7ebf7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b477f7c9-c35a-4656-8db6-8b8faf523dcc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4784190-59df-40a0-b450-ac3b379e27ca</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4785429-4138-4f55-b1f7-07ad6be07bd4</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47911fb-81fb-47ca-a9f1-6dc17911e7c5</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4791cf8-9a50-4e37-bddb-20e46c511e79</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4792abf-74c4-4ef2-a51b-671f12220235</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4793cac-ff7d-4e90-939a-18b84f579691</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4796b8d-5158-4dba-9a61-ff9dd42c301f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47aa003-b02e-4dde-af13-f309909754da</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47aa2e6-0322-4a9e-aec6-1db23772ff12</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47ae2de-6e62-4430-bc0f-6421f2a0d9cf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47ba6d3-105f-480b-933e-2e8d887e2899</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47d3dcd-c3a1-4ae8-8ce9-5cad7d489149</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47d5b25-1902-4a71-8ae3-b85d3b735620</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47d838a-015a-46dc-9260-30c36515d5ce</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b47d9344-e4be-4253-891c-208ecb5d0387</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48013f5-2954-4056-bf4c-b602ad105134</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4803147-5e55-4e6d-9595-2bc2a3a49e8d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48062e6-4d32-462b-896b-687a676899d1</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4810534-de40-4855-bb74-0310233ac27d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b481b30e-e9c9-4cc9-b25a-584f6896b161</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4820380-c03a-43d8-b9c4-05026d05750b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4838144-c3af-4937-987f-020d8a73fd59</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4844448-7f93-4097-a213-c43f2f7067bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48458c3-25dc-4ac0-9c88-060e58819b21</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4858c5c-6950-45ca-9069-4b5f04191428</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48590e2-5538-421b-8ac3-f42f77cf686b</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b486e26d-a128-4ffa-b40d-c09fe8b130f5</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b486e583-881a-4f9b-9bac-92ee24f85d9b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b487fddb-dbc5-4409-9396-0311fecf12d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4880dc1-780a-420c-9238-b2de4ed368a7</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4896218-4d0b-4b5b-be8e-bbbdc7e6f952</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48b3507-5704-4db7-9187-db6534496992</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48be356-1439-40d2-b84c-17f1bc6e217c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48c1374-3eaf-4bec-8bfc-ec117b154339</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48c4a2c-0756-4386-85f1-f4a2837f9178</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48c6f60-40d9-499d-bff0-c0ede04f56eb</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48c92e8-4cbf-4039-b8fe-e1eef3254e6c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48c9a20-ea03-4db2-bda0-3bdedc578b3b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48d3cb8-8def-4d20-ad96-e36e3cfb3ee0</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48ddff3-647d-485b-8045-f644815bd7fd</loc>
    <lastmod>2025-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48e6ea9-a7dd-40d1-9b4b-b6839b6c913f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48f43a3-539c-4dff-a05f-1357219516f9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48f5ed8-8d46-4a58-bf04-285f70395117</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48fa1f4-fa87-4f74-b1f8-e265e06fc259</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48fa27a-73dd-4406-b348-bef8859f72e1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b48fad1d-e844-4b94-8a96-c2723d9bfdbd</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4906a9c-30c1-4d14-a848-41baeff47f32</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4913073-42d7-49a6-877d-4ebe8458681a</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4913f83-ab29-4a4a-a759-77d22a9413ac</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4924e91-4a9d-4231-9aaf-2cf4a364d659</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49256be-0fd9-4db7-9c15-1e508aaf6ddc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49304a1-0487-4a74-bf80-674fd92828b2</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4937eb6-9ba9-4465-85a7-efea69a85eed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b494bf25-d291-44f6-bf0b-6e9a31d91af5</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4957547-29de-4444-af45-6d29502f058b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4957edf-ea47-4c29-ac7d-7c714a4e2155</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4958ac0-6857-4085-b37b-1cd70207ba58</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b495c148-dae5-46ba-bc36-2c4c5c9c2cf9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b495c374-eb40-43a7-8108-5e9b071690ce</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49770db-2ae7-4d57-812a-2124ed8fa071</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4977a6d-8651-40f4-b43d-cf00dccfcd14</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49843b8-9fd6-4792-a145-0655db02729a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4984611-b7d6-48d6-ac94-056b2e797058</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4997f2c-9daa-47f4-becb-7748364f7aed</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49a2c05-964b-4f14-abe8-65c6be5d0cb6</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49a93ed-c846-4a02-80c6-991dec4fd442</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49c37b3-8cd8-4554-9d20-ba52c4d317cc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49cbba3-4980-4032-9f87-b1bdd61e1c5f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49cbeb1-fe22-4335-b3c1-65418a3fd1f1</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49d431e-0b46-478a-84c4-2276734750f8</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49f7335-b78f-4bc9-aee0-c5fd1bd2c7d5</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b49fd31c-5539-485c-96b4-0b1b2e5e45fd</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a0205c-d4cf-46de-be4c-e2f9f7c98316</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a1c20e-9146-49e7-9edc-67a1264e959f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a23841-8297-41e1-992a-89f1b97c94b2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a4cc32-6112-4559-a096-a4f0e52f95f0</loc>
    <lastmod>2025-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a56507-f135-4607-9247-04ba55bd2040</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a56def-9d0b-4c39-8f9e-8e47a475f167</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a57b96-d2e6-4cb8-8098-96bcf8a8ceeb</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a653d3-d46b-43e9-93f8-e331f9c53d75</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a82ee7-c00b-4e33-9a48-230e01269c29</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a87a4e-bcf4-408c-b7bf-269e30a7dac0</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a883cb-e0e0-432c-93d4-9e39ef980abe</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a8abb0-97d4-485a-8ddc-6943893d9287</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a90464-a318-474b-810c-7e8b634e9401</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4a9c083-8d6e-4d10-a62f-b7ce4aa24930</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4aa6518-3646-4992-b5ae-da49558fb916</loc>
    <lastmod>2022-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4aab348-bb9a-493e-9b03-7c5c8e723e26</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ab7ad1-e0d0-4b07-aaaf-81d897b9d172</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ad1987-313d-4070-a746-929dc60a9601</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4adf22b-dc8b-4c90-b1d5-3290cafcd7cf</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4aec2bf-3544-4d27-969d-f305072a37e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4aeda05-e1c7-41f4-8a06-e026518f74cf</loc>
    <lastmod>2023-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4af2161-1361-412f-9254-ac9aa90cc882</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b02156-b9b9-4dcc-aaa0-968944b847c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b0f0fe-707c-4e7e-8b02-45c45ed5ad7c</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b0fba3-37bb-448e-81f1-c25638487652</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b1396b-e8b6-4db0-8699-00003d039b8e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b2dbbe-b544-467a-b86d-db7ff105dbd3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b2edd5-112d-472c-87c1-d9d45a9c2237</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b3a905-9c32-4aa7-a78a-4ec7dfd95b2f</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b3cb38-10d9-4582-aa43-c7e3a07c3fda</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b443d1-dc55-4844-a37c-fbbe5bca6823</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b54911-26f3-4f10-9c91-2f01cdd0e1ba</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b58c6f-01a1-4dbc-a790-a54ef456a47a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b701f5-fdb6-44e7-b99f-e783a98eb3df</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b75475-d1de-45a8-9a7c-a8774b666ba4</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b7cefa-d2ca-439f-a808-f8a65ad55552</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4b9d795-dc9f-4a18-9f1f-6f42500bdb04</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ba475a-6df2-412a-ab69-a54e3faa90e6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ba9698-71ff-42b4-a8fa-4ce1d9055bfc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4baacbf-2e13-49ae-9b5b-d8987bf0d53f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bb0c91-d9dd-4355-a985-5b6b282fb5dc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bb54d1-c8a9-4674-8a99-e474f40de135</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bb9f8e-5199-46b8-9833-5e8b1d31b829</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bcd39e-e863-49bb-a6d4-7578b382aa88</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bcd778-2a36-4173-a014-a127972922ee</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bce33a-d5d9-4791-a37f-07db69b00324</loc>
    <lastmod>2022-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4be9b58-9940-4e2a-bae7-22593937746a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bf2a7b-aff6-4e6d-bd9b-11c42c553d67</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4bf41d2-c317-43e0-a455-4b1c36289c2b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c0c97f-a646-46fb-921b-093ba422a949</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c0ec28-2e18-41b2-942f-e20cc19e13eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c10b9d-5aff-49f6-9483-a95be38045dc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c112f3-5ced-42e0-8b3d-b1f6b645c4c0</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c24919-780f-4157-9855-685ce18348d4</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c42897-7178-41d1-9ce9-0b829823dacc</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c6a43e-02be-480c-8cc2-2febae9286e0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c6c980-9888-42af-8574-d6509757d619</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c79bb1-b761-4a99-adca-c2bf177df000</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c7f275-d49b-44f4-8fa4-40423a659ca7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c81665-09e8-4d39-a664-73f228f2024d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c9543b-139b-4741-9ab1-04f05c081b87</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4c97e36-c250-46fa-974d-bd147a5e11e8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ca1520-aeec-495f-8ede-392ce879fa64</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cb00f4-16bd-4e02-bae1-99950d72574f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cb3db7-627d-4f78-b602-54da74c5c8b6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cbef14-1ebb-4bf8-9d8e-7c2c702401e0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cbfc74-0804-4295-bc33-29dbcb8be414</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cc5141-d173-4355-8897-6d6968acbdb8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cf2f68-55b4-4b4e-b89b-a6da0cb506c9</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cf3e05-6c92-463a-b1a1-a8343a17d437</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4cfa2a7-337a-4ba4-8710-16213eb0cdab</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d2cf16-6631-4cf6-b592-6eeb137b51fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d32144-2576-44f9-ac3c-22a40a811f78</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d48178-7217-4267-9df5-5670015de056</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d485a9-e892-4d6d-b171-b3cf1ed11801</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d512e2-a4d6-47b1-bf19-3b0dd6c45078</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d56e7c-dc64-4c15-a79d-ecc659e32bc5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d685a4-50e5-4705-bbc1-48b2d88f6bb6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d83dc3-31fb-43cc-a4d7-7e722acd8937</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d87c82-fc62-4fa4-ba3a-cbbe126eb1a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d8a948-ba63-4887-a5b8-abbbfd6e8e04</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d92e05-8396-4955-9aea-2f9cc7f48971</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4d9ecd8-f445-4779-b472-a53da5463e62</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4da1744-6e31-4de0-9d54-fb9f780bd116</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4dad2c8-46ec-44cd-bd21-1a800a06cb31</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4dc50e3-7fb0-459f-b79d-9aa113b83155</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4de1654-e5d0-4572-bcc3-eef23ebd5b51</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4de9bca-c711-4e5c-a7d7-fc9ab9c3d5ce</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4deb0d4-def3-44e4-80d6-dc81e7ea1961</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4df5889-5651-4682-95f6-e0510b93c922</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e087a5-0c20-4d2d-88ea-749d67c0a885</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e20eb0-530f-4a78-b958-460acf519447</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e2ceee-7841-40cd-9c75-c9c8b23aaa01</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e2fdc6-d773-42c4-9fd6-db88ffe82d99</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e35298-d8a9-4210-ab13-b63517d415a4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e36e50-6fc7-47c7-8656-30fdd13544da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e38e90-fa03-4d4b-822a-12a397514702</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e3b67c-a21d-40fc-83ac-f979b8cd9015</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e3f318-11b0-4d7a-8cff-2030c9f19f73</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e568e7-611a-48e6-8140-b265caa8328b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e63071-5d6b-4447-a578-d06f344f9da5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e641d6-39f1-4cf5-9ce0-befa7f0a5f2c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e69156-a9ad-4956-901d-c8b87e524678</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e74845-01a0-4f93-a62b-ba1e4d1756b9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e7569c-d640-4b2c-ae35-7b0d7739f655</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e8006a-ff6a-4e19-9452-760b2d5c2d92</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e8d0b3-d325-4fe4-b87d-d7a74099e4dc</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4e8dc2d-81d4-4436-a450-13c4671fd305</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4eacae8-ca40-4cf8-999b-5c946cfbc5bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4eb54f8-c84d-4686-86fe-44f614cfb170</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ebe3d4-b171-4df3-be2c-7a12762c128d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ebf6f6-e7ce-4645-b06f-4b925c347533</loc>
    <lastmod>2025-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ec247a-5e12-4575-9384-09a55cfcec6e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ece28f-d936-4d84-a983-e4b5387031a3</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4eedc72-0f30-47ff-804f-52d5593be3c1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4eeddb7-d3d4-478b-ad03-e0e8c054bb03</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4efdab1-4844-4f81-a53b-516a15232bd4</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f05758-eac7-41ed-bf0c-425d8ed2a30d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f0b4a8-5629-415a-acfd-2fedb4dd3e9e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f106ca-eb6c-4d00-9ac2-1f7972a2b073</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f12de5-4c3c-4f6d-82f4-ef53974eead6</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f2753f-d275-4963-83f4-616c57eef543</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f2c5f9-a046-4be8-abeb-65685a23d55f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f32ab6-c721-45ba-afbf-7bb65005f360</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f40b40-30f6-4284-9bba-a8242ee2b98d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f42956-8893-4081-b1fd-afe9c5fe3951</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f4688a-d361-46ec-9834-b6dc52799675</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f48650-1853-406c-8467-3282de7f86b1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f6b835-f915-4286-a638-ccd2f6ff8d66</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f6ec43-af2c-48ba-8d2c-36c10280924a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f7b7b8-ec98-4af0-ba4c-76a566db9286</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f82a58-fbf8-4fe7-9e88-8e0f2fe90b43</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f913e9-b84d-4b4f-b3be-d189b8abdf4d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f9beab-ce66-4638-aaa7-2aa5ab6dc96d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4f9c201-80d7-4637-8c08-7d31ece675f9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4faa019-14fb-4291-9833-7d550fe362c8</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4fb0b8e-3dbd-4fe1-809c-d1aa3e7d0198</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4fd3cc1-f87f-4000-9cd5-13b04eb9e081</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4fded04-2669-4a63-a347-a2c60737f039</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4fe91f9-3da5-4069-aef6-bbff41f8c49e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4fea79a-aeef-4985-995e-7948efa21a5a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4ff0f0d-4612-4b95-9343-fbf47ceac24d</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b4fff489-c5dc-4484-9e34-577a74aebc8e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5008415-93bc-4aad-b59c-65dfed67e60b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b500d343-c4b3-4c01-94ad-67982188ad18</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50129a7-c336-4694-8c84-7249bd68db9f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50145bc-731d-43f7-8a5a-807888bdeaa1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b501dc85-5d87-47b5-939a-f04e8fbe5f25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50371e7-8a0e-4394-95f3-e7738e690cff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b503e776-00e0-4cc3-bd20-2576ed7ee850</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5052427-3c8e-4717-a77e-7d718c251bcb</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5052f96-4a2e-42cc-bf34-91913e6bb36d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b506229f-21f0-44e9-8e0d-7ae2ee175a26</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50653a4-7efb-416b-b2c6-6cb21c36fd79</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b509bc21-39dc-42c9-b8dc-f6672308e300</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50a18f3-37fb-4f91-9be2-ac583ef5f70c</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50ae821-08bb-47e2-8e78-cf96cbcbd952</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50ca363-7c71-406e-8cb8-7fb85be6b789</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50d395b-5cf7-4030-a738-7bd4a250fef5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50d734a-7f73-4737-9181-0539f1d0459c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50d85c6-3fda-411a-af82-a4119cc34366</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50dbe1f-aca3-4c34-84a1-30d365b5e274</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50e9bcd-0494-46e5-a792-cd704af29bbb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50ef543-620f-4fc3-934c-bbf25f2c4b57</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50f7972-e5c0-4173-b82f-0b0f9fc035dd</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b50fa169-9941-4724-a168-6505315b7f39</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5112588-89b9-4c49-a7b5-f3c5cc6e5c65</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5112e83-1379-478c-8e5e-194c74431a12</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51139af-655b-4f02-8329-5faffe67259b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5118939-40fe-4789-8ee0-c5f2309d9d99</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b511b805-3b7a-4c9c-aab9-d7ca6d0d5701</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b511b9b0-8caf-44ae-ae9c-e7c817236d4a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51324c8-b5d6-46ac-832d-441e9ef857d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b513db12-76e6-489c-905f-f66c039f10bb</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b514109b-2b57-40db-b2a9-cdc4ac747581</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5142cac-526f-43e4-a1b6-ae478a255c13</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5146460-cdf3-422a-93d3-ce2eab51c188</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b515f31a-9866-4262-9e0e-56e6af70ff21</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b518f4ee-f3aa-4396-9707-3c1099e4fc52</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51b39f2-ffdd-449f-a90a-890a08034b16</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51d6fb5-a1fe-4eec-ba2c-3ee520f0d48a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51d6ffc-5e48-4e2a-ab68-caa2f3b5eeda</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51e02ac-e551-4371-ba08-b28c745b89cc</loc>
    <lastmod>2022-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b51f656a-e749-4864-bd75-39d98c8e183d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5200fc8-2e2b-4aa9-bce2-aa788c302672</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5204ccc-1643-401b-a983-7d53b2e1f927</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52104f0-b6cf-4b07-be17-7f597f525885</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5215f67-81b9-4557-aa94-4b14558e2d9c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b521ca8e-05dd-408f-b06e-d272dfce94f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5220e4d-0033-4b92-912b-7ad76f35fb23</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5229ee2-3fe0-4007-b677-a7cb941fff26</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b522dac5-6c68-487f-babe-78e317cd1dee</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5231084-9544-4609-9e21-b9d80161fa65</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b523deca-0ab1-413b-bdff-f8cbd4d68b36</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52429fa-5e62-4a66-b453-e1c9e9b0fe06</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5243ddc-7909-47de-be82-59e15688d805</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b524665a-57bf-4021-a8be-c723b83ed0e4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5248233-ec0e-49df-9098-256114fa8f25</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b524ba56-5235-42a6-b86f-03f81c0fad03</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b524cb22-c4ca-4139-9bda-4594671b4324</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52518fb-9994-4f39-b323-e809d85ee858</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b525430c-6adc-4a73-8905-e5e563895946</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5259ed2-5778-48f9-9a30-7390e27b6069</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b525ff2c-1158-4948-b160-095a8e6c5a8e</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5268753-c16c-4b2e-b41f-087193f0c043</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52700c8-ae8b-4190-a38b-ffbdda4bc0d6</loc>
    <lastmod>2020-06-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b527aa66-61a8-4a4b-9dcd-f5291054aab0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52832e9-b7d0-4e2c-8dfc-cedadc5700dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52840fe-1b4e-4b6f-b3f5-3a4549650677</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5293f74-3f0b-42e7-9ca0-44412f0bffff</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b529bb78-5861-49ae-b779-69d800371d6f</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b529f680-54db-4c62-806d-ebb6593318d4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52a37b3-b3d7-4f30-a226-a565383f3c4e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52ac004-dfd6-4e91-999e-e61ea6d5e5b5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52b947f-c9e6-4015-b5ab-2810fca0bf05</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52bcee4-082f-429d-94b6-2fc630957e08</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52c568e-07d6-4087-8db0-7fe0f59634e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52c5a78-2943-4125-a5d5-b184e00c29b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52ca55f-b1ee-4648-b6ba-387563670e2f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52db239-0be0-4645-9315-4eabdfa4820f</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52e8b0d-9c0e-4c20-a7fe-ab2fd9d58a5c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52ea40e-5516-4fc0-923f-507c396c63a9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52ed828-c59d-4eba-9556-22193b928d2f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b52f132a-99d4-4d5b-a504-4d644f74f4a3</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53043cb-53c2-4a5d-b62b-9c7cbab7325f</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5307de8-6a24-43a5-ab82-5fb413fe7fbf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b530a00f-bde9-4546-a357-ac3e31530437</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b530a399-04c0-43b5-b00b-b3818b6c6f46</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53154a1-5d41-4895-b82d-2a9429d77d14</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b531a463-0d05-4c57-853f-dad6be60427e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b532d994-07b0-4dc0-afc4-3d287dfefafe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5336c52-3693-491d-9f55-eca5af8b6e0d</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5338c7c-6ef2-40a9-9de7-93872d3822c1</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53410ef-5a93-44a6-b994-f01121e00c49</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b534cff8-c311-4c7d-a69c-c58fe6666c90</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b534dab4-5343-4463-b518-fbe45a4c5237</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5352dcf-b243-4968-bbca-14b9db9cd4fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b536a877-3cf0-490e-8ca0-9f55fa1bf70a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b536e696-6f1a-41a6-b168-8407a908cd88</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5380272-7683-43ec-828e-0f84ec4f6d31</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53a542c-fff3-4d12-b295-c9aad49df2fc</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53a8c07-336d-46e0-a8ed-be2beea68c50</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53ccb61-ae0f-486e-9f63-5d8e3427bc22</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53d4266-c711-4284-8b1f-f7240380252e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b53f325f-39b2-4f7f-8d9d-5a7f6ddeb319</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5408d2c-e5c2-46b5-93ab-394ac7ed7324</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5411a1b-f4c9-4628-9f82-5d9b67f06d57</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5412a3b-a89c-45b8-93a7-3d6d0813f594</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5417d37-c63f-41c2-bb27-4dcdfc3e10af</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5423e01-8338-4bbd-bd6f-e7a46f87075c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5426a2a-b635-4bde-9f5f-ac2343548269</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5428ec4-d99c-48b5-bd55-411d18ee5457</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b542be30-6ef2-45bc-b41b-715ffe136f74</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b543cdc4-da38-4638-b01f-9c045a9eff17</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5446588-23d0-4d69-8cc7-abdb7890e95d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54465e6-40e4-4403-a17b-b235e34546be</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b544bf7d-9d2b-4637-afd3-c07ecf388a95</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b545d0f3-5de9-45b0-a1a5-6011cec53740</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b546efae-0a18-42a2-a981-3e8e65afaf49</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54796f1-5753-4bae-bbf6-fa1c33e6a97f</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b548ef32-2616-4e49-9ea6-cd028ab53a3d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b549086c-2f66-42a7-87f7-c1e84389db39</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b549b7f1-4858-4c14-a7e9-a2bf20e9f8e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54b98bd-8f4b-4b95-aca9-f6a6eaa2f244</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54cadec-9b1f-4465-9b06-d5d9cdf5c00c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54d8eb5-0767-46b9-9e5e-3404440c8fb2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54fadfd-ab0d-4065-bdc7-63fca187fb7a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b54fcd6c-5fa1-4840-86ac-5dda5043245e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5503fcd-0999-4b3d-9bf2-8eba6a7e1270</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5504645-0a8c-49ca-b51b-903f0e2ca231</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5508609-aa35-40d1-83ab-13119e2f021a</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b550a458-776b-486d-812a-e29aef0de9c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b551294b-00ec-4741-9ae8-0c3017935656</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b551f2ef-cd41-4dad-9ce9-2b522765f626</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55266f1-7e18-4297-9879-f0dee37cb1ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5552b39-7d17-457b-8484-b113b47a81dc</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5553050-4beb-468e-af0e-ef0359fef7b7</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5556a22-b00b-416b-bfa8-c0fec605148b</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5557def-5e6c-4e18-a628-f4ce62617385</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b555eea4-9574-4ab0-8212-9d060ca45552</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b556550e-ee99-42aa-865b-4bc201130986</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b556f393-8509-4fef-aca4-eb3cff192881</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5574d04-6800-4a45-a0f6-d7895e6233e2</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5588a16-8dfd-4541-b303-14c2e952c1fd</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55a55af-2d80-460b-bb44-cee7ca868395</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55a56da-dcb5-45e3-b96e-13ce19b92b61</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55aecfb-659e-4b92-802d-c262b81dacb2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55b6fec-996e-4de4-adc1-d7676da6f19c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55ba9cf-e4f1-4b56-9171-72dc3e38d682</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55c87d5-f125-4ea0-a7f7-568f8263776d</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55d4fbe-4dba-4f8a-9c2c-0064ac13a89a</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55dfcc9-6d72-409b-ac3f-ca4023d92795</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b55f2d9c-a68b-499c-8c19-f375246f3308</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b561aa0d-e83c-482c-bdcf-2df9028d0aed</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5621260-0309-4af1-b6d4-25a14e19e457</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b562a5b8-a8ff-4b37-b122-abd6799fa7b7</loc>
    <lastmod>2025-05-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b563018f-8cf3-4912-8908-9100ec0eb1c3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5639aea-9d7f-4358-8479-e04b3947a2b8</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b566576c-fa56-43ff-b994-357b24d78144</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5666475-d422-439e-9e70-88620cfe813e</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56668fa-db92-49f9-a555-9c331d95e3c4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b566928c-35bf-4727-acb0-7bd6751f70c9</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5672f5e-c2e6-4c5b-be9e-2407950b31b8</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b567ca71-509c-42f2-873c-110e99fa6a62</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b568133a-6771-46b1-b4fa-1335609915d0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b568b8fb-0a22-4ce2-b2cd-c7258678920e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56a50a0-c085-451c-94af-0046afb57fd4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56a9e1a-24cd-4aa6-b606-98bdf9b4975d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56b46ab-ed35-4b43-9c87-5f5e24169ea4</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56b5ebe-60e9-465d-a5aa-285f3a4cdc82</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56b6ad6-2f12-446c-a038-f693c10f1dff</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56bd187-a817-4f20-83de-369ff4c42d69</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56d2ffa-9a92-47df-ba28-16233441e5a9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56d3f5e-d0d3-4b65-9623-9d47102f2e6a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56d6bc0-1326-4f3b-b906-554c5040eddd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56e5ac4-c580-4c04-ba08-0c157739010b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56e72fb-2c12-4b6f-9cd9-b2f0147cef56</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56f9184-e6b1-483e-aa64-4e69afde51f4</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b56fbe2b-d204-4907-ae9f-41f289923ed1</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5700e82-12f0-43ac-9df2-ac8384bb7770</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b570c3e6-51de-4ecb-9255-d2628863f7b6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b570f569-2b8d-47a5-a180-e9f680faf9ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57101ab-0087-4f97-afdb-23065dc4989f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5723540-05da-4481-a262-6966fac4c5d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57255bf-ed9d-454e-81c1-4ed99ed242b8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b573eecf-0f33-4c7f-8013-ef0907aa27d2</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5741aae-cee3-4f4b-b428-91365769eb96</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5749460-cace-4837-b2e7-045bd1cd1eb1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5750df6-10a5-434a-b89b-5fcfe1a28642</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57604fc-abbf-42ee-98ee-14aa86ae63f6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b576625e-773a-4db6-bea6-533071e77d71</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b576d6e4-06ca-4db3-80ec-471c9f1acb7b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b578561a-5fb6-4edc-b31e-9429323e08a9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57865c9-2409-4748-9296-1c42a68d379e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57a9683-aa85-4bd2-b484-00419d487529</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57b60ad-84f4-4e73-be56-9643f377c8dc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57b83a4-3f51-4e00-8748-669d7f3623db</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57bdbf5-9d72-475d-9e42-8bfbd81f56e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57c8315-8ad8-4579-880b-e1fd52158494</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57d032d-56ed-4f0b-9751-b50d320e0250</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57ddfb1-3d44-401c-a462-34b71f594d99</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57e5c76-99e0-4817-acc7-dd76d6f255c7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57ed028-6396-4231-a5ca-78dad700054e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57eda39-171d-4362-b42a-554b5fad7c5f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57f1672-77c5-4952-8783-64e52f6023a7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57f1cf0-c761-480c-9d4a-d10d4912be82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57f5ac3-0e86-4b65-8970-2bb7c1e50e25</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57f8564-37ce-422b-a085-2fe54b382f00</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b57fd586-7f58-4d54-8324-df7efb75d2c0</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5803f52-0d4b-4d78-8915-50af9133219f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b580b8ab-96bc-4242-b58e-8abff24fcba6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5818078-1d05-4aaa-9710-ca4e98b1fb21</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b581df04-c306-4100-a1a8-e6322eae3fbe</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b581f7a4-d5eb-4e37-906e-2c98288ea610</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5821fc9-a149-419e-9797-9fc2b392505d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5822fd5-5195-49a3-ae4e-769eb5c98abf</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5830823-d4e5-448b-81a5-7b7803da5aa0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b584296e-289e-43bc-8a19-5053c28792e7</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5852e81-f73b-4418-b161-4e9571b66c39</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b585ed52-9238-43e5-807d-95f0adf96f01</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58673be-720c-404d-be0f-28c84572679a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b586b028-09a0-49ba-a3a6-4f2c2c9461b0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5878fce-4eed-438d-8b26-91e6432c7d31</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b587c99a-a5a6-43f0-850e-e90e171d98b5</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5883457-605e-4c9b-b705-42ea8ec506df</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5884d21-2c9b-41d1-a290-1a6d5cbe53f9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5896151-5cc8-41b5-beb0-146f2866d1f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b589cd48-1b1d-4bdb-9fe1-5f19d31b2306</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b589d8ee-33b6-4d3d-b491-4e257d4cc2c5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b589dda6-ee00-4c77-80af-20a758507d14</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58a5428-d7a9-4c39-ab77-5b065feffec0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58a7d0c-4e5e-48f5-8bba-5b8368fee342</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58b02fc-a99b-4e56-99bf-a529f60c168d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58c0119-2b71-4b05-9515-cbe835f94a6e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58caf44-bf34-4e77-a08e-73dc40a018fd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58d8ddf-9e50-4fb0-b011-44e6cf0ec4c4</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58e234e-028a-4b98-8470-13b58497e909</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58e4b7e-2b68-4611-84b5-37169643c3d9</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b58f690e-2dca-45cc-8d03-ece15d0be17f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5902cc5-6684-451f-97e4-8c37efae58d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5903a62-1402-4d6f-93a5-8698b484e209</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5904758-f740-423a-a0b6-3b7dac04631a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5909e52-96b6-4d4a-8b6e-282fddcf40bf</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5914672-f8c0-4844-b685-cd3c23e6efa6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b591b290-fdcd-4703-ae76-3a340acb8a5c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b591bcb5-c70c-4384-9c3f-5fa592340ecf</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5921612-e92d-486f-9c3e-d89662d9b94e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5932b7d-6a5a-4568-97f7-f5ff8525f511</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b593c4db-0a8a-4563-8d72-17cbb9e3f924</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b593e790-c5c4-4121-a8d9-0733a9cbad0c</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b594651e-23ea-45e4-8634-6f342ba4910a</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59735a7-c4fa-477c-8a39-9c9d6040e01b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59765a1-6b0d-4a72-9f56-90a221650584</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b598d34f-fa8c-437a-b54c-236757b455b8</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5992bdd-ec0e-4185-b5c3-424aaf4bf642</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59958c0-c270-48e0-9098-2874b7df98a5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5996574-dec2-4068-a606-1ae8d77b7b45</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59a9228-06c7-41dc-a905-244ae97d469f</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59a9635-ef3d-4ab8-a4e1-3dae31dd76a0</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59b8904-69b7-4ea3-ba75-fde98e6b1000</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59c0d78-73fa-472f-9364-229c284cb059</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59c725a-881c-4756-ba02-aa4af106d295</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59d06bf-756c-4f17-9848-49dbbad79657</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59e4eef-8a54-40af-b999-7758aefc3b0c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59e599d-c9ae-4b9d-a8b3-42e4301a37a8</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b59f3679-3210-4ee2-8080-5bc8c1c45dd0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a03b04-b325-4089-99d7-94d649f4a15d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a1ca3b-3a29-4263-80da-9b70bcf79abf</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a29acf-3a9d-4aa2-9296-01f95006ef60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a2b0f9-e3e7-41a1-a0fe-4c1a3532894e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a2b559-d00e-45a8-888f-891ace075761</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a34cd9-213f-4ccd-af58-a149ca405583</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a385e8-c256-472a-9d5d-aef5dc7a0364</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a3bbcd-11e9-4245-9d15-dfba088a3500</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a49642-42c7-4448-9c61-4278d81db6f4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a5a97d-e0cf-4065-978b-4ed0f309a122</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a5c5f8-6efd-4112-a8a4-d058307ddfda</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a687ac-f8f6-4e6f-b465-7e064ec86eed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5a971a7-009a-4ccc-8256-d13926a22f8b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5aafb3b-b07b-4bd6-a82c-d78f1c312840</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ab9426-5bc0-4c5a-af29-a92fc9b25049</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ab9db2-f184-4430-8ea0-612f81b4669f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5adc735-70e5-4fd1-9947-5e42ac49576d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ade808-959b-4ab2-8534-47f6ac8a63a4</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5aef0df-05ef-4c76-a13d-b9bdf816d15d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5af47b3-a63c-49ea-9cf5-40158fd54c02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5afa11b-b527-4066-ae43-698f0dfa4ead</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5afa213-c939-4bc3-b036-0c1c028de007</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5afa675-885b-41bc-b194-cee4ac30f523</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b03b2e-3f2b-4d22-bf53-6fc3f1ce6859</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b0a980-4642-41f7-9a1d-539957b0d7e5</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b24241-284f-4978-9f23-20079449e0e2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b2bbb7-440a-41dd-a974-7e6b0780ae03</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b4768e-a119-4797-a6d1-cd5b1319d889</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b4dbbe-62a2-45f8-866d-4c11f97c8921</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b4ff73-2bd0-451e-b108-9f24b1b95955</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b66e31-193c-40d7-bffe-79129c55b7d2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b6af9e-5a70-47ab-92ef-4cba45c913c0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b7f2fb-9c49-4294-a3b0-b2d2558f9587</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b7f8c8-d36a-451d-94c2-857420d6a0b8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b8176b-a725-4c58-9e12-7d387104ca8a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b8e46b-06ff-4e47-87e3-1b3c9da3f7d6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5b9a871-b9a2-472a-bf1f-fa2f2bf91d88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5bb2fe6-d0cf-428d-a79a-ae39d604710d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5bd6985-b630-4222-aa27-ede20cfef5f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5bd8082-b0a0-48b4-88c3-8a7df68a3995</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5bece11-9c45-4f3a-8da9-0720dd8a9630</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5befda6-8922-4768-8416-2803e996a4d9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5bf9c6b-c7fc-4a84-9eb8-cfd271b9816e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5bfe74d-1108-438b-aeed-b52aa8c13a12</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c097b7-34e7-45ff-90eb-f696a6b2b2ca</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c1800c-e272-4094-bbd1-8287f846cdfd</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c1a89b-20da-4d8b-a2e1-393564678726</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c2f62e-8a9e-4cc3-9955-816f1f475209</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c5d85a-0274-403f-b423-aac16ab61a99</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c606a5-9308-46ef-8348-dfc5019634f7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c6632a-a3df-4065-a11c-6a8f07530173</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c66a4b-5d34-4263-8eb7-900578788e81</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c6c5b8-652b-4f39-b4b3-38cf898dfb4a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c7f4a3-26cb-4ae7-aa10-daf452bd8f65</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c84fd6-967e-4652-8782-88ae530ad902</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c93ce0-7593-45db-b86f-a17b10cf6ce4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5c999ea-700a-4eff-b0eb-d7bd0c355993</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ca648e-b0ae-4f6d-bb5f-f0ce048bdc2d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cac803-a8ad-42c2-b16e-acbf849106fb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cc85d9-4fe1-46b9-bc14-d50ea908865d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cd7f0c-a930-4cf8-a08c-58596293ebc6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cdf5ed-d3e2-49cd-9d8d-f586fbc7369c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ce683c-b765-4cd8-bc0f-67524dc995fc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cefae5-7fa6-428b-986b-6a15d01ce5f3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cf0a9e-5cfe-494e-bc41-460fdfb425d7</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5cf4860-a5d4-49d7-87f2-c6afc689a6c9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d01cfd-b54c-4c8b-a32b-f2b323d6cad3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d02db0-d62a-4cd5-9226-dc6244dfdbe0</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d1615c-aa46-4841-a6b0-862991e6f335</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d181a5-a81d-4687-8cec-361eae14a819</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d20008-082a-4c83-8021-a564f7070be6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d23fa1-b03e-481b-bfb8-a65e2af0210c</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d269ab-b438-4457-ba83-ec2839fc38e4</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d30f78-77c3-46ee-ab05-4aa6749ca338</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d3f936-15ad-447e-b25f-7638500258a4</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d48252-5a7e-4b25-bf3c-8c75a86988a5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d538ed-5e80-43d2-b30d-4747adb3e41c</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d5ea35-4d5d-4ba8-8b0d-67a9a168e535</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d64b0a-c6ba-4b0d-ad5c-8170c1664dd7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d71a59-d987-4223-9c6a-8dca70e1ff66</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d7d3ce-874e-4ba2-bfcc-14df7364351e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d84c91-aa2d-4cbc-8b51-ab0547cd0de4</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d8508b-061f-4f14-9df0-b1439e4662f1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d8c2ba-62ee-4cca-84dc-c3801d0b414e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d8e91f-09ac-4394-b748-7275b5c8512a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d8ec1b-02db-451f-8567-b959038319fa</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d908f9-0be1-496f-9712-8b2e964f0df8</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d95098-0594-47f2-9ef8-75a364e8143f</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d95366-831d-4f1c-b0ac-968add8dec59</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d95bfa-7f33-4df0-8308-dfaa39f6aec0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d97c08-ac79-4d6e-8921-5b93b38fa8be</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d9d709-ec3e-4150-906c-2a3ce4ebb672</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5d9eb0a-817d-4f0c-adca-4bb0dffddec1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5da8f81-0049-479e-a587-74864165de22</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5da9e45-1567-478d-adb7-e385c6914b75</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5dacbbf-888f-40f3-ab75-596f9c1d8264</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5dbace6-ab90-409b-b742-3f6a0e10a64e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5dc179a-3f9e-414d-91a6-729f76bdf7fd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5dc2162-c069-4b76-a7a0-f87ceff67456</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5dd2dc0-d90d-493d-a682-266f50090c9f</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5dd3427-bc84-4275-b949-0093c63d440d</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5de6ddb-be72-4c32-ac32-4ac5558cc0d7</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5de8940-85f8-46ed-aa8b-d8f5f2b5aa8f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e0a607-3c6d-467b-8d19-8c9d822c9ae8</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e2edd8-0006-457d-9fba-5b76aeed0d69</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e309a7-2c5b-4c1a-92d2-2e44f24fd6d8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e47503-6eda-45dd-bf1d-9b78bc202692</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e68fad-6564-44fe-bb97-e74cb533fd6a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e6bca0-6c95-4d01-ab66-23876e808d7a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e730e1-d31a-4fd8-aff8-6e972cd62f0e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e7f96b-8955-42f6-98b4-ece906742d36</loc>
    <lastmod>2021-10-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e807f3-5c33-4bd9-b019-a45e9b93ea5a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e85465-8ae5-4c9e-a8a7-073e59c50535</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5e856f1-0e68-4e54-9c7c-2a2b85e22c22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ea00c0-0e12-47fb-9ae8-166563fea2da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ea2c16-dfb1-4caa-987b-b86380e5f1c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5eb0240-bb16-46eb-86fd-a14149a0ac79</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5eb32f0-1a27-4a0f-aa3a-613c89edba86</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ece32f-c336-42a0-a252-99253bdcd796</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ed15d0-a87a-4837-9774-b690750699cc</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5edc6a2-466c-4747-bf57-a2ea1f174bd0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5edd8c5-4634-419d-afb4-0b5453017d29</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ee2b11-9642-4b2a-9fe7-3b1abab3c973</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ee32b3-a051-41de-b35a-eb6417e30f26</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5eed444-815d-495b-a944-76ae2a86c835</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ef823f-d641-4297-829c-d09fde0ead26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f06a45-ea25-4779-a6e3-6bdedd635718</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f0d939-7250-4b67-a62d-ff49d7e82ce8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f15369-8e24-46f2-b3d9-f8bbeed8013e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f1e8a1-bc00-43cf-8f9c-ee8d57cd5dd5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f4a778-b1f6-4ffa-9e54-e90f4fa497aa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f4d9b6-7454-4d6f-89d7-530b9370b0ae</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f4e8be-3f32-4ca8-8ca6-496974a966e6</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f51444-ea6b-4dc2-914f-a78dc3935fbf</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f51581-f2b4-4b32-9449-d57444f0a5b0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f51d3f-ce85-4342-bb09-e9bb1e01c361</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f5255b-e747-4a57-9355-d9dd30df88cc</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f67dad-a8ea-4d1e-b77c-ba44452a4ab8</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f6911b-51f5-4618-9bb8-2f0899e324cd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f70aef-c3fe-43a5-ab07-d14e69ff65ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f7ef3c-e506-4bfd-8a0b-bee0f15a8160</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f7fed1-6876-49ee-bfb7-0080d2d84864</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f80fc0-6bf1-4ece-8ac4-d05b11464cfc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5f891bd-ea1a-43f8-bdb1-b5bbb0f7cf8f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fa0671-4717-4af5-ac4e-0e7eed57b05c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fa1b77-8a33-4cdf-a455-028ca54459d0</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fcbb4c-bd4d-4896-9a78-4017cd0f5362</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fd4ba9-5abf-4419-a32d-523f26e94264</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fe4f5d-19a4-453a-a42a-74c0757eb2df</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fe57aa-dd25-455d-a7cc-0cc2c39fe8eb</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fe6568-55d1-48cc-9a5b-04d59640d7c7</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5fef750-7713-48af-9b7e-0a4286cdb53a</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b5ff61a0-c661-410e-8728-e7c244e47295</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b600110f-847e-4121-bcf1-a3ffd51f5e53</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60013dd-0e8b-4c91-8e48-c73f05cbfad5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6008b54-2d67-43f9-827a-d3b9e545dad8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6012b65-f454-48e7-a0ef-4af4cda34d6c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6012f82-7bc5-43b0-88ad-932586718a6f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b601b78c-73fa-45d7-8cf2-a50075306810</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b602eac0-066c-4b3c-8d95-b9a362fc6d56</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b602fd2b-7e23-44ad-8736-3bd5d4d1f00a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6030b45-e2b5-4d31-9276-c686808b3b5f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6030ccf-32e0-48b0-96c6-3e564d12e143</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6038f81-7442-4baf-adff-f5b57e925858</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b603a7e4-5137-4de8-8680-5d1a79dd89bc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b603d70a-7398-4acc-9de2-284168ae0438</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b603e4f6-4357-4694-b07e-cb65e2cac62e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60486db-e05c-4938-9394-6093747b7eee</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b604e410-a5fc-4326-b0c2-1142ba0b5b10</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b605451c-ac5e-4794-a9a3-4eba63a0b409</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b605ad96-456d-4b85-8f46-94e5c1ad5204</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b605b61c-5355-4ca2-b283-16a823a0da51</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60669d7-6d07-4cec-a520-096e22c9afa2</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60770be-bfb2-45a8-8bfa-9bc0c18a598b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60830cd-d231-4cfe-98ae-d92ec26192e2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6093e3e-bf04-4f4c-8a34-6d0036aacd25</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60c8ce4-57bd-4c80-a224-fd167630ecb2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60c9f5f-5b56-47d2-87f7-7298e6e95e1c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60cbb45-f9dc-4976-8d26-cc08acd593e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60da874-6810-4f43-9008-f62c2957637e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60e66aa-bc3e-4cd8-932f-f8fd2c11e731</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b60fcb80-3610-47d6-b77d-c61eb23ddd19</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6103366-3007-48c0-b3d5-98d857987868</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6109773-fe67-4030-88e2-4b835814f6dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6111a30-bf62-4f6b-9578-d959e56fc45d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b611acab-7ff7-4f41-95b6-59badb16bfb7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6121a0a-81bb-4ffa-b9fa-5c23a00afc15</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6124d93-9eff-48fc-8f69-0f3505a4f3e1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6140a5c-7d53-4d91-b364-619e1779e572</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6146b97-43a6-443f-819c-d65e713865cc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b614eb2b-bd48-462b-9add-d06400fd8d1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6155c9e-c4de-47db-be4c-0b87c642e7b4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b615857d-3f55-49b4-bbdd-5385d6156aa4</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b615c817-8703-4325-81aa-214184df5330</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6160ce5-5e01-4807-b2d6-5b75c268d586</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b616c011-5906-4b09-a97c-0eee1dfb061c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b616e23a-6001-4156-a2b3-a252e47c868b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6174e11-4953-423f-96a2-ce5a36159bc8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61ace9b-eabb-4f1c-8182-87b46ef2a8bc</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61b048e-e99b-4985-bdc6-31624e9bc7cf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61c8e4f-4187-4783-bab4-447f357765e3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61db00f-7b63-4a3b-8989-41b6e0b2334e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61e304a-3b2f-4968-a178-1cf22d8a6ae1</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61f0e0c-48d2-483a-a442-8066561b1e10</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61f94a7-3007-4f52-bbde-61068a07473e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b61fb98b-a8f5-4a41-b053-31865dc23c77</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b620d8ab-6609-40d7-beca-7338ea2b0ddb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62134c6-b021-4971-9eda-fc237b18d94b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6219296-48de-4988-aec0-1ab5888a9ab7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b622a9a5-37de-4d44-9a0e-7c13dbc5a7da</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b622f480-45a5-4583-9d72-f4cb0d167fb6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6232dbc-8b1d-4ac5-83a8-383850b5e3be</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62337b8-ace9-4f51-ba5a-2fcfe824b6b3</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6241b13-87a1-4369-826d-8139422ecc82</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b624246a-a418-409c-aa5f-304f5c1cbf05</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6250220-2206-4d06-88d9-773c7cbe6759</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6266e6b-fda1-41c0-b17a-ffd8d55f5b5a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6279473-eb10-4ad4-bcc6-c915c9723074</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6289d2d-bd97-4976-bdab-0aeb652fdbc8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b628bdb7-1ebe-4fe2-a509-24eaf263bb26</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6290e13-fc21-48e1-864d-e34fef04648e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6295763-2c17-4a80-8ffc-635ee8adf673</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6298418-d749-4a90-bb41-7418324a15a1</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b629aee6-ee85-47e0-9088-b797434dd15a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62a6896-bb86-4bb0-81ae-e0d160504d78</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62ab120-e635-443f-a0e9-e12cb1c62615</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62b4a55-f44e-4fbc-9c71-8bb5aaadf091</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62bc4e8-8485-4763-82fa-c9fb2ee31b2d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62bfca5-88f8-4d29-bc35-720f7a080454</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62c30de-b6f0-4ed3-9ca2-fc4bd975918a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62cb135-37ae-4476-893a-264bf4dec165</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62cd452-108c-442c-b25a-05c6513246a9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62de1e3-62a7-4be6-bce9-27397feb0508</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62e1210-da6c-46dc-be62-23049fa6d2f9</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62e5f93-b42c-4a65-9e73-0adc81d86b10</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62f1773-23d7-4460-a649-c0383cc58cf3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b62fd80d-7bd8-4389-8be6-7d1ea77b6eea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63280cc-f904-478a-8783-a6c0402b2941</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6347965-e610-49ff-be4b-f718aa8ecef9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63536b5-df35-4fbd-8879-d42c9549c2f7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6353b16-6987-43f3-a858-04da81cfb40a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6359a2c-0ea6-4dbe-94fc-a0de8e9cb609</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b635d519-a257-4779-a182-8f1410814a53</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b635d653-14b2-4367-a368-0930dbaf3a64</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b635ebae-fd50-43aa-9e9a-27655221569d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6360107-241e-44b0-81f9-247a7282cf9d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6362905-7e6a-459c-b6cf-cf7a1c569757</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6368302-916f-4c46-9453-23efe96288ae</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6372caa-fc77-40f9-92cf-2b4048dd79b0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6376ca0-bb7d-4560-a148-5d7e9a4d99d5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63775f0-1653-4973-80af-7279da28f67a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63783e8-076a-4274-902a-7e797a1c8bc4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b638b826-4d89-4a01-bfc9-86f36e2ebf86</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b639f2a5-cfa9-42d6-9839-cc0ec26bf0a0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63a47dc-468e-4610-834e-7de4ae9d7e68</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63b0ec2-0876-4678-bfb4-500111629f65</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b63cb81a-889e-4f0f-8588-b953ec79ff7e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b640fe52-c667-4ead-87cd-dcde3bd7b5c5</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6412f96-d1d2-4e2f-8312-de5191c75580</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6416373-b172-4d4c-8b9c-6f53a7e6decb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b643ff44-cb00-4973-beef-0a2f5d1485d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64429e5-cd77-47b5-8fa7-72b23c1a1b87</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b644e7b1-88fe-4888-81cc-2e2a0724fb86</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b645146b-14ed-4adb-9439-652a86cbe048</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6457c95-3a28-4936-b64c-d0a3cd0939bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6465375-c4df-4150-b9b2-570ff5900da9</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b649e23f-1740-4385-aaa7-8c9aaaf896ef</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64a9bf7-561b-4555-9911-b5f30b4e181b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64aa505-3bf8-4170-ba73-c3e5bb92d30e</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64be4f3-2152-41e0-a00d-a07e8f59fd28</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64d07cf-a413-48ab-a60d-cc244d2d932f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64dfcd5-f572-4fff-b3e9-125c56a7f25c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64e3e9c-ac09-4ac4-97ab-6093aeda5f2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64ee2fb-cece-407e-9076-93d62c00de66</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b64f6976-ee73-4ff5-a27f-854435645b8e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6505d2c-da38-4db5-87e5-7c67d1f2d9f4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6525a4f-77fd-447e-9517-27796012668e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b653f9a7-d50b-4a78-aabd-d7813d476067</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6554f9e-674b-4dbb-9109-07356eca93aa</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b655c57f-0911-42d8-8191-e48a9ba31754</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b656235e-7ec0-4bc3-b30f-403e23a569c3</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b65632ae-2f8f-45ad-9e95-ea2b4bdc427a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b656d55b-b7eb-4853-b6d3-ee28e05895bd</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b656deea-323b-4b43-9701-291c34a8ff9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6587957-c08b-4991-9578-6993bba6f3f0</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b658fdb7-b123-486f-8290-54c650795096</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6591650-3bc0-449e-9f9e-2ce90cfd63f6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6595765-d2c5-4b71-8dcd-d5d3b0b873fc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b659de38-c119-49d7-943d-c53ae1188852</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b65b1b75-a5c0-4a4e-8977-e492cf1e82a9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b65d8007-35c1-43e2-acbc-0cce4ec561a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b65e0abb-7f23-422f-95b4-55fcecca5b58</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b65e7425-cf83-42af-a9cf-cc3f8168c4c2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6601474-8ae7-4078-8087-a354e5139cf1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b660c4e9-9ee9-49e5-98ba-f21f03f0ca59</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66202f8-4cc8-455d-9da1-031a39ec2bb4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b662338c-d205-4636-ba1b-5370a7c393cf</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6631def-38ba-4090-8c80-da18a7539261</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6638974-78df-4191-a7d5-b981417f8065</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b666343f-8997-41a6-8470-8c5598bcbf7c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b666e143-1864-465f-abac-6a3f27eed53f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b666e3e1-2985-4c9a-91a1-b740a8d72b55</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66776ad-18e5-4213-9c77-8e2b5a3d0b12</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b667847f-d01c-4e81-ac8d-20d8faa385a5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b667881c-3027-4a80-8fad-28a4501ee34d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6697ffa-3cd6-40f8-aec8-05467d282cd5</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6698258-8691-4286-bb98-a64872fb67ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66a5cc1-4d74-4b3e-b583-99d5962bc3fb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66b7de1-37ad-49bb-8ba9-d47319fef8cb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66ba4df-1b9a-4f6f-b2d5-93ef347373e6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66d28ac-7f85-4219-8b2f-3db5dad5107a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66d46be-800d-4ccc-911c-dead3935f72f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66d8df9-466d-403f-b713-2ad98c2a6e07</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66db986-6704-4cfb-bc69-24b74ed0120f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66e1ce5-ac0d-42a7-aa39-59142eff213c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66e9374-c4e7-4a47-9334-835050867cf9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66f05f8-3338-43c4-8a6e-f1c93c6d016e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b66f6068-a389-4a79-934e-e889d3b12264</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6707cab-eb8f-40e3-ab37-0cab08f138d5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b670c0ff-eaf9-42aa-b202-7df794a5dbd7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b670d317-0afa-4a8f-9e76-1f0739661825</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6717715-5fcb-49ba-8d72-f3bcc5cd40d4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67233c8-0c16-429d-8faf-f68ffdfd8152</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67412a0-87f7-453a-a807-620a50482b9e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6753c2c-d7ad-46dd-8302-d4774c0731d7</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6760e60-622e-4d20-912c-81d38131cac7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67747cb-3cec-467a-a62b-58a56e21f617</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b677e54c-d163-4ab9-99d4-35e41bed51b4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6785723-dac4-4773-87c2-f83977952025</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b678a4d8-5ba2-4a2e-aa08-20fd2d5f08e5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6797186-14b3-41ac-860e-a94154e841be</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6797478-6203-47a4-b9c8-f01ebedce96f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67a3aca-c862-4aed-986e-6f2657abd948</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67ad614-8697-43a4-8d39-82404c99e19e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67b4773-e879-46e4-aa46-6bc6d275a904</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67c53c8-8f85-4dd0-bf15-2831b73d76ed</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67cb44d-8a08-4b11-905e-5f178d77f211</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67cbb07-29c8-483d-a98d-9477dd553a97</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67ce2b3-1daa-42e6-89ef-2df292217ae8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67dbf7d-f9ac-4560-9f84-6de444840ecd</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b67ed7a6-2c5a-4340-8464-1d70a4fdf625</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68116c3-9b4a-479b-ab7d-0a5a11a4e8b5</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6811b76-b86b-4043-acba-eaf7df04e4fe</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b682b286-200c-49b5-8e22-03e99a2b8263</loc>
    <lastmod>2022-10-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68381ac-82ec-442b-afb0-2e2266f51cc2</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b683da7e-dc55-4ddf-a41c-7f7ca24205a3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b685b83a-5a3f-4003-8d68-00cf7db2f575</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6865c05-fd9e-4b77-8bcd-8bdfa1974561</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6868c02-76e4-49e9-8d50-c224d9d23c94</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6876cbb-3c2e-4321-b0a8-17fc07561754</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68784b7-fe1f-44fd-a3b7-0d6abe29c862</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b687ee05-eda8-4933-b1f1-71a3dba8288e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68849a1-8c62-4e41-8506-f2262cc762e5</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b689c565-d8f1-4fe3-b8e7-efda8bcf528c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68acdc1-2060-49c5-883e-c216ecbf27f1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68b8cea-452d-431b-ab7a-b48069f9f6b7</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68b96e7-e2ed-4f57-aedd-2ac921879f3c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68bd647-fd19-4f86-91b2-90b95527763a</loc>
    <lastmod>2025-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68cc0cd-ea58-423c-9d90-290a48abb413</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68cebfc-af40-4fc3-b035-21a9887f241b</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68d3484-74bc-4309-a570-bc71c3ef3b83</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68e08f3-4a8a-4f38-910d-b3f4e28f0ba6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68e8d0f-dd1f-4493-85a4-24b9758a5704</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68eda4a-30c0-4917-ade3-00767e617911</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68ee970-ec76-4593-9672-74d413e71828</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68efd12-8bb0-4c19-8c74-3a6ae5195f29</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b68f8b27-0cb6-4b0b-89cb-d62ccfd29ead</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69046ce-f9bb-497f-9632-81cd230d7a47</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b692cb15-34f9-42fb-9fe6-19046d8397fc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6936384-ecb3-45fb-aca9-c91a24066deb</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6936d8f-2f9c-40c7-b8ea-f36ce00af552</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6937e1f-34a8-4994-b627-3810f3e9b076</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6952eb9-48d1-4981-ba12-f93e86eced55</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6958835-7aff-42b8-a724-3f19cadc951f</loc>
    <lastmod>2023-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6968b97-82c8-48a9-a529-07e2ca9840a3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b696aad8-5a91-48f3-aa57-5d255037834a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6970657-de6e-42e6-8968-9e132cfd52b7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69725a5-4887-4616-8ecb-d6fd7b0f679e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6972962-eacf-4320-8bc5-d6c1534b3a4e</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69742e2-f453-41ac-bc23-5a350206abda</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6977693-78e8-4c22-9d12-7eb04d2991a7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6977cfc-c2fc-402f-bf69-d02af42bf48a</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6985863-7f1c-412c-903b-1f40d4408af0</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b698b463-183d-4416-a440-8b2cb03a821b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b698b9b9-117c-4c70-9a1d-e87e928424bf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b698e63b-afb8-4866-bb1d-a4da4905f008</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6995ee5-0b8c-4d7c-805d-0e100ee0289a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69a385a-c391-41b9-92c0-aa673749f66f</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69bd2ae-53cb-4627-b5a5-2fd92978c761</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69c6b38-e972-4a7e-b4f5-06ebf283705a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69e8762-dc07-4135-a207-a377997c08fa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69f3f91-ea8b-4b33-957e-59751a1542ff</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b69fccf0-7f9f-45ee-b7d0-27ca8acddb88</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a16442-7ea3-434c-80c2-b915190ea780</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a27fc7-af36-4439-bd5b-e129f2b404a1</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a4f486-2490-4a85-b405-f6cf90950bbe</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a7488e-aeec-4907-b065-7397928dcd29</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a7a7f0-f78a-4ef8-86f4-fd9edea10838</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a7e582-59b6-48b7-98c4-b4c4c5cea5d7</loc>
    <lastmod>2024-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a8ce79-037f-4948-9e2c-5dc239fff8bb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a952cf-cdcc-4da3-8b30-27af8e85792d</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6a9da22-298d-4a39-921c-1403659fd4d3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6aa8a55-eb67-4ba6-bfc5-e0649c0b0826</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ab3869-57f6-4cda-9fb3-16b4d22e4a67</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ac2c38-f6f2-4612-b9c5-eb8bb29a3738</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6adc869-8228-44ae-bc38-781075e970d7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ae4c02-b25b-480f-8e01-658ce3be2431</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ae6410-fb38-4112-bc62-49b19c25a05d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6af8d64-9bac-49c6-99a5-1988459ad71d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b02cb9-ff6e-4be8-8c72-c63405db0e00</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b04d15-b59a-4e94-a573-ac26c78617e5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b07721-0a50-4560-b989-d03f63a043ff</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b120bf-7219-4523-8d1e-0bb7af10820c</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b12a29-fe4a-465c-b487-4431f60d4dcd</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b3613f-9004-4d42-973e-1b8bf4b29e6c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b47eb3-8e6f-44cb-b700-cb6cab2b0e2b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b4c890-3b84-4f47-9b85-55e115f6f748</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b60962-f904-4b98-a5b5-571a83d305bf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b7b351-66ca-49a8-a653-0a6506622b8c</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b7d153-c7d6-4852-8b01-93375783e7c9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b809fb-58f0-4ef1-a9bc-0bdbac595933</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b85103-e78d-4545-aa40-0222b540cd82</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b95c1d-2939-40af-9c22-594d9b8c2500</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6b995d6-2436-4ba4-8866-825aa3cd0f0a</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ba5878-384d-4f44-9bbb-8c135f7d3f6d</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6babe9c-a9a6-467c-88f2-9a64200490ad</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6bac436-4243-4542-adf7-e989f1b9a951</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6bb09c3-a4be-4d1a-adeb-ac428c5b3d68</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6bb5370-b4d0-485e-b538-5c66ebe65bd8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6bc2558-5715-49b7-8f48-b360f02be3d2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6bdc306-2b31-4d21-ac63-77179117a45d</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6bdcbe1-a05e-4486-927c-6cd69e5b2ed8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6beaab5-a8a4-45f8-848d-ca2656a1c872</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c06388-8f01-41f0-abd5-6c39cf4b3d12</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c157a3-896e-468b-aec2-73c172c74277</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c21f12-4783-4e4f-b06b-ba4f1dad1166</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c36cbf-3ecd-41f6-89b6-4df736c9ebfc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c3b17d-f6b8-48f8-96a8-38809b277d03</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c3b6b5-8065-4f9c-92f7-2f34492d3476</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c4034f-fbbf-4fc4-88b3-7a9f0ab60cfd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c43444-155a-4ad4-b873-a18d84d56255</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c4e02c-60d5-4dfe-87d0-159c1edf6ff7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c54d34-7458-4eb2-8413-4e943fd8da94</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c5cd01-4d77-4e25-b62e-a3061d78bc0a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c6feb4-a78f-49c4-8687-47818ee5b2c5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c738a9-d97c-4623-8168-fcd63dab78ea</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c74b09-652f-4ea9-ae73-ff0a7959e81c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c8dd72-ee91-4a91-907f-0fca7fcfa8d5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c96920-9744-4e0d-ba9f-2a29fbd5d6d4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6c9723f-8dbd-4fbf-b1a6-a8e3715682cd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ca2a91-a3b9-4807-b771-1ff765ee1ae5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ca6b6b-7008-450c-9087-c0893632a40b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6cacafe-7b13-4059-87a6-01fedb5caeea</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6cb42b4-8296-42ef-b868-d143e3f45231</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6cbdbd8-36ce-4f41-8335-e3c40c3d0d10</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6cc0572-6232-454b-aa57-ab2cf045942d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6cc33f8-b27b-471a-b9c3-45cc7ab57b62</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ce0a9a-3f84-4732-8c90-d81530d99e11</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6cecc5c-a1b3-47be-b673-69e262b9ed69</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ced624-d160-4b5c-8cb3-f9a66daf79da</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d10717-3353-4070-af10-ff44ac4bacc0</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d18763-8c55-40d4-af43-693f09414aad</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d19798-f7a0-4fb2-a096-7349adcfcd46</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d28bf5-1622-42f0-984a-41afdb2d8f59</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d4ea0c-6e1a-4e5e-8706-426a25af31aa</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d56039-5548-4636-bee9-9681781e2858</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d7a259-dec0-41c9-a2f8-6e1a66062430</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d81ed3-c973-4d48-b3be-b306d87ed7d9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d83833-f327-47e2-aaff-bfb2e78586f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d93e3c-c97b-4772-a0d9-35b6ca95e6f2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6d9795f-f8a5-4f95-9aeb-cb53e502cf8b</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6da9b14-f1cc-48af-a8a5-8ae9d529a778</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6daf872-08b7-4b8a-a8e7-5983910b7149</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6dafef5-6476-4faf-8d7a-bb35849b696d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6db3917-480a-4d27-858d-8dc1a9b0c6aa</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6dbbcf9-9293-4653-bb8d-9b897fa7e1b2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6de0b2f-94ce-47a0-b692-4e61c7a55d56</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6de19cc-b498-420a-bd08-031f9a54008c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6de63b2-0815-43af-8419-23b9758bc625</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6df2ac9-df5a-4a89-a1e0-6e89ee155975</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6df4e96-d44f-487a-9b00-b771c10d866a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6df62ac-5644-4001-a83c-dc9acdc776b2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6dfb556-d431-4c30-a917-1dd69e383a51</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e08c0d-7a10-457e-a5d7-91fa774b66d2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e0a545-de75-4ab7-8dce-498b62fafe70</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e1097e-6024-46d2-8d20-1973ee846864</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e1a959-9700-425b-9129-e37f78361654</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e72c05-d2ba-4a2a-90c4-7bb112d82026</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e79e30-0573-474a-842a-05554b1d46a6</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e80362-1bc7-4323-898e-b329808235f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e88f11-cee3-43bc-bfcb-8d401dd977f9</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e8a3a1-9ed4-4190-a240-e2c4203e3fbe</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e9404c-07fe-4a46-85f0-3ccb32f98459</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e9b1d7-81b5-4fc1-95c9-8e4bb874a26d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6e9ca1e-a7d3-47ce-a69b-e872c8495210</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ea03ed-2f45-414f-830a-a1b650e34bc8</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ea70b8-dcc1-48f4-91e5-59555949e5f5</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ead97f-5c22-4313-ad65-08e4419a49d3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ebd93b-3abe-4cf2-a02f-e76e92010c09</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ebe30a-92c7-4453-88e6-e65b18bb84d8</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6ee0266-8a20-4447-a902-b652455d6699</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6eee2d1-ea83-4272-944f-7e60c77df7b2</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f0770d-1bb8-4c86-8427-0904e4d4e7bd</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f139ca-41fa-420c-a059-3d203e05c3a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f2f857-022f-4d14-bf61-8579302f4ab2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f32c32-791d-4747-8fb1-fea0f66a4e00</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f415ac-e97b-487a-abbe-1120b53a67e7</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f45ebe-2863-40d1-9695-8d133c1cb0d5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f606ea-2ead-4380-a971-534e4d7f2042</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f614d8-21b0-4104-b465-5a1c48997384</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f64ed7-998d-4916-9e53-76fa0e48feff</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f66fd1-07fa-48c9-9b04-97ebe008cd57</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f67e2b-8835-4b3d-8d44-80dc575053b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f7d6fc-cf05-4ae2-9861-e65f0e933147</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f86beb-b115-4975-bf42-13cb342e0123</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f87d08-2d1e-41a9-adb8-8c14573bd3e0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f8b3c6-5b41-491d-9b26-4b5ca43d52a8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f910ae-28d1-48ce-a8bb-93292d890f32</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f9d1f2-fba4-4df4-99b4-d96023d5423c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6f9eef5-eb90-4a23-b1bc-7bbc0e27c09e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fa9bb4-5f84-432e-be54-3c5f8507139d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fb438a-e148-4c1b-a103-7ed1ed46c6f5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fb4949-f7e3-4f87-9774-ce72edce8d22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fc2e52-b8d1-4c47-b841-71e0554b1c79</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fc9681-2e2b-4365-9ed8-f4c4eabb5b09</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fd5bd5-ca03-4906-9a52-609d483f353a</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fe55f8-445e-4a11-b6d7-584c6898343a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b6fed0f4-6f1b-4a2e-86e7-6a57cdf6f26f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7023d7a-f5fa-415e-bd40-3355e5b4f28f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70293f3-9521-482a-9cad-66a97e5b6dd0</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7031b82-62be-4fbd-bc94-f8d5f5209d42</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b703cc60-2360-4d79-847f-1dade93d2f7b</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7047e74-5b14-47ad-af1e-6062f12b2c78</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7047e86-3e9b-4e0b-b9cd-e9b6a9136765</loc>
    <lastmod>2025-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b704cbbe-5c23-4146-b1ac-a3c46d8d3ce9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b704dbdd-76cd-4a12-af6c-c9e583461fa5</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7050b64-4fcc-4693-b2bf-3c348b82ad1e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7064d48-5cfa-4285-bf9f-f613b4bcb88a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70695ca-2b22-4f1c-874d-e6a8a14d1560</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b706c39b-3bf5-4777-908b-228798b39970</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7074261-b1ec-49f7-a47c-f5e472f95f91</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7081617-cb0e-408e-ba40-ed83de06719f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b708d8b5-2aad-4041-a8b3-be08ab9e01f2</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70a254b-76a0-4a20-a3f6-36b56aecdf07</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70a33eb-1a7a-4a69-92a0-956cd9b60b0d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70a97a5-8d57-4793-a6cc-983ff7eef637</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70aa36b-2e94-4a42-ae01-464804a3d0c6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70aa43f-7380-479c-ab21-4c8d40ed83ae</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70b6f88-6b15-4cb1-98fd-be3b1124547b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70d01c3-7054-495e-afd8-40a6147ce60c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70d548f-b565-46c6-a9ac-6b6023283bcd</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70dec79-0f4b-4ab9-814f-2a50bb2f2665</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70df41d-7d6b-4bc0-a416-f58cdb6d7f40</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70e3e4a-f70f-4b7c-acef-8a86ed3fd59c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70e6ce8-9710-47af-ba29-89198d4c1289</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70e7b39-3964-45aa-a7cc-b0bf1a5527fd</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70f1ae2-089a-4f30-86db-a193aca22e33</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b70fcab3-3a00-4308-9b3a-cab3c14c8011</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7100fe2-2999-4eb5-a1de-390b67ae2ba9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b710194f-c987-4244-8217-57df30819811</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b710ffda-7999-450d-b254-21aa367c9038</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b711139c-1892-4711-bc92-ee917495c700</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b711e720-df2a-483a-800d-35ae37e40f5a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71223ff-a184-402f-b902-abfbc56d7ac9</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71229e7-a07d-4987-8eb6-62e27a964ba3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71265d3-853e-445b-ac0b-0cac9cb5c758</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b712c3e1-bc85-4656-9a81-1c74ba839f3f</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b713d8e1-5dcd-4f43-8c13-3a1ada617b3b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7142158-0b64-45ee-949b-2527c428f40a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b715762b-2393-4f30-8330-2d3a166768ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b715cbe4-30b6-48cc-912a-68c340f951f6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7164d24-25eb-440a-82be-66887b273da0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71667fd-9ad6-4f55-9747-10446dcfcb93</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b716f7d1-0471-4aa9-acfb-fadf2eca7d42</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b717c015-d955-474a-b886-06914d74313e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7199072-b2a1-41ba-bd66-cefba5f84845</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71a396c-04e1-4467-9c6f-83f94e351f35</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71b4a29-9c62-474e-8a4c-a19d4bcb99a8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71b9669-86a7-4b46-9d25-24ed00a67efb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71f3b64-0f42-4ca3-933a-91b64a1ea831</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71f65e0-2c95-483a-8937-89f44013f40a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b71fab21-abe0-4237-a88f-2c2a76c87b0d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7204297-6f45-44b7-80e6-c96793ca40a9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b720758c-8630-40ab-a49c-f39b6a893921</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b722122c-5578-48ad-9d3b-f0b008ae7b76</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7225772-8f2c-48d2-909a-245df08ca111</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b722dae5-0ca4-4fd7-9d0e-a0907332ace9</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7243298-114e-449e-860f-8177e1ae7f37</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72666ce-20bc-4eeb-9574-18a963798ce8</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7266e3c-09ba-422a-bbba-7ed104bf25c3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7268802-bcd8-40bf-8c93-ef04a6f6f69c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b726d873-9fd8-4fe2-9e59-db38eb7c94fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7277b78-823e-4230-b178-ec101cf624e4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b728922c-e6f2-442e-b238-2a117c9a43fd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72a71d4-eb7a-49d1-9256-98c7e520d71d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72aaba8-9f33-42bf-a798-5cce7d66d476</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72b75d8-0de2-4ddf-92aa-cda2e8cedde3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72bd23d-8294-49e9-8bfb-d6120e3a33c7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72be01c-870a-44dc-8b55-cd34b739a482</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72bf261-0f8b-40b6-bc83-b2f1f4748f38</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72bfd05-fb25-42d4-88a7-051cbc6fb4db</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72c3712-6b73-46da-9ae5-f7488336a661</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72f3087-a3ba-4814-903d-9ad795adaaee</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b72f7a3d-c227-4e94-b8da-045cdab8352b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73019b3-857c-4f2a-b9c8-8e28659b85cc</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b731d05b-167c-4715-bd38-7086260f3c5a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7320f50-4b1b-48b3-8a0a-61ad96f7e6f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7325051-dfe9-4d08-8e18-adc646239884</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7345779-458c-4e76-9e0f-c2b6a6987a4f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7349a9b-c654-4d92-b7c4-0a542e340215</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7360e0d-6fb2-4d65-9a9c-53df504ecbf6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7366ec5-2d75-48a7-9590-b739e5f74ce7</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7378607-ad93-4ae9-b895-785cdc173674</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b739dd24-8c58-4c48-ba42-f5b98d511f31</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73a75b6-b0fc-4305-b962-d39d3d768349</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73be971-8b5f-4547-9831-d56bd245b880</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73c2255-a6b4-4ca9-ad9b-b4a60c37f9e0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73c3da1-21c6-4811-a715-9a886a4843ae</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73c515e-072b-4b97-9a63-d1d4a971215e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73dbe7f-d535-4051-bcd1-e70a62911acc</loc>
    <lastmod>2022-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73dbee3-707a-4c07-a5f4-9d6ea2dc7ed4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73e7594-bcff-4bee-a8db-443318741c9c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73ed3ec-7afd-4623-96e5-0bfc4f1d54e2</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73f37b2-c75c-4fa1-bd88-bd4f0a85984c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b73fbef6-7597-41c2-80e4-1c6ddca91119</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b740499c-a020-4789-b219-3e08760d9d9b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7407f7e-4094-4431-896b-dcffd1aba5f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7419e0f-bab1-4fdb-8fde-bb5d6b99830e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b741c24e-8895-4e70-ac19-5c097c392160</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b741fcd7-42db-4503-91d5-4256278a89da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7421165-f489-4aa7-ab8a-a80a9f10b81d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7447d24-a3a4-4546-a5c8-7cbefe219ccc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b744854c-0ecd-4b4f-b4f1-c1abd9b54951</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b744b787-4f7d-454b-8f30-624eccfbaa4e</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b744e6b7-c481-4819-a2d5-8c2462301eb0</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74580a3-f191-4b43-8723-cfded51803e3</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b745a7bb-c2a6-410f-a608-3543e51e39a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74878af-27d4-4c40-b75e-c3be9787a9bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7492e1d-e5a1-4eb7-81b0-390aafac4e52</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b749c527-11aa-469f-a8cd-026a527197bb</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74a1a1a-35ae-4cbf-8dad-61bced78f3bc</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74a48bb-3fe9-4d37-9665-106420b1e4cc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74adf2e-df0c-4783-8f55-57105ce069d1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74b8dc9-f924-4c11-b806-56551664f0ec</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74c327e-d6a3-474a-b51b-c261440bcae6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74c3c00-5146-4a4f-bb0c-b1a45269049e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74c6e31-e282-479f-8c77-8377a68f84a1</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74c7e05-63db-4a05-a3c3-2f315490b022</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74d431d-bc23-45b4-88e5-86f12c38b366</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74d9e58-0fae-4090-885a-115155132842</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74e254d-7de9-4ffb-9841-b8953d13a23a</loc>
    <lastmod>2025-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b74f8c9d-f734-4901-a3e2-3646c9248287</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7513e77-ccae-4f70-bd6e-32499148cbaa</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b751a1cd-628f-4449-8562-8320c3076903</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b751ef09-a706-48e2-84d0-63f408772740</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7558676-324a-4762-ab85-3860768217b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75598fa-ed12-48ef-a917-a0397a0eb9d3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b756ae6f-63fc-47f3-a290-9ac25f42f453</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75729c6-e6a2-4e06-b8f7-ee7ad87dc474</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b757a2c1-3fde-4a6a-84d1-070f5e9755d2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7598b46-c837-4039-bcbc-a2bd6fef1e44</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b759c7c5-ecaf-450b-ba21-bcdb4ef2f36c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75a5a6f-d350-40c0-99a5-c53b0e7ec759</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75a6112-d871-4523-bcc2-7373d4041d64</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75ad64c-71f5-4d2c-b3bf-f560da5c854f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75b1997-5507-4e66-b1a1-a3a4a1d8e15b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75c20d6-d4f5-4a50-8415-e013b6262c33</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75d663a-2ec4-4758-80ca-1944957a472b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75d8d96-7c94-4ea2-ae9c-63a0817b6e48</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75e2998-c64e-4336-9b25-19d3862a2d30</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b75e5a78-dd0e-4f7e-9bb4-153b460b15ea</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7602302-3e81-430d-ab88-2b959074a9c5</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b760d061-0006-448d-8677-5d8eba574f78</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76167c0-2fec-4291-bbaa-39c8144ca558</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7623c3c-b0b5-4f60-8108-56030a27922a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b762441d-cf6e-44c4-88b3-f6cc6d1313bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7626357-5bb3-4fe0-b7cc-a6bbd89b7c38</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b762beea-7ede-47b4-87cb-a8dde9ffe1b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b763f0d2-81a4-4ffb-9850-8f8241a047ab</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b763f863-7bfd-4fc6-929e-aae3dd454c12</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b764827a-ef31-479e-b0c0-e784a6d49f2d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7660bca-874b-4936-8ad0-41a43f724f75</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b766b339-6fd1-4c8c-82a9-c3e7170e6b7e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b768acc3-3cc5-4b64-b2a6-a89d780e400e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b768c1ca-2a71-4afc-b379-d209853cdd6b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b769ab5f-83ad-4632-a58d-31ccdd3d39e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76b46c4-8bdb-44f5-a239-90e483bd4c3a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76b7eb0-05d3-4bc8-8a79-efa8d93c6674</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76b8812-a498-493c-96b8-0477092705fa</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76bae07-c141-47b6-8df9-3bc4158518a5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76bb975-f356-4ede-a8d5-7837bd119881</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76bdc83-4a37-47ae-b1fa-39cb0ee26fab</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76c7b1c-9cbe-4443-b60a-b18b09466b37</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76c7ccd-b728-43ca-8715-79b081b3244c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76ca670-c5b2-4eb7-99a5-b2b9f9f269d3</loc>
    <lastmod>2019-10-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76cd0d6-2535-487f-83a3-001742abb6af</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76d27cb-175e-4d4f-9d0d-67c33f8b205b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76d6867-83c3-44d6-be41-7367a77064f0</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76dc00b-f7ef-403a-a582-9b45eb69b6e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76e8efa-ce52-4c1a-9e55-51e1b7a0245f</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76ee0e7-f4a2-4d3d-9df5-beb45a206565</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76f631d-ffa6-4dfc-bee7-d381a0f9c283</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76fedaf-80b6-444f-a993-e3f7b34f5c3c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b76fef71-8ea9-4915-89c1-6aed03443d09</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77051b8-0de6-4c87-a14c-709e90e930b1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b770b90a-d754-48d5-b54b-98ba0b8b1be9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b771084b-ec0d-480b-abf2-e5caa75341aa</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b772a8d5-0a83-4e82-85b6-fd15c68fb332</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7731cb4-bbb9-4948-a4b3-68c1d7a3831f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7735538-a158-43b4-ba43-1885c727be24</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77397c9-fc7a-432b-bb38-b1bcdf6cd6e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7741a04-3429-4438-9d01-ae73c4ddf67f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b775a017-695e-4dd3-b4c4-d1c652bbfa68</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b776f20a-bfcb-4276-99e0-ae142ffbb073</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7774d73-8b1c-4d4c-baad-43e34cdbf897</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b777b24f-fa39-4077-aec4-a0c8163b8a7d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b777cb51-60ac-45c3-b3c0-1d106e8ead14</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b778d9c2-569d-475e-9e0d-4fab6ba141d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7797720-6d62-4f9d-adc0-5dac60c6d20c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77a0f08-b6f9-4a6f-8ff0-9d9a3d835c58</loc>
    <lastmod>2024-12-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77b31bb-71db-4ed3-845a-b2dc7dcd0403</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77bd696-c726-4ba0-986f-a939aa1c82f5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77c62f9-a6d9-4de2-ad10-246d9b6a79d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77d51c0-9854-48ab-8232-1e96bbcb40bc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77d6842-bbe5-4218-a325-cfe0b6251024</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77e6e1d-35a4-4519-bcd3-05828ed4af02</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77e922f-31e1-40ba-a5f3-7a6cd35fc30a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b77f3c00-4701-4109-b65c-5044d165e4e2</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b780d215-1c58-4722-81df-737d42fc2119</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7819c06-3a92-44e8-b98a-fdc1508d4755</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7833860-9e89-4f4b-9c6d-39b12d9c2ff6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7838ee3-6d40-435e-a4bb-a527da299503</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78419eb-b9f5-48fe-baa8-666eab2146f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7844a05-48af-436e-94c1-307f9257560e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b784526c-3a19-41e5-8cfd-4f0bb5f7acc3</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7852b22-f256-4560-9c18-dd0debdc766e</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7854f87-d222-4b34-bb32-03ad5173d47e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7863dcc-1cba-4f03-9226-0d4958dac499</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b786b356-936a-493e-b70b-4a748de6b85a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b787d489-343f-480c-917e-bbac5874d5ef</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7887949-3700-4f3c-b969-9ff5589a9de7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7890466-7a4e-4dc9-bdb7-0826f3863e14</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7893eaa-df96-40f5-b556-167362b8da37</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7894af2-6438-42d6-9fa2-551942ec50c3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b789d3d0-8ae2-4396-8b33-b79a0e2c9546</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78a048b-312a-4766-b699-9c8b1ea27afc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78a0a5b-ebab-49e4-8bb3-73c322eb36b2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78a0bbd-0cd0-402f-8866-0ce96c57e90c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78a3ff8-8403-4906-b916-660750c62566</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78ab74e-768f-4d50-a568-55821c90972b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78b4954-70ff-43a3-9291-c8ba59a51db9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78bb240-dcfd-4c18-b1fc-c9929924bf6b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78be797-e0ca-4d44-8e77-3d8799bc207d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78cad0f-ffe9-4c21-bf19-745ccd9b618e</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b78f1c9a-fe5a-4a00-ac74-add009d1f28a</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b790b59d-9d8d-4d0f-b4a4-e48088613fed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7925bbe-9b39-4c3a-9c21-414d13f18d88</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7931731-2675-4adf-9bfa-86ebca26984f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7934cec-f824-4b8b-8e41-0ec3d0120748</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b793be59-b9ac-4ea5-8c24-018e2bc99fcb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b793e4b5-01cc-4132-ab33-f20cd69d8993</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79467f9-0708-4129-991a-dd2c4f842a5c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b795e568-c320-4818-b608-66464dfd90d2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7963c0d-f3a0-4344-926a-95414d927812</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7964322-b456-4c5d-b2c8-a5125e5c1273</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79654e3-1f83-49ad-bde9-a7d6be8d48ba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7970f06-d257-4481-ae49-f4c6c732dad6</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79818e0-f968-43de-a1fd-f6e8e4e1cb11</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7988f03-a308-410a-8ba6-2db6dc1de5d3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b799411d-7c37-4f8b-9d42-39aa36d2afb2</loc>
    <lastmod>2024-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7998a0e-03cc-482f-bddf-803c52cf72de</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79a6372-b7e8-4313-bc38-1ae5818f608d</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79aef8c-d30d-449a-8552-29e149ec6f01</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79af3ef-f99b-4aee-877b-c8ffcd0e9c4b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79b3a9b-1318-49f8-8a1e-23c18e85372f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79b8598-40d9-41bb-bad7-6cb21e1cc817</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79ba33a-f5e5-4de5-9af3-2160ffed05c3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79e208e-8aa6-4236-8e33-2c41a432b7e2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79eff01-7d7d-4db5-964c-d9cc27049ca0</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79f0b62-cc30-4556-8111-eb4be2aa2513</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79fcf6d-c53a-4612-b1ff-318f4c8163c7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b79ff77b-5198-4e87-8178-557b410c5735</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a0e510-5844-4563-8e4c-838f4a63e4c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a367cf-440c-4f3c-99b2-e0c98b0c8f2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a3b248-11f0-4cdd-b4bd-e4614d3edeed</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a41bfa-1979-4bed-bfcb-636c85c87efd</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a4cbb1-fb17-4bc0-8bf4-d385704d5ba3</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a51408-2822-4418-8875-39c28145bd01</loc>
    <lastmod>2022-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a5fbe6-c364-4ec7-99c3-cbeefd494e80</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a61ac8-91aa-4d56-910a-cd447b1d50fd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a65b76-256f-4cf8-a930-1666b38787e9</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a65e7b-8625-4ff2-aefc-b2ee1cef07e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a6c3fb-ddac-4e3b-907b-61fa2e87c745</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a74b13-7cbc-45c1-a787-e67233b70db5</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a826e0-2774-4276-8511-3b741f839b53</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a922c9-1201-4fc9-825e-8338c9a2247b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7a99568-e217-4699-918c-32c58b2535f0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7aa2f4f-43e0-4086-a212-fadd1bd31725</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7aa6c37-f7eb-405b-88ed-8cba49718350</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ab964b-5009-4d63-88d0-0121b665580f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ac09df-3c81-477b-8356-78cbc539d9f8</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ac8bc7-69b4-4933-914e-d96280f9d935</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7acb012-2717-4575-afc3-23881bfbc2a3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ae8d4f-464a-4767-b2b1-7a10b1489e3f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7aed846-8822-4799-9da0-8ae1659cecd6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7aee863-1334-4301-b616-096f36cf3877</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7af5ea8-cd7b-4665-8323-ac447d8003f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b09000-7229-4fbf-965d-5736a0ab3511</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b1e14c-f345-4a1b-bfa8-b27d25de1473</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b25c36-44dc-498d-a9c4-5259a3e60cab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b3c011-e4e9-430d-a4de-b5f28d49b62f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b3f27e-d7f9-418c-a944-992cb0248487</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b55a36-dc1a-497b-a9f7-e74d86e51a3e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b813d6-f534-4bd3-818d-ed7691585a17</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b82191-24ee-478d-9d9a-a83a6f5adf4d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b8cb4a-8f6c-47dc-9ae0-f8d6106eca49</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b8d0fb-3820-460b-9f24-3e646beab6d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b989af-b7c3-4972-b4ce-f54797c585d3</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b9d96d-31d1-43b0-868a-ed5174c439b2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7b9da25-f217-4eb0-8ea6-5ce835dc621d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7baa0fc-b47d-4ecd-bb2f-4d795236c4b1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7bab563-1d31-4d10-80d9-d47de86e5818</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7bb1e8c-45c4-40db-a8b3-8d0e96fee9b2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7bcd6fb-d334-451a-a7de-f71ab4672a67</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7bd84b9-5e55-4626-82e0-560ee0b99553</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7bdcbdf-7c5b-4c24-9ba8-bea99e655ff6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7be7d5f-982b-4a1a-b4c0-b97bf20b78ac</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7bee222-8e58-4bab-aaa7-1639318c4c5c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c06b49-5742-4ee8-bfa2-481c848e33f7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c1458b-56ef-4433-8ad3-219895b57518</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c31b01-b961-4515-a761-bb6eb1e0bb09</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c3a4ac-ab3c-4dc6-81c6-cbb741aec458</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c3d158-3fb3-4e1a-9c7d-e8c656c5929f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c47170-3ab7-43f5-b30c-e4bb87a0e41c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c76ed5-59a4-41a3-9bc8-767e1a11f50c</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c7af6c-f71d-4989-a859-63ff574177d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c83306-41f8-44ae-b85c-4455481d845f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c84cfe-e14f-41e5-8b20-42ff6855180c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c98fee-969d-44d2-9361-238f0966e700</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c99ede-3d1f-4596-9d07-ebf439b5a8ae</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7c9e673-b662-4cc5-92f7-a882464583c7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ca1bce-67c6-4e82-a643-eb87fad93e5f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ca9b4c-7ed3-46db-9535-d3627fd564e8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cbce54-9279-43e4-88eb-eb721dcb3d13</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cc1077-41fc-44c0-a5b7-6abd92239751</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cceadd-687e-465d-a686-993b8949ac2e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cd64fc-1ae8-4f1c-aedd-41ccfcc30472</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cdca6d-d9f3-49c1-b198-d44d0e35da00</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cef201-773d-49e4-8d98-39f381665c01</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cf5c2d-1cce-4c7d-95c3-62c04edd3b9c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7cfb55e-a5e1-451f-9b57-a5fe8e442739</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d01014-3af7-49a0-9472-d65fc380e023</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d11e8a-de44-45df-90fc-c21784c62e84</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d12b2e-0d78-4f1c-91b6-3ad33f46139b</loc>
    <lastmod>2024-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d14e78-8c35-4f67-a04d-87c807dfe860</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d40482-9140-456c-8ff0-c207e3589bc1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d41883-a3b7-4300-bac1-5a470922e38a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d45f93-845b-45f8-9d1b-5c33590f638b</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d4a1e1-4ad4-4afa-977b-62e9e29e0bac</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d4f918-a83e-4b1f-8928-e54f86ed4246</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d50cad-926a-4e41-bf5d-b7d3f672e082</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d8c392-1f2a-42bb-8ba9-6cb602b6ed51</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d9b2b0-4150-4354-9a3f-db7e4441b858</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7d9ecd9-4b3e-4782-80da-b79433dbdcb4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7da7456-feed-47e4-9fc5-738bc33d991f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7db36e9-f0e4-441d-92c9-e457430e9375</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7db5600-2ae2-43e4-8f70-7f1a7604c2af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7dba729-7f16-44c1-af45-74264c41e75c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7dc4278-b2a0-420f-a668-dd447466ba4d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7dd0590-37a0-4b97-8573-7ac4ba2b15ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7dd8842-0730-43c3-a2be-e481986e60e1</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ddd79a-4026-488b-ad4d-413dc3ba02de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7df8f64-bdee-4b7c-896a-0d462c2f7f13</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7dfe645-fbe8-46fe-a005-ec844dcab888</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e02828-17de-41cb-9be0-ee6e8abb992c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e03f03-58b6-48bc-b507-16042c0e6ab2</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e068f4-c478-417d-9779-bd2b6a864565</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e07263-c32f-4fbe-8cbe-385dbee8ef64</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e0c00d-03bd-4474-bf55-0daf79f51872</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e0dfd4-578d-4fe2-8d31-deb837067fb4</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e10401-cd6c-4d0c-8bf0-5f70f30ed9eb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e1253e-e7f3-477f-9c44-09a4bd0836e6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e2411b-091f-4131-8f33-0bfd08a03205</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e40f63-4347-4cdc-b30b-26b8ff9de27e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e4544c-91ff-4fc8-bf97-96a8ea6c8ccf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e4ebb7-32ff-4f61-84b7-20fc22b3351d</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e58fda-bef0-4336-a8ed-d8696f3da92b</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e5955f-c125-4585-9728-151db843f078</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e5e02d-aeab-4a71-b253-427ee3dd79eb</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e6da54-b30a-454d-871a-b1d0e151ef5b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e6feae-15a3-4e00-bcb6-c135d549ce8c</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e74ad2-6a8d-44dc-b77d-c1daa77bfbfd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e78484-7fa2-4b26-a922-5d1500b0f936</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e7cd0f-bee2-4d75-8e38-bbec3db2528a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e7f898-c1c5-4a05-b3c7-cb38170bc6ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e85c32-beef-4e95-ad46-c9656660b655</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e9717e-0013-439d-94d4-ef09fbf22013</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7e97496-93c8-478b-998b-cd9d09abd2c0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7eabdef-674f-47cf-894b-d0cb822d9ce9</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7eabe4a-2240-4b9b-906a-3166ce131013</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7eb6ef7-2220-4b29-ac41-40f1a1c71d03</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7eb7ad4-7d43-4c5a-99b8-360aabea22f2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ed46a0-2bbd-4aff-83b5-fe262206fec5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ee7ece-30bd-41b4-92cc-7cf9035dc1d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f0852c-1f7d-43bf-900a-0a5dd04cf501</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f093f7-f7fa-4bb5-86d0-e13806436e7c</loc>
    <lastmod>2024-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f14b39-a9b9-412a-aed5-3056e76fb647</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f174dd-b466-40d5-8cb1-fabca8f9cbbe</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f2829e-4534-4052-b2e7-661ed33fb3d5</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f463e8-863e-437c-af1e-d644c950b891</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f516e0-2923-4de2-a5db-4bd95d0b79e3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f62ea9-1c05-4cdb-8b99-1bfb62febe73</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f67fb9-bee7-4300-9776-1d931dc78144</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f7186d-413d-40db-be82-86b58fd92639</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f73df8-ed09-49d9-8b67-7e310ed3dc0f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f7675d-5d00-47dd-b0f5-523586103068</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f82883-e5a7-4ae9-945d-2f7b8bfa76fc</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f82fc0-515a-407e-a222-e33134bda003</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f89160-1de3-4413-b384-64561b86fccd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f99715-b5d9-45f4-97fd-dca61023d106</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7f9b2a1-7c18-422c-8084-1023426cdd3c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7faafc6-b689-4ef1-9b4f-9c41b0133b0d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7fab27f-acf3-4689-b566-8f869f7f03de</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7fb1f98-a687-486f-bb27-dd12b9487b8b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7fb58c2-e690-4586-8faa-ce5f37a1f71d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7fdcf6f-3842-4c85-9bb6-373db40c0434</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7fe5564-adaa-4956-afb0-a9b5990565a2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7fe65ec-2297-423f-8d46-189d59ea4ee9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ff21e1-6cab-4118-875f-4268df072285</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ff523c-d3f6-42bc-b06d-d002ec353a12</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b7ff9823-8815-4e0b-8089-06f5c4d49db0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b800155f-736f-4509-bdf3-5448fa6aaff5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8013362-ae15-4dff-b436-addf8861db52</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8014611-5edb-4253-af91-852391bab746</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8016cf4-defd-41cf-bbe5-c72f429a58fe</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b801bbd1-f87d-4172-9779-e52c2e3cf608</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b801cde6-a47e-423c-9186-bde8287a45f0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b80247ac-c8ae-44c7-a693-97b9568a0fea</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8025c16-c700-4f01-8676-e83184d081f0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b802883a-2179-4f16-bfec-1d6f8d86124c</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b803c3de-9bd8-4554-8cf9-817b759bec7b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b803d093-3798-466d-87d1-36d351e9e05b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8043bb4-2392-4836-9ee4-0c7e80ddcfab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b80639d0-7763-4990-aca2-ece9885b800b</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8066929-a076-4aca-82e6-dd401e49293c</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8073cc6-8748-4132-a6a1-e0f4e4fb0da2</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b809278a-06b1-4714-902f-bf1d0cd53ec5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8092fd6-7506-4cc7-b18a-7d49594bdf8c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b809b493-3a95-4c04-89aa-6c356ce6ea45</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b80ae60b-0d5d-4c31-a455-da46dc6ee7a2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b80be9c5-68f2-4e79-ad1d-59515fd3186b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b80e5338-b1eb-469c-9495-ac35a6f09aac</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b80eccc4-a8d5-4966-870f-0ea433a30cfa</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8106070-6efd-4053-a6e3-1735c0ba9b47</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8109b7c-1ee5-4491-8e59-09b9a78ea112</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b810ba4b-4510-427d-a0d3-24e40c6f99a3</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b810d94a-38af-4216-a974-b421775ee7ff</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b810dabc-272d-4146-a05c-e8266174bd0b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8117063-a68f-4542-89b9-0701785a362d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81170ab-b311-4df3-bc94-129ac1bdb748</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81246be-bee7-4ef8-bbb8-f8bd7f32d320</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8124e9d-3795-44c8-bce9-8e0d41e000c4</loc>
    <lastmod>2024-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b813865b-2558-437b-9668-949cfb3fc331</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b813cc6f-5eba-44a4-839f-7816d881e626</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8155b32-b228-4a4f-97a3-93612a2d604d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8176055-2085-432c-a7c6-ff7266ff5eae</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b817d9b5-1895-47f6-a6b1-9eb15ac5b211</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8182079-1394-4071-a577-08d8995411fe</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81864c2-3d88-45dd-876b-4379bb8fd151</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b818f12c-b3ea-42c0-ab13-eece7615c270</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8193abf-572b-4daf-834c-2d2a690804fe</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81a2fef-ac15-4fc9-9916-28a2fb99dad8</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81a8845-74b3-45af-9281-4a894af01cc7</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81b7331-b8ed-45c1-be09-ef024b45b54c</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81bc4c7-97b8-4542-a000-6072063c1527</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81e2f93-81af-4e49-9a7e-af96742222b1</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81e7bc5-8d43-48b9-b20b-af4e0d9405ae</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b81f6f17-64e7-4212-8aa5-fdbb2a36c661</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8202c06-ae37-4e9b-b9f6-b3c138f67c72</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b820b648-15f4-4e70-a5b7-63dd510f7fff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8219a25-236e-44b0-abc0-c9d8dc5b676b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8222326-8598-413c-b083-f6bf489a6063</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8225794-304e-46b9-a809-afb7f83386bf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8228b6a-abee-4655-8fac-bee039857a4f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b823b5bb-b693-497a-8205-e5da3c8fd03e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b824605e-d5c4-4f6d-b01e-c1920a67e12e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b824d2aa-55bb-4eae-a11d-45f88f7a5fee</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82523f0-9a78-416e-bdd9-0d6c3d94b5e5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8253da0-dff7-475d-9b92-1d1baa56e607</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82561f7-5f0b-43da-a9fc-a6da22fde883</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8268510-7852-44d1-b69e-0f45a592bc7f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b826b67d-56d5-4004-935c-f3416c6cde6e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b827a249-fdce-475a-a34a-7139a8a85ae4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b827fbb1-8c98-422f-9257-7d771ebd0653</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8286ad7-fd5c-423f-a597-5019ba8263f4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82938ec-86ea-4139-82f4-cbb0a972f343</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82981fa-2bfc-45cf-bfc8-63fdeb35d6bc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b829e5ab-a5df-428e-bb23-8cbb1912e68e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82a1e1d-fa01-49be-8269-4c5801fbe021</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82a23fb-0c6d-4b5d-a83d-22867cb859eb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82b5427-46b9-4fda-994c-0ea79188ff06</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82b641e-0536-42af-a2e0-7f7d320a5135</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82b8370-cc90-4444-8aa8-e88dfdb83376</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82c297d-d28b-4517-b010-21fc62038ccc</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82c2f6b-1230-48c0-a20b-eccd57e6771e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82c88e9-2f7a-4d58-80a2-f91946530aa5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82d5f4e-03e7-49b0-8a0f-f578b6c3144e</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82de00b-d84f-44ba-8d76-3a6d4a5e6488</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b82ee4cc-b418-4611-9fa4-5a9951c99bc5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83119b2-3f8e-41c1-a0f0-18fdac58cc6b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b832b809-9826-461f-a51d-b55030c91503</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8330580-61a6-4151-9ae8-6bbfbacfae74</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b833d93a-c018-456d-b462-56d71504c109</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83416fa-67d2-4967-ac07-bb36af6c6ef2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8347b52-ab05-4554-bfef-40e260c7aeb4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b834d644-3e9e-49ee-a7e4-81ccf3700ea1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8350eef-93f9-41e6-8306-acbe197af1ab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83511d0-3d55-489f-88e8-9bbfa3fba911</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8353ec0-fae2-49d4-a527-5a9bfa5c16ed</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b835cca6-df70-48f4-8cc1-a1f27e1d13dc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b835fa81-95ac-44bd-b031-d84b584050c0</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83633b9-4bb3-496b-a06e-3310ebb819ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83733ce-ef2c-4a80-a1c8-593eef37e53f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b837ce22-07f3-4633-a2fe-dc17a96ea8c5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b837e8cf-ae36-48fd-b952-5cead59803ad</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b837fa47-4f5e-47ef-a797-f7b7757f3d64</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b839edfb-919b-40dd-9f66-0a5fafe63304</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b839feac-f61f-476a-8625-9b2bd984ca31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83a0369-1705-4cb2-8a90-a8ef9c01ecbe</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83a7d90-488d-4d17-85c7-0a54502acdaf</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83ba987-d27b-4e5a-9044-4b78011a5812</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83bf95e-1fe6-4af4-b22a-8fc8b1539b38</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83d9e23-9bad-4de7-b4c6-3f5c9a76d785</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83de6eb-5d45-4140-98e1-497825433be6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b83eb4ff-b695-4574-89ee-4543fdf9a619</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b840364d-bedc-4156-bd5e-105d748b6e31</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8407c3a-0e00-4bab-b551-ba39440c8a82</loc>
    <lastmod>2021-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b840a81b-fa43-4c46-8b5e-11c4cb704165</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b840acb6-4908-4650-a265-6ce57b12d1a0</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b840c9ae-8b03-4805-98c9-a7a158d6a7bb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8422d41-dab1-4a0f-86ac-cbf9c03b2dec</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8435dc9-9d41-4f3c-8fa3-8f235112cc1c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8452f39-cc34-4c6c-b6fc-233dc14fae5d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b845306d-c1fe-462e-bd12-a81704037fbe</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84597d9-543b-4c03-90e4-e81493e146f1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8459c8d-294f-4b5f-b1f1-41e3ee032969</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8474e22-a5fc-49fc-a395-a67a4bdcb7fa</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84a036f-f365-4c60-b99f-9f1fa8256421</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84add70-bb1d-4c9e-b2ee-0adb6d0d6d0b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84b2792-8087-43ae-9845-edd8c7ef3d09</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84bad37-61ca-4527-b101-63e77f7b36b9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84c4343-0685-4d4a-a6af-19824fa51eb7</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84ce6c7-c511-4a56-b592-032d6b255c8f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84cf475-c255-4bbf-ad97-8c1f6ea88a22</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84d30f9-948c-4d62-974e-f19e3b6722eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84da3de-8edc-4517-aba7-c3a96a64913d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84ddb06-fddb-43c2-b1fd-e0fae7b8df4f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84dfa96-b6ba-43da-9a72-9e6d9f9348b2</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84e6d3a-be78-4b1d-9dd9-4166f8442db6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84ec7fb-a3c3-4ff1-b1ca-fa1fbf95d9a3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b84f4548-be50-426a-a10d-520a812edc51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8510133-12e4-4b90-9be4-1f70a786f259</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b853c6cf-0550-475b-b08b-60eff36e89dc</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8548152-646e-4a31-abc9-f1fdbd887835</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8552b26-e153-44af-9262-6054a5018e93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85572c0-c03d-42d1-9174-7067d027129e</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8568ffb-8c74-41da-a455-60bbdd1fe165</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b856b29f-e3cd-4853-81c6-ee3962692c7f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8578fe1-ebb1-48cf-9b74-ff7686d66d8e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b857da8a-30a5-4da1-b8e8-5ad0c59ef70d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b858a3a6-4c1d-4be7-8e52-026c90d279dc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b858fdd3-f7b7-40da-bde0-423a65858031</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b859b072-b94b-4e3f-8e11-0e748729e2cc</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b859c3b7-5c21-49f8-be4c-32a52de980f9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85a04aa-9703-40f7-8dce-2a336754ac7e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85a1fa5-baf0-4532-850b-be862ea430f8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85a8d05-0371-4525-bf08-f8981d164565</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85ac0dd-1da8-41b8-a699-862a14ff94d4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85c4d2d-9150-456e-8082-594dfd52b9f8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85cfdf1-19eb-4cc5-9e0b-0f92550681fb</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85e3e81-e4fb-4a48-91b8-871b0eac7cb1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85e8de5-4972-4969-9a82-4a4f45449a15</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85ed997-31f8-4c95-b2b8-4b6debdacfb2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85f7991-cbf5-4136-82fd-32bd2463e28b</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85fa952-c9fc-476e-bb6f-e696535543ad</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85fb010-fff3-41d8-bb92-2025d113e2a9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85fc1c5-27a6-4a21-a278-38cf87011a21</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85fc709-6cb7-4e35-aafe-3762f403f49b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b85fe1b6-f521-45cc-a4e2-1fda2771ac34</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8602b90-594e-4122-bc2f-40f66772f9c4</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b860adc8-15c6-403d-ab5c-a26b9b23e8e2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b860b3aa-2973-4b5c-82de-1ae83808f1e7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b860e8cb-da0e-4cf1-8990-98f3b213bb03</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b860faed-a0df-492e-b6f9-51ce4fd8a25c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8621c27-9980-45f6-866e-caa1086d22bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b864c873-0a7f-4a67-b352-3c052c97bfe2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8650cdd-84cc-48c6-9f94-990ac07946d9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b865381e-7655-4fa7-9920-55a378d9026d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8658741-866e-4085-b8b3-3b9d55c0d150</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8659154-e6f1-4846-9265-9a138473ce96</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b867807c-86f7-4346-a83b-006736856fe0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b867c1ca-12b8-4cb2-a144-54f3e0468978</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b868354f-88ea-4783-8379-e3ee40a96aa3</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b868a3d1-61d0-4228-8ac5-abd9e274eddb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b868b4bd-0659-41db-ac9c-33cfb340b9d4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8697a09-94d2-4679-9a35-1c3caa58b98d</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8699c52-1fd2-4271-8b95-71adc35e8032</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b869de35-8cb1-4423-ba56-33c197a1ad6d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b869fddf-ee71-40ab-aef5-751a2c937881</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b86a4acd-4121-4a18-aab5-f16f77fdc75c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b86b16e6-a456-4873-a8f5-20e945faddae</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b86b8069-7063-45d1-bdc0-000202033b97</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b86ca630-8313-407e-9fc7-0690c9921063</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b86d5953-96c9-476a-bbd8-3db2eee1edcf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b86de9b7-8f14-48f4-b34b-ff605d1f8c43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8717312-e201-48fa-b202-0e3390b2395e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b871d874-61e5-4eae-be41-e114d38c2170</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8723b9d-6105-4aa5-826b-988ec1d824fd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b872bbc5-849d-455a-a3f0-fb314a9ae0aa</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8734155-8670-4fcc-95cd-66bbb45465e5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8742e61-ed0d-45e3-8efb-7059830e5bac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8749282-d5fa-4b03-a227-bec69825a0b5</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b875c625-fabd-4d80-9f67-7d58787ea2ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b875edf3-2f18-47cc-bf79-94c3c3bd2d79</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b875f6f9-2fd7-4e47-a8c5-355b55da2006</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b875f85b-1e27-4e6e-83ed-3ce7c7e85ac6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8766695-8e55-4534-9939-901531c35978</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87692e9-8cca-4701-843a-6ef9101ff330</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b877a9e2-6ebd-4513-b9b3-bce15999c0db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b877ad34-3ad4-41c6-aaaf-3fb113aa8c01</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8788823-fa72-4327-bd6a-f97ef7f21056</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b879d523-2cf3-4f66-8c8d-4c0783e555b6</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87a6598-bf62-41db-a7b2-4aa21262557e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87a84bb-494b-4049-8751-457debdc4304</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87a98f2-be57-463f-8292-35e048693dd5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87ac8c8-8bae-459d-99c0-bdc19c002b90</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87ad432-0649-44c3-b734-f6076410d9cc</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87b0105-63be-4706-b644-fce0cd429187</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87b41e0-3293-40db-9102-03b6622835f9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87ba88c-d57a-4e28-b1a5-ab2b93175cc1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87bb232-c932-4809-afe4-94a0f64201a9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87c3254-dcdf-43ae-86bb-1582f049f629</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87cf058-e3d6-46ec-9514-696b61a9aab0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87d5d79-4209-45ba-be83-01175041a10f</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87d9287-c492-4a17-acd5-7f3c1927748a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87dca8f-b2c6-4ade-aa71-0ac0b1888c21</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87e017f-8135-40f8-8431-50c985af54cf</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87e0879-6f2a-4897-8fd1-481043e7a62d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87e748d-268b-4bdb-83c4-3f437347d41a</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b87f5b86-ee73-463b-96c4-b728d5397cbe</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8800f95-c075-4232-acd5-92fa30a42561</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8811a66-1d10-4101-b28a-f9e0fb9b50d8</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8815ee9-e7a6-4f28-960e-1a1b63dcdc70</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b881a8c3-1165-40f7-953b-68c12007e3fd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8825d08-a645-4857-a772-c27e6135484c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b884ded6-edf3-457f-b678-56ad33346441</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b884e924-4e05-4d3b-b69d-b92d4bf8e409</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b88656f4-b46b-420a-b312-9b2a03037ebb</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b886a113-5070-4f29-bcbd-4ac698674914</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b887828c-8eaf-41c2-b87d-6914597b153f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8882e60-f4ff-4bf7-9304-d966b7961e0e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b88879f5-7cf3-40af-a85f-72211cc46e3d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b888ae2c-fa0f-452f-90e3-2afca7b5034d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8894544-40bd-4301-bae8-afc9aa5f9563</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b889a85f-683a-4c98-a3be-431cd8940101</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b88c25f9-2efa-43d4-9270-0ae2fdf1f71f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b88d6119-32a6-4a8a-9662-17ac9e0f0caa</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b88e887b-71ac-4414-9a9f-3137c71f0d90</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b88fd056-1987-4183-bcd8-b5362674b288</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8917e1c-5142-4d4c-b134-8c7ca36bcfb3</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b891a522-d51f-4cb2-bccd-305990464f61</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b893317b-cb5c-46ea-80a8-a7f64932963f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b893a5ae-6a04-47ba-9973-b8d0a629055b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b893b3f0-a003-4c57-a942-088aabe91d1f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8944493-4302-49c0-af58-650ec4827b42</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b895d6e4-ccd0-4261-9e72-83d31c1d9d4c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8979628-ac1f-452b-b7b3-4ba90bad1609</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8979891-9661-42c5-af23-f922eea6b510</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89a2744-028c-4141-a7ee-3a58fe1f194a</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89a8ba2-3b18-44c6-aaf2-9660a756c4fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89aacf8-a8c8-4141-bc27-c3038952b4d5</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89d8344-7227-4219-bdf4-8a95417da9ca</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89dc6d1-70fd-4292-8388-5201845147c9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89e3436-224e-4ae7-971c-94932440e628</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89ec5d8-1292-451b-b813-f23350dc631e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89eecee-28db-4a30-b635-7b0abf505433</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b89f18c1-04f8-44b1-b791-ba2381fa67c3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a35a79-cdf6-4da9-b589-fccdf01d1830</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a53fb2-f1a4-4134-987b-80ec7b423b9b</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a5c597-7d8e-489c-b4dd-f626e2810db0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a7ebae-fed9-41c8-ae08-6ab6f0ed0c95</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a83573-3499-48d7-9f79-2759b77d28f0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a841c0-72c3-4f8a-8407-ada71b9132df</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a8d416-4255-451c-9fc6-0fb424297b59</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a90766-117b-4639-99a5-7dd9d7195c49</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8a9f736-6c7b-475b-9d7f-1c0e50f46e16</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8aa953e-5ce5-4a14-9e2c-247f567f84fc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8aa9f70-0fe3-41aa-b70e-eb0d4b76d7ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8aab4ea-cf3e-4960-88d4-eeab758f6eaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ab4d25-b5ab-439d-b1f9-fe606f3fae92</loc>
    <lastmod>2009-06-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ad2f76-bc61-4c78-a43f-27fe9c219640</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ae8e14-8d8a-4e97-951f-f26a7192b06c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8af31ea-7849-4ae8-9716-db74077695b4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8afb1b2-8942-417b-ba27-6e0cc5f00b91</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b00b69-1fbb-4026-b418-dd07ba259975</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b019f5-2428-4044-8365-825aa42dad1d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b190c7-cf9f-4484-b662-5542fb513592</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b1a500-b291-4211-81cc-a88707663967</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b26edc-7ea1-421f-a4bf-faa6d2db9d46</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b42f5f-7bd6-4c47-a077-ba1ea30baa6d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b4d2f2-601f-49fd-8a4f-46dc8b471036</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b67b69-9fbd-478d-9047-ca26b03b602f</loc>
    <lastmod>2024-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b6ce16-ad3c-4336-bf55-093ea4013489</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b74925-8e13-4136-9aea-fd05a120a5cf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b8642c-fa50-4076-a26d-5840ee0f3a7c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b8fb56-43d5-4001-8217-3fdf83054ef0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b98a1a-6eed-4e55-a080-a9a0d72a2a5b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8b9926e-dd54-485a-9e96-9ae88ecd474b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ba26df-94a7-4283-be27-e30db0e861b2</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ba9163-51b1-44aa-bacf-036bd8d1162d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8bd9b38-a08d-4155-8b92-5c7e89178d15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8bde2cb-5d32-4242-b40d-5aef3cdefcab</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8bef3a0-3477-4617-969b-f955ae624bfc</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c0334f-33cf-4a3f-a3e0-41c77860e082</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c069cf-a250-4154-bab7-eb4ec8c4c133</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c0cc99-549c-43ed-bb50-1f056c8792f2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c19dc5-5971-4ec1-87e6-70f330bd8e23</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c1a134-3e38-4d97-8788-ff9c9a288569</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c21b27-1a4b-433c-88b1-ab4055c65242</loc>
    <lastmod>2024-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c2e895-dd3d-4350-b3d8-d26862883ea4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c2f40e-e554-4d06-ba87-3ffe53950f2a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c44d8e-1fc8-4972-a368-80c1f3c22e7e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c89fd9-8056-4bff-83e0-8e917c5e77eb</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c8b516-6e74-4c43-84a0-3fc3aae489c5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8c975ba-b4ee-4a7f-b9c2-377d13be9d60</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8caaa83-2319-4fbd-8b77-dbfcc6203c66</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cbfcc6-1bae-4410-8f22-3d15de7c90fb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cc1c15-c8cb-4fb0-a2f2-79f58336e29e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cd79b8-f75c-49dc-a664-d95a3b9de48c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cdaeac-52f7-4d8f-9e95-d9ab638a2800</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cdc54f-ed44-4706-a712-fd75125cf3cb</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cde564-554f-46f1-bfce-b79af619b760</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8cfbf09-24f5-4bf4-8875-c1d411a28802</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d14b72-ccb2-4d1a-90ed-4bb1042d1937</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d1f828-9e0c-4adc-a0cf-8e1560c9ad85</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d23210-a155-475c-a090-d0a582e201c9</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d2d596-fde7-4314-967b-88039ef4eba6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d3a0e4-ee94-4ace-806d-6e68b0ddc1a9</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d52428-c185-45b7-b7d0-5abcac83ae33</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d6fa34-ae13-4352-acbe-9e8729de5589</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d95f1f-14cd-4839-aab0-f1c08a361d97</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8d967f1-625e-41ed-ab59-d2f92d5e4ba9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8da10d3-798c-4f63-8877-cc1b0f970b0a</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8da242d-d018-4f0b-bdde-799ef6a33cf8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8da5cd2-69b7-489b-892d-37e50a576ffd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8dba411-19f2-4a2e-9966-34e496c4ddb7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8dcc4b6-98d0-44dc-a62d-9fcd8cc1b1fb</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8dd9dfa-9db8-4c3e-a09e-537dbc6426be</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ddffe4-8e61-4315-a604-8406ad6f6d53</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8def0b9-0945-48e6-86d7-d2f4190ec753</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8df8796-2687-45ef-8f3e-9b4c59d01cfb</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8dfa8f1-33b2-4342-b4a7-10dc4476d035</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e021b8-e2bb-4803-9557-04547acafc94</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e0a9c1-fe62-4d7b-bcf9-27664c849fa7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e0b42f-554a-46cb-9e5a-e88556479585</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e35c29-ae84-4fb3-9c00-f2b3de5b5dc7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e41ade-51ac-4fd9-90e8-0a9970f396a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e4280a-36d5-41d6-b907-509c8bbbf40d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e5891c-acc7-4868-a10b-cf247f60c5a9</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e5e7ff-5e24-4c9e-81b6-604997655a88</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e64741-72ba-4174-ba59-67c59047de9d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e709f9-b005-4795-8a5a-c1070cc22bcf</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e72092-600f-4409-b910-743cada90f92</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e79ad1-8670-4c5d-be64-5a4959cc592e</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e7a52e-f41a-42d9-87f8-ad71ffa9d6b3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e7dd66-97c7-41fe-907a-9eb1c98b90ba</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e7ed98-d2f3-4bbe-8ea8-bd8f36bacd8a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e8294e-efde-4a4f-be93-843ad6b31a94</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8e83266-1fdf-413d-9717-db9aa1645cc1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8eb489d-d443-4842-8510-bb58f1ca71dc</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8eb586a-4bc9-4abb-bee1-31443625c034</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8eb6a8e-2122-4c64-9e5e-892c15a9dc1e</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ebbd43-6fb8-4091-b4a0-75a8e43797ed</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ebdb71-699f-4252-a79a-a2f475d29559</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ec5076-fac6-4100-aca7-cc27c6fc056f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ec5bb0-5ce8-42ac-88de-dff247277bf8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8edd121-15fa-4e3b-896f-7163e5fac715</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ee0a85-ac6c-47ed-9c40-0d7dde197d31</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ee47ee-5c0a-40ea-b262-0882c8748d42</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8ef56c5-b1de-4348-af90-6c093a4b5848</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8efd223-9ed6-4f3f-a53b-e9b60403c1bb</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f0bc06-ec38-4bda-9dca-1000257815a3</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f150a5-28ce-4314-bf1b-192e54691c4b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f16f19-6cb0-402b-8f50-8bee0e3b1419</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f183e8-0aa8-43e7-9681-644d79182528</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f1be55-1a02-4d23-8a3c-a5cb484c07b1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f29c2b-337a-4c84-821e-6801f23dcc77</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f40cd0-d714-429c-bffb-b9d4006c4fe4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f43b5e-6eef-4e3b-899d-f6fd2463ff00</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f44182-b267-48a5-bfd9-4774cde3c581</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f45e63-2a6e-4a01-9185-32c43879bb9b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f53e5e-b138-4298-924f-b1c5df697d08</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f55218-1f11-4577-a7c8-854177103f78</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f63846-a722-4a5d-ab6b-0b8c581f27d2</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f6471c-a278-4e00-83d0-fc2b764d3a4b</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f76c7c-ff2b-4d6e-a1f4-1a4600c46269</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f77de9-40c3-41e0-9600-e222903e3781</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f7aa9a-9f97-47a5-a095-a8ed7d1792ea</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f85f3c-3308-4575-9da0-274bf8f7a7ba</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f88d53-cb4d-469e-a92a-b0b44ad8143c</loc>
    <lastmod>2022-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f991ca-19b7-4558-86dc-9aa871b12d87</loc>
    <lastmod>2020-06-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8f9f923-c233-45c2-82c2-a52017bff9e4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fa446a-b133-40c1-8501-b4ac0362f9b4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fa712a-209f-4d11-8043-f94ba5d8fb0d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8faa938-9a76-4795-8033-d51fa5cbdee7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fae8af-dfce-493e-b571-d4dc293391f8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fb0ab1-0246-47ee-89f8-52d8f6df860e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fc9b48-b37c-4a76-8950-834ef9f9e77c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fe20f2-b90a-40cf-bfb3-a86479f85846</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fe544c-dbfe-4799-8fdd-09c8e67f0376</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b8fe91b9-5c62-45be-810a-a2355bbbfc8c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9022071-fe1d-4229-8d73-1f40ad998f45</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b902cbc3-9a80-4574-91ad-df3acb3375a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9032dee-9b12-4d4f-b39b-e34b7dec1913</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b905aaa8-8835-4fea-ba6a-9b41fd5f72d4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90673ec-3b1d-4ada-893a-174da27229cc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9071e73-1d64-4b3c-967c-1faf855dd86c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9075c7c-3084-4633-bb57-8319dcc885e3</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b908a1a2-2374-48c8-b2ec-e721b7f35308</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90936ef-9d0d-47d1-9094-d43a5c6d829c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90a051c-0869-4aed-b668-e9b6546d0860</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90a2bbd-4fa3-427c-a52d-8b22b02e478e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90a7ecf-27dd-4c5a-80da-c5686f82d8a7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90aa5f3-e58d-416f-9a13-f87cb7491c4a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90d04be-45d0-4aa2-ab9f-57034ec19a02</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90daffa-b894-4fe1-b91a-a33bc57a46f7</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90e71e8-e67c-4a8f-8c83-13e4aa179dea</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90f0365-950c-4ea6-8e5f-fd0c5b7c7a47</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90f131a-e710-4ccf-b39f-94fb3257b315</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90f1d74-719b-40a7-86d1-a042f19038cc</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90f58cb-40c0-4a93-8ab9-13b7cc46af9e</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90fc385-0277-4bd6-bc6f-8416902b76db</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b90fcd08-26f0-4569-ba3f-112a5ad0fb03</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91072ab-53cb-4dff-a9ac-992c4d1cb919</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91090d4-5895-4f7b-acd5-987aab7c9c68</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9135d9e-dc23-410b-ae35-430c4f44de05</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b914623b-5b12-44dc-8507-28eb6fc86d3a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91467ec-f456-42f8-bbf4-3ee2e88bb675</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9149c59-53af-4de4-bb36-82af57e5224e</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b914b46b-0143-4134-af60-c7613d8458d0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91531f8-3b2a-4153-8f91-900348229f15</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9165f78-e6aa-4646-9c41-31b407c631b1</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91662a8-b911-42d0-a1fc-f94a36218307</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9168ed7-a5fa-4a30-b56a-df69bab3e34a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b918045b-f71b-4d37-a064-1f542054110f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9185b7d-f01a-4ada-9446-f5ca782b943b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9188e42-8a9c-444a-991a-2406f59d0e6b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b918b609-a99b-43b2-9ade-11f0baf98df1</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b918db28-f0a9-4b1d-ad2b-3ba5a81c0f50</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b918fdc3-9935-45e2-927a-7a0cf0a7f55f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91903b1-d25e-488f-8e5b-15a86b3caf18</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9195024-f124-4c55-b0aa-93cb5f31d3f6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91995f9-11e0-47e7-8ce0-91219890d3d3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9199636-36d1-4f52-918e-e5b614099b96</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91a7aea-31bf-4eea-be28-46ba6a8330c6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91ace87-635f-407c-9d48-3bf870822a1f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91b07eb-514e-4473-82d4-59147edcfd43</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91b433f-c71c-4ab3-bef7-175bbeb67f77</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91bea28-c12d-4e25-9c11-755515d43675</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91c09ef-f2cb-4dbc-a826-85b678baa7b8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91c4b59-8dc5-4e94-b8ff-2868ad05a51d</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91cb568-38cd-49d3-bd0e-def0bef086e1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91d4b14-a072-4c8e-b3f5-b63ab94fc92a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91db0d5-5469-480c-9c9d-d506777675f7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91dc6df-1537-48bf-973b-1e39542b7f1d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91e1840-108c-4572-8fc4-9c37ec786b1e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91e1d69-47d7-4447-8bd8-61333eb0629c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91e5365-76e4-48ba-9941-4353744c1989</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b91f5a26-f116-498d-bdb3-29dd84a61ee6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9202067-79ea-40ad-95ca-6d3f542772c5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b920c37f-78ad-4ad3-9461-068d598783ff</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9210342-7b72-47ce-850b-fd0c72f5f52b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b921633c-0c7b-408b-af9f-8ccf2b0ad6cc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b921708f-1c18-4dda-a521-6fb78485160b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9220479-1d0f-4fb7-8ff7-87a01592d205</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92319aa-cd4f-4822-a533-73506ab72b09</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9231efa-7e95-4349-b7cf-f0fab03c27aa</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9233233-94a8-4961-90f3-f0ac65f1948c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9252a5a-4cde-4288-8ccf-fa844a9c05ce</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9262adb-ed8b-4058-95e3-192e41c10d8a</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b928477e-d1bd-417f-81ea-1f8efd95c136</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92a5866-fc2e-4432-8c49-d8133d28ed23</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92b3f00-520e-4d22-b029-c2ee142382fa</loc>
    <lastmod>2022-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92b541c-97ed-4fff-a71f-b80b05e769b7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92c604a-4d53-48ff-8b4f-a61cff391b2e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92d5844-d802-4e95-bbee-e0c3c43e3c32</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92e4d3f-4490-43eb-8808-d3ae67c64e0e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92e8c58-b8b7-46d1-8bb3-34d710ed9370</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92eaab7-45aa-4019-96cc-60e5c2ddb5cd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b92f19a3-7e99-419f-807b-c3ec99987328</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9317e7a-8ca4-48e5-afd1-1aab89b8389e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93238f5-a364-4bab-a384-833306883bd7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93295f2-10ec-4e71-bfec-de2ba7d2491f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b932c017-100b-4ea7-b9da-4912da05c469</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9340343-3dc3-42d1-98d1-32c4dae6b176</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9346c1c-a4ad-42a6-b49d-41ecbc775d80</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9347afa-1452-45ca-96f5-dc3a602f908b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9351699-dba8-4e77-873e-e87ac01af9af</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b935d377-7d9d-428c-bea7-79b8198bd0de</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9368322-58b5-4f0e-86e6-24e8e277c2f5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b936b48e-1b52-428e-a7ac-8d91ea70ad19</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b936b69a-719a-4cb6-b1ab-9bc010277c17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b936fe4b-d778-4f8c-8488-d527f6ae22e3</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9371891-9690-40f4-be8b-42ae96ad6f37</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9376eac-9d82-47e1-85ec-84a08fcdb5cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9379c71-1e61-4359-a8b5-2895049a7705</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93806fd-6416-46c1-b4cd-cd787c4bc4e1</loc>
    <lastmod>2021-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b938302f-09bd-4984-ab0d-885157866fe2</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9388a1e-96b0-4afe-8056-372d1cad96bc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b938abe0-438d-476e-9d8c-34ed9af67482</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b939a147-3b47-44a9-8514-535b22f0d89f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93a9d90-1127-48cc-bbe1-4dd01feae18a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93ab9bb-01ba-4a89-b629-05f23d45f71f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93be619-4f38-42ea-994a-3ea165004f2d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93d884f-9ebe-489d-8bde-b9c6fd9e4332</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93d8ce6-0783-476d-ad55-e61a8a6d9c72</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93de7ac-bce5-423e-a127-ee35a1420e8c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93e681f-27a4-4a1f-9727-4a2ee2acd728</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93eba42-877b-4357-94fe-cfe8222ddd61</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93f7807-fc48-4ec6-b0f4-d7b455076d85</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b93f9123-935e-47d3-bc66-be7c527793dc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94087d8-f856-4544-ae32-f8d3e9c87841</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b940d86f-d181-497a-b880-2bef532de334</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9413d68-74f0-4552-a2da-54126d11ca1a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b941afdb-5a0c-4954-a693-337c8bd62c23</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94281df-4c98-49b1-9b54-ae71c78a2b49</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b942fbef-53fc-40a7-b0b8-dbbfab757b9e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94332d1-8e83-421b-a906-2a8c00b5edde</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b944ef2f-80ca-4933-a16c-4d9a89475334</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9456619-87f0-4c5c-a0d0-ffc70fac8c1f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9464c0c-6c38-4826-80d1-99afc471f040</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b947347c-3e3a-4335-a9d9-86d5d90a2e4d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9478b88-8ed0-4608-902e-971a8e053c7f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9485593-467f-4f33-8b8d-c5b0adc473a6</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9489acf-a020-4180-aee4-7fdf5c7ae4d9</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b948ba1e-9285-4fcf-937b-3cc62aa947b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b949acb5-69f8-4454-8e9a-9b806dfbbbc4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94b3d9c-ae36-4508-a981-28e357543c97</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94bbb39-2d31-44b7-a2c8-8c44096f0c16</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94bc130-a8c7-47a0-80b9-bb5a77cd671d</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94c4f6d-e664-4cc4-a314-598c43e46049</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94d422b-0d64-429f-8a3e-0aa30cc0ade0</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94d6c74-fcd4-46f7-9921-8143ae084f9e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94daad1-e014-4eac-9076-848108e29933</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94dd2f9-3190-4fad-ad0a-71b8ecbb5c4b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94dedf6-5ad3-4583-ba52-e5b6372ebd35</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94e6e2d-c4d3-4525-8ff1-4ed97ec9d7b3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94ee719-3126-40e0-9ec8-b729469f4f5d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94f45f6-0829-4860-9237-ab5444e23553</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b94fc46b-a48a-4ca7-aa04-6058d119b721</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9505f50-4f5d-457a-8d57-db112229b0e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95189e7-cb94-4c89-a640-b360e980f80a</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b952e64a-7ac5-4d36-9b54-228001d3e563</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9539c77-3fdb-4b51-a686-c3da8ecac198</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95442e2-c780-4fcc-9f55-d63c61ca8f1e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9545cf5-868f-49ea-a396-dac317ed3553</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b954c7b9-470a-4a7b-83be-e128777786ec</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b954e0ee-7db5-4b93-8396-93b95d8f2451</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9566dc6-fe16-4859-9859-3ca25bed1f4d</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9570600-e2c5-4845-a005-6c76f6a37dd3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b957ae4d-87ef-4528-9c53-3755050ae053</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9582b10-5b20-46ad-a582-a0aebc972ae8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b958ccf0-f45d-4449-8704-418123931e39</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95a21ad-6923-4979-8b7c-e1f7e341de9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95ae372-485b-4eab-bf87-cbebdb9f7e1d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95b4356-dfdd-4d3c-83f1-e6eb09fab094</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95b6948-5f57-419d-8fc7-0c26b30dbcd1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95b88f4-840a-4071-8fa2-92e77acf551d</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95bf20e-c4ee-4867-b815-72d83a1adb1a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95cd8d3-4ab8-4ecb-8d4e-87117a579136</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95cdad8-feda-4e38-975e-808163ae3b34</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95d4b96-a163-4977-92fc-46443a00ed11</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95d9eb7-df26-456b-8678-8343b445c252</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95e77b4-c618-442d-b5e1-2e4d8eb54264</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b95f6b2a-48c4-4f69-8b50-13585866b9c8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b960330f-c11c-423a-9dea-a3812ce1f313</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9609f28-7e6d-4a81-92c9-869ec96d0ae4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b960afad-44a4-404d-991a-fc79b196fac7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b960b2db-8c70-4cf5-b224-cc6aa369b6db</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b960ecbb-443f-4bd2-80e1-555169d02f86</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9611de1-3e6c-4c34-9c0f-21cf1c5adff3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b961b289-f432-42d1-accb-3d155b8d415e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96233f1-0945-4414-ad65-cc799778f8b8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b962b678-d530-47f8-a231-aa1681555a86</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b962babf-1a5a-4adc-a1e8-1b0068375465</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9638fca-a66b-4aed-9c3b-2af3d3cc5ed9</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b963e5cf-7ad3-45b1-9a69-b6096360856a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9648ed0-b92e-4b30-8879-7779fc37b9c2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b964d35c-fe1c-4122-9965-79b68173b544</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b965a009-717c-4fef-a68b-c97f54fa5338</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b965d533-03a3-48da-a99b-4c6ac778fc6c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96605c2-dbce-43cf-a2be-b56a210ecc9c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b966e549-b3b4-4169-93c4-ec61fb60e8b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9679796-327c-4f01-bbd9-e4a2cb706ba1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9686fe0-2eea-426b-a87c-96d9e837b6c0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b968c97f-e791-447d-ae52-cb4b6acbb5cd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9692e77-77a0-4b6d-940b-7df8f64d740c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96956bc-19d8-400e-84d1-b84d882e0d19</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b969c96d-2ffd-4abf-89b7-81a7f7b73a41</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96aa2d3-c91c-439f-8664-8e532b5f32be</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96b2821-1253-4cb4-a646-768686cbca72</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96b4b35-e5f6-447c-8a27-a9040db229ad</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96b6575-53d7-4538-b1c5-70c7584b0adf</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96b7aa3-ad1d-4cda-904d-f5d9ba26370c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96b91c3-d5c6-4fac-bd20-1a7a107f4418</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96bd977-d739-4cb9-8012-00c5292ea29d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96cc296-023c-4198-8024-25a25ee7f377</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96dcc1a-a851-4233-827f-f136113d2b8d</loc>
    <lastmod>2022-10-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96df168-a723-4bef-a044-2578685591b0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96e892e-8365-492e-872a-8faea4c8cd9b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96f9690-f894-4f00-94ec-7229ab78a380</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b96fa0e0-a55d-432a-bbee-ea586a74396c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97121df-209c-4961-913d-23b2631efe85</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b971959c-778f-4291-b602-110aab86220d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b971dfda-f55a-46ec-8454-65a38a07f576</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9729386-df86-43ef-a3ae-7a1b5fe96671</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b972d1c9-f793-431e-b0b4-4c5ae7c96fbd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b972e8a4-7ab6-4e5e-8f7a-4f025c134adb</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b972ed49-2eed-409c-96f6-ac87cf18a653</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9731c7a-8d57-4f5d-ad8a-5a1c23dfd077</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9751e42-6681-41f4-a131-46982a9a5c04</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9779ddb-d54e-49bb-8f93-96dab8266de1</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9791244-5f38-4f19-9de0-80ad40e1eff7</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97ab2f2-ce74-4506-9ab7-e37ca668bcd5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97af664-8e72-4786-aeb9-eb155b3c7a96</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97b476b-a36f-4c28-8e10-1e5065c778b6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97c6391-3d4d-4cd6-9f57-5aff43d2b967</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97d7204-ee5e-4a3a-a368-276655d9d60c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97e2110-12b5-4f59-b18d-671ebcc29fb8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97e5724-bf02-447f-919a-b8ff5a014c42</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97ee38c-0082-4efd-b38d-5245eb976df3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97f29fc-0b59-4114-ae5e-02ca221ce6a9</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97f3080-2b05-40e7-b6fc-21fe20945ef5</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97f460e-f7f0-481a-986b-d7fa17915ec6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b97f7752-eca1-46de-9664-1a28d9200fc0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9816381-defd-4afc-9d20-9b27810fb35f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98174cc-4cc9-4e2b-ab6a-bce01c4b2572</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98235fe-c635-4140-9cc4-4a4406b7f0f4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9835277-7e8a-4871-a437-73d24d28dc4d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9836623-5c5e-4a11-b591-dc08ff81eac7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b983e8bf-932a-4898-b231-3d4dad455d0b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98469b2-5b5d-449c-bee8-c89c6c55fa3b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9859537-9247-4dd7-a93c-d83190807e39</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9863367-743d-4646-8fc2-96c2f9eed45c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9863672-0a3f-4f0f-868e-a3c8489ade41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b987d664-0742-4e98-b7d7-e55db5ba5cec</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9881bd4-e8e8-4d8c-ab54-b0f89512a865</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98875e3-f708-41b6-96c3-bf45c309a25d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b988cbaa-586b-445b-9947-c1abf7e48a47</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98931bf-97b9-4ea0-9c1f-97cfd98d5031</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b989a919-1e2b-45ad-9d80-d15567107712</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98a6a3a-5af2-4e3b-8f2b-1b6266a59f99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98a968a-6186-41ec-90a6-d8ddb81d0d15</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98bd84c-9c2c-4bb3-9fa7-67344d472251</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98c71f1-7106-4c53-84b6-5d19ba410a85</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98e7bef-fc01-46c1-8ae8-e7f194a4370e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b98eea9f-b0df-4af0-ba76-167ea7024b44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b990bb21-0b05-4be2-8620-22e23b97dd8d</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9919000-47c1-470e-b054-bda8aaaed5a3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b991c46d-8101-4cac-9670-aafd9fad80dc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b991c4f5-4dc5-4e3e-ad92-0f4bf3c7b880</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9933ed0-55f0-4861-af89-c6e84365f677</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99380d5-e5da-4b41-ad28-e0cb2fed350f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9939967-3edd-4858-b9b1-2c04af8fc7d0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b993b199-cea9-4d34-9fde-f4398667af23</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9942320-9130-46ab-b5dc-f59bbd8fcef8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b995e64e-9213-48fd-86fb-12b61c808ba0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b995ee89-a7ce-445c-a2f9-dab1571ce653</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9969134-cfbc-4cf1-b0ce-dfb52ea1951c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99850b9-60c3-4ea6-832e-607135c723e6</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b998765a-1adf-459a-9c5f-9b35294d87ec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b998aeed-9fe0-4222-94c1-70374b7b27cd</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99a9fbd-9672-468d-8642-d63298da4c10</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99acef4-4928-4608-99b4-f8173d0d768e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99b0a07-56ec-41f1-8773-3679125f9623</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99c7388-bffb-4251-904f-c436c0c57c6f</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99caff3-aeb3-4586-9de4-ed24075ab348</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99ccde4-13cd-4c0e-87bb-c2ba92baefaf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99dbfc5-34e7-4732-b662-6455dcc3bbd3</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99e3fee-c85a-4560-ba31-ee85e5882be7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b99fb51e-ef25-4354-ab52-a76306d2f7f0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a1478a-6ded-41aa-8d96-1910b959d26a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a1f801-562d-466a-ac7a-aecc43e89d75</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a20751-54bb-4481-b7ab-a018c6346e9f</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a25592-ec26-481f-9a1c-874c5c40ed7d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a3102b-dad1-4c45-982f-8bf6c175983d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a4187a-e6e8-4abf-a454-3f6e044ffc03</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a52036-53fd-41ba-b55f-4edeb40feb04</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a521e5-eb80-4bd1-b703-de1f38162aff</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a56eae-0cd2-4f83-8a76-8cd6edc2a3c1</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a5ad60-aa65-4557-92a4-e2860b4af036</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a5cc04-26b8-45f4-8780-15a4acf2e4a1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a5ead2-f838-4cc4-bdf4-c78d6be20724</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a6669a-2f85-4ba9-bf0c-4a06f5e827d5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a66a4e-e8e5-40e7-bd55-79745ee50c76</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a6bb63-a7ec-4235-a540-5793cc373daf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a78b7d-b384-4c37-bfcb-df94bac1d18b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a82911-8c8b-4cbd-8fd0-87d58a3b7e91</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a9702a-9ac0-45c3-9dcc-064cf26a6fe9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a97293-07a9-4600-b9ab-e17b6cfcc699</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9a9c836-70bc-4ced-bdae-0c3134164940</loc>
    <lastmod>2022-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9abdc78-469e-4695-86ce-7c009ba3bc82</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ac590f-4bca-42dd-99d6-d89eebd23c48</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ac7774-fcde-4d23-933e-f33f710c3ab0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9acd0fb-e469-4fdb-8abe-563b283bf993</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ad4606-df05-4711-9cd5-25f1eb07b015</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9adb7b1-087f-4256-a6de-a95fe90881bb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ae0c11-6323-41b8-8493-01689647d21c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ae320f-50f7-4cba-aa14-73bc540b51af</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ae4b29-5c83-4f2d-b718-950a79749bb9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ae5c43-b700-42f4-b1d0-391dec4a9a95</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9af0e93-30b3-420a-99d0-38d287bd929f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9af2ae2-8f7e-4e51-a846-a9c812d2af6b</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9af56c9-0ea7-4d73-bcce-c0e416a07e5e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b0eb87-7a0c-47e2-bd45-d0507958f96a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b0fd31-837c-48a4-b1fa-3d44c7cff807</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b10431-ec12-4050-a405-33885d727bd1</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b116cc-0c68-4390-a732-8bc2a0525098</loc>
    <lastmod>2025-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b1dfb7-f39c-4dfc-a3b9-58d9d7c860f3</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b33001-86fc-4482-89c6-ccc5b7c56079</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b3ed2f-8726-4a61-9252-4c6f2dc46899</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b4a34e-aaef-44e0-b9e2-0f6b1e920850</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b510df-2149-42b2-9b98-e710fb12f5e9</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b5833c-1f08-4eda-9464-5a9f364e238c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b66a5a-f3fd-48e0-9ea7-0343fcccce08</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9b78613-17bf-4d39-a53f-d402f7f49aef</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ba9d99-0298-4a8d-a099-793989852898</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bb10cb-e95f-4e6d-bf22-952608d9417e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bbffb5-c128-46fc-a8fc-377438f9bd43</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bc4bf1-2ce0-4804-9ebd-4e658d2068f6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bc80a9-71fb-4f55-9017-fff4fbb27247</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bdd2f2-1491-4a95-9452-0a43152300d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9be40e9-ec4c-4b8c-a498-a2ac0b618653</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bf4093-beea-4768-9d84-44c3d44bfc5e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9bfe587-9758-4e1a-83f5-a517835e31be</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c06189-f348-477a-a5ea-e9dbb0ce9714</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c07ab6-8207-4146-be69-40ed80b32f4b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c1363e-4dc6-4c7f-9c48-5755f2b5440b</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c166dc-9c87-4a2b-a5ab-6ae97633a363</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c19676-d607-47a4-8aea-49312f17f0ef</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c263a4-6709-4fa3-99f8-58880bdc1411</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c27a5e-c2cd-417e-ba69-807d028143e4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c2e7d9-d90d-45ce-8fd5-12e5e05b3b9d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c2f447-0375-4a7e-a73c-a7c5389beddf</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c37507-0f86-4e6a-8c3e-bd2e6e79ca6f</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c3ccc7-4469-4b8e-b81c-bf6f6135c63a</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c4a407-bd23-4f02-a0b1-753540e684b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c4c411-60b7-4642-82ca-80e38f56f333</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c5fca5-cf70-410d-8731-19c4229de12c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c6629a-559a-4d56-972f-405946d5ea34</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c67b0f-f240-4c44-99f3-8fc5df59931f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9c9d9f7-367c-4e02-9812-847afbdc3544</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ca4a25-e247-40d8-b576-e9d6e512ce0a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ca9d4a-d90a-455e-a4c8-8eba27208b66</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cad361-e352-47db-822d-77eedbd306e9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cb14fd-451d-4e1c-a1fe-bcd3e6e05bfe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cbb796-8d1a-4f58-8283-fcfe2cbf3945</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cc6a7c-1268-452a-80a6-2e68aa22b856</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cd0f13-a9a1-4760-9c90-b0df94edb5df</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cd1661-7c7b-4f51-a5fe-66340458d1e1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cd72a2-9ce0-41e6-a9af-8e8db4b25f3d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cd779e-66a6-4541-b856-add449a9fb3d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cdf126-e76d-4118-8191-a32cc511088f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ce8f2a-3e23-4728-98a4-e2e0dbf525bb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ce9440-55d4-42e0-a537-b93df3093e07</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cf2108-d1a3-4a55-8f3e-bc8355956f7f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9cfb4dd-afb1-48a0-b22c-e2a1d282ccd9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d2496d-9611-4456-9c79-9def9ed0ca6a</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d3212c-af64-45c7-8fbd-9af92fdb073e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d35bdc-6300-44a3-8299-808e1f4f2252</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d4cff0-163d-41a1-bb6e-be1e498687c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d4e80f-a7bd-44ac-b0b2-fed8e9ee5c26</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d57ee0-e04d-4317-b5e5-4e93d4523c71</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d5fb29-4685-4cde-835e-0e99a192be2e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9d9ec8c-d5b2-45d5-99e2-49f87d7fb566</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9da163b-ed49-407e-855c-fe3299fa6aa6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9db39ac-3676-4a3d-9d89-e3dc346d6a3d</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9dc16fe-6ab5-4cf2-afb5-a43183eae82f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9dc1b3c-d5e1-433c-adae-768e40f107be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9dcef47-3c5a-41d0-a1c5-2eb1042d3c4c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9dd2e32-036b-4c92-9c74-daf0010c6a72</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9dd813d-b1be-405b-8595-ecabcc708006</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9de578a-b00b-4694-9284-3f6f09b4fcc1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9de7fa4-65b8-443b-a020-713a5f728d66</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9df3b05-b441-40e0-aed1-124ff3b18823</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9df6832-f25b-4628-b329-aaba5ceb6366</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9dff0a2-ae78-41a6-8b2a-cfa5da2befc6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e0bc03-764c-4943-8008-846eff593a75</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e16882-44bc-4be1-8965-6a5c9f322999</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e1e4f2-1c19-4690-b93a-b1fecdc553c4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e230d3-98b5-4450-b21e-dd9a2f94d888</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e36f5f-4841-4cad-a245-df3dbf35afd5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e53a4b-53b2-43c3-a570-eadc5692666d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e5c46b-63a0-44cb-9fa1-f559ead5e573</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e653ad-0aed-4a02-a734-5f875abf31f6</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e70a2f-8ea1-4c85-b87d-8aa4c180a21a</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e70bf7-f032-4868-87e2-fd910d28296b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e7420a-5f7a-4f48-a18f-c5d322ac343f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e7aa32-e228-466a-995f-8bc3066ae334</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e8b3ff-3581-44bb-bbed-07145b514891</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9e8bea2-5f4d-4862-8b08-94afc61cbe80</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ea6db2-8570-4a86-9366-eead3c494ecf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9eaae79-cfb2-425d-a1f4-4188be84cd0a</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9eb25ba-556b-4899-b30f-7f3300dfe242</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ebe2b9-0697-4459-ba07-82eb1c4a51ad</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ec0bbd-13de-4d11-ba05-9393a2df28e3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ec4d91-3cd6-47dc-b62c-e480355849b8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ede65c-bd56-4da4-93cc-abee2f79addc</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9ef5bb6-b938-407b-b62c-186478fbb014</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9efd683-3148-4117-afd2-d3f09b9612aa</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f3385f-47f9-49ee-8660-099bc10317b2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f39cbd-c7d1-4346-88fc-19c47de59085</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f3b8c5-24d0-4a73-8f64-592b82b85e52</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f3e3b1-52dd-4d96-b0e1-aefffe0c006f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f3f6af-2223-4483-96b7-b78f5c05ee70</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f42ef1-04b9-411c-8c91-a639dab72698</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f4957d-ad3d-4ce0-936c-578d6cf1513b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f52f53-10f3-4ab9-92e6-4f1819b863f8</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f5598b-debe-46f4-b4ab-3efd6090ccea</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f5f856-2888-460b-9938-fe4ecae24101</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f5ff55-0cab-4d13-a363-0a98daf80479</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f64b68-15d3-456a-90f4-49eded9ae952</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f67814-e621-4b53-bb8c-26b0dc65f32d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f6e538-571c-458a-978b-a0a89e79edf9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f748fb-b1da-4ffe-bc4c-a421398b5011</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f79166-b7c5-4d52-9f69-d99cb4b9800b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f8618a-514e-4883-b151-c1aa3cc192f8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f8b197-e01b-47e6-801b-e6c220699818</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f9057b-cfc8-469a-9fd3-b96d5bd8066f</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f99a01-a3e1-40cd-ac0c-65235a8744fc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f9a60b-21f2-4182-93c0-648cd2c90eff</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f9b36f-49d5-4bf2-9199-aa38e1346bff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f9bec1-5142-4091-b885-83725550d173</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9f9fdfc-f560-4f62-9200-6c73caa9cf51</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fa47c6-ec53-4fc8-9171-86e31b2b23be</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fa546e-1484-4241-b0cd-885714cce759</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fb3b28-da76-4532-891c-a7b16d0ff6e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fb5c00-ddbc-4e3b-9b95-01d3770d8234</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fc5f7f-9684-491e-8820-c3b699c3fd64</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fc67db-6bc4-4d5a-afc4-de854fba26ca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/b9fdf52c-9060-4318-82f7-6167e6c1315a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0200c6-d599-422d-bd85-4886609c6d19</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0527b7-c1e9-460f-ac60-b356bf5993d9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba053ed6-547f-4608-9069-a5838b2d1d1e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba05ec41-4fb9-44c8-a5a5-50b967177b60</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba064001-7336-484b-a26d-f975abd4a742</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba06d72b-5fec-4aaf-8947-9c88ba82d5f5</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba075a44-3d8c-48b5-9560-c07d8df02bfc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba077168-8a6b-477a-a4f4-fae9a6e254c8</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba07d670-e09c-405b-b63c-bfbf1067750f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba091ed9-7897-48e7-a6e2-05623252fa3d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba09e127-0a04-4d39-9461-dceb9f5ef19f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0aa217-acce-4b6b-a683-a64ef5a83f36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0aac2b-2d4b-41ac-88c5-92fa199d49f7</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0added-76c7-4d40-a26c-1d05bba89fd2</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0b0304-093f-45b4-925c-8a983ab00c21</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0b1056-bd27-4850-81f4-f28d4519a8bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0c301a-9471-4c8b-a1f6-c2edac0831d2</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0c4ac8-3e03-45ca-9153-90234a49f19d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0c5db6-4148-4914-a4cb-8cb4400f65d5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0d16eb-67f3-4f1b-bf78-a483085d368b</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0d4950-611b-40ac-86e9-ea8279ee1404</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0d6935-e39b-4e90-8c21-416a8b4bce87</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0d744f-567d-4dd3-b601-b97ff2f92572</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0e6efb-c1a9-4004-b42a-053e0dc097db</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba0fbbbb-127d-4fe0-8d62-003ea039cbe3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba10b90b-7dd8-4874-8b90-a6450cef1b62</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba114cc7-5216-4cd6-821d-d31be992e185</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1371d2-ff3c-40d0-bf79-0699e83cce2a</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba13c7f4-1b8e-444f-af4d-1be022939afb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba13ccbc-6080-4a78-87fd-ae5045b274c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba149e5b-3c39-4f7a-89e9-11d7604682c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba14ede5-434b-4752-b59c-5b59e7a81084</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba15b333-7456-46e3-a23d-163edfad876f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1770fb-7b3a-4927-a35d-2c9f88dff1d0</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba179830-f2df-4051-a5be-2c7f9de26061</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba17e80b-2e3e-4994-82b1-20cca5c292ee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba17f074-2a6f-43fa-9512-eba757cd648a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1821c3-87d6-405b-b17b-10eaf345e437</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba189714-63d5-4b18-a2d7-947e888e0b7d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba18cfe4-b302-441f-9be3-5cf40a634f49</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba18e540-a80e-4ed1-96f0-ea3039010e53</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1b3f08-59f9-4607-b901-b40d54057664</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1b9c97-4380-49db-bb3f-8648a1e67062</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1bbcba-1701-45ed-991a-1e15748d130e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1c424b-9298-4384-83fa-706a17f053a6</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1c684c-e606-4548-97f4-4637688ee038</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba1f0763-e519-42b1-aa7c-c8115686b31c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba20813d-21ed-47d6-bd41-3b5c18c241fd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba209b8c-f125-4902-9917-5016078d15a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba20bd91-13be-4188-b087-15d26927ec31</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2124db-5495-4907-9c2a-e94e46732c5c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba21e3d9-0012-4f0e-8ec6-d4535403117c</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2222a9-ac67-447b-b7d3-b76e223b58c9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba23c29e-1e03-47b9-b912-fdb29adfcc07</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba245329-23c8-48e1-913b-72a961b17628</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba24606e-6197-43df-ad3d-95cf574a124b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba26c530-3c2b-4d5e-9b70-0166e104de46</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba276799-3c83-4e29-b999-40c036988823</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba27c6d4-96ff-4d46-965f-ca5c56219beb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2a0522-026d-4c82-9f78-44c58046217a</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2a1a75-0585-4f36-bd63-4c45c63c419d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2ba931-bb50-4f50-abce-dfa9a00a957d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2c12c8-b7de-49ca-9bc2-798e77eff555</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2c4788-b39a-49fd-a701-12490c26ac9b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2ce6f3-a916-418f-8f8a-b7c9598399c3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2d14d7-0dd7-460d-a780-dca473475574</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2e66a9-ff99-492f-b5cd-ca1ac78b83f3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2ee51f-6e09-43b1-9588-5c9477843ae1</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2fbc54-4047-445a-a400-e560a6accd1d</loc>
    <lastmod>2025-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba2fefd3-11ba-442c-b48e-e11ea1025c1d</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba30f40b-d687-4e5b-8de7-47c21a6e6666</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba32c7e7-10d8-4073-913d-feceac418de9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba32d882-0a87-4d61-9ca1-9e09fe6122f9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba335bd0-1ae5-45dd-859f-eb7e91f04f48</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba33db0f-2f05-4c92-824d-e5fc62c59d1b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba34f5b9-5fd7-45bd-a1a5-ea4ef38b47a3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba363153-d96e-4c13-94ea-6da09a1e6556</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba364f0f-7686-4444-9dd7-8cb5850c113d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba37ec1f-a8bc-4524-b023-6c95ded83faa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba386a61-0c2f-40ff-8257-127adbc19264</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba39faab-3053-43d4-9fcc-184764b4e0cb</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba3cabbe-42cb-447f-9e49-7b12ad587bfd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba3d5471-1eab-45d0-a951-08da23efd002</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba3e792a-8880-4ac7-b6c6-99d4b0363632</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba3f7848-2e04-4e47-bc74-371640fa873b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba3fc7e8-48a8-42c0-94fe-aeb68c3c8abc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba3fd787-2a20-4781-9cc9-d95875b09ead</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba40ac58-2a9e-4539-9250-8fde561dccb3</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba415a29-fa83-4203-9946-9f835274a3f5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba41c601-25d4-4f5f-8a5d-1c15e723913a</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba44d8c0-32e2-4fa4-bbfb-034c0c1af732</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba453fce-9890-418e-9b48-f0919635624f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4587b5-339f-44cd-9441-766a1e20c2d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba45d8e8-6c64-4189-8e3a-1314d6b742e0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba45e982-0281-42a4-9217-8d2b89c62b59</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba46d2ea-930d-4f8d-869a-bafdcabd9d62</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba46f43d-2424-4123-bb85-f00c13de50ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba48f7b0-117a-40ff-ad4e-e946840dc387</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba499c7f-8580-442f-8e9a-ad424daf55df</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4b0a26-f6e3-4111-bb61-017849c5fd4b</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4b4391-f43c-46c2-9c07-b58d0e187823</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4b96e2-7959-445d-83c6-a90c8cd3839e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4c333d-2441-4d4e-b23d-47f519d1ac12</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4cc374-85e8-490f-b0a1-72fec059fb12</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4cde17-9b2c-4d13-9364-0b859409ce95</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4d02dd-f5e7-4b03-9e8a-d74eda5b386c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4d4f2e-40f2-497b-bd46-7f3ead0d69d1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4d663e-f07c-4b2d-9b1d-1a61057e2ae4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4dc438-fa41-4aca-90cc-10dabfaf5816</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4e1fe2-90d4-40aa-99ff-c0a227f549a9</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4e4923-404f-4fdf-9937-1801915f83dc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4eeb94-80ce-4b48-a25c-274e51e6df27</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba4fe93c-009a-46e1-a1d0-ca740a892a84</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba509ce9-510f-4a12-afd8-50db47c2eacb</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5199f2-a572-4412-83f0-c3ce9ed6c328</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba51fa99-fa07-42a7-9686-44be10a6e4de</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba526aa0-3c73-4c81-9c25-dea1a1a5e837</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba530f97-f8dd-480b-8b3e-9ce29ccfe33d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba536955-42a9-40c7-b62a-1f4b4c29ea8e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba53c5cc-f816-4ef6-805d-bcdb8f6bea1b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba54c8ad-5a80-4e6b-847b-1d71b71965e7</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba555fd2-9183-4d80-a034-7c562847f673</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba562aa8-1f76-49e8-97f6-76fd0986c403</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba56b955-11a0-4928-82a6-8619fcf8d22b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba570d9b-a400-4fa3-aac1-7eebabe49245</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba573663-dec0-4438-b5f2-e21dd88622a6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5890fc-4aa4-4236-a545-c24a3e5fe9a8</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba58ba46-8dbe-4924-b937-7c481b773098</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba58f53f-1491-405a-902e-3d6e338d1a09</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba590bb1-8448-4052-89d9-672f8d1f88b1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5ad529-4709-456d-84c2-868e109da817</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5b0768-2f08-4b45-9031-d666015a5dd3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5b394b-d4a0-4cbf-8db8-17a80adcf6cc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5cc87d-3fe3-479f-98eb-18de9a14a422</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5d02ad-923a-4e7a-bdf5-259b4e94c7e2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5e2321-e99c-47d0-bf4e-c24280d47e01</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5f1099-2013-415f-91fa-d707da6e64b7</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5f6c37-15fb-47fe-b8c1-5318b5261ae1</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba5f81b9-9103-4ddf-a57f-9997138b5b0d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba603249-79dc-4ae9-aa73-e9172da3e716</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba61396c-a9e0-4607-94c0-87bfccbae703</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba614589-b8bc-47e0-93c2-aaa6a09820c8</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6245dd-2578-4082-802c-79e92360108a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba635d21-9168-4be2-92e3-97ac60078528</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba642eca-e2db-40a9-8b9e-00db0f588286</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba645b31-e10b-45de-ba75-9f829014c397</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba648c82-2386-443a-afb2-23367db2c2dd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba64c5c2-e99c-49c3-90f1-50304183a1a0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba65a280-f05d-47b5-a530-a394bd2616f9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba67ae3a-7f86-4b6a-abb3-111b3493b8d9</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba67df77-c142-4982-9d0b-95b828e53580</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba686f98-771f-4b62-a795-eeda97ffc863</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6a2daf-df78-40e4-ad6b-afa8917cbbf5</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6d7a3a-6c42-430b-9a89-547d797bd61b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6e5dc2-5b17-4ef3-b086-3cf0e191f599</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6f50b5-fbd9-4521-915b-0c292a2e9823</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6fca3e-fcb2-4c98-a88f-b87634dfb470</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba6fdeed-df33-496d-af77-50bcdafc4c04</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba702cc9-fb82-4646-8ab0-4bb7a84c8873</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba704979-4ca1-4bec-8693-e6501a35f905</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba716ff8-54d9-4f1c-9833-ed6df596ffa6</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba71fa7b-7899-4430-85c4-b2647c17f09a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba72a36c-f2da-4ded-9bc3-20141f1fce46</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba732dbb-2a91-4403-8cdc-70e0082b0f99</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba734cae-a942-45bb-a2aa-47c2e833103f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba754419-13b4-4832-b2d6-228e2db81b1d</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7587a5-0095-46dc-bb36-fcfe2bdb49e8</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7640ec-9218-43a8-b4a7-f90428b749e5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba764ab0-7857-4f74-a3e0-9ccb4e336f0e</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba76ec6a-c764-42b4-b60b-d0b75272983a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba77aff0-1c57-4d79-a2c0-1f12bc3063ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba77d6bb-8a91-46bc-9406-dcdef488510d</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7826ce-5bc2-472f-bbfe-93a4c36159e8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba78afab-93c5-435f-a0ba-a1ff2dd3c92d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7953a7-011d-4c92-9176-4370ffd95fc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba79e775-af9f-4b36-8d93-9a60a82c8957</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7ab782-e04e-4182-bbb8-e331e648f911</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7b0dc2-e2d3-4a1f-8f57-679d8eefd63c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7b9a16-33e1-4ea3-9819-c9fd843463db</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7f3a4d-8b36-47a2-990b-404fdd1e2e14</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7f40c9-9231-4f05-9dad-e8e69754843f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba7f47e3-d278-47d5-b0a3-a0915b09c2ed</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba801e57-796d-4aff-a7d8-9ab32d638576</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8038e9-fee8-47c1-802c-df50ceb31bd4</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba804640-913a-42e1-b88e-7a4970006732</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba80c851-e622-4090-ad7d-f7c751d24ef4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba81e789-9a00-49c3-85fa-1a5034248710</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba824f31-c90d-4b05-a85a-774edeb9a661</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba83b031-6c94-4514-bd48-3915e5c6d011</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba83fc08-63cc-4202-b2ae-cacf1273f13e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba85adb2-96ea-45fb-bd4f-107090fa50c9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba85cc1e-9b8a-4540-9c4f-4f5b841f4145</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8604ad-df67-4eaf-957a-9741b03fae39</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8636d5-aa41-4292-b0bd-67a7bae3c29a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba86700c-7383-40af-8d44-2d7f943bb803</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba867f32-7b13-49a0-86be-d8677fef6832</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba86c673-1bdf-4f04-92ea-c00490cf0efb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba87801a-8922-4048-b7f4-6f05c798aaf4</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba89161f-461d-475a-999a-0e31583d0dde</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8a1747-4559-44de-8188-ca3dc7592254</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8d88f0-6ecc-4edb-97eb-4795d52dda90</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8dd596-a11f-4380-9d0c-8ce6e90c538d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8e8e96-6ea2-4284-a8c1-8f6883b2524c</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8f5ecc-54c2-48dc-946d-b84ba9dbb74a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8fa5a0-c310-4a56-8e32-4a29fa122837</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba8ff2cc-7b80-48eb-99a3-d6cbf4e5500b</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba908270-4da9-4dfa-8d08-1edd24ecf624</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba9111b3-e785-4e8c-9e2f-cf04fd90458e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba91260a-203c-4291-9767-3e3553ca6f31</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba927226-4490-4c01-a48b-9e39faed107e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba92804d-583d-4b3b-ad58-09a96a2dbef8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba92af12-1020-4fdf-b866-325cfa1bc75b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba93a13c-4766-4914-903f-9865d169beee</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba93e405-97b8-47eb-948f-52701f0eeb0c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba94d0b7-ae94-4cf6-8b3a-dca71005ebea</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba94d26a-4fea-4710-aa21-4d4e1d64dde3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba956486-96d7-4182-96d4-23516c0b64d1</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba972337-c548-453d-8533-acf832d2f678</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba979785-e322-4b9f-9aae-193b1883c618</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba97f4be-e917-4e27-93ff-dd9d916e8a4c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba9ad35a-8d6a-4493-b7c3-86d5eab5ecaf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba9b5af4-43b1-4344-90a0-24d28fb673dd</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba9b9465-8f29-4ffb-bcbf-5474149b049d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba9e2534-4c5b-437a-8d91-137d467ca63d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ba9e745a-6318-4d29-8ec9-757eff826508</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa027c8-ba47-4901-94de-fd00e02035f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa19e71-fab9-48e4-bac3-52d1f914f26b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa1b513-6023-4f07-b757-ce85073fc364</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa3b032-3663-4a66-97ab-b44e05a85fda</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa3c1d5-735e-4218-888a-0f64eda5af25</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa49caf-4ca8-4543-a666-4a8f6ff51ac9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa4ed62-40a1-4fea-96f4-3f94f27ca26e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa4f365-177d-4430-8e91-e0c266d99367</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa5686f-0c31-422b-aca1-441169d638fa</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa6425c-cab4-4b03-a6db-ed7b1d41ab85</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa712b7-21e9-43f2-b5af-87c234cba431</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa77ebb-a659-46f5-a467-3dc6536d9e9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa953ec-ed62-475f-a172-f0e096223953</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa9e5c6-d9fe-4056-9645-7be3d63b8de6</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baa9ef08-28b6-4d61-860d-a1c9904061e6</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baaaef66-2531-471b-811b-d5b78d39c29d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baaba4d7-8cef-4c48-9a59-0a53fe299408</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baad2308-edff-4adb-bd3e-96c699ad66ce</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baadec40-ba54-4817-a8cf-a2322f0d965a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baae88b7-8b26-4042-8756-a3dd066aec1a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baafe072-92ee-4431-a4b6-76022152da22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab0042e-b7fb-4f79-b8b8-05b0aa8ccb40</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab03d34-7185-4d7e-9573-0755e2421390</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab1b428-e77c-46e4-9e84-19ccee4a956c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab201df-0b5c-483c-97a7-0e6db0d8bd70</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab30e74-e392-43fa-8233-b23db99401ea</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab45956-a31f-4cad-acda-a2346cafaef1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab48a97-08f0-458e-9dbd-2a2725d2205a</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab48afd-f3c5-441b-a191-a7a188e9ca38</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab5e1ff-776a-4cd9-ab0c-5658fe95c94f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab6c34a-8a4d-45f9-ad42-2f869e41dfcd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab7080e-6b83-4e8a-95df-9185bdf63114</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab817ba-d1ab-459d-bfcc-6d9a144c5415</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab88412-6ed0-42cf-ad2c-6bbc0441dea5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab95a41-366a-4b62-b5f9-79b0cc9d26ab</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab96e5f-7351-4f8c-bc2a-5c9fc4a9ffc0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab971c9-5f6e-42ed-80ec-ed4f04f56095</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab98156-6b48-499f-9645-72f6a9924ce7</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab983d3-6e31-47fa-8c37-149c408356e5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bab9e098-0c91-4c2d-a937-62baefad8039</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baba1490-7aa3-424f-9fda-bccb0dcc86c1</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baba2814-3c65-4738-85ff-8f56f582c86c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baba3eb2-98c9-4197-81a2-432e1774e5d8</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babaa151-fda5-4ef8-8ee5-38aed9f266ce</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babb5520-a45e-439f-a2c5-c3fe85af4e9b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babbaa2f-5262-476a-b88f-2a8cad5bf3a3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babbbabd-5b82-4a03-9c95-2b5b8d39fb09</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babcab81-88f0-451d-9c61-1711d988108b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babcb3bc-5692-40ab-95d1-2a66989b091b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babcc9c9-d6ae-477c-aa26-116927d05e4b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babd0e5b-07f2-4fa5-80ba-08beaf147e5d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babd9349-9707-4c8e-a8dd-de0a0a91101a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babded8d-7ea8-4050-9fec-8fdc56919497</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babdf172-1fb1-4e2c-879e-e1d3b76d3e26</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babe8e87-374f-4be8-a55c-05ec813800e4</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babf40e4-c2d2-4870-84e5-2475144de628</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babf7b99-163f-45ec-a720-1cca4cc5cc27</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/babf8499-6a1c-4382-ad0d-46b226f70f30</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac14ba0-28f4-4b17-ad06-ddeaf405767c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac22469-e57c-44c9-bf9c-862a2091ece7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac2e613-1e5e-472e-921f-aaba5baa5dac</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac32fc6-34c7-40d4-bbbf-64d6d0da7840</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac3f161-959b-4ea1-b7fb-be0c14c9a3f4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac41171-0592-461e-a01b-29ae7f2c8cad</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac548b9-7a6a-4890-b071-b75e26e9d5bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac6a637-1946-4222-8430-bd45a6c62697</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac6bc22-04cf-4581-9da7-f8ace247e61a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac767c3-de31-463b-b2aa-b0073f1e844f</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac7ef3f-4119-47bf-b070-2705cc3ddda3</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac7ef99-4c9b-4570-9553-d0939fb84a34</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac8aad5-6df9-414f-8949-35fb23cdf2d4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bac9da40-f9f0-4ae2-9b70-478a36d8591e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacbb56f-83b1-4663-b65e-af6d20c78a7a</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacbdb5d-0917-4767-9baf-bc8084094344</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacbf01d-e8d2-40dc-8b72-c2d581482f8a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacbfdfa-9fd9-48ec-aedb-d9b1226c126e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baccb43b-9801-4054-acbc-4e932b7cce6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baccb8cc-c0bc-46fd-aa5f-6b923f9ef457</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacd5b52-9b9e-4513-a025-1bcbb6320b34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacdabfb-c1db-4873-99cd-56dd58ab20c7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacdb59d-721a-46a4-ab8e-9b3cf9da6c74</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacdeac6-cf7b-443f-b13b-b5a4b2d8104a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bacdef15-c5fd-4730-966b-8538b31329fe</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad0d681-70ba-43be-a67a-6e5cc507fee2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad11db8-d3f7-4444-8028-00370e8418c4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad1d0c1-6a08-407d-b712-95b1ba0d01e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad2098e-e338-4cf7-baf5-d17340da71d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad219fc-cfb0-4790-8df0-b1ce130a055f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad2ab9f-51ed-4834-8e09-bf1288be3a45</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad3d549-ad0a-4a5d-b878-9896fa2afeb9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad3e23c-6bf3-426e-8701-9266cbbeb655</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad459fd-438d-4dfe-8288-ae7202e631a9</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad462fc-c30a-4b67-978c-be3558f8bfb7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad4cc93-114e-41a5-85d9-0e814cb94a82</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad5cd91-9b28-4b19-a881-403f49fcc2b8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad678f1-bb39-43b3-82d8-da96a8ef724f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad76846-1fd4-484b-956d-b21aa57a9946</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad7fc25-904b-4ab4-ae0a-32c60fc035ab</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad85bf3-9c9d-46a1-ad21-bb6a4720a734</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad993e7-4fe4-4862-ae69-bc396391acbd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad9e825-4a87-4dda-9a1a-031b1714941c</loc>
    <lastmod>2020-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bad9e88c-f603-4cc5-8afd-c1e29bf85828</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bada4060-fe72-4dcb-abda-b65e61af4af2</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/badb4551-6751-4370-9ff1-5d2e92e36a6b</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/badb765a-3c36-4f71-a3d6-0b74715b4c34</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/badb80d9-fbf5-4caf-a856-ece296f4b353</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/badc2019-223e-4f49-b054-6d1f86ea7f54</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/badc765e-f644-447b-9913-b42748009607</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baddaccd-5db9-460d-b60f-788d9dd31b83</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/badf8f39-520c-49f9-bcf5-764ee1971080</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae0803d-1ae6-429b-9ea4-a04382ac570c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae09dec-a01e-43cd-b076-bd4b49fda7b5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae10e3a-c08b-47f4-8522-54e227f2738a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae13f82-9818-43a5-92b1-68c152003f66</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae18e0e-e15c-4369-816b-77ae06fcf7dc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae1ffec-9a55-45d5-82a9-676902b9c983</loc>
    <lastmod>2021-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae21dc9-b6a1-41ba-8821-2a7b7573465e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae25709-8302-42ed-a41d-06cb988102e5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae493ba-25d9-4357-8a50-c970935c3619</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae4989f-e519-46f5-8d79-5bf243dc7955</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae5921e-b870-4ae0-bb03-9dbcc7e49f8d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae5ddb2-346d-41c0-bbea-74088e69709b</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae60351-907c-418c-ab78-40dad67fd85b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae6cf92-7396-4787-b365-9234f430f3cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bae6fc20-f51d-4ef6-a9e0-fc58b16d155b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baeaffb3-c7a3-4f26-a107-f9cee859a760</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baedf28b-7633-4b3e-9ca4-e16b720e9564</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baee63c6-a0ab-4de1-8256-ae59acf508a4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baee8084-d4b8-4131-b377-c1e35d868b9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baef2dd2-52d5-4c46-9b6b-797fd47fbc76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baef4fbf-1aa3-4c4b-84a7-6598a37eea5c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baefe8d2-af71-42a6-9588-f38be273c4a1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baefed2f-4cff-4c66-895a-97f8d7755b4f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf0c5b6-2ce5-4e34-b8e4-8000afbe9727</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf22664-74f5-4d29-9a3e-8b47836997d5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf264e3-704f-4492-8004-0d1acda6f3eb</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf27cf2-183c-411e-aae8-a2162933a4b3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf32d33-c00c-427b-aafe-068cebfa13f7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf37bf9-d1e5-48f8-b425-1e87e3e4e110</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf37f14-8d69-48bb-85a1-2305888c6e95</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf466f8-cd9b-45d5-b4af-c39c72195e77</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf4709b-4529-4e9b-989b-617bcb178a1a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf53a60-54e5-4275-bf04-3e02e0b24536</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf61ccf-257b-47e4-9af5-67dd0b6fe725</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf66eca-6fc7-4e40-bf5c-cfb54e1279b9</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf6f8fe-8185-4ca4-80de-08d4f271c09a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/baf72617-fa85-48e2-9c0d-360b4fb69ed3</loc>
    <lastmod>2023-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafa184f-57dd-42c9-add0-4dce2b4e862e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafab314-87a5-472c-b5be-4ed27199f207</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafb5ec0-a91f-4597-a2d5-cb86d38660b1</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafbae48-84d9-4882-99d0-57a3e2058564</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafc112b-1462-48ee-aba9-76afc94fab48</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafc6626-d76b-4187-93b9-1731ef7673c3</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafcfc5d-dbad-440b-96ce-0e86b76b70f3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafd2837-7794-44bd-8721-be01942fa96a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafed1a1-e871-4136-8072-a2b6e9cd28eb</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bafed84c-0911-4ce9-91d7-0470cd48fc0a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb00350c-ee51-4d19-a3e4-a872be8e54b2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb015898-056d-423a-9dbf-ade8822794a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb01eb22-b2a7-4e15-ab56-2357a6121638</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0237ac-4b9a-43d1-9fb0-cb7e1e11f7e0</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb027852-c454-4784-bcd7-a7040bf02874</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb04873f-eb0a-4dbd-a2ef-62f9931ce02f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb049a7b-2592-4f1c-875d-73de0f349de3</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0553ff-4d7f-408d-8f23-d2fd0a75a7ae</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb06959f-3924-45f2-a05b-16cdde45bfec</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb08cd85-93bb-4f7d-b3ac-30ba26f383a6</loc>
    <lastmod>2023-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb09a606-b472-443b-8f18-94b7f8d062f7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb09c61f-2d37-4726-8ed8-ef190ef501b5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0a4008-ce2e-423d-aedc-78840dbac0a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0a45f7-b6a9-4917-81d1-50ab7787e71e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0a8a1b-ca53-4067-844c-6907bdf67ad3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0a9c77-e2a7-4bd0-9113-7766ac99fc4b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0ccf93-1c55-4eb0-91a7-2ff77257c5c5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0cf929-b304-4e14-a76e-e27095b37ec0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0dab65-daa8-47bf-a9e2-db19fc657032</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0dd469-1700-4207-baa2-7dbc284c7fc0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb0f74d7-612b-498f-83e0-5b7527beeb1a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb10bfc7-be6f-44fe-9487-cdd7c6b48aae</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb111a63-3e8c-4ba9-9cc5-6f960d32d9f5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb11d78d-5453-437c-ac82-e52343b63d7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1351d7-79b1-4f76-9fe9-ba428af87063</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb14a381-f88b-48a4-bde1-6c89cc7c1739</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb150194-9a77-489b-b26b-8e5dc6d69eb4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1564b7-16ab-4386-9a8f-7248e4e04ff6</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb15f150-bf11-4906-9c31-0335e6c71ae0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb17ed78-5149-4a76-aee3-12b413437fb2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb18b983-6cc8-4565-b225-28fe30406e3e</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb196c16-b122-46b1-b938-a988972dc924</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1a42ca-5901-4fb2-bb40-875b2b2f7212</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1acd44-7a3a-45a0-bb6d-7ac7dc622056</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1ae404-b5c3-4651-93ef-02c73ee1652b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1b20a2-46a4-42d5-bd40-7f9246beb4a5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1b7fcb-250f-47bc-b5d6-04c04cf748fe</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1c43a7-6827-4d76-8571-3a4fe0b9e843</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1cca65-059a-4a44-ba60-744c88c09def</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1dbc22-2185-4915-9d94-d7ceadaba7be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1ed65f-b77c-42c3-bf06-9c8f374cd6b5</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1efa7e-dc0f-4749-9259-e1d47447b531</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1f5d1e-d615-4624-87d7-6c49f3fb6e05</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1fa1a5-9c0a-4798-8401-ab4fcd09ced1</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb1ffa76-7bd0-4899-b176-83b64300d648</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb204b2f-83cb-405b-b1c9-ff6868810fbf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb207c39-23c3-449c-b74f-61e21e63c34d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb211bc1-dbc6-4fb8-a006-cf12aeaa6561</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb216bf7-0cec-4344-91e8-86352c4b50bb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb21e894-e976-474d-933e-8964cdc747b5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb220339-5341-40cf-80fd-775a7b79a07b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb220aa9-a112-4d02-a4fc-a48b4c2bfe33</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb225bf2-2d08-4cb1-9191-32d58b2f0722</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb226309-21d3-4479-a421-47065c027f3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb236f7d-c4be-45ae-b4f1-42ae6119b009</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb23be6b-3420-4767-9dd7-7f57e33eb6dd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb24162f-d64d-429c-af84-e23c37cdbc48</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2429cf-2973-41eb-96f1-a3ccb3145d4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2464f0-a51c-4d1c-b034-1ddf14afe6ae</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb252721-0bc7-475d-8b80-7d01b615192a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb258696-ef35-4657-8e47-f6fb48bdbade</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb25a2e5-7cd0-408a-967e-1303ffa5ebd2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb263584-a7db-48e0-b296-07283100e45e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb263b8e-a227-48a5-9075-251ada5f0150</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb26f373-2e28-4ca5-9834-c977f8b8e7a0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb28b124-566f-4fff-84a2-1912f695dcc8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb29eabe-dbfa-4596-8d03-d1ba52038e79</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2a36d7-2e39-49d0-9a33-257fb47f24a4</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2a4744-2d65-44a5-be26-e2f19584a82a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2a6a87-588e-4728-811d-ebd5fc985c1b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2abe0b-98e3-4c0e-b143-f192c32f18e5</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2cfd6b-8517-407c-9ef5-123f1af25d88</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2e471a-960c-412d-9bad-b2dfb9ec3f55</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2ecacc-fb5e-432d-8f70-8612d87be4f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2f1781-28a9-4f75-ae67-99dcbc79b655</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2f5abc-ca46-4e52-b01a-b9f9459e710f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb2fbe60-d1ad-46ee-b579-2ee2ce80fd3c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb319d4d-9959-4983-9e4b-3621c32d5d80</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb322e99-87d3-45d4-8c6f-67e9b95f43c8</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb324998-d08a-4185-8be5-3074a714fb09</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb325252-2fbd-429b-9856-9b11f1e63a6b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb325963-9a9a-457b-a51c-ae094405e690</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb325f99-1bd4-451d-a4bc-b47cbd38e443</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb32c1fc-c304-47eb-aab3-0955042dc89f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb32d1be-9658-4fe8-9ac8-8058cd3e3c62</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb35f002-651d-46d7-921d-ca6842f2e67e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb399f07-0198-454b-a9fe-ea76c33873e4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3aa859-2939-4359-8684-4ed78490cefe</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3bcb60-49c4-4635-8652-e26210ffbac0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3c59f1-7bc4-43e1-939a-e161dde0abfe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3ca77d-d8e7-4e15-8cdd-de2ac373eff6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3df7a4-f06c-4906-aa7e-2d154f01aaca</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3e0822-4d35-437b-bd4c-3d5a2b86c312</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3ed9f1-dcf0-4293-9522-41f853eb07ba</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3f1972-8261-4aa2-bb0d-81344b5e1d97</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3f932f-d4ac-44d9-a38f-dae288c8ad03</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb3fa3b2-8f0a-45d7-bfef-4f368fd2e93d</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb403af8-4717-4169-b883-9a625248e5cf</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb40daa8-9ae7-4252-a88f-9ba9673ac03c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb41a8a1-86e5-4203-8570-f686ff32157f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb429d36-5cf7-403c-9ca4-cd3b201a6689</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb42e9b8-6ee3-4d7e-b9bf-99757208ce58</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb42f7e3-1571-4519-a121-d8221cac446b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb44d82e-dd00-4380-9a73-cfdae7afaa97</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb45cc2e-77a7-44ff-8053-97cdd95be3a2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4678e7-1e8a-4b94-9e30-5b6bce801473</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb47cd34-aa91-447c-a7cc-66eacf54f03c</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4808ad-fd54-4041-af89-184ee516f2d2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb480f19-8230-4d43-87ef-118cc475ecbb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb497426-7508-473e-a219-ef3910b6aa80</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb49cad1-634b-4e63-80c0-abda1a6f1f03</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4affd1-fd15-4a68-a85e-165c2b4cecee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4cac5a-ed34-46da-969c-07631331c774</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4d04e3-b16f-4a7e-a9db-90728435cf9c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4e8777-7c54-43c2-bb7a-1bb7d766a238</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4ea062-123f-4f54-8f98-450833dd9521</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb4f521e-13f3-4a47-8463-c4fc94408387</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5044f5-66ff-4d9a-aaa5-8d0b4399015d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb51da25-6c26-49e0-99f6-5c5a97201445</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5314bc-6565-47db-8747-bab21868e038</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5537d1-5216-4af6-b05b-060a9ca77ae0</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5727b2-5adc-4bde-80aa-43f76aff6960</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb57b8a0-b76b-4f5a-80e2-43bbe23b670c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb583c58-ed77-47a9-97e2-01c4d71b7004</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb588b36-c86f-44cf-a173-4da4af4f2ec0</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb593daa-d897-4c9d-a63f-0affa9106841</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb59be63-d1bb-42ae-b1b1-b3faac06ef03</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5a37fe-d3bc-4779-a439-b461a47eefb5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5a41fa-f118-4825-af04-ca238c46d7d6</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5aa015-8ede-43fe-ae5f-fe3e97c373f2</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5b1942-ec31-4a28-aae3-81c25ad06881</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5bcedc-f502-4e30-82b6-40d8e7cdb40e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5c9d54-e24a-41e3-8d70-88f81107ce4a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5cf353-88da-4364-b75d-6c47c35a1a46</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5d39ad-c1d6-424c-bbcf-a9bd365434ae</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5db47d-a63e-4fdb-b1f1-3a7a0a367e65</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5e7989-88ff-4363-b75e-cd71dcd09773</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5fb78b-28ce-4379-a1c7-4435dbd4ca4f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb5fc837-11ae-41c3-9e05-c9f2c3956dca</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb600dc5-2a31-4143-bfa4-05a4628b7115</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb60d1b8-b3c8-44bb-b830-c61dcf6564bb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb610eaf-76b2-48a2-a125-532c49065dc7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb621232-fef4-46f8-8130-e1be0e71c10e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6253d3-ed00-43e9-a081-b6d38cd4a541</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb62a0f0-2e17-4a55-9ae1-5fd1f5474ab0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb63bfc6-acdc-41ed-a4b4-9461d0c399c4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb63d85e-b8c6-4240-b409-57f04b1d3d88</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6449fa-113e-4b2a-9f56-fe7354628be1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb64ab62-c674-495d-9048-4243aab39c58</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb64ec5c-6a89-4ce7-8c9e-da3f995a4293</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb65bb39-e645-49ae-bd98-45bc26232ca9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb65f881-aed0-4c5d-a71f-db33642d6ee1</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb661d52-1ed0-4007-8e37-4b4f10788d80</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb668b9c-40c7-434b-beea-6aebf943bac2</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb66f37a-386b-4ed2-92d1-978c9ae9ec83</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6818ce-8ba9-4029-a112-c7d092c441d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb68da43-70ac-46b6-bfd9-c5d69fe193d6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb68eb7b-b9ce-45b7-a147-f622036818c3</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb69008f-9476-481a-97d2-842a19319e4c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb692b56-8590-4dbf-b63e-b49e3a549909</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb698f60-e46f-4071-bf82-70dda3ffa2ba</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6a41e6-8f7d-413e-ae6d-71700e2e41e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6c951f-3167-48af-a3b7-8b14ea6af968</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6d4741-ff5a-4ce6-909d-ab9eba8b32ec</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6ddca6-e5c4-4642-a50a-d649ef90ec9b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6e041f-8dd4-4e84-85f9-5912589dd499</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6e3143-421a-4f1e-8293-7e508c5bb226</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6f49c8-0d15-4bf4-933f-97ed827b4219</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6fa7e5-da04-4d5c-bf52-766710e8d226</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb6ff578-5214-4e04-adb1-e5ea79eed742</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb700698-e408-45d5-a06b-a830e0ebc946</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7044c7-3316-4ff4-951d-3f509ebed7fc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb704639-7e1e-4b20-a05d-b79540d3a3bb</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb704d9a-13a1-44af-bc2e-fb05bb927a29</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb71a31a-d5c1-47e5-aabb-030c67956c07</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7201b0-8be4-4378-861f-8c5345340a9a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb735b2b-18c0-4ec0-ac27-a8bf5ed09c81</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7391cd-2ab1-42de-90ee-685e458e872b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb73f6b9-7f6f-44e1-be2d-550a1d797767</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb74371d-f1f3-45d2-9b8a-ce71f976b1b3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb760f29-8487-4ac9-9aab-9c2ac8a2c45b</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb761bae-8001-40d4-88a4-70e001cce9d2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb76fb4d-21bd-41de-8f54-19c868ed220c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb77a5d4-61bc-4e88-8f77-d7d27f143f6c</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb78b21f-ba8e-41f0-8c1d-99e5b5bd8177</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb79248b-e1f0-49dd-b287-b1671accd499</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb799bf7-6c27-4c6d-9d72-f25076014f17</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7a6dfb-4ad6-45f3-a193-f0a26a02cc12</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7aba99-a59c-4f8f-99b6-9ab16db7781a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7aeb13-7e2e-4212-a494-4ec68cccab58</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7bb2b2-6c4e-470e-ad66-d4dd7ceaa121</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7c4027-0d0e-468d-ba84-98a7cc798fc1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7cf836-e065-429f-9cf2-20e8ad4b8bdc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7d9655-a081-4995-915e-3b8da4ea2dd8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7e29da-beb1-44ec-a5b2-a1689fdcfeb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7f0398-aa47-47de-8ad2-51fc333c4a72</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb7f6d7e-7158-4d0f-bb52-4c305c8be9e2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb80083d-7fcb-4dbc-b353-b65c3e103919</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb80b884-732b-4c4a-a130-bc4046feb8bb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb82bf45-a3c9-4b26-873c-2a608b13c01a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb83be67-2943-4405-b1e0-3e819429a997</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb84b05c-98f0-4c5e-9373-921309638f82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb84ccbe-af55-4bd4-99db-4a9f7ee91fbf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb851d48-9737-4b49-88f6-512e25e65dd1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb85f505-1d84-4cbb-885e-d34f6d6f433d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8661c2-838b-4278-9d7c-502b6d27f1fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb872dcc-e47b-4dc0-a310-fd61879276e0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb879e72-3923-4fcc-b728-e2f4cd8fc67c</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb886a38-b09a-41bc-bcd4-ed947d0ba14e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb88a9ff-85f6-4afe-aaa3-cc33a155bf01</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb88d213-0353-4474-a278-fb25dec01b80</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8964f4-10ab-408e-abe0-7c03e0a92e5d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb896cb1-2957-4ecc-b6f2-131f9162a1fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8ac6d8-31d4-4148-9ec3-607103193252</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8bcc30-3907-4cca-bb56-0d414f78469d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8bf105-0718-4544-aeae-4999939d30a7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8c5332-bffe-4568-b350-136035e6ad4e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8c5ebd-d9d0-49ac-8523-8cd6021517f1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8c711b-c83d-4e01-b523-64e2129f0f08</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb8e91a3-aee9-48c2-af65-b07f7ddf4ced</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb905e91-4aeb-4617-ac75-06b77e8b66e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9129cf-8b10-4416-b8f3-0df2a9c4c424</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb92503d-dbc9-46e2-bd4a-3c93ea25ef37</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb93ab34-7c64-44ab-95db-8b76150c6df1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9492ad-e9bb-4c51-a10e-420c8f2e2fa6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb95f806-65e6-46aa-ace1-bb9af9dd7c72</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb97ae05-9193-45c0-b33c-63e41c4e3637</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb98abf0-dd52-4480-b0fc-bc1889aeafaa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb98c23e-7ccf-43e7-999b-b62e408b04a0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9997a8-860a-4b80-ad33-b054816d7d91</loc>
    <lastmod>2024-06-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9a4a41-2e2f-4320-96cb-74ef698fbb29</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9a7b3b-b71a-4bd5-b1bd-3f0636fc02fd</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9bc888-238d-4561-ac58-c0f748857e0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9bd8e5-f68d-4342-86ab-7a6b0ceccdac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bb9e11e6-c395-4ea8-98fa-b6188ac0afbc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba07139-cedf-4123-9bb6-69ebab27f212</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba0f7bd-95b0-4e05-9024-8a9f6414c545</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba16d7d-8363-430d-96d5-72691331ca2c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba2364d-095c-4bab-b9a5-16df674ddd6b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba3167b-63b8-49e2-a04f-bb806bdee581</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba39c3d-1865-4cd1-9ecc-ca07a17027d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba3b407-132a-4d78-92a2-4f28066dc04d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba41a34-202d-4d28-b18b-60042f181a19</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba45c54-fcff-4d76-8c43-fa5621be5a89</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba589bc-af16-404e-a63d-a2338602289e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba6701d-e199-42c5-9f7b-605d1db69b8b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba74ecf-8242-433b-be35-429cee37f69b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba8fb7b-8aa0-424b-b225-74088744fcd4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bba94c64-735c-4999-be51-081f7d2d2a8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbaca27c-ee4a-497b-9175-9198ca95e9b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbacc005-5c25-4177-be89-243a454a9c5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbafe9ad-c406-4e2c-80a8-80e645c13a86</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb03fae-f01f-4952-ab7c-f98a655095fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb0d147-6666-4d35-a5c7-8fb6ef095e91</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb1cea1-a687-45ca-bc67-d34ca7fafe4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb265c0-6406-461f-9583-275f3b60fce3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb26f70-c12b-47a2-b55d-17f33adc17ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb30e2b-227b-4257-a54c-4308a5a59a1c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb43d2e-13ce-49b8-9d76-de689458abba</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb55ae0-87c7-41c6-b0cd-d3ea40292210</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb5ebf7-49fb-44ee-965d-e951b3ed0f3b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb78377-a0f2-49a3-9400-559c2e54e0ec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb7b549-2329-4480-951c-ff317359c274</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb819d9-681a-4896-99a1-405d5f63238f</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb848cc-bfb3-4dde-ac2d-969a237b64ac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb85ed7-fa98-4ce2-8509-07a730e3c18f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb86809-c807-4cc0-b027-69952dc52a03</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb86ad4-e4f8-44dc-8bed-8e659a721503</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb9b9f3-2382-49d1-a7ae-2b2fe7d2c238</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb9cc18-e491-4705-98f2-822ce44732a1</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbb9f8c0-4ef5-4ae5-b3c8-30198d6b7d37</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbaf6e3-a608-4b38-a850-ccc11a46ef4b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbb05c2-fa04-4262-98f1-a888dca56045</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbb5495-5e24-493d-af38-a9806744ede5</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbb80a4-6fd4-4cd0-bd95-146270303f63</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbc1e0c-dc3d-4a31-8a7b-74b44f4d6ad8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbc5f1d-44a3-4c10-833d-f55d0f942510</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbcf7e1-93f6-4f3d-8a79-a4b89e3a97a8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbcfe54-f71f-49df-bfb7-48521c6f2ee7</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbd24b5-a56d-45fe-b20d-2e66055f91cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbd7415-9c97-4e96-acfd-b9c0d3a3942e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbdf398-fd55-4f8f-9f66-30fd77dd8d6e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbe506f-fbc8-4336-a5f1-6f86beb0d14f</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbbfc3fe-037c-4b84-9846-3003bf163af0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc0807d-8b09-4f3d-86bf-88164b12bc40</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc165ac-3168-4fc5-b349-00732950d11d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc18300-2608-4121-bca5-14f25bdee94e</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc1bbe1-b8a6-4370-853d-51cf6882fad6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc1f4f4-445d-4386-9ab3-13c8a6b72992</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc23138-9ed1-4b18-a0e2-0adf2f7623cc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc2710b-644e-4c4c-b5f5-a85abf232e63</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc343c2-e6fc-4fb0-8823-7f71b1b19a5e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc40efe-6d05-4909-937d-4177f87828c0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc4a757-7314-4f5e-9ae9-c58d788fbc07</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc4cd95-9c91-4191-aaa2-84f8e7aaabe5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc5619d-16b2-4b65-98b2-8ea849da5665</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc5fa34-6dac-4447-8ae6-ec4f3486a074</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc61d2d-7537-4461-a058-94073d6e5b77</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc62f16-f8bf-4b7e-873c-623a4a14d2e0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc6ee59-10aa-490c-b1fd-286ab12f27c7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc83e1f-c1ab-4c28-ab42-731339909989</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc87841-463e-4a6c-a998-a517ea331c5e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc8ad1f-ccb0-430e-a7cf-1f283ce728e9</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbc96dd5-09a7-44c1-aa98-9db440e26ebb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcaf1a7-0f72-4e2a-936d-146b1f368b06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcb24d2-f641-4693-a282-694c3fb307ab</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcba4c1-7d91-4e02-bac6-8571b3e15646</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcc8b87-a2d2-4bb8-8b4f-5e3744ced51c</loc>
    <lastmod>2020-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcd5a76-2ddf-4516-b2e8-9b67cd408c65</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbce4e90-7e20-4ce7-94a1-e634b9e575f7</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcee2ff-9428-40d6-a4b9-90ab75b33ce4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbcff6c0-1333-423b-af34-9e52fa8a3045</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd042af-24a0-4d7c-941a-a9e1ecb654f3</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd1f973-a8a2-42bb-bb1a-eec5594cf28f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd3d58f-6edd-4b77-a295-5148f2fa4b22</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd3d73a-e9b1-4b6f-87ca-4bcf3ecd204a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd422c2-b011-42e8-9719-2f5bcba6af72</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd4366d-e539-4a54-b0d3-7a36cd09a646</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd4dddb-ed2e-472b-af54-74d849c01b5d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd7c289-8a4d-4614-b266-a03de2fef842</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd8301a-ff06-4167-b939-1579a7f1e41b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbd927b3-aaf7-43a5-8db1-f4c5c2a6387a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbda95c0-9531-4ee2-885b-f91ec0b96284</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdb11f4-fb9b-467e-9255-c6935e5d965d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdb15a5-423a-4928-8f01-109f118349fb</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdb81d0-f2ae-4839-9077-84ec1949950e</loc>
    <lastmod>2024-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdb960d-b977-4131-a43d-4d9d76db717f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdbcfa0-cfc7-4c27-a336-05cc448499b6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdc3ef7-bec7-4cd1-885d-b83770d4257e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdc6150-9955-456e-bc83-6d42ab6b31cd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbdd2d01-0a60-4ec4-8be6-66b0658432c4</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbde1a33-d716-475b-8b66-7b237e97ebef</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbde1a7d-84e7-4a15-beab-96a8037e98f9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe02024-8b36-4d4e-aacd-64f997398188</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe13241-c4dc-48f9-9d03-218e887df171</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe18b30-94c7-44de-803f-998561409b72</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe1debf-2885-4abd-b848-1b7f3a95ca50</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe355ec-9fee-42b1-9fd2-0b7c76a4fbbf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe41f4d-e19b-46be-ae63-5ec57da88fd1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe4237c-412e-4ec2-8269-a9a11d4b32f4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe4527e-4f74-4cd6-bbba-57dd4e56a7ee</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe48cd4-1fa0-4d9d-b245-c3d5311ef0ae</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe5c94f-f5e5-4a6e-bafe-dd7b78261019</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe5cee2-60f2-45cf-bc4f-1567f9350fe0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe661c3-6bca-4f90-87cf-6bf67e417555</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe6e6a9-8fb7-47a6-aad4-3fa1c7a33d59</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe78937-f41f-47e7-88bb-41e53c80ccb2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe7de7d-3fde-4acc-9b47-b97743f4efbd</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbe9add7-62dd-4aa4-8566-2ff534b62778</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbeb1dbf-289c-451c-a29d-9980ee8a85a8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbeb267d-eda2-4689-8dd3-5fd3a8051d18</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbeb42d1-b39e-476f-8ef1-65cace46553a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbec72ee-f6cc-454a-ac62-26dac2f1dbd3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbecb37c-0aad-49a7-939f-d56907f067d7</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbed46be-b043-43b1-96c8-148beffaa51f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbed4cd8-e11a-4e2f-97b6-bab5c0b1372e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbed9630-1bff-45f9-bf2c-e344fc718fe2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbedaf71-89e9-4cfb-807b-9b771f3eedaa</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbedb357-f816-4a10-9617-d8e32e48f501</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbedd693-fe6b-46d4-a3be-2bb1691df7fb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbee142a-bdea-4952-82a5-80198c340d8f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbeede2f-05e6-406a-b7a6-d21a487678fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbef5825-91aa-4697-be4b-52029e1b2cf4</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf02559-96c6-44f4-9367-fc443a114e43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf09441-0094-41cf-b04e-41dbb523637a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf138e0-1469-4ed5-b94f-c512066f3d9b</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf24ceb-bb0f-451f-8df0-8000874c0a03</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf27317-59b8-484d-8331-789a2d258f18</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf3d3f1-3d7d-4bcc-af3d-013b9ef05f05</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf44942-8935-4177-bcc4-b545ba0d7210</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf506f1-c23e-48e2-9125-e38e233ad126</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf686da-8f61-46a3-96c5-ea1eadd8a3f5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf71b0a-76b7-4ad7-b265-6ba2fa1dd0f2</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf86cd0-5e80-430a-9c13-3a66820282d4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf8a826-b625-4023-a40f-c94fa5b70dc1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbf8e755-c033-4680-beec-4fdc8a4e416d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfa1061-ff2d-47aa-a764-8672e95a9250</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfa1144-1646-4644-bb83-2bd1dcc6daba</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfa8b28-50ad-4fa5-8183-d31d8c046e46</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfa8e5a-0706-4f21-920f-5289b65daf9d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfb317e-aee4-41a1-a364-f6fc7caa76da</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfb5c6c-f511-4655-8768-1f0540747c38</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfc85d1-2cd2-4a05-bab0-173f7af6e2ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfcdc26-9032-40c8-8ed9-04314f927b0d</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfd337e-698d-4f07-950c-a336b938b4ce</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfddbbe-dd74-4170-85c7-65e6f30551a7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfdeda3-6f2c-430e-8f1d-3f03fa2df592</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfe2caf-c997-42b9-9b0b-d837620eba9f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbfe9134-2684-48d1-acdc-df4fbde2578a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbff759a-9a03-4bb0-9d4b-f6e1251fac12</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bbffa883-e4d2-4527-98fe-8723d2403a50</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc003567-77bf-4538-8e93-f8528233cec6</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc00728d-6483-4c8f-8f45-11ce4e68a504</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0076b9-1b9f-475c-8f4f-4278bf49df10</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc028a74-26e0-415d-9550-592fcee3ee02</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0428e5-d7d6-4cab-8bc2-045e76579971</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0538fa-0e3f-44b0-acdc-b5d05bcdc310</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc061133-dfc9-4456-9b1a-e7296ac7731b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc080e27-4722-4c21-83c8-f66a7d43ff8a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc08a833-7afc-487c-81ad-10786c293587</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0a116a-54a3-4c06-b12a-987aea2c8b91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0a3f6e-5291-4184-855b-ffaa17663445</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0ab278-309f-4248-94b3-b88b14c505f1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0af7db-145c-4c2a-86b7-ca7ed71a5af6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0b5378-953a-4901-a174-e5e32d77d438</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0bccdb-b63f-4073-8e29-6296a74fd293</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0bd762-9f51-4763-ae5f-c9b249b65209</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0c0182-8305-4b97-873b-0e989db97a54</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0ca5fa-caca-4704-bf1c-dea642304695</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0d9d66-3589-4ba3-a02f-4b851637a37a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0e7f81-0bc5-48a6-a21b-6066a1850533</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc0f8fcf-9721-46c1-9e06-b724a4906511</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc11b198-86b0-452a-bdf2-fdc3d8aadac8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1219a7-51e0-42bb-ae3a-9767a8359a62</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc13da1e-fafd-4457-aefd-f2b799710c2d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc13ea89-e9fc-4067-9e7e-63502e95d9a0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc146a97-1b4b-4229-a966-7582d4991380</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc148ec0-846c-400f-ba64-e3c663da7d0d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc14bc04-1d46-464e-958e-0c58e7414380</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc14e427-ebcd-4d79-a05a-4ef83967e59b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc152cac-e9a2-4396-9e41-f76b95285f53</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc16bb5e-3c11-4a50-9c0e-b7e837b8ebae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc16e3a0-67d7-4fe1-90f9-546062b0f74b</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc17659a-772f-4656-96ce-9bf91a17ae4c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc178657-f444-4cbc-994b-81e4efa96425</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc18d1be-f0dd-441b-af86-ab7b94bf41cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1a2204-dadd-4a98-a2b3-d7b41d202d38</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1aeb59-6749-4895-9e7f-0e64b53cdd2f</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1b4c5b-4656-43c2-a025-6d77c4a79eb0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1b5322-9f13-4838-83f3-0f21c885dbee</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1b99d9-6e1e-4a29-a150-4d3d26d0a0b8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1c97b9-61fc-45ad-9f50-8a1bd64a27e0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1d7bb4-b2d6-496e-9e9d-6e6f5c77fdad</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1daa2d-3271-4132-a69f-57fd97645bb9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1e2b16-2b58-46d7-9421-91d60ed4413b</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc1f72bf-4b50-431b-8eef-f48a362235b9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc22c278-3f85-4ef2-bab2-6008da441091</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc23e2c1-dbe9-4e9d-beef-559de1474e40</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc25729b-49b1-4b1b-b7b9-f375a7577b35</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc270d15-045c-4115-adfd-c1ff9ce93e6e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc27335e-278b-4d92-b397-3e97685f3482</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc27fbc3-1cdd-4987-8eaf-aa416a2243cd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2899c4-0041-4831-b180-6608e0917f01</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc28bb5b-9162-4ac7-ba75-0db05acbb125</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc28bf4f-ac2c-4ae3-9af9-8b28b3a97cb0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2915ca-02cd-4da2-85ac-8ffaf9287e1b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2999ac-dc7f-45f2-9f52-919d0206229f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2b855e-900a-4c05-8acc-06f0211bc6c3</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2d6341-4a46-4b4e-a9ca-6acec6149d26</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2d767c-a54d-47fd-ada4-960be464c5e4</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2dbb2a-5192-4e6e-be5f-2bcc71e68610</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2e2c4b-3753-400e-abcf-aa10bcd3d4f5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2e6c6e-2dea-4e68-b691-e7782a652692</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2f4c72-e280-4eb7-9d21-82aeb943f8d3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc2fa974-7a22-4cf9-9e04-919344025edf</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc311e96-370a-4933-8856-c2cb27171dd8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc315bd3-35c0-4ef4-9eee-4f6210fe8ca5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc31753a-3a4e-46fe-bfd3-2d87ae974159</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc31cb17-1e00-4b8e-8f96-099e1a9a4d1b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc321196-56a2-44fa-883e-745de16e4500</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc32d99e-3a07-4eb4-8bc2-0811caf4995e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc330904-8880-44f4-9343-9fa9625eeda9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc334521-a9b0-4751-9c52-ebca3af52ca8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc33fcf7-020c-415b-a82f-7ff0dba14860</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc345147-e776-4643-969d-63475cb87d9b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc35b982-67f1-45de-bd64-6758d14bab67</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3670cd-808e-4076-bedd-01c8847309fc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc36dde4-9bca-47b8-82e3-b04edcfa3677</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc36e979-8c97-4567-9a9a-0d5beda92658</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc37a768-d6a6-4352-8327-808e5dd820cb</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc37fc43-13e6-4fee-b46d-26d030415297</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3a5611-9409-4852-bfce-da6a2d5c40ad</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3a9421-8d60-4dc0-9e96-2d8ef86e659e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3c327e-5b7e-41d8-a2ac-578f10e003ad</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3c81bb-1a8c-4a9d-98ec-daaefb47db5c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3d4158-28c8-4c3c-b46a-eb303f81933c</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3d4660-e176-484a-8427-a61edd8ac260</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3d9d28-00b6-4e2c-a484-45acab2ac48d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3e13ce-9cd6-4e79-9624-d052a2d8bbbf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3f5e47-2dfc-4f43-8dfc-57ee7eee623f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3f68b0-3008-4439-9bb1-e4633237b0b3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc3fcca4-0461-4d42-b970-e48a59082967</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc40eec4-c139-43b0-9766-ee3adf9eb4ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc413eed-6460-41a8-84b6-bdf1cf50f57e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc41d449-4767-4402-8f3a-b4102e33fab8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc41e49a-bce0-4abc-a4c1-02f92edad9e3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc42b19a-1ccc-42e5-b5fc-df5a573b175a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc437b64-07be-441d-b652-fa35e78a54b8</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc44c6e1-9fec-4a47-a658-3c6128aaa10e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4543fb-f746-46d2-a944-c555a1ec4de4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc455c32-be5e-48d7-a4ed-a86a38d184de</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4620aa-1ef5-4b99-b9b0-8188fdd36878</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc463368-7dd3-4b08-80e8-829ae352d353</loc>
    <lastmod>2022-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc46f732-f08e-4551-93fc-2b0640627362</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4745cc-5953-40a4-bb5e-66538090910c</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc47c609-9066-4629-af1b-13fd96810121</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc480821-ac91-45f7-905e-a725dbda7aa4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4b922d-fbb9-4b15-b90e-730033f80b1b</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4c785c-2edf-4ea5-8393-e38e41062ac4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4cf8ef-22c9-4306-8d6e-025776cc4714</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4d1bbb-316b-42f7-9d56-eb984d911660</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4e4c21-5674-4b8f-b907-d7cffd4dba99</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4e6c79-ef95-438b-97d4-b86e5dc8eaf8</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4ed324-f9a2-499b-9fa3-9d0ccc4b9efa</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4f74b0-903b-4a07-9922-3f29091ef761</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc4feb0f-7ed8-4fed-9a56-469a57cd77b7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5243f7-972b-4324-a280-0d216cbc6755</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc52df20-cb62-4a34-bf21-e6a0623ee2a3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc52ed5b-a498-448e-9de9-fc75b1aa3578</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc530f43-1e5a-4da7-82a6-bb26b93aacf2</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc53acd3-00a5-4f03-9fdd-be43c9afc548</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc53f636-554d-4713-9699-6899fac57f03</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc555130-86ff-4e97-a2e5-4f236f151117</loc>
    <lastmod>2021-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc55e324-ec09-4507-83a0-03930c15cdc7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc562500-235a-4dbc-84b8-387a82f38939</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5685b6-f546-43fd-95f4-b07b957544bf</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc56f737-7bdc-4dec-a6c8-405667fe37d4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc59834e-10eb-413c-a46f-3b6c77cbb9e0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5a53d0-dadb-4554-a5b7-ef97b5f68408</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5ab35c-cb04-4b7c-a4fb-d352a7b85a10</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5b4a3a-e1bf-4199-a982-3888a813bc4a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5bd776-09f9-4c41-a09d-ba656351713e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5e24b5-2b19-46b6-ac6a-8301cba55473</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc5f1946-d3fa-413a-94c0-ded56df80bd6</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc60639c-3be2-43ed-a001-15e200ff5142</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc609924-289a-42b1-a34d-61214cd2e8a1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc60bb83-e6cf-4d24-91db-f44fe8daa5c4</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc61e23f-7633-4107-ae7d-ffa9e0a58f11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc64a9a7-a34d-4823-8164-8bd01744fdfe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc66d5be-fb32-4203-b687-3d78ed49af67</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6744c4-f585-4785-b8f5-bdcdba06c5ec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6773ac-c01c-4dd2-b32c-d67a526f5b54</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc67bd75-c02b-4198-8474-6c90afbf60a9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc67ede9-0089-4c37-bdcf-33f34cd67c64</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc683d10-5752-4827-87ff-9db6a253af49</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc68617c-3d46-4f0d-ae45-224ed601f2a5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc68db7e-a94d-42ea-999b-154b73534375</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc692892-8f26-4e9e-95a9-da1ce7eea150</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6afa01-0cf1-405b-b387-17b3ada18d51</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6afe1a-a577-494b-a618-fdfb37bc015e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6bd808-5f98-41cc-83cb-50470b85a9c9</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6bfe68-ffac-4c9b-b90e-9c1977e7e7a1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6ca325-3cf9-4d10-8454-0323d3b83871</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6d16da-b48c-4e07-bdb2-87eecd8782a1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6dd57c-7637-4d77-b45e-1684bc057c51</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc6fd0f8-6f5e-43ad-ae75-967b22815fb2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7148f8-d137-438c-a807-122bd9c14ff1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7168d7-d0c7-4a89-867f-5b0bf1f44a25</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc716fc0-1474-4fe7-965e-a341cfc3f898</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc723c4c-5596-4fdc-9506-4982c6f9567b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc738ce4-9d83-4582-a507-49fdca823460</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7407dc-84f4-4e89-b649-f7252413310a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc747501-762d-4c3c-aa2f-38075b5be2dd</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc74f65e-6dc5-4522-8004-81226662ccb8</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc751504-10cf-4326-8810-f1520b013d52</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7587ba-28ce-4065-9eab-8a4962f0034f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc75959a-cad8-4d43-b46d-b657acf0eb3a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc76ffaf-cd23-466b-a51b-1bc6bb4796b6</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc770880-90d9-4ecb-ae83-e34a17f62dc8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc77a8ae-384d-4653-8a61-573b96586722</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc795876-1371-4ade-a772-ba959bc11703</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc79fe2c-bf89-44fa-aecd-85876ce1c2c0</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7b89cc-81b8-4c3a-8763-8681786f84b2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7c2b5e-137b-4056-a498-7d6bfa622f1d</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7c803c-b877-47ab-ad40-daf6a944dceb</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7d0881-6793-468c-8124-7bf5f6fdfd14</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7d989d-b7d9-413c-b6ff-88c41d407ca8</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc7e63c6-e9e8-410a-ac9b-16a5cda5515c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc818154-bf86-459f-93f7-7ef30b60a107</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc81a945-6240-4707-abc1-a5ef938c57bd</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8240d1-4fc5-4a84-8ff5-7ade879d43e4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8296c1-4db3-42aa-a7fb-28cc01c48632</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc835063-ec32-45ec-a6b9-e3a18c8d1f8e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc845864-738c-4258-b1c2-4033a9609873</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc84a7f2-01c2-41b4-a0f0-0106829fab1e</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc850945-e884-43e9-ab43-9db5010d644d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc851f2e-83a2-438d-adbf-5ee5c498fcb8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc854fa7-015b-4af3-acd1-915a00b65792</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc869e35-0bc3-4938-b917-4a34d06c261b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc876da7-2bca-4441-ac96-ac847e5713d1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc87777b-183a-4db4-8c00-cbcc5149bbea</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc892009-f512-4c40-bbb6-0d212ef0a926</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8a1c06-f9cf-402b-a795-59ea0bbae4e5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8c47d7-1f3a-4012-9068-0a0b4ca5c56a</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8c5922-a4ff-4608-ab31-aa4e21ff24f3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8cf542-dd68-49c1-9309-3837a28b0ba8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8d4342-aeaa-46b9-a606-5baddb88b227</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8df705-52c7-4e20-873c-f140fb60c46c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8f25eb-d4c9-40d2-8d69-1f96ce5bf2b5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8f337b-46e8-4b20-8743-9c736b0fe802</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8f6dde-f55c-470a-a4e1-cb973110d138</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc8f6f44-2d36-48ad-a9e8-f6ab8c1451e1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc903a1c-e07d-4d6b-a029-64ce184de69d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc90502d-860a-468a-96eb-d4c398a6bc39</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc90c58c-2f19-4f9a-a69c-b833856bbb35</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9256e0-bef9-4a3b-81de-3925ab37b2e7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc92a9ed-b640-4a6a-9396-70eec1910300</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc934b69-0fc5-4b3d-9838-e08e951d5601</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc937fc0-b8bc-44fe-a47c-35ed601c7224</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc945232-fc2c-4a61-9d7c-be55330a70eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc960143-a75e-4af0-9af0-948499613542</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc96cbad-bf6a-4e52-adeb-a02368522b02</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc96df43-6afe-4cf2-8a0c-2e4cc783ae72</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc976493-b89d-467e-b117-c3c78fb66799</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9867d4-3b30-4a1d-8d8c-545702ba0469</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc99fb48-5d12-433b-9317-13aa6828c2b1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9ac159-617f-46f9-973b-928043dde78f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9b2bcf-c876-4e37-b0d5-c9e49e6c040d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9cddc1-3e56-438d-bf88-c896e2c1d06d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9d686e-0778-4c97-9602-e0337fe5da3b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9dcfbb-23fa-4c69-b877-63296f3d1ed2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9de34c-49c0-4add-972a-dc9ee307aef9</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9e8421-87bb-4d11-8578-a056bf1715bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9ec172-10ad-4255-93fa-0782b7e88a5c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bc9ec837-10b9-4855-b428-9c7f538316ef</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca0d640-0bbd-4434-b275-dcf6cb1b5650</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca205d6-f505-4dd1-b1ef-875c8d95adce</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca21d6d-2f57-4869-894e-dbfc75629fe0</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca26642-5a11-4c10-aca8-b22e45d0a33f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca284a9-706b-42e0-ba20-9a7476436f1b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca28c29-1816-425f-952b-b1d145320486</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca4c361-3568-4075-a294-899a49033818</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca51a98-d657-4f81-8319-bafc94f5b31e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca54150-8332-4ec2-8405-ee4885ce43eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca5a9d6-bc70-44ba-8a51-103a1428ed68</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca5aa20-9feb-4809-ad10-a7943b2929ea</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca5c45d-f4a6-4b35-8211-c6a5ddc4baf1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca5e2eb-8caa-465f-93f0-41014b041742</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca667b0-adbf-4d32-905f-6a811a2ef028</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca71ef2-3aa7-4893-8552-572d863b5ecd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca7b186-193c-4cc9-adcb-c6f3437d56c1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca7fa90-3377-43f7-9b84-fda0d7908a01</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca831dc-6b51-4966-a339-2bda60337ad4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca8af4a-4b4e-4683-a40a-a8f4ef682fd9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca8ec5f-7c26-4253-814f-b4566e62814d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca902dd-1b47-44b9-852b-3ad18bd95b0c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca96607-6588-45b6-ae29-71cb13f7d057</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bca9b383-da00-46ed-ad4e-5eb4a23189c4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcaac0e8-0e16-4ea0-9b0e-c303043fbd7f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcab60ab-097b-4a1f-8598-f540d34e65fb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcac216c-53e9-459e-800b-f238b3eabffc</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcac3b00-c7b7-4044-a5c8-86262ff8a098</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcac9624-3419-4fc6-b5d2-b7b85eb155a9</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcad1281-3f44-4e5a-ab5c-87de6e077d74</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcae1541-208d-4cae-b1fd-f2f1c1267959</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcae2710-bb69-4c43-89f4-d7e57e3ddd9f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcae3bd6-3267-4186-9989-2b7e3a6a6de6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcaebcb6-acf8-4c32-871f-23abfd455008</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcaeed37-8e38-4925-ac8a-6dc0bb24be80</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcaf29f4-488f-453e-8b23-3a4406796c28</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb02b62-a247-4525-ac58-d29cb8b39a4a</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb07b38-8a97-4802-aaae-758e32594878</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb1d6e5-523d-4af0-86c3-af9b306cf563</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb1dbd1-3fd7-435f-810f-5095171778f8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb1f9f3-b118-4a36-bc42-8fd87fdbab29</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb2b8d6-831f-4e69-b05b-ddbe470e9fbc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb32cab-d584-48dc-be04-f7d52ee35844</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb42932-ca83-44f5-9c53-eda22b1ca372</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb50b50-c41e-47fd-ac53-ecfbe36caadc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb5166c-9c0b-46bb-abcb-032dcaf86db4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb580e8-c61f-4612-8475-90a73d7ed0c0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb5cf8f-350c-44ce-93df-fdff7919edb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb6326d-b22d-481c-ac57-3b39b96164aa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb6614a-63f7-40c6-a47c-55bca4d1dfdf</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb70363-506a-4761-835c-7e28153a0c1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb7631c-7eb5-45fa-95ec-d4f33959391a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb7ab31-8e20-4ec6-9bcc-ef45e953ef6a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb86d2c-de1f-4794-b4f3-f7a08be154d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb884dc-7db5-4dc4-9e27-ffa7a4a78012</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb8ee79-ada3-4e45-96eb-775d0cc3a09c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcb9b0d3-f745-46c3-9717-7c7b6c174913</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcba0694-1883-4ff3-894e-3359b78bf591</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcba9200-9f9c-415a-bc30-1f24882b98ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcba9b40-ee2f-40be-92d5-a8d4ec1cb201</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcbaa7fa-d8d1-4263-bafd-ef96eca63331</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcbaefa2-5998-4c15-985f-5a19da2b4461</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcbb7519-f0d2-4eda-ad37-a045c347828e</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcbd2ab1-2588-44d2-8bf5-d15f0ad89d4a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcbd45d6-738e-4b1a-bf70-fb6678aec4cd</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcbfec3f-f155-4338-9232-d16628413d3b</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc1aa2c-efcd-4aa1-bf8d-ce8436265336</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc24919-97e8-41a7-9313-e554273fa493</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc27fb6-9331-469e-b4e4-a8623b4d55c2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc2ecbd-d95d-4880-85a8-6192d727fc90</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc40134-1f62-4bfc-8d0e-4582bcb61ae5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc487e8-dede-4843-8bbe-cd8810309793</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc4c8ff-a959-4d7e-bb6b-396e45053b3e</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc5094c-b6e9-4339-9f7f-9777d52a558e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc51abd-f828-4c2d-9fa4-0679531f79cd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc65be2-66da-4e26-bc41-5a857bbe8d12</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc6d51e-282d-4307-9be0-45c8909df7eb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc6f87f-6d68-40b3-bd2c-564dcf6dfa79</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc78fd7-42aa-4f5e-9e72-17337e1be6d8</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcc90e66-7dc0-4d83-b49a-e876e26932f5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcca8899-fcd5-4fa0-a378-29f9d8ba1e74</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccb1e96-8a07-4fd5-8d5e-2620ad78b770</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccbc596-0b60-4433-8f05-b9943f80c698</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccc61e6-f58b-4b75-8235-6caffa551ba5</loc>
    <lastmod>2025-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccca135-2473-44f4-8cab-f8a393f35fc0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccd72dc-b743-4527-ba75-bf789dfa0b9f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccd8037-dfa8-4969-9abc-eaa36aa1b883</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcce45a3-6ca4-4894-b78f-6b698efbf6bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcce7e26-a9ae-4956-9b84-82cc82765d63</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bccf8803-21e4-423b-9737-5d773509c66f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd07bb4-4d51-4124-9c9b-e13ac1d245b1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd176e4-0c76-47dc-8932-a6304a4f8377</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd2e05f-0fc3-4a72-adf3-c230afbc4ec6</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd2ea03-1fe1-4f1d-8081-c220d6bf70a3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd2f996-8e0a-4d8f-b524-d1cd81374f80</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd51a25-6d9c-4b10-a5cc-d5c82131aae3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd66fd5-9fcb-40c0-86ae-4786fa90ddc8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd9cbf9-1888-44f3-8424-196f2cc58efd</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcd9eab4-92e6-4d1d-8601-ef3d6a267a02</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcda9942-e024-4064-8a66-44f62d93ef49</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdaacaf-25ba-457f-bb30-a69d48a220db</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdac78c-4604-43d5-89e5-429fe294a587</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdb1e9b-5757-4324-90ce-2ff85de3fc1e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdbc631-13db-4730-a6a4-a98d9bf310e9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdcaf95-3323-43eb-b60a-7092e17d38b8</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdf2b78-7cca-4a7d-b995-34d2b212691b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdf3a19-1262-423b-acf7-11e3d3880ed8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcdf530d-6ad2-4fea-82db-0190cc0145c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce0d236-b773-4d01-9f36-760cb283a947</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce0dbdf-061f-49b9-80c5-449c4e215dc8</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce0f1e1-1185-4add-a25e-2c416d8dc4fc</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce205fc-64bd-43dd-9e04-5a6906ce8c22</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce2dac3-8c7c-4bec-bb82-ba67a060e572</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce3816e-c09e-435c-8ccb-3a36e01f3a12</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce3b9b7-87e9-4568-bb51-3fd4060a6e6c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce3f9ca-3a41-4a12-b4f7-edc4354371c6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce445bb-12f7-4ec0-a348-f5fceb799d48</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce49bde-4bba-4e2b-b77f-59346a8c2658</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce4d8c0-f057-4be0-848f-353b199625d6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce4ef32-821f-44be-937d-d315634ea3b9</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce4fee9-f1e5-4add-a7ea-43f8bc9887d9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce5e2a1-a81c-4d05-8546-516b1b46d6af</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce600f7-9b08-4fb6-a7be-6aca837f1479</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce61c9a-4b53-4917-9697-94b9bbc25482</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce61daf-911b-4637-8470-500a8e0f9e2f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce6411d-7fd9-4695-95aa-8047410936f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce66060-8639-44e2-81d1-89dc7ab2e490</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce6b9d6-f690-484d-9835-07497f91cb54</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce6d8b8-a0cd-4213-a7ab-e33d737b5b8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce83338-a454-4aee-8a5a-7f39c8140a96</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bce9badc-a583-4056-a0c7-c986cdebfc99</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcea93c4-4056-472f-b9af-5cffaef185b4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bceb075d-7fe5-47b7-b9f0-bac2ba02d5e1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bceb48aa-9f9d-477d-bc77-44bb6d5423c0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bceb85f9-53fc-426e-982f-9102fde7137c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcebc22f-eb24-437f-84b5-2cde69f67222</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcec1fce-cae8-49ab-b3e9-bdd2e1bed825</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcec608b-be61-4c7f-907a-4b6289a5748e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcec6498-dfb0-46fc-9ea1-07bfb67f2563</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcef0e34-c392-4054-b548-9900c284c35c</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf181c3-d7a4-41ba-b0e9-27955806abfd</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf19555-f3f6-4435-bd8f-bb8d6597a85d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf1b968-b8ac-42bc-87f1-04f49d79f26d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf25c6a-ea8a-4121-b043-2682dd8e7825</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf35bfd-a790-46d3-9960-6f335f9bf8f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf41246-5f69-457b-bbad-cbfd70cffee2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf45156-ae15-4faf-9b06-604b3bd6e612</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf4e5e6-5c14-41c4-a0ec-e9e2f23df00d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf55366-8b15-4d42-a7b3-02b215cafc2c</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf5d695-f698-48c9-87a3-d0edb9d60d3e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf61308-7d5d-4153-a672-be082df88654</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf65ce5-b72d-48b2-ab82-25a82a9b5d58</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf6c27f-db56-4ceb-83ca-93ac7f914cab</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf6ffca-56a2-4826-9c01-0d354ea03aa2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf77d2e-75a3-4be9-9bb6-fb5d89c531aa</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf78698-7fd9-4d55-a3b9-d24b5b9c606c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf86c73-a3d8-4ed6-8690-ce3ca7a0672d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf95029-1be5-464a-a046-f449d6dbe203</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcf98bcf-e810-4f00-acc1-a343cf1308cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcfb143d-f93d-4637-b7fc-c3f192381793</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcfc84d4-8208-471c-8f1c-4e5a3f04a83d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcfcbce4-1b37-4bb5-9579-62c40e52ccf8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcff2371-f5ba-415b-96b0-6198dc25f016</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcff4e0e-43f5-4899-96a1-66e09155115f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcff880f-b479-412c-a020-292c821d0a96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bcffe158-5435-4efa-acfa-2b11119f62a7</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0069a9-6faf-4927-8a43-0e347391ac9d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd00a78d-2d37-46ac-9400-dbc65aca4d53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd020826-2123-4bd9-ab15-da9f89675ae4</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd025ba4-bf37-44e5-9eb9-c537fea27fc2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd03438d-1b01-4f82-baa5-6de28b58d09e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd054d2e-6808-4b6f-b551-29be878188e5</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd057cca-dea6-4500-bcd7-1c705af6ec9e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd058bd6-1381-4df3-9bcc-241823d57e65</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd05ad99-3ab6-40d3-85e4-0bda4b772619</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd062420-6bf2-411d-9846-f154811eba83</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd06e26a-ea28-4805-b9f1-1d3d094fa2cb</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0709c6-9f2b-41bd-bc13-800d92e771b7</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd072f4a-f547-406d-96ee-eafd8f552908</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd074076-dbe7-41e1-9c03-2a76baa4dbc0</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd076342-2cbe-420c-986b-549171be3a51</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd08d8d3-9002-451c-8c68-181214f9bda0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd090694-c9dc-4d7a-937d-e91d5735f368</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0999e3-5f66-4126-bade-4f8283d5a069</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd09c6c8-790d-4a62-9aa6-ea7048441328</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0b1fe8-6276-4561-b4ac-3205267435f0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0bb224-a018-4698-bbb9-3abb35dff3c6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0bed9c-7ed5-493e-9c5e-b525b2af48c4</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0c56c5-c99a-4573-b03b-22481f834cf2</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0cf8e2-6fa5-49ba-af65-81cdea2a1c4e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0d9747-d809-47d0-b314-fe83687939b9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0e37ea-2689-4855-974d-757046144564</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd0f3662-c9ae-4b13-93a7-c6ec8aa7110a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd101c4d-9433-4a95-8651-baad6f2a401f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd114e96-444e-4734-be47-690d95607593</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd118eef-271a-415b-ab85-4d9cf3b8d15c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd12b9a7-5712-439c-8c0a-3f6ff0abcab1</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd131729-5f05-492a-94ab-e7c177aa40bc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd131c5f-2363-4ca8-9914-267ba5b1db4d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1384de-b3ba-49c0-95a4-8a9d1481e28b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd15872c-f25c-4fa1-9f3a-02a8b5f909fe</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd158d55-0669-4a42-b29b-f431285b9a87</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd159123-b2b4-4c28-b641-a20c4e9f85ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd167646-c436-4110-b09c-53da1bfdb81b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd177ea9-395c-464b-9a1b-d0837167d261</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1829ba-a719-4bc2-a6b9-da5255ea06e4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1950ee-499f-4da6-aba9-fae43345a4cf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1a2006-f84b-45bb-a9d7-7207fce054e1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1a38ea-db8b-46e9-aec9-c6a9c3831502</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1b22b7-0648-4cf6-9c34-b72f13ec2884</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1c0b2b-d6e4-457a-9840-19c616cea30b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1c5219-85b6-47a4-904d-00bda19fcd9c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1cd135-0fbd-4bf7-a78a-f38346e1776b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1d2608-12dc-46b0-8892-535758f6b207</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1d2e49-41e3-4982-a82c-65f112d78258</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1d3975-da30-455f-a623-412018e0efa2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1d4a4a-5c77-4f07-9333-7c494040cb3d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1d4bb9-962d-42fa-9131-817e52f388f6</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1df62e-f145-43ce-a836-c5a9687739ad</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1e4908-7496-4d4f-9922-e61a6ef9b08f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1e6879-ca39-4b6c-9879-4102e6431fce</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1ea769-408a-41da-9cf9-47c8a45f32e6</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1eb8bb-f2c2-4324-8d47-0da9ef8f1d8c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1f524a-94f4-4c86-9282-0951ada60a2f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd1f659a-a0fd-4c5d-8aa0-619a273ac782</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2075c3-460e-47c7-836f-18a98d63d025</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd209851-5cbd-4a9c-b02d-facccc20e805</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd21176d-e9ef-4f72-81a6-04a05704ccb6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd226a36-31ae-4ef5-a8be-e7f88324a713</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2305a9-d499-423a-b32d-8888d86f0c31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd232b65-e3c6-4a02-8357-b57e393b0b12</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd23c82f-903d-4160-bfaf-a1fd7589606b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd269a80-fad5-4744-82b3-f4eec96b1171</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd26ef7b-6636-4231-82b4-f71aea5e24f3</loc>
    <lastmod>2023-04-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd271e2d-d1e1-4037-8df3-86021e9b68a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2791c4-4756-4c1c-b1ff-c1675764229d</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd28892c-4819-4f70-ad79-bde66c619078</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd28ab76-790d-4c79-9eb9-2bf1887df188</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd29997c-771c-49e0-a914-23a1c9d348e5</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2a1175-c7af-4e3c-8d53-d5e234defb70</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2a32e1-959e-4868-831a-204236af79b4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2a4f87-3789-43df-9cf2-00bfc34f1027</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2b4682-4476-4d9f-9899-5557167738a2</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2b8bf5-2ba1-4091-a44d-1657fc00b243</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2cbfb2-b1ec-4dda-a403-209fa5254b0f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2cf051-e8eb-4952-9999-f9b7a673bce7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2d9343-3827-45f3-8af7-67815aaf0fef</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2effa0-2343-49ea-8590-a4236a557ed3</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2f5441-abf0-475e-b96a-6830e757c06c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2f9812-dcf1-4f11-8687-787e8f3b4530</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd2fed6c-6bd8-4f08-9d26-cffffe5cf5bb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3168ee-7d65-4465-a211-e8107a42c1cd</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd31adfb-b5f8-40e5-a9cb-4ec30dba5a92</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd31ceec-eec6-43fb-a970-7b4f8f93eb16</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd325402-4fd9-44d5-bc8a-0a780a5435fc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd326e20-6886-4792-b1f4-7ff7173e7108</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd32b982-f6d4-4474-80d0-73ea14042b9e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd347831-1db3-45b2-90c2-9897f035700e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd347df6-6445-4a36-afe9-10bb962278c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3531cf-6419-4657-93da-236142d51e92</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3537db-2647-4928-9fdd-ab1b2b43dcfb</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3839fe-b5a5-478c-b4b8-cab6eb9754bb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd388757-7a1f-4e10-9919-037e46672ef3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd38b008-5c6e-4b19-a1f8-29aaab5dba06</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd38ec5b-6104-4578-ad60-083cc0ef60e7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd38f8b7-149c-4e0e-bf82-0ab3f4d21cdc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3ab224-b7ac-4349-8160-bab26cd1b715</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3b0b91-f400-438f-bcfb-4191c7349f43</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3cfeb4-0eb6-43a8-a328-495cfd985233</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3d0f99-3992-4d7a-9a4c-c6133ffab8c1</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3d35ea-df18-45ae-9216-64bb0f3d93b1</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3e654a-bb32-4498-b0be-22e0aad773db</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3e8b3c-644b-4941-bfc5-0a89ef9a236c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3ee5af-20c6-49af-9f4f-df61c3bf1c7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3fb20e-d4fc-44d8-a8ec-a23115a661f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd3fe14a-b125-431b-934e-7e1ca00de7e7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd40ec4d-cd83-440b-9fd7-dabfc2579958</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd41012f-1403-4d5a-b67a-cbcc3809edad</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4339c2-9df3-48d6-af67-aacaf6e98c9e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4428b6-c29f-429a-9b0c-ebee26d30f24</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4470bc-bdc1-4b60-9768-f94dcec7f123</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd447967-5459-4dff-92fc-df3ba1b6eade</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd44e751-f3ea-4777-9bf1-e00435beaacf</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd44e8ea-42d9-4a05-bc5f-c726977ad7ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd450572-c8fb-4070-b5ed-1b44eba96209</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd459eec-f906-475d-9038-a566a19a85d4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd468a93-99fa-481f-8d9f-9ea77a8b2f31</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd470b6d-058e-4ba3-9f76-4afc25b49259</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4727a9-9055-4b2b-a5ec-fc15cbfd2058</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd473347-3019-4f2f-9178-bed6c6fa8a26</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd47684c-11cd-4d49-b211-2a2e27d73060</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd47af5c-ee0e-4012-a393-0cd86268968c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4928d5-7979-470f-9398-3aacf2d324a3</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd49b217-41e6-4c4c-a6e8-2b4828976c9b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd49c54e-f8b0-4ab4-bdf1-def555dff724</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4a03fa-cf78-4e0d-afb9-a20c626d3e7e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4a7405-1bde-4c79-a36a-b76158a52e39</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4b649a-25ad-4da6-b638-1902257c8a08</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4b7553-820f-4756-af9a-8cdedfd46679</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4c8c18-9369-4ac3-ab90-ffdb92eacdaa</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4d06c7-7dfa-4684-b18a-77fb686ca6b6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4e1bc6-e4e8-43fe-9eed-a43a6134762d</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4e205d-6132-424f-8971-303a2724eaca</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4e318a-5112-43ac-9286-49fec99e9ada</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4e34b8-e6cd-4f41-ba99-b0bc191b30b9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4e4759-df90-48fe-b43f-7af159c4a14b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4e692e-a9dc-43bd-8013-9f9158cac8b5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4ef1c9-e83a-4536-a127-8639ec6eb4be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4f52a4-0d3b-40cf-a05f-8b2b90f9fdb1</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd4f7e91-dbce-4401-b50f-7ce4492b486f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5089c7-86c1-41f2-8f50-502c0a1caa4e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd50d59c-6228-4b8a-b864-efe6d254d465</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd513f8d-d4c5-4c9b-81c3-e21bdfee0e83</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd514bc7-bd9b-45e8-9c28-cfc15aa83eb3</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd52875a-51a2-43b5-916a-797aaedf5a94</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd52ace3-f5e4-402a-87d7-49ccb07c1476</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd52e12c-9e59-4ae9-9a82-8bf7f0ac4fd8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd542704-abca-4fc6-99d8-47b3f41b492c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5594dc-4287-484b-94d3-7227fb900e8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd560260-b6df-4c78-8351-2741ff067ce3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd560d17-f647-4723-8a1d-95ba2ba1402a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5621eb-1043-4dbe-94bb-0c2507973b18</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd56266e-5d64-420e-ab3f-9b6a340bc5cd</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd56b65d-0a0f-4964-9f10-d9ffc6ec1a93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd57ae26-a3b2-467d-b030-209fabbc9827</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5beb68-112e-43a6-bc24-be3be2c6352b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5c1647-ed7c-49b7-b4f0-e7ca625bfcd8</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5c912e-7738-40f1-9eec-1040e315d4c9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5d13ba-8ad8-4b5b-b2a2-2a88ca632086</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd5e36d6-2886-48f8-8947-0c60535e4804</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd607224-8e34-4e96-bd71-c49cf0466031</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd61b196-2310-429e-b099-94d4d60d96c2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd621f57-c593-4d74-adca-2769ee2615c4</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd63c4c2-8e32-4ba2-b87c-f27ee978dc44</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd640338-68be-4e80-8d75-034dcc79e412</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd641874-b60b-4e61-b9c1-e9446b5d5f2b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd66cdd2-69e7-4ee6-9cf6-7c719834e580</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd671349-b218-40f6-ac43-b85a98b74d10</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd67574e-5c99-4360-9dd6-e0cb417e48fa</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd67cd7c-813d-4ded-a13c-13b6782840b7</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd680673-c343-4d7c-a92a-6c6591890135</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd680c05-f6c8-4cbc-9c77-78c1ae4b46ba</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd681ed2-afea-40a1-b284-c2a469f584aa</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd687c2c-2f71-4e80-bc4e-36556b7f66da</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd68cc3d-cb67-4c95-994c-aee81cb9f6cd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd68ce15-e32c-4ec5-ac84-6364bf98d90e</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6b2e98-7fca-47d1-b66b-7da43d2ae2c0</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6be18f-e60d-433e-9ce1-e75424311dde</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6d0ff0-d347-4be1-bc7d-a760db445893</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6d5cde-dd03-4afc-a0be-f3409b2a9227</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6f1809-5fe3-4c97-9dd4-38b99c074813</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6f25b8-a393-4ab7-8ec1-2c3951fdf0e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6f45a8-9b29-46bc-b7cd-ae0d171a6b5a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd6fe13a-095a-48d1-9d84-c39e9781f748</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd704414-1961-4c6f-a96e-585f0df62dca</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd70743c-f4ae-442f-8cfb-2873c8f54ee4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd723e14-9ce7-4b96-986a-40baebda2de4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7257ba-7bdf-4b09-8481-2c88469c94cc</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd72c93b-845b-406f-bac2-8bc17ee7a3bb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd731a8b-df78-4915-b8e1-2d12595578ed</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd745e1d-d771-4df9-b15b-915a35da50d7</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd763fd2-39fb-4663-8e41-e8f76412f5b7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd76decc-3ff1-47f6-937e-53bc05c488ec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7713ac-6209-4e71-aba2-c2a8379547a5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd79de40-92aa-4a83-adf8-a6da5ad52e52</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7a2bd9-9e5e-4da4-9ec5-70da20a42a09</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7b4380-872c-4bdb-a615-203496fc5014</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7b7e8a-71c9-437f-8b19-61c423115483</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7bdbd1-8b3c-4c54-aebd-4484843038b5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7d0ce7-db5b-4999-af2f-ac2c5ea2eb10</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7d6d3e-2c0b-4f7d-abc9-43608130ccaf</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7dc0ee-13e7-4e6b-9cf8-3024b1f40584</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd7ec8b3-b9f0-40b1-92fb-8cadd91ed534</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd83efc7-c8d7-42ee-9e03-84d57cab01f9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd844fda-4afd-44a3-abf1-52befe0041b5</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd84719c-d2c5-418b-b232-5d20bc0d58ce</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd84a7a7-29d8-4911-95db-f1d7fc890a7c</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd857166-4664-435d-9528-db9a62991f5b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd860550-f32d-4ffb-84de-f1756d48358b</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd862cab-3423-4fee-8ba1-2b10009094f9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd878cf4-9e5b-44ba-b8a8-875b22175904</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd87c346-4ff6-4904-aeda-4d77f1aec55a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd87eb12-5c34-452d-90be-32ea2c39d6bf</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd883414-da6d-40df-bb81-b6c019f5ab6c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd89337c-2d8d-4093-8bbe-e4547517f4c6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8aa4a6-6138-4dc2-88c2-fdee621dde7e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8b07f5-6479-4ca6-9dea-78939090e3d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8b2b70-20b1-40cb-80c7-a6a3361c5b09</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8b9e43-e9b6-4eac-b836-e888fc058fb9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8c0527-e070-479e-a8ca-6f8dbc67d692</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8cf67a-8aae-4e7c-b309-850118c29cb8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8d15cf-93ac-4306-a185-12c3c0f38888</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd8d623c-2e0c-4fb6-bff4-b51d34610f7c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd903bb0-2155-4c2e-89e7-cc017a36f2a3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd915441-b277-4e31-b149-f1a983bc2fe2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd91b301-fdf1-4312-9cd9-c19548bfbe7f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9215e1-4d0c-4ac9-9ef0-9060b46099a6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd92aa76-5015-452b-88d2-ad895d57db92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd93662d-3bda-4303-bf08-f3a32a1aba52</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd941ac6-0525-49f2-a0f6-6b30076add3d</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd94694b-c477-48f6-a3d7-4c4b77f8ee01</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd94a13d-e5a8-4beb-accf-8d5bd627b259</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd96af22-5a46-44a6-93b1-f30956167984</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd96f94f-db93-4f75-970c-4237496b321e</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd973b33-a3db-491a-8434-568a33bfca3c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9a6ba9-5153-4459-9138-477e74d43c73</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9b85a4-a5ab-4d06-bfea-1c2cc4aafe4b</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9ca9db-a179-4c26-b348-44e0f6b6d65d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9d4d55-6c1a-41af-8bc7-042ec64bcbfd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9d6ff5-2d50-4491-8d92-98f577e36b84</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9da674-1a14-481d-b3d4-078b1e620d0d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9dfbaa-55d7-45ee-a553-90631d318583</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9f6ce6-8d4a-4e6a-95a9-313e176b41bc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bd9fd7ad-477e-4f88-bb6e-80f1f8a39d15</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda05b84-12f3-42a2-8d1e-c2c2cb6e1818</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda20f8f-0b83-4bc4-8b29-9465fe663e70</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda28dd7-5ea4-4dc1-b1d4-7b6bb7dca488</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda33108-5a52-42d9-99be-3e228c33650d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda35c22-9cd6-43d1-9920-6e354ebacaa5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda3a4b3-5517-44bc-ac46-ce6925f8ceb8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda3e144-cd46-4f25-add7-8d0e83330907</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda45f33-ecec-486d-902b-ba271ac5dae5</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda5d0fc-4872-4809-b0da-3314318ae762</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda5fc8a-3d04-4ab3-ac5c-447e1209ae6a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda60bd8-a43a-49d8-a3a5-552366467380</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda66a68-5f62-49f6-8e6c-c0454ace5dd6</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda7ce89-8646-403c-9794-6f9377520c6f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda834df-65b1-4b4a-a973-5c60f89c1df5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda84eaf-924b-4bb4-a861-4ae887c0235e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bda89f62-5a14-4015-a4f0-b8840710e9e0</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdaa2bf9-c243-4c4e-8e37-20d10c6214d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdaa4f90-d82a-4e20-a947-470daca00ea7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdac07c1-c0c8-46db-8514-e34f149c0764</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdac1108-fd38-43c1-9e6f-1272076ee470</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdac4aa1-0aba-4225-bfcc-d3800d90f03d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdac5407-99ab-4627-9ff0-84c85e03d86b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdac95dd-6e8b-4c09-9b65-993fd0ea294c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdad56f3-dca5-4daa-bd2d-75375691ac7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdae1953-f595-46ed-9580-176b3e2526c5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdae64a7-0e6b-4174-b119-7cbd92843f48</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdaea022-9b5d-4091-b960-ca075b7b5f39</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdaefe6c-8760-4113-8600-3401025207f9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdafe38d-829d-41e2-b603-97e2406c39f1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdafe7c2-f79b-4f97-87c2-10653d028f97</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb0568d-d535-40ac-ae9d-f0a61e025861</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb0a98d-0829-4da8-ae43-126280cb3ac1</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb0cd7d-ff87-481f-8f82-f14bec1740bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb100ab-d9ad-408a-a9af-e30b2f81a48f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb1ec7a-cb92-4897-b242-8c744767bea1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb2bc36-ae92-4660-9d55-4d8360bd7bc0</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb32bf0-c1b3-4a03-8b77-ccb4e931b454</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb375b7-bf5b-45cb-a402-fe8e74b729ee</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb42cfc-54ab-4109-9049-e67b1b1de427</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb498d0-42d4-45ee-93c9-8258ba5e7359</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb655d4-9990-490f-be27-1f2a379c43ab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb7a338-61fd-4625-abe2-90302d9a4c5a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb80131-c865-412c-936a-1db41286f819</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb82277-06c5-4864-9b8c-dc385ad78bac</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdb8bead-95a8-4093-8556-b6d6ffdc9765</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdba406c-4444-4ba7-bc0c-65a80948b759</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdbbd94c-7e8d-4823-8a23-f77466d2deba</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdbd8955-2134-448f-9832-ca566876fcdc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdbe249f-c8b5-4879-87c8-590c96d8b499</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc003fe-dbfe-4879-94cc-dceebd8b9e25</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc02a75-d6d5-4eae-9fa8-2b5d04ce67f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc08ed9-a60c-4b12-8a7a-f8966a903651</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc0decf-fc66-4602-8d42-e8bd46ae4371</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc2309e-b384-42ff-a564-babcf8382939</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc25a42-1fdc-4646-9ad6-4f7c496c907f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc28d40-f2eb-4a0a-b187-15fee2bf8741</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc29477-b92c-494f-a7f6-f7018cd330ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc2cf34-00c2-44de-a20f-26f438d3f78f</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc46dec-83e1-43cd-aa1c-2a913c7041a9</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc644f7-650f-42da-b112-8fa954fb0951</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc68b86-958a-4cb7-b437-d03c9264ad30</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc6b169-763b-43b3-96f8-8c20ae1f75c8</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc6dc9f-28d8-44bd-9763-fee21ac97bd5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc72884-3541-43bd-9b55-f959185a1b24</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc90091-5567-4087-8963-2eb1a7ca0f43</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc90445-e305-49e9-adf1-19da9dbba83c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc90a04-d180-4f08-a021-ef0a20c0e0aa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdc9f1d3-004d-4cea-9938-a5627e10f6d3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdca5507-328c-4c1e-bf0d-d09ce2fb4004</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdcc3c89-8f9b-461c-9439-19f0570f51fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdcce359-cb42-4046-afa2-7613a51e9964</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdcd50f6-eb4a-41db-b84b-945b854acad7</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdcd9396-b57f-40a2-85de-a55f2ed88b89</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdcdd353-a076-4222-8b1e-99215e116a87</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdce77a4-48ea-4e82-9c53-d4783616c302</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdcf6be9-60d2-48f8-ba81-93011d102d73</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd00496-0a20-4cc5-bab7-9e045a24e833</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd05eec-f995-46ad-8502-ddcb788f7f0c</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd0cf48-0ce4-449c-8c85-8a184b1f2566</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd12344-fdbb-456e-aff7-42c4d8358a77</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd3572f-7392-4c95-b535-e6a038348b75</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd3d4a5-0a84-4d3e-970d-303330f384ff</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd445a7-57d1-47cb-ab5a-e826cad56f13</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd5cd93-bfea-424b-8ca5-71c2822a7bc1</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd60f9f-7c6f-40a0-a4d2-d3486648b364</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd68d3e-5c91-40e2-ad85-52b20e0e915d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd6e333-bd48-44aa-9e43-96f2d4451c9a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd70c37-dffc-41b2-b960-8505428901f2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdd8d12a-16d8-47d2-bea6-8d065068c86d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdda3d53-d9a5-4a37-b6c9-69348d55af75</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bddb3579-ba1a-4bd1-9a1f-bd6b2f6d5163</loc>
    <lastmod>2024-08-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bddb3597-4804-45a3-8eb1-26f94fc2cac9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bddb515c-d828-45d4-bdfe-bfa89ea73d45</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bddc1b22-3073-449b-bd4d-0e36ad2732dc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bddc5227-2e33-4a9e-ab28-82386c0af8a3</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdddcb9c-1fce-4ed9-b9a5-12724ad97da8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdde60b8-21d8-45c0-b65d-244bb4d103e8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdde9ba4-dd54-4c06-a34a-07a24abb2e9c</loc>
    <lastmod>2022-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bddec26f-5758-4ecf-9d92-6f6cd2c3a5ce</loc>
    <lastmod>2024-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde04e62-4728-4c8d-bde8-b6de9b2fcd0d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde12c16-7d97-42a5-9099-3bb919abf82c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde157f9-38a7-49e9-81eb-29e5ae14ad6a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde17706-13eb-46d3-9233-75fcb2f83ed8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde294e6-0d63-465f-9652-8c3d67e92136</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde2d9fb-47da-4cb4-a1dd-e8eb751545f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde346f1-66d1-41c8-b09f-ad282746191e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde3e1cb-4369-4d3c-9814-8462b4a25717</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde582a9-5acc-4d50-a8c8-868f11281422</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde58d20-aa0d-40de-a1c1-e62be321fdb3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde5ec16-f32a-43f9-9c75-e5741fdfdbef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde74db4-20cb-465c-bb6f-7ed3477b2d93</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bde88689-d89d-42b5-a385-e648accb029c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdeab34c-f0fa-4738-a06a-8ee50c39b484</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdeb9bc7-30f6-40af-a0d3-41eba35d83a5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdeba7cd-7780-48bc-93a1-368254839fd0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdebe656-a1a8-4baa-aedc-c6e31cb4988e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdec2dd1-bd1b-469a-ab08-0ede1c850fa4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdec39a7-55d0-4abf-85ad-0e7659e82eaf</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdec725f-6a28-41e3-8c2c-f7dc41d10546</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdee2060-76ce-48d0-8d7f-da104d3e150a</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdef1d77-d294-450f-b9ff-197605dd03fd</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdeffde7-4df4-438f-b066-9c2cd39b9f60</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf0959b-6c55-4c88-99fa-fa481d336fea</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf0e4b5-2c8f-408a-9599-d511e8be7e8f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf0e81b-8035-44fc-ae86-392101d63625</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf18fef-cf4c-421e-825b-250d1c77438e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf2bfef-adf2-404b-824c-535ec465ba56</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf38cb5-4d0d-46ee-8693-e3a0a81ca915</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf4102e-83e4-436e-8b1d-fe86121148ae</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf42aa2-5679-4094-a2a6-285fbc7270b0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf4a331-2b1b-42b1-b7e8-2bd5e7bb5a24</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf51481-b03d-435c-841b-5f104f9720e2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf53027-96bd-432a-be64-f39721677e7f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf54172-949d-46e7-b7cd-c45e93421ee8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf65c43-098f-4453-a83b-83d646e9830b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf6a366-ddbe-4634-95b1-ef3616f2572d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf6b165-78ac-4553-a4d2-dfb57deaf519</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf6ca75-94b4-4503-9081-9482ab6e088a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf8f046-eacf-4562-9a58-83fd3401e846</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdf9d1f0-c2c4-4d28-9c81-7e77f58a5701</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfa07bd-5b13-4480-98b3-af5477d76034</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfa693e-1800-4c5f-8e86-ec921261633d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfad3ca-f799-4501-b73f-aa092900bf84</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfb47cb-b139-4768-bb80-17877d01603f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfc6436-863c-4b7c-b124-7fe41248e912</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfcedf6-69b4-4f0f-b8eb-ba3d6b787dca</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdfe9eda-38a1-4fe9-9e06-2d2cb3ea3812</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdff82ab-a231-4598-ad85-7b50440f0af4</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bdffed3b-a8e6-4c84-96f9-3d0220af30c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be01692b-77d9-4a01-a743-4e07da438608</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be01a526-891e-43c7-861e-32d973cd3495</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be01a9b8-a3f8-433a-b8ce-271e81260e9a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be025499-6e3d-4a78-a6d2-bbcbfb1ba8c3</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be02620c-0345-4ce5-927a-36361227b9b8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be039793-bc23-46ae-8205-c1dee3b854a7</loc>
    <lastmod>2022-10-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be03f821-0954-4368-a6e4-5115f206825c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0469eb-caa0-43a9-a684-331f327f9843</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be04ebc2-4c01-4307-8895-146dffc80162</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be052373-f07d-4e8f-b216-9adf8e4d8892</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be05a95c-0517-4cea-942d-02872ce50c39</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be08fbce-6bec-4b3d-b120-357cff33ed2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0a30fa-6e97-4fa3-a340-dcb588e5f5d0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0b09f4-dd59-449d-92fb-5e32a83b4acc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0b3e72-8122-415f-8a2c-97ebd1c5c274</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0b838e-4d90-4b01-b76b-8983c402fc28</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0b868a-1827-4f67-9099-ef7754be4d5f</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0c36fd-d430-417e-b7e2-ebc4a579da7f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0c8c0f-ed6c-4c66-ac9a-65e97de0256f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0c8ff0-7b00-40a0-bb8b-9bc65906f20a</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0caa04-4e65-46bf-80fb-1ae9d43a40ef</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0d4792-d15c-4507-b8f9-a5c93061d00a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0e19c8-7992-48c5-aede-d90c481beeb7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0e2b71-c098-4a7e-93c6-f05fbaf73ae5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0e7f3a-afcd-48a6-a0ca-b8df8628c113</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be0ef41c-3756-4766-b889-ea9423f1a784</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be105b0c-e2f4-46b5-9b07-ff28ff462015</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1139da-8d99-4656-a9fc-ab6c12d8e9db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be11dd82-c6bf-4c8e-bf3f-6f016e227039</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be125523-2433-4f14-b009-8bc448b9a375</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be126f32-c931-4347-9db6-e5c64e3114ea</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be13450f-84d8-409f-a26a-211b163da029</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be13868d-1603-4650-adce-afc731a91306</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be139495-d20a-4c40-ab0e-5221d1c37c19</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be162e08-c6b4-48d1-ad18-967d4c6c90e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1710d5-ebaf-4a5e-8776-9be9a6b23a27</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be173ebb-f66e-44e1-afca-e01ecc4cfecc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be17f7f8-37af-42c3-8c29-40481d614c1a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be185f7b-b44d-422b-87c2-7087f92cb261</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be18743c-eb22-404f-85b9-c075f4fb14c1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be19755e-579a-4789-b81a-9a1d1499ea18</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1a09b0-99d4-4205-9d20-dab788013251</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1a64fa-4bce-4fde-b7fa-c5bd8b60c93a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1a6be2-e6f4-46d4-956a-5f2a00b90d57</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1b66f7-fa2a-4b7e-9ab6-c00a294c0a11</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1ba8a6-7b5b-4de5-84d8-3d4462226a54</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1bab64-af09-476b-a04d-41d05344e204</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1c53b7-c61c-43cd-9b34-087fb16bd319</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1cef40-de45-46d8-843e-7e6b762327a2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1d1698-019d-44a2-bfb6-e767c8cd9119</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1e3bb5-ca97-4442-9475-96ad15222937</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1e4c04-7761-4af0-8da3-051e7166acda</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1e516d-4ee7-4410-85b4-6e1195b2ccdf</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1e6293-de67-4f0e-82f4-5cf0e5e362df</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1f9974-b89d-465b-a676-b78bfb0e6530</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be1ffb02-171d-476d-9e61-5d3f25f8f69b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be200506-282c-4ded-a1e1-fdba310aaf37</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be202897-c5a1-49c3-a055-afe640087e83</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be203801-62a0-40e0-8af0-1c3d8ca1a112</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be205462-ef1a-45e5-8e3f-40f4007619d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be206da7-9795-4dbd-b0c3-ece265238070</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be211614-7a86-4106-a1c7-1e9f0e04b2de</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be212dfe-c63e-4f85-827e-3b6d57ec67b9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2150e2-52d3-460f-9d90-cce35f6c2734</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2347ab-e163-4d8a-a48c-0dfd53094c71</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be23ee8e-8fe9-4965-8520-32c2b4cd4aeb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2419d1-f7b7-4818-87de-157dc740bdc9</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be241d70-5a80-415f-ba05-622849459452</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be247b85-a31c-4a5e-a21f-c984df4ac492</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be24dd2a-d5a8-4aa7-a9bb-79ac20acb01e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2512ae-97d0-4b37-b88f-5428de87075a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be272b3c-8d80-48e3-bf9d-dec945f8d638</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2851e3-bc6c-4c9a-858b-bedcf1e46f05</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2852d1-94cf-4ff4-912f-258bac3b4375</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be28bb0d-d0af-47cd-86fb-b05bee9c8862</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be28bc0f-5909-4931-b7e7-a96aac638a67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be291d0a-9a30-45a7-94d2-5fa683fd39bb</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be29e78d-9fdb-4161-b1a5-c3f925999cbd</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2ab1c8-aaee-4b17-b8d6-f56a5cc78e66</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2b9ead-89e9-4319-8fe8-b35656ca8fe4</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2e2e28-7ca5-4289-b937-29f231a5b73e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be2eb261-09d4-4a07-bdb3-cc99685bf5df</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be300101-77ac-46dd-92d4-0db7b7255a64</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be302c27-f7f9-46e6-b619-826e8f4bea96</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be304fc5-05f4-4f7e-8fde-e98655fbcfd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be315ead-4804-4739-b809-d23b49cd1c44</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be32a08e-7130-42e5-97e9-14c21c4487c6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be337a8b-a648-4d46-ba07-b183c44daeb4</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be33adbc-bdfa-4344-b411-10b7db0518b2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be343e51-3e08-447d-8aab-3adad0f9edd8</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be34454b-4a78-482f-b181-9097bd8730f6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3483a6-a309-481b-9d4e-69d7ac639864</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be35ff24-7026-4c61-ae4c-c4cfa4357c3d</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be36f1a0-674f-4d29-a7b6-74aede02b85e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be374350-fbc2-4d06-989e-f1daf05dd3a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3a3374-45f1-4a4c-9648-262a55ab94b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3b0201-b500-4d96-93ff-1463fa330465</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3b2168-82e8-49a3-9a97-7ee4c6d94d64</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3c2b0f-aa47-42b6-8252-33fc167fa850</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3caeee-f332-471c-a889-e27964bdd8a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3cd832-e085-493d-a4f6-25fa2e194e33</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3db2d2-3ca5-445f-9f9d-cba21f765352</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3e3e63-b00a-4a26-9801-5dab122e2f52</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3ebe7d-29b8-4dda-8f1f-89ef0b574284</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be3ef02c-efa3-40fc-8e15-de9d5d0711c6</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4075f7-b236-4166-a938-8b60f9588b06</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be408129-a560-43a3-ae0b-9ffbfddcd0f6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be409970-9d33-4380-bc89-26a58f8fd2d4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4254c9-cc41-4bcf-8770-cc88753223d8</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be42b2be-57de-4a93-80e6-8507ed4097c6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be42c1a1-0554-41f9-a617-f8cf0dda43fa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be435578-51dc-41ff-a482-91f9543e2988</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be43e871-395e-48a0-82e9-559863b162dc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be449b3b-19d5-4944-b732-b91db84ea15c</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4555fd-2f5d-4e6f-83e1-cf8e779a2ddf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be459ae4-d734-4203-97b0-44b09ad146d2</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be46aab6-e074-4d74-86e5-6b5afe31a8b9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be478daf-9034-4d96-b292-4043a27878b4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be47dbe9-2798-4c75-80a1-ced115d150c4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be47f7d9-f1da-4ee7-829f-e7bf1433e64c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4b0766-8185-4fdd-89ce-78b5fb67c17a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4b5325-891d-4d3b-9f81-32a4969dc279</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4b8aba-24be-4dc9-9b7e-607d2415b4ca</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4d8fac-ca9b-4fe1-b062-8ff6c75408e4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4ea796-b459-41fa-99a3-43524ade4dfe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4f4bf7-3d3d-4075-b1ee-d8431eb25c1f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be4f6eec-9b38-46a7-9eae-9228489e5b99</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be50125d-ce3f-4ad6-9712-1c3a47a7c497</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5062f3-190b-4930-8975-a20bd96e7fd1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be50c2d2-5d50-409e-a074-708779d45685</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be525ebc-808d-47c2-83d7-1badf2a79fa6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be533266-18a4-4db6-b617-dbfe9abfd950</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be542f94-5794-49b6-a716-9809c407f32d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be54a5c5-b787-407b-aa75-5bbafb3d3854</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be55160d-c74e-4d58-b12d-05fa64e6e135</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be55aa8b-f620-4cb2-880f-6bcf620c9d2b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be55b9a1-553a-4cf8-a51f-24fdca9154ba</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be56112b-fe44-41f5-92c1-4394becfa302</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be563601-be30-4b21-8de8-bb5e1c42a6fa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be57c08a-b597-4e56-b27f-56c031fdd8d0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be57f670-a70d-4323-8ee9-befae5b94252</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be59055f-eaaa-4ee4-a1a6-282662a27a3c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be595889-15dc-4b12-b13f-3faffe544a52</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be59a662-3dc2-4b02-afd7-3fc83d4ffbc7</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5aa849-8b64-4053-bb65-2ce82f3bf465</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5b24c7-8adc-40b2-b180-c0effe4d9165</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5b67fa-4602-4ad6-81d5-48972c0934b3</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5c5868-2a10-4221-8585-91c8faad2f88</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5c8dbf-d088-4727-8bb5-ed24ef20707b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5d8409-9b30-4d1e-9bb4-d05507037524</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5dc596-e0d6-4478-ad69-65b45c481178</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5df329-bc98-4361-969f-c913b54334b0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5e0616-dc51-46ef-a832-a031387bf479</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5eb441-2099-4fb0-bae9-780c08f52add</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be5ee224-ca60-43e0-aaf8-64445e2ae2b7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be605b66-81ab-40cc-a026-cb2cd7bb9f2e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be606f32-6b1d-4d23-ac49-c5db9fb3a3c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be619234-19a8-41df-a470-ead34bfd03bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be61d385-8ddf-4474-b693-f26072bc7539</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be631ba0-27a0-4ccd-b1d2-d02aff9530e7</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be63d6e3-d920-4ba1-ac30-ad948a89b6a7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be646583-f3e7-419a-96e3-0588285e303a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be64ab3f-e5c8-4d64-973b-dfda7f2e75db</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be652b06-ec51-4a53-918a-76b4a3cd76d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be65de6d-d2d4-484e-9fa9-45ef0dabd086</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be65eb79-bcbc-4447-9d06-f5422643e49e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be67c70e-5578-4f2b-9c14-309c1815dabe</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be67d057-5af4-452a-8df6-6a7d205d1573</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be68c765-9544-40fc-89e3-547398235cfa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be69898a-eb50-4ad2-83b2-ca836f13b24e</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be69d6e8-c946-48a8-8040-a8f541d78917</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6a47c9-4eba-4586-8e33-ee57aa6d28bb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6a4b66-fd15-4382-bcc0-3386bd237a01</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6a7b1b-6a98-4e52-941a-27fdf0ab3a1c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6af0ca-af01-495c-8376-7fd231052bab</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6b1fc3-0926-49ac-b9ee-d609bbb2becd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6b957b-3645-4425-97cc-500e3cc28f77</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6bf620-12a3-424d-bd0e-9f0189a741a1</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be6c4d80-14a3-4309-a7f0-8d7287d21401</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7010c4-8cd4-495c-ad5a-3d5c50add539</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be704795-2ce1-487a-979b-45566e844231</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be70e9d4-86b5-4d4d-b0f8-83b247d9d33f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be713577-5fba-4204-93a3-5aea8e10c2a0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be71b68b-e265-4a89-a038-05ff6b7fcbc6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be71f3d4-b285-4291-a5f5-3bade04ac06f</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be74179b-1e39-463b-8e48-f3701c6b5481</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be74f93e-0e8e-4f20-bd3a-cb4762fa2504</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7548f1-9ad4-4a52-9830-737f6ec8bfdf</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be75c40f-40cd-4ae7-822e-068f75968d29</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be76fff6-f9cd-427d-8f9e-d02bb91b2bca</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be780f6e-d357-4593-8be9-d6278d1d1ce6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be782eff-fa6a-4918-b7ff-c8f7f6d1fd6a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be787e68-c2b9-44cb-9c2c-5690427c36be</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be78bd02-38f5-41ee-96db-73a8b11d949c</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be78df98-5e62-4729-9a1b-0ad3f38a9caf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be78e0cc-f2bf-4ca7-8368-17619e5de8fe</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7963c3-a20a-402f-8db3-a1e7a1e7ad85</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be79a0a8-e6b8-40a8-880b-58aa699f026c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7a94fe-9c82-4ada-b571-03f5bc026200</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7abfe5-3e9f-4f45-aec2-5db7c611bd08</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7aed19-15a4-46cd-be8e-65832fe815b9</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7b503e-bbb1-4175-b611-9543199e964d</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7b5d95-4ab9-4222-a6d2-4d61bed2f496</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7c2cf6-3cf4-41e1-91ae-583f29497e70</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7c5561-c118-4695-8ab4-02e19bda9cc8</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7e2d24-bc7f-4b84-b01d-6682ef6fcbea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7e3888-449c-4917-b15b-b8a0e2664666</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be7fd513-6a3e-4d20-aa6a-60e8c4d4a503</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be80ca99-5da4-451c-b3d5-020a407940be</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be812192-4f6f-4956-acaf-8e2901de5b6a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be81fb88-b481-4f68-ad7e-b3522cc0044a</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be84baa5-8526-43e2-a878-385c4863558e</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8542d7-c951-4df8-8157-863b4f93f654</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be854c2a-adb2-4a42-bf0b-60eef1e1c932</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8555b1-3ac3-476f-961b-b77b49319ec7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be85908e-55b1-4f59-9626-d3267d325ade</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be87395f-3d88-4fa8-a70d-d7e8a6564d87</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be899b00-e9de-432a-92a5-ecf6343df7fd</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8ad5f8-d565-4bd7-be1c-27a3a87da295</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8b0b19-c936-4f69-9b3f-1340f4a7232e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8d1248-83f3-483e-b0e4-afa381aa386f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8db13a-6499-4117-bd39-b38b1d61ab8c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8e20ba-e776-4382-856e-eac77800828c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8e21cf-4f40-4659-8e78-09e7a316ab36</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8e671b-6a26-40c0-8dd6-264750e7137e</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8ed862-ddc8-4d86-875f-b2e57a518825</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8f637c-222c-4c0c-9a47-25ba5814dee6</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be8f9383-e62f-4f0d-8b9d-a9dee2404fb0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9005c6-9886-4b1c-937f-9f5094f8b9e5</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be907636-f3aa-497e-8f1d-7c88a816639d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be90f7b7-9a1c-41a7-a3a5-43a0d92325fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be92314c-361c-4a56-abb2-66d3092f8eda</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be928284-7b08-4e13-830a-902a3e47ffbd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9361aa-9458-45e2-9210-51cbb8e31d5f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be93a12f-ba9a-4122-b4e1-21e9ba61de66</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be94c2c7-50a0-4ec5-a59c-e36bcb55a9a9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be952423-4055-4e19-ab8c-1f4fd55cbd71</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9620f6-fc2f-4f4a-bcb8-d2dd47abd5c0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be967bae-2c50-4954-9f28-c9d02fbb0dc5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be975b21-1ecb-4953-95a2-c6dfde4392d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be990649-b8a7-4daf-b1a7-4f6c4950cde8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be996ca3-3816-435d-8f51-1edefc8e03cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9a77cf-ede5-44ef-a6aa-a773a48ace79</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9c65cd-b8fb-4113-99d2-9c63576c24c0</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9c6da1-670e-4fa4-88b0-61a1c8058a3b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9cc455-676b-4dd6-bcb4-7bc8be642c3c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9e4ae5-0333-4e66-ad4f-c0439252ef85</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9e7794-becd-4cdc-b86b-1eed357445e8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9f5491-6720-4478-bafe-0fe91ed4987e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/be9f9cf9-fb89-44ed-ac39-f4b5926f9868</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea04d01-bde0-4e07-a800-266ae97a2ab8</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea1ce61-27bb-4bc3-aea6-fbf7367f027b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea20f0b-59d9-4347-ae81-f17fb8ade092</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea2f037-f444-4038-8461-f96620a56f02</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea42266-3e7f-4a31-a836-53922188a5c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea4a4e7-5abf-4cbd-8c33-53faf7f5167c</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea58ed6-a389-4682-81f0-7b1f56cd3c7e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea61771-60d4-47d1-b1bb-d07fc52ef3c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea67daf-9feb-4f6d-948d-c06da9d68814</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea6b6fe-8204-4248-b1bb-98ecc2a4d5ae</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea7285f-7d93-460b-974a-18fd4d9bb79e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea7f5fa-69e4-419f-a650-38fbd10d0a97</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea82568-0766-4dd8-9a96-659052fa762f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea855fc-db68-4596-8a8f-6132e015cf15</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea8e14a-a238-45a3-8806-c0598064045b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea90ca3-b0ca-49f1-8919-821eec0faf6f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea9d108-13f4-4a61-96f7-262383ce2cb4</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bea9dc02-1587-4ec1-b6b4-e0c942d8219d</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beaa41da-f932-47a8-946e-d8b17bc7fce1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beaa4753-d10d-48ec-bde9-a25653e60658</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beab9c49-f7dd-40bb-b0a0-455a96910bcb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beac8ebf-ede4-4442-ac87-611b848065ab</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bead2308-9eb4-442a-9b92-34d2798c3dce</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bead384c-6ab0-44d4-ba90-da45d177b2c1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bead5f4f-be2c-482c-9e51-590da0c2451d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beadeb5c-4d3b-47a7-8eeb-ce2e57b5e58e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beae1bd1-7bf2-4ab3-bc02-345130404df0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beae4174-a5e6-42c1-9128-7f2a2a6ddebf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beae87b0-d385-482b-9473-bd9b497486d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beae8ba0-24b7-45cf-b310-e23fff4728c7</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beaede3f-12b4-4d9d-b6e4-05636b0a6f32</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beaf3061-b24f-4600-89a1-252f1f7ae98c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb0c9b1-a10d-463d-8fa7-b7f7107ec898</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb1729c-ef0f-4b92-95fd-d96fe59b7559</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb1a598-9921-4a81-8f5e-61ec1ce2e214</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb337e2-8f61-4c1f-9feb-9a11e8fc17c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb342c1-3dcc-4a29-b91e-b60c3f556848</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb3ba3c-3816-45ef-a12d-a665ad48a176</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb3e375-0e98-4032-953e-4211bd19fb5a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb50a02-9a0a-47f0-964e-4c9daa284562</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb6f17b-06c8-42af-a934-9fa8b8acc869</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb7c8cd-c293-46c5-a294-4b165abd6351</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb81fb2-6ae1-4dce-a57d-e1674a6197a6</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb9030b-ea4a-4485-baf6-a9963e3c52bf</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beb95dc6-c96c-4305-85b8-8994597f6f0d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebaec89-3923-4625-b166-e3a3edc4c433</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebb3dac-0ef9-498e-827f-60899ee3d5f2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebb9368-cb16-4583-af12-7a9c107a8b2e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebc176a-6709-45dc-a704-97b6d15f83eb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebcf613-c74c-49b4-bc69-2e4ef1e80b8f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebd6195-7cc0-44be-b180-4e6838a50019</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebd91cc-8abb-46b4-b554-e28c468542f2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebe1ef4-b0bb-4c61-89ff-17e29cd5d03f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebe5e5f-a1db-471b-b2a9-f0e365708269</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebe9714-bea5-416f-8c30-fa7ba45a62f7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebf0366-b22b-48fe-801c-77a5df1d5d23</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebf2fcd-34c9-47cc-a315-58d07dad75de</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bebfd32b-6d6f-486a-9098-da9354e94bb3</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec12204-c364-4dbb-b25c-4d886036a6a8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec222ca-9036-4c2d-8bd4-8f94395b707e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec292cc-c772-4f77-9dcb-c6b2db49488a</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec3ea87-ee71-4d0d-897f-e0498cd6ee96</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec4091f-3bad-4c56-ba50-42fb377bc44f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec4aa6b-42b8-42f1-a230-49743008b9a2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec4b63f-a787-4aca-aac2-1e3586c0be18</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec5177f-2b47-4922-aad0-1258560a5f81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec51d1e-3dc7-4de7-83ff-d3775bfbcdae</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec61033-4170-4e9e-acbe-f5eff5e89ea5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec662f8-8a04-479e-964e-ae169b5e51f7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec70464-faf1-470e-9155-1b989a1a052c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec737f5-cc0d-4ab7-8cd5-f74b04a960f4</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec76858-8f8a-4a29-92bd-c53f14afbd78</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bec88003-1d21-4652-b7e8-c4de17f76434</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becacd78-4221-4905-9fc0-99e53b583ce6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becae0b3-d3b1-4e56-a26a-ba54e39c4245</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becbbc7d-d7a0-4b09-b405-6ea12dd65acc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becbc381-a4fa-4258-88cc-f2e64bf75c17</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becc2b30-bbfa-41d9-bf64-3b1ccb9be245</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becd911a-fae3-45d6-912f-417d5f5f1bb9</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becdb1dd-178d-4fea-aa6f-1ba9670c01ad</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becddbb9-5315-4e8c-b900-8a9162842a4d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bece0e70-402f-4307-952a-05f4f15a902b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/becee463-2242-4806-a29c-55340b59c626</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed0c376-9b54-49e1-9f7b-f8e148340e3a</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed1ce3f-a9e7-43b8-8e81-b5697ca851a0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed39f98-5f7b-4305-a5bb-e98787c289a7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed462ad-e190-4830-b78f-767d730dd65b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed597d1-d4b9-4913-9a51-f68513ae64fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed73a7e-c120-479f-8302-59c0342bdf5d</loc>
    <lastmod>2024-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed7e01a-c0ef-4df6-9c9a-80ab6e1e3220</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed93f2e-766f-4d07-af5e-2aaad90f77b7</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bed964bc-a847-4597-9a12-5dd78f691a96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beda0c9a-6acb-49b0-a79b-ff6f41378aa4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beda103a-3436-4fb8-8eda-7e65e800052a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedb3b27-d2e0-4067-9c12-b7e1562a1eba</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedb3dd6-c07c-453c-b6a7-8919d0a4255f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedc5d8d-cb24-4588-a893-251af488522c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedc868a-5038-449a-874a-84dcd2a8c701</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedda152-c452-4045-a971-b5bdabbed684</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bede56ad-2c83-4b75-978e-be8cdbd0ccf2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedf215b-b62d-41da-a749-3c1dbde2dd59</loc>
    <lastmod>2024-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedf953e-4966-45fe-8842-042d0cc3789c</loc>
    <lastmod>2021-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bedfd535-7659-46dc-924f-84d9bc51d70e</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee06adf-1213-4f8a-901a-8b02e46f3599</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee15ca4-ce72-425c-ae44-c19901dad2ab</loc>
    <lastmod>2023-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee1df0a-86b6-4992-bd11-c6d43da22bb5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee2af36-53c1-4564-aa19-bd810ddf0b76</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee346a6-baaf-461a-acb6-bb07326263ca</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee37241-d764-4b46-97c3-4eaeed903f26</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee3c992-716e-4855-b2c5-d6210578ce40</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee4472b-ca21-4b5b-affe-44140df00005</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee48ab2-1803-4a9a-8f87-a7f197be403b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee66fae-ce2b-48b9-9b72-046f7f2bf373</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee6bd46-461c-4252-80c6-82ddb25e587d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee73142-2648-45ce-9a9e-ec79cdf13e39</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee83d5a-5ec3-48f2-a393-0001eba87034</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee87bb8-cba3-42ad-8576-0934bba060e8</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee92258-3903-4a12-aa86-feb67fc31811</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee95e1a-c255-4b61-aefc-00af61d56eab</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bee96a98-65a8-4df3-acee-82a0878b59ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beeb2bc8-fd26-4ed4-bc83-fe0e9dfa50b4</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beeb6ee5-15e5-4d77-97fe-a832719ae8f5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beebbce5-208b-4a67-9010-de0d48868753</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beec2e1f-b042-4b0e-9d4b-03f892c63eea</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beec75f8-faea-42a3-86aa-5ab1d6a0fd76</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beed5c68-fcc1-4934-81be-724b7087277c</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beedb9c5-de53-44b1-a5a6-966c2885814e</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beee593b-31c9-4e1c-b3b4-c2dc034ca3f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beeeadd3-8bb4-4c09-8887-8d4ed2f21ff6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef02af1-9d36-43eb-b8a5-118538632e6d</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef09507-ad41-4c64-9b71-79528244519b</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef0d42d-6e39-4099-b7ee-1f57512eb6bc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef11271-0f3f-4c81-a569-486ef8c4032d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef1a541-89ee-4c35-95b6-e2b85076d865</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef26f63-ac88-4ce4-95df-1ee23f629b09</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef31968-3f1b-473b-bd22-16843b2120a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef342d4-07eb-4c27-b045-eabd81922f91</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef3a767-6e0f-4a8f-8e1e-0d2c8f20b284</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef5a793-78cd-4e45-bf95-63051ee11495</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef62b7a-89e6-4ba4-b9f1-a466d1b06f05</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef6770f-82ec-4ca7-8559-c2a9fb80e4e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef73c20-78f3-48d4-8c19-3c2480d6705e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef7e332-b44b-483c-9df8-47aa0f89ba24</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bef899b8-4f78-4003-b2f3-da3c41c48597</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/befa0097-8819-43ee-ae8f-c7f9ed1168fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/befb1691-097b-4214-870d-c7edc4a3302d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/befc9b85-1268-4c34-aca3-8dd757aff812</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beff82db-d375-4487-b5ca-4fe3b159ce05</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beff9df7-9359-478f-9b18-29f383adaf67</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/beffebef-3493-4d9f-bf53-2e8bf99d6aa3</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0037ed-3840-439a-b42d-c83d827317f5</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf00ba57-d7c6-4e46-ac1e-eb6e50c8b103</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf00e46e-6696-4ab0-88ea-f58b5c8b58c3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf01af7b-e634-4696-9b76-ef173b5a277e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0210a1-6397-48b7-b125-8b0c768682d8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf024a46-c986-40ea-a8c1-d055a918c64f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf025c15-11dc-424c-a826-5c1df8c96ba6</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf034f29-e4f7-4ce1-9684-76d7ddb15225</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0438db-b8dd-48a1-826d-207226956de5</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf045737-7183-46f0-81fe-939a957744d7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf045b23-c1b4-4584-b051-ef8d7317789b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf04b991-6244-418d-a541-6cf78ed6a8ca</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf059404-044a-4b27-a4c1-80d47c399363</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf05c823-0432-44be-ab29-84dd30647b50</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf066cd9-2284-4eb6-b162-a5e4d9a3b189</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf06d750-5d18-465f-a599-65ed5cd4ebae</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf07db94-2d50-4f2c-9218-3d191108623f</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0866d8-d4f2-4646-9e8b-05f7e6289c0b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0a785b-0b72-4aa4-93ca-e4ef15745725</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0aa390-b3e1-4a59-b45f-44b33ae3c8b2</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0c3370-dc30-4884-9d78-ba7d032fb570</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0c799c-ae8c-4801-b468-cf319abc1b08</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0c9648-e82b-48dc-b6e4-e37747324938</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0d2c08-4627-456a-a31c-1a6c4f548800</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0d73b5-a88a-404a-abcf-e8ee4c4830bc</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0dd0d2-4d6f-4c28-b6ad-2d3255fc079a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0e559d-341b-448f-8707-66261c903bec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0eee1e-cd52-49df-9453-74477eb26132</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf0fbbde-ff30-4728-a45a-6d9a7c0b5adf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf10ae3e-0cf0-4888-a50d-98d96d1f6fd2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1185b1-628f-4028-a843-4e93b77880d7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf128c74-6d14-406d-b2d4-a592c8e2da9b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf13de1b-48d3-47e3-9016-8248fa6a4f51</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf140507-bbfc-4ae3-8aad-23dd3f8309be</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf142ed5-12f7-4798-a301-6507f2015d0c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf14d4cd-187d-4222-89a1-22cacd0afff2</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1536ca-23a4-4817-b863-e60aacc93596</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf155cf2-ea27-4778-aa10-9373471251c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf167d13-560c-4e61-8173-5fee2d2fd67d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1714af-82ce-488d-aee5-9c453a2f085c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1970b6-6f2f-44e9-a9db-12932e4933ea</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf19a802-446b-4863-9ead-3f6754dda492</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf19dba0-34d8-45c4-8a06-6d813e716189</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1a7225-91f5-4eb6-b8a2-0e50218428b1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1b0784-8868-4920-9163-6109342b9970</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1b1af7-79d1-4789-9a18-629635ee0fc7</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1b4bfc-3e6f-4072-b107-c9dc282169a3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1d0e0f-5611-434a-be53-1b5aa60eda42</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1e96ff-639a-418a-a1da-b4bb70861245</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1ef757-3dce-4ed1-b426-a30c26558452</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1f18fc-2920-4db9-a338-de231ca06886</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1fcbc5-b4ec-42c0-b454-da2affce476b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf1ff152-0104-4c9d-a57e-9b20e68a165f</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf203fc1-3c9c-4077-98ff-43a86cc14698</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf205066-0743-47ad-92f5-78e1bd528e36</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf20df64-cbd1-40ad-9518-7210724715d5</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf22173c-84f6-4bbe-8d1a-ce19f1268703</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf224427-8c54-4fc5-bfff-435e65a966c8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf23847c-b0d7-4ea3-8f22-32e318283c32</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf246021-54a9-4279-a2ff-ed09732ae1b2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf24708b-6d7c-4f34-bc9d-36154ddb63a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf24ffc4-964d-4cee-84a3-459eca23db06</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2529aa-ffd4-45a9-bbdc-f60194ffe9e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2557a2-26d9-4817-836f-efbb45a09cca</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf25d069-1faf-478c-84ec-3d956f6f8959</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf25f33a-4aa4-4e9c-aa09-78ad03547ff5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf262e74-f5b5-4a07-8df4-100acd268c63</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf26ff9d-b67f-42cd-b01a-8c3e6af7bdbc</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2723cc-1d98-4b47-b1ca-16989dc20344</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf27da49-1ce2-4d50-943d-0079c9361d1d</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf281e53-f77c-48ec-ab79-cd06675f34f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf28b4ba-e283-4460-9f87-5e703bee2297</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf28f2e9-415f-4b2d-84df-9df7717e03e0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2944b3-f3c6-4c88-bd3a-bd20b87171a3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2b071b-7a1b-46f4-93ee-84e88316c581</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2b7197-e5be-48f6-8dec-71fe66ecbe2b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2b8d8f-542d-41dd-8209-f0cbe0a455a8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2b994e-2341-4694-8d46-b7e4f785bc00</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2d1eda-c10d-4a8b-8cde-204b22786b42</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2db08a-37ca-46d3-9c35-f277ba77a0ac</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2ded1d-f548-49a4-a2e8-d539d0385f5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2e500d-c744-435e-8d06-0b17f5d86eee</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2f3375-3303-45eb-b41d-484dbce3babf</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2f992a-1756-41bd-8102-2679716d6deb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf2fcc06-d66c-41c9-8aa5-46f769ddb7df</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf30b117-2305-4606-aa70-1775851c8f45</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf30e549-8743-4b94-9278-4c7fb9c11840</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3199c6-0585-47aa-a7c8-1ccfca259b28</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf31bb31-6809-4320-93c9-b857bcb67e29</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf337e37-e7b3-4f63-9cdb-7be2d09e9b0a</loc>
    <lastmod>2024-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf33e376-999b-409e-aa27-1cc1bc172f1d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf345a8d-bc0d-418e-8b30-cc8b18690d3d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf346082-285d-4e9b-87dc-fa6bd12080b0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3595e4-9839-4f30-87a7-cc766390c6a3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf367573-b5de-48fc-9de3-eea0ab9b43f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3676b6-1a7d-42ce-b7a0-db28267cdfbb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf370f99-fe35-4ec9-8ae8-959ab38582eb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf37a68c-3b41-4e1e-949e-b022b4370a39</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf380afe-4ef4-4683-8f9d-96eae0a00506</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf392315-b642-4424-a91c-7ad917c887bb</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3999c9-f2e7-4459-b963-8df1b5e64270</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf39b5ef-d985-484f-90e0-8557f9be7cc1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3a70b7-b792-40f0-a5c0-8d9c6e88ffb9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3add80-080e-4170-841f-4ccd9864b18a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3b586c-5263-481c-86fb-d1044b2ee230</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3b670d-02b7-4f80-8a6f-72979afc3584</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3c4b87-2b3e-40b4-9d77-a6c7464ef967</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3c53bf-f346-4181-b557-f6ce424e21e4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3efa84-c328-45be-adfa-d4ec748a68ee</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf3fe87a-59a6-4b09-98ce-76a7dc45f520</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf402a3f-f898-4490-b957-126a34505b51</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4111c0-7ce7-4f9c-8755-f9eac5f85f00</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf42e4cc-ab99-43e5-9d28-6c8db94e1e8f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf431440-f1d2-4c66-9f79-8056e640f40d</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf434f64-5953-4a33-911a-027050708458</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf43ff20-d2ed-4145-a146-882fdb1117fd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf44e3ae-f449-40b9-a8d8-c876465ad120</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4648d1-3197-4ef9-a597-f3eb0d57ed47</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf46b15f-17a3-4995-b95d-48bc5f31ad34</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf46dcf9-d63b-47e0-85ed-0bad4719a93f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf473514-3e7d-4eca-8c50-81df2873c51b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf473b12-b356-4a88-9f0b-2d62b12849b3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4790bd-0fb6-4302-8eee-7520f6cc4c71</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf485231-452d-4abe-80b4-669f35b373bb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf491910-63d7-4e81-8df3-163a4901b912</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf49a5de-4305-4329-9bad-a31f298f2cc5</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf49b7b9-1141-41d4-a396-ad7c63bf37ae</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4a80d1-fbbc-4e1b-af1f-7366bfc0f8af</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4b4a41-cc58-4d6f-8ff3-e5ecaa762e24</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4bf730-0f43-4026-9d79-f5e3f5016da4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4c5a21-6a10-4c3b-b747-9ee2113cd320</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4c7dde-8687-4ed8-95c1-2d675085b2cd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4c9b55-6a7c-4df9-8891-3ac03b621f7c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4dd4fd-e59e-46a0-87f0-8f9a2aabc920</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4e9c36-680c-41dc-b80e-f459f7ef917a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4f2b7b-cdc6-4587-9e27-c6fe44928526</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4f2da9-b1cd-4bff-afcf-176bd34ce586</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4f524d-539a-41db-a345-eb72901852ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4f65a9-6d72-411b-b6ed-9a84cd6350e5</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf4fd6ec-e9c4-4f21-b35d-9d6a9b30f893</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5149b4-94de-41d9-bdc5-6a4106a5e83a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf51bd73-ed69-4d4f-891b-149e2f10cc5b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf525953-0d63-42fc-ae39-6704898719ef</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5265ed-88ce-4e05-b886-9b6d1c37c64a</loc>
    <lastmod>2022-11-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5612e0-ef75-4281-bf1d-0d79c0f9f4ec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf563b7d-0d07-434d-93c0-0f83a2a6fe46</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5769bb-ac27-4493-b3de-9189395057b2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf578149-864a-49a5-bf33-eb5f92fcbd3d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf581fe1-963a-4e17-8cd0-f1e2a47d0fb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf585da6-f258-4e60-bb93-7a87e2b1d98f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf585e38-6235-43c5-a25a-dc0ffc12cfbd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5875cf-aa8f-49d0-9c66-0754ad10795c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5918e1-5a90-4242-9c75-b854c9a270c3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf594763-1af5-41d8-9f7c-951599bcf35c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf5cbc48-2b98-4db7-a39b-af6186d9adc9</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf617c4c-51df-4ffd-9241-2be409a8fdf8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf621f8d-6cdc-4d1d-b863-ba4d2c7c66b9</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf62b5e6-0561-4f15-8e44-066ac2491130</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf648990-643c-46fb-8aeb-8a129dbaa873</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf656740-c06c-46aa-a326-0830ae44956f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf669619-a0d8-43a1-b03a-6efa773c38e8</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf679416-0050-4cfc-a42b-65dc2f7da019</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf681e3b-3ecd-4975-afe7-aec17847e4e8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6828f0-4871-4335-aa53-b58cd03a80e9</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf69bda6-3c76-4f10-a2da-7e0ce851e5e9</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf69bfbe-784b-4a83-a9c2-a37d9af214b2</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6a3263-9c6b-443b-be22-82530fe6c520</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6a4638-3a1e-4727-80a8-a8956a055554</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6abf98-9c62-422a-b0ac-b17e04efb52c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6b5d71-2c7d-4637-aa87-2b2f4db5c392</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6b7b53-a8be-45a4-b4f1-3da5a31d7fc0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6ba1ba-80d6-4b4d-8226-69c2667a8fb1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6d8cf5-2da4-4f2a-a850-9ed1b50e716d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6dff67-6f4e-4c64-af25-0b6f8b1d2cff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6e0fcf-a3a6-4a3f-983f-37d2451d5b70</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6e19cb-cc39-40bc-b2c5-db2c96ac3d2f</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6e8360-cc04-4400-af6e-ff528970857d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6f069c-f52b-44b4-87cc-dfbac2d9f998</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6fe52a-7d46-49ad-a2c2-efbe3458de5a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf6ff728-fbf1-4cbc-be2d-ed0f777729df</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf70ad68-e0e5-4852-8fbd-1d706278cbae</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf70d816-a6e3-434d-8325-53e3ded268d7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf71a8eb-ba26-4be2-8845-a028d693f955</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf724bc0-8610-4e2e-93b2-97bb9e56f56b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7336d5-e284-468c-ba29-e5d064cc6592</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf735f0e-f451-4782-856c-81c645ad901b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf738fe8-0ff8-4c12-92fc-ce712ffe2a66</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf73ef5a-3e73-434f-926c-fd35e5860cb0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf73f0f0-e510-4cac-9fa5-279d17a52cce</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf742451-6eec-4901-80b4-d685e46e600a</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf74fe48-2cb0-4ce3-887a-2078ec382e38</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf77ecc1-ea26-4f1e-a100-33cfe3a11421</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf78a0d4-9607-4732-be56-52083930bcca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf78cc4a-8135-481d-ba0c-eb2033a66bc1</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7a0aa5-62ca-4f77-8845-5d7dbb076d32</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7add21-6f2f-4766-8147-4881421ab2cf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7b1dd5-1c54-4aa0-8530-f9a55b1f5eaa</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7b6638-8d36-44fe-b9fe-b7b1ba093f16</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7bb532-ba78-41f9-b452-702c0cd9cd71</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7cc02f-4cfb-428b-86ae-ab3ae14bbc8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7d0f09-ff94-4b97-ace8-84c4ab5af0cc</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7d30bd-0599-4055-ae73-40805bc3495c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7e6d2d-b733-48c3-9eea-131ca079759a</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf7ee6a6-272e-4627-a26e-ae4eb70efae0</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf80032b-fa9a-4824-b949-2852a7192c2d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf805e39-4bcf-4c26-b08c-ec3ff8247113</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf81e2e9-a4b4-4a30-9b79-b24a40949fd3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf83dfac-a942-42e6-9173-f7e36e2b8480</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8430d1-63fd-412e-926c-e6a38c67d33f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf848c48-2a4a-4cdc-b357-11d015398e62</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf87fb0e-cc68-40d0-b1ea-ca6df500a572</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf88a42d-6b15-4e95-9dc7-b94fff17a803</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf89057a-82fa-41db-93c1-f750a7724c22</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8af02b-08ba-4fad-b8f8-0ecf8123aacd</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8b6a42-8899-40f6-a59d-8460a5811ef4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8b6cd5-0b47-4802-b2fa-8e43f699d55e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8bf637-c9dc-481b-b386-cb7ad3e8f565</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8c5270-8891-40b1-a714-0d8177d53ed4</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8c68f5-b34a-4831-a6bf-25e65147115b</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8d029e-d2b3-425b-86ff-ff4f0859d291</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8d9902-a928-4776-9eea-60aaff44f83b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8dd36a-a1e4-45ac-98c8-608d3b446027</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8de74e-d1ec-4a9f-b779-d6a8c66f6f53</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8e1515-28cc-4791-a709-69092330a931</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf8e5825-59ce-4f79-a678-f9b0f4103a72</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf903a9b-d6e2-4442-98e9-0fa173b0effd</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf917e8e-6cf5-45ce-b835-db6d1ff762f0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf91b9b6-d737-4ff4-ad77-7f552362e648</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf91ccc7-9722-4e69-ba50-ca54c45bec6a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf92ab41-28c4-4c87-b56c-aecfc17bd570</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9461cc-5330-4cd4-be6e-12daa630639e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf946aed-eb96-4862-8920-b933a6389b26</loc>
    <lastmod>2020-07-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf950681-defc-4086-80fd-45222eefb3bb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9514aa-3afd-474e-9405-45cebf8024aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf95db88-676e-4140-9e5b-3f6de7c002dc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf960bfa-79d2-4b9b-8f8e-d4897037d1ad</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9656f6-1170-44d6-bc75-831791c0a53c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9725a9-8ecc-4d2d-9edf-d4fb90947470</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf97671f-a156-4751-b25c-1b99c31770b8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9777eb-b435-44dc-988e-50e3cf3fc223</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf979ecb-a228-449e-9707-782c71f70e6e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf97a198-c711-44a8-8a84-fb7a4cac2463</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf990acc-f3bf-4732-9166-bbbc7cd0a373</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9d458a-a737-4077-8637-9eede0673a20</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9d83c0-d035-440e-b582-63e0159d9853</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9e75fd-c5cf-4239-9fcc-be2c9b61fb48</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9e96c9-4392-48f0-8cc6-01999163f237</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9eab66-ae97-42a9-b697-353706028e59</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9ed909-f637-4ae7-8633-5b2428659e65</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9edafd-0d82-46d8-84f6-43da8c51a0b3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9ee53a-3eff-448a-918e-3c575550f6f2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9ff7ad-5126-46de-b131-651cc2779554</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bf9ff9bf-309f-49af-b297-339ef044e337</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa04e94-d36a-428c-9066-d824d672a963</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa0fbb9-73c7-4625-89c7-a043fc873626</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa18a36-23fe-457c-9716-af2989266106</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa19826-99c3-48d9-9b39-20d8e993510b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa24199-b415-45e4-b541-7701ef75d0e6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa3b7cd-cc44-44b6-8f4b-9283cabafda5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa52e5b-5419-4a3e-ac5f-f3eea4a246d4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa5f604-d2e4-4866-b20a-3597f21588b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa74dee-7671-4bbd-8c27-0d2c7561b67c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa89126-5164-4142-a29b-946f51e2d3b3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa8e652-5369-4fb3-b469-8780d7938964</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa8e756-147c-4301-b7d2-3cc984a77b36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfa946e1-cb0a-4640-b01e-9d9731724ca3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfaa008a-6dc7-42c6-bf3e-92b5f7dc2945</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfaaaf55-09e8-49f4-8d3a-88c94e8aa9ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfab4dc7-9c91-4821-8392-5876fb3c91ff</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfabd512-6244-4971-8d9b-509ded930ce6</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfac1689-3446-4f51-83d0-081e221e0b46</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfac521a-3c55-4e83-baf9-f4882008bb58</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfacd49c-9c24-461f-84ff-87ec9c3529d9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfad1cf7-42eb-4821-8341-0d0b4bff4243</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfae4215-1a2c-49ef-a933-91b245b04ce0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb063d4-225b-4b3c-a317-e15b383619cd</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb084d0-c4c6-4589-a29a-e9f182f18e89</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb23d3f-06d1-4b60-9fb9-05970bf8464b</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb29b62-8818-4c29-a2cb-35d7f6ee4772</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb31948-efb6-4202-964b-9e4db6e1ae88</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb36d2e-623f-463a-883c-26fa100fc2d5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb39b55-d707-48b7-b785-3cd73a8284c3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb3d747-80b3-4717-827d-cf469a37354b</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb4abb5-4970-44a3-8256-b4b101d83088</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb5d977-f204-4812-85ab-bb2a2e91b6c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb6f79f-7377-479a-80f3-24b7448ba614</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb76608-e5e5-4574-8391-6398e784afb6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb78a51-5cbb-44c3-8ad1-c5df624848a5</loc>
    <lastmod>2021-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb86663-237e-4de5-bb77-da15f4df6024</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb8782b-7a99-4fe4-b003-539119d93db0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb89341-27e5-4b60-85ce-6a9abecc2563</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb8db13-c70b-46d8-91b2-8da44fe3ad54</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb9d2b9-7fef-4a6c-9699-87cb9e32353b</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfb9dcce-ff91-4dab-a32b-f97e1036fefe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfba1438-4349-4a89-8e67-b38ab41dcf3b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfba21c4-b0eb-4d02-818e-bc5c30e6c2e5</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfba603d-d9e5-48b5-95bd-099622413c3b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbac883-4b2a-4306-9302-751c71e81ad7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbbd283-54cc-4c14-9820-99265c6311ba</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbc4b42-7491-4253-99f4-23270472253e</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbc58f5-42e9-48b1-9b5d-ed55c2310747</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbd625d-e5ba-4e52-8477-cbb474fa4b1c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbe1e59-9670-41fa-98cb-f2b04d1a7d6a</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbe7342-5261-4bda-809c-870031a15b39</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbe8617-be12-468b-8fb4-adf95956ae8b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbe9912-18fa-4b50-8d76-fa649f1a2e8a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbeab46-720d-4657-b2af-1b20117dacaf</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbf05a6-741e-49e7-9658-e17dd8893e6c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfbf7d8d-5719-46b5-bff4-3048c5c870f9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc026f0-b745-4a54-a18f-bde0c0c6c2be</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc0b5bc-1887-4cf8-93e4-e134391ee0b9</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc42b19-7ec2-42b6-af8a-d0f8b4f2fea8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc44060-e863-4adc-bb9e-10bb2333518c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc53d85-d269-405a-96b7-8778d52dbf3f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc6ba63-b3fc-4269-b351-16b0a5a6c944</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc712c7-bbb8-4866-8069-178a86f1e112</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc71cb8-5f56-44dd-a753-259a62fb0767</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc72186-1e54-4027-84b6-8b7649bded69</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc7a276-b3fe-43f0-bd6d-b14d42afacee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc8e325-ba0e-46d2-955b-d6513241d766</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc918b2-b125-4995-9c6d-ed4088798eb2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfc93339-06af-48a0-89fb-836948cf5327</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfca89e7-dec9-41fe-97ab-af99f73798cb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfcba121-88e1-407b-8032-496b2f845b4a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfcd9b56-92f6-41a4-ab1e-a659e74ad70b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfce80bf-ba61-4fe9-9edc-86eeaecc8f7f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfceadae-8aca-46d5-8263-a2a20f1cb535</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfcf2d7a-f56d-4e00-a798-6ed50441e032</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfcf5cd4-7c0d-4717-9c57-dac5b02db121</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd13252-0cf8-454e-84ac-1199a428d8a7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd13bb9-b7f0-49cf-9275-b7aa3f9d95a7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd321bf-f4a2-42f7-a202-061eda1d7e16</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd45e63-5c00-4e53-961e-3bc786c090db</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd5b113-b6c3-4625-872b-b27bf684edf5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd6b882-2ba4-4919-8698-97c8eb5f8f96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd71b21-a144-488a-8a65-50cfbeef5394</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd7a29e-a9d3-47fc-81ce-a2ed08fd23d5</loc>
    <lastmod>2022-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd87486-e794-4adc-8afb-4045eb0c3087</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd8a103-5f58-447c-9575-2294f6433263</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfd8b533-ee4c-409e-bb3d-607fd0a4f16b</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfdaae5e-a852-4031-a21e-4135c3147a89</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfdb4264-1285-4edc-96d1-881b2d8f7272</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfdb70e2-a040-48ba-b10c-aa8b7307eaa5</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfdc02e6-1f4d-4537-92e7-9c1940397e9a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfdc8b87-8ea3-4808-a532-526869456582</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfdf7697-4165-460b-93a7-c638c91c337b</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe025ad-d0fd-47c2-8411-b843a2377e49</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe06575-8021-4907-bb4f-5096b8b2285d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe1d4e4-32a8-49ac-a3d3-df3f54b904c9</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe2cfff-dca2-4319-994d-a3da0151634a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe32b87-9499-467e-878f-f8df0d77e55a</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe6961b-6951-41ef-a319-4d1bb37d3172</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe7e30e-bb55-42b7-8e8f-6020b5dc8f1b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe825b2-c575-4070-95ed-29f5714fe84a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe82d20-74ec-4bf3-b41b-84f0152e3831</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe8b580-c489-473d-aa34-b7b392853cb3</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfe95ce3-f44b-4636-aecf-ab3f7ffd8bd6</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfea340e-9c47-41ef-a16d-fb9d9eab8e54</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfea43bc-9437-4d46-8ecb-495754f36b90</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfeafa17-54d9-4cac-9156-34c74636390f</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfeb72c9-bb9c-4ae8-a971-980bdff00ae6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfeb8fb3-67dd-4a2a-9995-59bd40903656</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfec1599-4579-4c6e-9491-f3f037b08cf3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfec467a-45aa-4c75-9eae-faae6c351b34</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfec4e65-b549-4423-9fd2-13d5cd2b76ca</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfedae1f-cdc2-4ee9-9c41-0bda58c1a795</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfedf353-49da-48cd-b017-0a3105350bfe</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfeebfde-a862-40b4-bd35-4af58d66e0c6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfef656c-18e6-41f7-b941-23be646198fe</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfefaaa0-d9a5-4a13-b0f8-7be00d5f2723</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfefc600-38de-4032-a18a-79a1ac1dccac</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff0705b-cbba-4c2a-84d3-6941daddbb48</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff07e1a-921a-4baf-874e-e416b56cb6da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff15fa1-5b5e-4c1f-b10a-59068a348d90</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff19cbc-633a-465a-824b-c907469e8298</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff1c68a-3569-4235-9475-3e697c941475</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff2a260-067b-427f-b9b3-27bfa92645c6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff30aa3-38d1-4fcb-a351-aeb2c7b80cb2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff33392-75dd-4c5b-a6f3-7b575d2dbafa</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff3c500-776c-49f6-a54e-15c74354ecaf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff46180-76a4-49d0-b28c-03839d462bac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff4a447-b5e9-4953-bcdd-251ee8cb7d38</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff55148-333b-43f2-aa03-cf409cd9b221</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff5c30f-61bc-4a81-90cf-7866839ebfb7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff5de61-8ed3-4701-b3b4-8cedfd0c6081</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff65dc0-ea74-4be2-ac4c-b8def037aaab</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff69e3b-1b53-4e1e-b589-cac8a662c34f</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff7b6e5-38ec-472c-9857-cfaf27e11243</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff821a7-7209-40a0-9e4b-bdfc711b9411</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bff9fb30-9271-4b6c-8ccc-66f896a86cf5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffacd79-ac1a-4aa4-83c7-3a75639f6a32</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffb047e-1604-45f2-af79-deaa7d25566e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffbb4cf-5b8d-4108-969d-d9218b7dafe6</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffc31e3-39c3-431b-bc8d-6b911d4b4658</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffd6500-8024-4496-8d4c-3fcfb1304473</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffda149-0209-4e2b-a374-34473585d6dc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bffde27d-32f5-4d55-a957-baa93a38c7cc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfff13d7-5cda-4e79-aa48-36aa1c3f0af5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/bfff3795-870c-4ff1-9261-21b4741ec299</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0015b21-d4b8-48f2-8ada-ad9d9e1f6b50</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c002b4d0-e476-4f59-800a-33d79ab553e4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c002f226-d960-4caa-89e7-39eaac49f5f7</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00319cc-34dc-4e28-9476-143826fc64ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0039f43-9d21-42b8-b9aa-363db8bc2c62</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c003c17b-03c6-4583-97b8-330f4333348e</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c003d82c-d6e3-471b-a481-e00047bf8560</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c004cf46-346e-4b2a-960c-e2c75892e5b6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0051930-7477-4f82-b4ae-aa4c1997d918</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0059b31-7470-4742-88e0-015c2b5ac88c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c005ba8c-6b91-480f-8bf7-c4ef239760ae</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c005fce0-fea4-44bd-b5d5-bf1b6cb423aa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0062d45-f6a2-4a8a-9e41-2d96b510f5e5</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0065062-32b2-4597-b4a9-ef6aea456fe3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c006a18a-4da2-4d1c-95c1-eefbc814ab8e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c006fae0-33da-4c31-8f99-b1ddf2dbd382</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0083591-8a94-4250-b13e-869fd89eaa57</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0083b4b-8172-4f05-8c97-297ce5819c1f</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c008c248-4f59-4c86-aa72-906e68354be5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c009a10b-e880-4721-8705-fd2f0e51923f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00b2f4a-28cb-4adc-968f-41f9474efdea</loc>
    <lastmod>2024-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00c4337-d184-4717-9cd6-e53b3e53ce1c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00ce2c4-dc85-46db-8809-16862d8f7b93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00d4226-44ff-46e6-9566-bc351f33c7f8</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00dbae3-0bfb-4be7-9c36-75ad608defec</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00fa968-bf6f-49e2-96b8-3333b27ab119</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00fb08d-043d-4181-a5ee-56e3c6b06c85</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c00fc362-ebb1-4ac4-9f7e-784c8ac767cd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01145d4-b100-4c81-8828-d50bd11f5402</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c011b7d7-b7e1-468d-b243-7067b1d8bd6c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c011e971-7554-4f98-ae34-32a8ff1bfe78</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c012570a-8c6b-4ab8-9fa5-966593260479</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0133af0-1ee1-4463-a5a5-f084f9a52f4b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c013b251-9c0e-4d6d-92d4-487e5ad67b6a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0147cea-843c-4c38-9eb4-38a1370cbe43</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c014e48d-8203-41da-bb96-1e6d4f91f1fb</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c015d1a9-9b3a-4688-95eb-e9cca1c32710</loc>
    <lastmod>2025-05-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01643d1-6827-4011-a837-f61a36da636a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0167220-f55e-4955-9306-2d8465b7e7ed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c016ee47-7a8f-459b-9ca1-5c194749d6aa</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c017887a-891c-4a1a-989b-96c090c8f2b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c017e79a-8a43-4c3f-ae6e-46f79cf73b9e</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01833f8-3aef-4e25-9bed-b173058d5010</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0185f5f-2197-4178-8ccd-dd29ecf25321</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0188fcf-df5f-4291-ab30-09c11228d7c7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c019b282-0452-406d-823b-a3d67dd25653</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01b2b95-ba02-47c1-a36a-82708726c588</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01c4602-35d3-43fc-8075-174fe68f724a</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01c67b5-2ebf-4e16-ab93-be9d2cf75a97</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01da657-7563-4f0f-b9b0-98a965844f8b</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01e7c9b-d15e-430a-971b-e6c148984599</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01ea528-599d-4bbf-93bb-85ed6f6a430c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01eac89-09a0-4597-8845-4c0c8564ae78</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01f20b3-08b4-42b7-a751-e6a36aa1ca55</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01f9f16-1954-43f3-b55b-f8b4a3df2795</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01fd68d-2fbc-4589-942c-d9a9a09728d7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c01fe6d6-b0a8-47fe-a42b-e5b02d5f3b41</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02041c0-90f5-40b7-86ce-2de334c5d973</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c020d39e-d9ba-4ad1-b650-b4aeed12c088</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0213ebb-7e15-436d-9867-7662dd0cc8a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c023917b-2819-4118-8b36-c93b62a7c6d8</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02524c7-6a52-4e59-b178-1b911c1c47cc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02550ab-3233-45f1-8617-9b4963a0ef5e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0257331-1fa8-450f-a7b2-1fe65767c51a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0271edd-fbcb-4cb2-88e0-0aaf1dbd5d63</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0278237-5301-44e6-953b-733ba1d6ec35</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c028b7b4-9045-4e5d-acd0-dd5dd31608c6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c028bfb0-30d5-4ea2-bac5-1691847d0ae5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0298793-ca39-4997-97c1-8e3569c081ed</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02a286d-0382-4c43-954c-841123e75cea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02a35a5-3f49-42f2-98bc-1dc62fe5ffba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02a7935-a7ab-4551-95ee-e8f7a2bbac9f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02ce64b-5b77-4ac3-8e28-433fb89a84fe</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02d9317-02b7-431c-bd24-f83af7152166</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02e0518-25e0-4b6d-b2cd-c68228ffa061</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02e2b31-d07c-4a06-93aa-6215e4b95a22</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02ed69d-0ad1-4b43-a366-b659438ea86e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c02f9218-b563-4a85-8e1d-dc517879d0ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0319f01-a729-4d60-ab92-23b18529edd3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0320224-11da-422c-927e-d3b313000025</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0327b35-11b4-4c20-8605-3a80f09c67e0</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c032d495-db6c-4b22-868d-65061680563e</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03302d6-e487-4c8f-8222-7204d17e3be9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c033f2ee-c5bd-49e0-83af-d9b3cfc1c3d2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0341339-904a-4bcf-a6ae-c70f91856f38</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03438d5-f72b-409f-a57c-3621c1c7ddd2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03508ed-3f88-4954-a3ab-a8d29b2f32c9</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c035148d-f008-4f10-82a5-d5148a26abf9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0359c8e-a060-47e7-bee8-eaa60f7c7727</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c035cddf-29f5-4977-a632-e186db64a849</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0364334-0183-4fc5-a655-e5095f87166c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0377baf-60ea-4643-af9d-22feeb7b2d92</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0380d9c-f972-432e-8ea7-de1c8534b968</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03856d1-bc51-449f-abd7-338f5b3485f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c039260f-dd2c-406e-986f-dc8ef8ed3231</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03934f8-cfce-4016-9004-454afc886c61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03c2486-0ca6-4be7-900a-7289b37fe9af</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03c41a1-751d-43ae-8e0c-bb1444b94a60</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03d5b36-f9d8-479e-8913-3bd2aab52381</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c03df957-3123-4430-b270-d82f207f0247</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c043bef7-0cbf-43cb-915f-dc6a5679ff9a</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c044920e-e7b7-47f7-a22d-61d2f650791e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0462cea-2bc2-46a4-9738-2fabae4a4000</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c046e23b-c289-4eec-9444-692f2071eead</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0492333-1c1c-41da-84aa-617a797decdd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0499025-93a1-4db3-8a52-eb461d4bf2e7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c049aa79-278e-4093-9c35-0420f1570b94</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c049afa2-f2f2-4055-898b-bc6ae8e8a535</loc>
    <lastmod>2025-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c049dbf3-fc6e-4a26-a4b6-1dfc5faa6bcb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c04a01a1-a682-47cd-9aec-53d880db1427</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c04a8e31-a8ec-45bb-a13d-f6cae0aab554</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c04c1f0b-51ea-44e2-8842-afe4c2dd6b85</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c04c9532-c231-4ad9-bc3e-3263a64cb1bc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c04e0703-d5c3-4e7b-a373-84447b10a688</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c04e5925-ba49-4a55-a6a6-4c889d371058</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0522d8b-9894-4f93-a3db-64de35c586f4</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0532346-700f-411f-968a-0bada9b1f11e</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c053c360-f8e4-4da1-8d6e-56822cb062bb</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0560fec-fc3d-42ff-89ee-2866efd0a74f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0566373-10e1-47f8-ab4f-e7fc83aee63b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0578618-a162-4f2f-80f0-3f96be33e56b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c057c84b-e3a9-4392-83a5-4017b0f97e71</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c057d455-ef65-43b6-afd6-b6c285b67faf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c059a979-ce5d-4b9b-8df6-c7ab91546f32</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c059e56d-5eb5-4e03-bd61-8454347935a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c05bc0dc-0bc2-4d86-a74d-047d68d8961c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c05e26ef-bc9d-4cfd-ab2f-601674e88ed4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c05f1882-6606-4785-987d-1a1b0990aa07</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06007a7-be5c-472e-99dd-623d642339f1</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0603192-1055-41b4-b413-dfc09bac13f4</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c060fe47-db3f-4e90-818f-13b95e8d2042</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c061aa61-0a89-4cb7-9785-e79c1ec380b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c061ade9-0ad6-495d-8d3a-b7e1168173b6</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c061e727-2bee-4f1b-97a5-da7d1d69c0e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c062777b-afb5-43e0-b2d8-eac5f89361fb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0636a87-51da-4546-8970-dd4962c0432d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c064600e-5292-4a76-a9e0-0c4f38ebbc6a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0656208-e775-4d85-8f3a-a7c575ce4e86</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0657c0b-3dc6-4605-87e2-fe1960a19f3d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c065d25a-26c2-4d67-bbf4-9d19169c55f2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06679c2-8395-4ab7-bc03-a2c3bb2cf410</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c066997d-fdd9-4680-8961-4585f1aa7948</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c066b85f-40bc-4788-a951-c7f5afb1905e</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c067b38a-3a4f-4c85-8ddd-ad18d14c8aab</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06840c0-4c18-4d2f-a09d-f0a01d51f6f5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0684a50-9710-4245-b315-3495b8f24dd4</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06877c1-8955-4c3b-9594-6cb19ed3099d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06914fd-7514-4ed2-84e5-d6efc7b170af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c069b90e-4451-4f52-a097-d52ec715d589</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06a485a-9b2a-4213-81a1-414ebf54d39c</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06ab2f2-12f1-4a3e-be96-a5e6d0a7b990</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06ad7b4-dc27-41cf-afd0-d73b3b13f9fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06b46a8-8dec-4e95-b764-6985b2063ef1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06c06b2-3217-4edd-a383-8d28c26228d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06c0dab-7fe8-4195-aa70-7fd86c9bacb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06c791e-be43-47d9-8d3e-8de62d3cb71f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06d3860-0e7a-4433-9929-1aabcb2cfac4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06e04ca-d6d8-481e-84d6-9b844449bd4a</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06e83ab-de26-4ba4-8383-165e0c86994f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c06ff515-6c53-4f57-b030-195d1cd35248</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c070e031-7660-46ee-b5b8-7125bc2a352d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0726098-c92a-4361-85f1-acedcd374c03</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0727b5c-cf26-4116-b3a9-4288b9df956c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0728442-42e9-4e1b-8921-a683d9846726</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c072d7b4-c40b-404a-b043-f15f74cff48a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0732fe6-69a9-4d77-9b5a-3eaf9eebebc2</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07332b5-e4e9-4a0d-9860-426a1e2692d2</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0735c12-8037-48fb-bc76-4a5a66f15ff7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07360de-4486-46cf-bb9b-41493fb43b1e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0766815-d391-4f61-b5e7-7215195260ea</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c076fd6a-76c2-4301-bbbe-1f37e6f2e0ef</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0776933-4a72-4c2a-b193-66ded4cf014b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c078bcfa-ee2e-46ad-a89d-dd7e9fb8cae5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c078dc92-2632-43a8-85ff-2eac575bed2e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07a7a16-71bb-49f2-a22b-8b2ca0f480af</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07aec77-9868-484a-b1fa-a6655fba9492</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07c05fe-c5fa-4593-b765-5bc093016bfb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07c25da-b47c-42f2-9872-7181a43e68ae</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07c28a3-8611-4c64-83a6-b997238bb169</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07cf498-4daa-4b48-b569-f9a547ec5f0a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07d685e-0f45-4378-aad9-90c7c29efa3b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07e09c2-1213-4660-8c3b-ea4d246f8f39</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07e8070-af58-45fc-b4e8-f1939ed3498d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07eda72-6838-48bd-998b-780bceadfeea</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07f053b-e535-4673-a3cc-d326a423aa19</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07f413b-af7e-4fd8-a8d7-c985d9f5de83</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07f43ef-3611-4766-9fe2-7eb9d4d49aa1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c07f96a1-b60a-4fe1-8f03-5d128db4db3a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0807391-e1ca-465b-9072-792541e30eed</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c080c206-f58b-4083-a79d-64d27b4a339b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c080c911-5459-4a99-9649-3c28bd511018</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08118aa-b76d-460e-afe4-ffd639b3cc71</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0819644-8ea5-48bf-91a3-457871538376</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c081cd52-0d3f-4f42-9e31-b84ca9586161</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c082077d-7c58-44c6-883b-5385425304c1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0820e62-5de9-4811-89c3-7d002be26c75</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08273c9-8246-4aa3-adaa-4a2a0702c0e5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c082fecb-8165-405e-af30-eff558190a52</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c083cff5-f329-40f9-bf52-35dc93ae915f</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c084091a-5db5-4e5d-bcd8-22df8442bef9</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0847448-2bdf-470f-a7f0-95c8f51b57da</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0853380-956c-4437-9ff9-2d5f9f71b67d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0856ff8-1a01-47f6-9f13-5af7cd63d627</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c086db5e-31b5-4a7d-8fa1-76ac536e09ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0875358-3738-4b2f-aab1-8a3722c0c723</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c087e4e9-a211-4f3e-8d3d-b753be3a85c8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08820db-92f0-4053-8e05-3f6df429ce5e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0886bf2-3311-4d1d-81e3-3264fd45456c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08920e4-8f23-4a13-966f-fefab8e85509</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08943e2-0d49-4158-8d7d-2c0588b87879</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0896f96-6159-42e1-ad2d-93d3da61c896</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08b9a13-2677-4e5e-b868-fb2b1182257c</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08c6bda-fe26-4ebd-8feb-a249b2b3836c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08d9f0e-ee01-4d8c-82fc-6e820ba69ec0</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08e15bb-5c98-436a-927d-40e21820227c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08ed31d-63e2-49a1-b9c3-bf4f1a431080</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08f4d68-1bb1-4f31-90d0-1032da0f95c8</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c08f4fe1-dc2e-4630-8014-65cde5da858f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09062bf-5db5-416c-afcc-e6316faa15b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c090bf68-2855-4cdc-beed-0e8420d86be1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0911207-777a-46d7-bc73-39a896f703ad</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c091ef03-8ade-40eb-b864-b5ee0d1b9dba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0924136-0df7-4603-8ad3-1f499eeb1f8f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c093082c-a2a0-42e9-b632-5dba55e01ebc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0937937-c30c-4609-b43f-0e39c1090e7f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c093ab48-0c13-4643-9832-57805ffba93a</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0950506-080d-45ed-8a5d-e03c32b6e619</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09543a6-eece-4a21-8b2c-fad583ef6464</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c095bde3-ccae-4a69-a575-f88881fb68d2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0969a6f-85e5-44a5-953a-3512a8ae3444</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c097d645-1859-4155-963e-7ad2ea430af4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09838a3-a659-4b0a-8011-5cce8572d02b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c098f000-41ea-4431-88bd-adb7a10cce38</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09b5645-5147-44fe-96b5-1fe2c9ec116b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09cedfa-855a-4a98-a511-4ea37eff676a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09e4497-c591-4525-9ef2-b544a49a3fb2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09e8d4f-2cbe-4748-affe-8955baebccd4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c09f80a9-e25c-43a3-bea3-e98fa707b7ab</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a0a595-e6ef-40e0-b3d8-653272999cf6</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a0c069-9b81-45ee-be85-f0a775f24d6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a1121c-d291-4926-9faa-d3695cae9281</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a12885-6bc5-4ed0-99fe-69a3b03c454b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a18a4c-251f-4872-a8d6-80d95fef1ac6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a20c21-e358-4185-a1fa-3088b97f2c8c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a23df0-4b7c-45a0-8d0e-52ce4c9cb777</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a3a20b-a209-42a2-9691-9241fa0dec8b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a502aa-29ab-4b7c-bc12-bfa3a452a7b8</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a57758-7a50-47d2-88f0-dd083b29a8fd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a5ae19-e5f6-43c5-8f52-90a668e4774c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a605f3-369f-4853-92d1-c25b29aad82e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a64439-998e-4096-aec7-13b837cdf4fb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a767ef-b12b-4730-b8ce-de73471b6cdc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a8be04-df10-4f11-a915-4f9af0115d88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0a99796-ebd0-482d-9df3-6bd73c6ea0f0</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0aa1343-bcd1-499c-bbc3-f7857e2f7cbd</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0aa5b8d-92f9-4fa5-a2eb-9c0af5d6f089</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0aa6dfe-7474-49a1-8b3b-18659693f826</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0aaf780-0027-4527-ac1d-aa9a11fe49d2</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ad3cdd-3017-40ed-9c7b-8f9713c9c2da</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0adc265-99d8-4931-8216-e37544ea7e74</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ae067a-5b7d-427f-8d66-c3eae9ff1d01</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0afafe2-d2e1-458d-b7f0-13143f6951c2</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0afaffc-1152-4001-a9cd-4ff3cd6a0624</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b10b31-e68a-43bf-bb65-a6af95e91b5b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b1603a-98ac-4695-ad58-8b25b5b1ef0b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b2c8fb-ef3f-48da-a2fa-02cbb6a0c060</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b2f317-ca50-4dfe-af66-a88aaec41752</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b31e4f-b566-4212-8889-fd3abda56c2f</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b3a6f7-817a-418b-9c11-40bae30940e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b47497-2c56-46e3-8522-f33819e37b56</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b65e8e-5abf-4ded-96a9-48c38d3a9031</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b66ff5-a820-48c7-91c8-ce3e22d0e8cc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b889c0-2480-425a-80af-cf0d3fd6975d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0b8d2eb-8eb0-49b1-b1e3-7568506556da</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ba299f-b49e-4723-8b1f-4bceca96ac4e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ba9c54-cd8f-45b3-ac30-b9cc2448d949</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0baac35-10d8-4958-9d0a-b6492c9ca055</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0bacea4-32a5-426b-862c-ef99a3db46f7</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0bae7db-3c34-436b-b1a2-19ccbb2fec29</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0bba57a-a39b-42ad-b091-32359a199b35</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0bbf514-2b10-46c3-8719-caf87bb751ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0bc0ed7-febd-4d12-b589-6b8f3073ce45</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0bc6861-75f2-4005-83e2-2e23f996619b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0beb585-485d-4f31-a8a2-1b5c208f21b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c0aa3f-7b53-43bb-985b-e50fb4ed7d5b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c20c84-f35d-4ac3-9c07-745bd0e3811a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c27cd2-3728-4f80-a1f1-6dcc97e47891</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c374f6-cec7-4fc5-8ba5-1ccbaab8e651</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c3f7e6-ae2e-4a23-aecc-46b815e16bdb</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c485d6-046f-4186-8f0a-eb17cdcfb992</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c6f69d-9081-406e-8bb1-f2e1fde6fdd4</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c82ced-d977-4283-aa64-0ecdbedc3323</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c89440-d094-4ce6-8931-c5d212eb1532</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c93a08-a51c-4f3e-8d50-5e636d1c0f54</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c96613-e499-4b19-b494-9d1edeed73be</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0c9e6d4-3fa5-458e-9a7e-6a8594175b0c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ccac32-cf57-4a67-8dde-3238de3bc4eb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0cd2e8a-a2e4-4bfa-87e3-08b288082680</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0cf492e-4506-43e1-a927-2afea4d59af8</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0cfe57b-79ec-4630-82db-248ce9dedb1b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d1e983-4d65-4197-baab-27423f041099</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d219c9-66c3-4c96-b290-fb658ac37402</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d263eb-0afe-497a-bae5-c078e75d33d8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d4576b-689d-4b4a-b74c-89d0294ccf44</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d4a04d-93ef-479a-9260-7bdb04896d60</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d5bd14-5105-4f60-b1e5-1a3d8b142d3a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d6345c-5008-413c-b29c-31866fcfc1f6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d66236-f107-479c-8f69-6856e0be8bb6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d6efe3-694e-414c-b519-21cd7fd45d13</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d748ab-b9e2-4fb8-a845-2f3092478a10</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d7a07c-0bc3-41e2-b7f9-99b51ffbe815</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d7f611-fab8-40fe-bd49-0a92d30588e2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d81e2b-c7bf-4bdf-9e0d-e522f979bfc8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d8527e-915f-410a-99b0-5b66b088c432</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0d887e5-5428-46fa-898f-eba9d75b02af</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0dacd7a-b2f2-46f9-a1d8-6058117485af</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0db2d1c-9967-4367-832b-cb674b060857</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0dcb25a-fa3a-4b71-8a29-8058b006ebbe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0df3018-ef6c-4d0e-b3d1-0572ca994fd8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e078b7-fe44-435d-a05a-890b609e153b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e0d5f4-1feb-4b03-b81b-69a3641a9f79</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e1c325-90af-4827-baff-fbe359a1b279</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e1fc5e-5c76-4400-8eaa-fb71fbd599b1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e226a3-f06f-4068-8b25-7dda4c871620</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e306de-fb47-4d77-b69d-701499b983ba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e32cae-704a-4f50-990c-1da420f1a5d3</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e35c9e-7bd3-4c8d-8e1a-d4f739cbecc4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e3bbc0-9270-49f1-9711-9e9c5ad89dcc</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e3d926-0e84-41e3-b8cc-81a4ae6a5b30</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e3f17c-ac9e-4cc5-818d-4735f77534f9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e3f3e4-0a2f-45a8-967d-993f8f4841eb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e4e8f5-fd44-4ffb-82b1-904a662d88c7</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e5eab4-b82c-44c7-9a6a-21af8c3664d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e5efe1-c7c9-44a3-bd13-3d5b4199f3f9</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e7c18b-8c42-4a89-b55b-354195227ed8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e89cc3-74e9-4f80-bba1-e8b7cb8062ba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e8b98b-2fc3-4819-a423-387ad2e16153</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0e989ea-31d6-42b9-a311-7824e832e4ad</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0eb0987-e15f-40ce-ae67-fbe6852fb70f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0eb8736-ac91-4bae-817e-c52392988934</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ebe1c9-eb05-4f5f-a194-493e88185aaf</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ecbecb-288f-4ebd-bf9d-35e250b9f67f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0edfd7e-9b54-43ae-b6c4-a5d7291697ee</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ee6315-937c-4404-9106-6e5b8cfa3926</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ef4da2-a990-4040-863e-5b033c88f28e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0ef9428-bdeb-4321-882a-562ed3c9c04f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0eff946-b630-42b4-a4b3-d657dd1af840</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f1db9d-aafc-4ab4-a8da-14da6dc3a118</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f2bbe5-624e-477b-8d7e-2a572116268a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f30835-6f1b-4daf-ab82-228861313eb0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f4fc66-bf10-4d6f-a5fe-74aac1e75814</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f56ae0-c773-4759-b177-30988fe790db</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f649c5-40fc-4311-850b-affa3db304a8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f81cb6-1489-47ad-993f-eb3a82e400f2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f885b1-ea70-47f0-9635-961d9dcc8db1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f8b881-5eaa-4676-b8e0-2f6a157476a8</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0f8ea55-5f89-4697-aafd-75f3972a647c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0fa9c42-d97c-4b08-8f41-c563502b1fcd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0fbc24d-f744-4e05-9326-990ef5cb728e</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0fc6fa8-1fe0-4158-ac2a-6422cf912f9d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c0fd017e-ffec-4727-bf9e-ceae4e5ae7b7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1000210-10af-4919-9e45-227fd4a5ffc3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c100ccb8-6c8d-4381-9c7d-d4358b33653a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c101b5fb-74bb-4a1c-9781-27f6e9109e52</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c103296a-0042-4226-8f81-5f42dcfdfe68</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1038813-c23e-4fd0-8f72-039ddc961ed2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c104d298-a6bc-49ec-aad9-e9bc0a0a9b95</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c105db98-931c-4a40-bcaf-756c16595f1e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c106cc01-3881-4bea-b76b-cf976dc53fc5</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c10717ec-799b-45f7-a905-6c70fe6cf7b3</loc>
    <lastmod>2024-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c10837dd-8f2b-4b65-8754-c8a8aac67c6a</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1086109-c641-419b-8aa4-81350c69bf2d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c108eb5f-4fcf-43b6-a2d3-9caf0560bcd6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1098af8-6978-4b75-85bc-fc6f07eeddae</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c109ff0b-2fc6-4ba6-b6a1-345792717787</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c10c4d9b-fe34-4130-a826-56a3894f73bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c10cf1bd-82ca-4e6e-ae19-dc2a83ea96de</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c10d73ee-596b-4ece-8158-d943595ed9eb</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c110b0a6-af70-450d-b4b6-b916e7608db7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c110e349-7fdd-4ddf-94cb-46e71a15babe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c110f4c6-e887-48bd-bd46-0a6416d0f5ef</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1117a14-32fd-4ad8-b232-124187a01201</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c112383b-170f-4cc3-bfab-ca1c3a50c4e6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1153ad6-f1c5-4008-a035-893ed51f98e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11558e3-d10c-404f-9bea-c7d8240a9cbf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c116d1fb-9558-47c0-97ab-6d0314129f2f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c117235c-eedc-4882-8b29-8f1aa66444aa</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1172df5-4f93-4af2-82eb-dbc6724c6231</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c117c3f6-afd2-4281-b720-b14a5c7ef0ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c118109d-f0b7-430a-9f53-af69a5234ed9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1188936-1655-4226-b0c7-1187859d8254</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1199efe-2453-43f5-bc03-2f1c516870aa</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11a189c-aa69-4ee3-a4d4-cd6303353e5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11b3859-a1fd-4e3f-9227-8ee63ebab184</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11b75c9-39aa-4fff-ae2b-813cdd7c494c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11bbccf-de28-45be-9766-36bd12a6c871</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11c04e8-e280-435a-922b-a9f30e61cd8d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11c4cd9-6e07-478a-961e-19f2dbe9974c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11d0ce2-2952-4c08-90e1-ca1cb138bced</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11d12fe-6737-402c-ab18-25215fedc8ce</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11d3521-54e2-4f73-ae9f-25c639f7566d</loc>
    <lastmod>2021-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11e5b4c-c4e2-4b58-b8f1-85c1031521a2</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11e6f8f-cf27-4295-b00d-ade7466fd46e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11f22f0-e49b-4358-93ec-1083454a3b93</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c11fd506-a49f-4ba8-bf52-16f3436a3d2f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c121067a-d075-4d4c-a65b-87798ab36294</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1218690-8d30-433f-be64-0e41acf2843a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1230082-3d2f-494f-99a1-7598123b0fcf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1239ccd-cb96-4135-91af-73e019b3ae1f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c125ca4a-59ba-4ffa-9b1d-6bf84ea4f2d5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1262340-ac17-46d6-a9b7-16ca6b094ce4</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1271a13-679c-44b6-808b-e2e6c05dd9b6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12833d2-6b74-4ee3-907a-d5cf1d17aa63</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c128552f-df6f-4a95-a7ee-283d5fc32cc4</loc>
    <lastmod>2023-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c128fd1f-c8d1-45ec-8a9b-9bdddb771fc4</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12b16cb-1456-4f30-87f0-a0f9c283dc18</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12b5b68-0a8c-477a-889f-57f25c844fd4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12b7166-c4d1-4f31-a5b4-a1525f498f21</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12beb16-6656-44d4-905f-6a04a21bcf5d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12cfb3a-9a61-495f-8c47-93aaa65eecc0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12e1df6-2cf9-4820-a610-2ae3b849d703</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12e394c-0fb2-4b2f-915c-bcedb54ec921</loc>
    <lastmod>2023-07-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12e8c37-0a0d-4c35-ad3f-18b79a85f975</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12f5443-0e69-48a4-8171-0f0fe22c588f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c12f57d3-12e8-4d8f-b43c-5c262f1fe568</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1300c8d-2c1c-4951-b2ea-f19512dd7071</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c130c85e-cb5e-47e0-8982-5bd8ac365f19</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c130d70b-e36d-4082-bb4b-d7336defdf6d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1316b92-a357-4912-8b2f-c71ffd332940</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1318997-3979-4e77-b6c9-8ed3807c1fea</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c131b198-01d0-47a0-b7a8-5263353c65cd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c134b85c-2154-4bc5-a30b-60d24649a92e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13503ea-2778-4555-a9b6-f3c808a1896f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1350863-1d23-4286-9472-7aab1c9f188e</loc>
    <lastmod>2022-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c136ff8a-f90d-4235-98f3-9c52e5d6301d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c137cc20-9b69-4a18-b3b9-2819256934db</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13852da-a5e2-403f-9ba5-27918670571c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1389844-1926-4376-9fd6-4338ee445aa0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c138c9ca-dd9c-49b0-843a-4621c10ccf03</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1396cc9-1cd3-48db-99bf-112e05f2b601</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13b390f-c969-4585-bd42-9336c0a3c575</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13beacf-a707-4c36-be3c-0aab44e7874e</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13cdcbe-b566-4d08-87a5-ddc41da0fb79</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13d1a72-5419-4bf7-a11e-3d818611916e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13d5700-ce4b-4fed-8706-c4c07a61c2be</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13d5c00-549a-4117-b5ea-c4084c9658b0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13e1ae0-d553-4c47-8a23-bbf0d9052125</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c13fccae-a0df-463b-bcc5-c50a3b62cb96</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c140af97-ea86-439e-93e9-eb45fe059549</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1411b07-82b6-4ce9-aa11-e13d4d47fc0a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14140f1-2364-43ef-84c5-bc1bb2373720</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c142c4fa-41f6-4b89-95d2-224938495bf8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14337a5-3a85-4f5e-a8cf-e74094783ceb</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14407e9-cd4e-4c1e-b121-99953a702970</loc>
    <lastmod>2020-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1445475-7263-4730-9360-0e9303cfbfb5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c144f12e-a9f3-42bd-8aad-26f2f4faab2a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c145078e-4fd5-4119-b4f2-91664eff7c78</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14594fa-33ad-4235-8b89-bc4d8e2e1cdd</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14928ec-8017-4368-8645-18e66aaa578f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1495caa-8a9d-4ad8-b8c6-b8e4ed1070a1</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1497bca-b364-4938-a484-30e866d67c42</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14a9afa-c8c5-4635-9e4c-e4273b52dcb8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14aee91-e1db-4b37-974a-bbeb46e730c4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14b8a2f-f38c-4cdb-aac7-8ea598c80a95</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14b8b8e-54e5-4388-8437-6f5937313f37</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14b9dc0-9332-4624-aca1-7351d3131238</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14cbc8a-9707-4fa8-8380-18fdc3b7ace1</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14d01e1-501f-47ba-967f-2de3805a88c0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14db989-1a73-4116-a092-b8057171ab2c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14e4879-02d4-4661-aff6-9e64e2cc1c80</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14ee6c7-2287-46dd-a071-7727148b8d4e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c14f4dab-26c9-4b27-a73c-755fa4e98397</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1501ae1-2796-46e8-9fdc-06fffee6d34b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15058d4-da60-4dbd-bcac-e29d0fbebf61</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c152a871-b57e-4189-a137-68b7a7d2641e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c154b269-c784-425d-b00e-ef0cb5a315e1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c155ab31-3ec3-4ffc-9fb3-48209cad6ad0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c156931d-1447-4d8a-a5be-c8036f6b1bd8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15765f1-42fc-4c7e-86a2-541c14317c48</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c157ce6b-b53c-4d0a-82e4-dee8c2ded4f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1580690-8f6c-4808-938f-871fbc2e2602</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1584931-9ebf-4eea-b3c6-ba59e6367763</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15998cd-93ec-4d78-956d-5a5ca333576f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15a04c4-8901-40ca-984a-cdad521c63d5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15bb247-844a-4b7b-b625-81dc4dbfd4f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15bc2e1-df84-4e1f-b776-b8ef0e8d7b25</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15c9213-6a7e-4a64-8a79-d685a471eae7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15cc490-468f-420f-a062-ebe084cb0764</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15d1f81-6d99-48d0-a171-1f74ee7a7f63</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15e3af2-76f5-4e98-b3f3-017047f8034d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15e6a12-7ed4-426c-9388-45eea8d3f25c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15ec2cd-e31b-492a-acc5-2a6a084ddda3</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15f2d41-2b72-420e-b417-95650e909c93</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c15fba5f-6749-48aa-bb53-9c9df26a5a12</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1600fd7-3088-48bb-b70d-6dd1e58ddc59</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c161cfa3-5be5-42a5-bf8f-a53b53e6db6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c162710c-afb4-4ded-b7fa-ae97e8a7a9b5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c163d230-921c-43aa-a89e-d694653a9e53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c164e5dc-4a88-4d50-a036-90bd28088e63</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c164fa1a-0de2-4c76-b3f8-8d05bf8a62b4</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1665f60-9cfe-4f13-834c-be191412f1a0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c166afe1-6bbc-41d6-a99e-900d009f6476</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c166c098-8f66-447d-824e-3b880a0964c1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c166d94a-4944-4336-8d25-224a92c7a770</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c166df10-b441-4ed1-99e7-1e9b5a1b5691</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c167ee27-6cdb-4654-b894-ccdad597104c</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c169476e-9088-4cb4-966e-a05ef1671722</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c169ac2f-531e-4297-b6f2-c23a5e9e0c7b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c169fe80-9013-4ba2-86a3-f9eb5b584257</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16b3408-0b65-48c8-ac2f-98194df9a6a3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16ba6c5-e71c-4602-a7ed-4b625a09619e</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16d11c2-817e-41ce-85a8-5d5c4f49ebf8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16d1cad-f5b4-49b7-8b1a-3c3c20949363</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16d8412-c4aa-4f18-b5ef-f6d7a3cd5cb0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16d91ce-7feb-4445-91cc-1d2e2252575c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16e6525-3df5-4a66-9e57-fb492aac225c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16ea14d-536d-4b26-be58-30e32322d2ea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16eda2c-5f38-4e9f-b1c9-977c0e016fc6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16f7618-3017-4078-ada7-4d76fb18b045</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16f78fd-b85c-49d3-b5d2-8edb98c8005f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16f9d45-097b-4823-a674-7907120ed227</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c16fef60-47ff-4355-b1c2-648442ddcc02</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c170300f-6d1d-4bb1-b89e-e03816bbd34d</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c171ac47-f9fa-4a2f-b9bd-afd2f94ef0f4</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1731fc1-7373-4836-bae8-8a10701349c6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c174294b-ada7-4094-bda6-f312bfc59527</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c175ad95-2ebb-4227-978b-d0551fe5582b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c175df82-afae-4937-bd99-76562164644f</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c175e8cd-3281-4cf9-beff-ba6b8b15b876</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c175f4f2-2b7d-48b5-85f1-8615024acc53</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c176372a-1acd-4dce-949e-53cba54c9ebc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17662e3-f3dd-48cc-b518-21f7753abb25</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1778211-1070-4662-b2ab-b564a90c3853</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1781d3c-ea18-4499-8977-e1df1ba0e758</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17832e4-df56-44b3-88bd-510d3334567f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1797bc2-f7b0-408c-b8ba-74d71fd895b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17a066a-8e0c-4e09-8a9a-6e0d1d12e7ca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17b5096-459a-4080-8db2-973aca860e98</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17b98f2-af47-4add-bddf-6834e5075b4a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17c509c-0988-4d14-9ada-7298f6ed9fb4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17c8dd1-87e2-4ba8-bd58-ec76d202dd55</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17e76a2-ad46-4a02-bcf9-bf65ddb6efcf</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c17f1a34-4881-4be6-98e2-3dac79974eb0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c180bbdd-ac1f-49f3-9fb5-8595740a3d38</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c181476b-e588-4a50-8cea-06c3a793e13f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1829504-b1bb-46f8-9502-d1cd93dbefd0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1831f08-0187-44e9-a790-9020904c54bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c183d660-4fdc-4be6-a223-c12b40bf8d8e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18621f4-3f54-4957-b8c1-abf4d14eeac1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1867440-839c-4fe3-86f4-5b16b336cedc</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1882e8f-5aae-4256-8fb4-89e95ce48b48</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18850a2-9cd1-431c-8ed6-de5080a32222</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c189b20a-c863-4c1f-9f00-b1684bee3a3d</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18a71a5-0f39-4dd8-bd59-1851fa6dd82e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18a7928-a50e-4ee5-a225-ffe04ea94080</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18ac3e7-8d86-42e9-9d74-b02edb86a8f2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18ae388-c985-411a-b052-4064cfbaf4f0</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18aed05-f1ee-4bff-86d5-cb084a94a060</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18bba30-3a96-4aeb-b29d-19e280d5ef77</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18d0010-d31c-4dbd-a851-5e80e16b7357</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18d2c5e-3e9d-4030-b136-f78432b8d245</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18d6cbe-5c94-45a3-887b-450355df7174</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18dbf9a-ef97-4d67-ad59-8106cac5063d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18e1658-8094-41e6-b36b-6cf8ae3c0d4e</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18e8076-4528-40a3-9ca1-065b93e49795</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18ed7c0-77ef-4260-827a-f0e93d58fc1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18f1980-54ad-4eb1-be5d-b53eecc6be2f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18f355b-9fcd-47ab-91e2-0a37b14c327c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c18f706d-e029-4444-a668-858644c77d8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c190110e-cad7-4b6c-857a-d2ba754adb1c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1907b6b-0273-4877-9c86-1a691bc39b00</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19248d2-9be5-4361-8e29-b5734ee73e33</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c192ae0e-f9e1-4f22-809e-24f4e5da9960</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1930fa8-9ee3-454d-a2d4-c435c5309a9c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19316fe-508e-4643-870a-7e4a351b6b26</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c194c59a-9454-452d-9f8b-11774cea7ae0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c195f46e-b138-4776-a2cc-03699395cf44</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c196f8c3-2e61-4186-b82f-99bfec607740</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c197a018-40df-4f99-89dd-efdfad15958e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c198ad12-1e8a-4d2c-8c20-616475c98b88</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c199438b-7053-4234-8f40-8974bfa5f899</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19aec5f-8609-4e09-ae5d-5d22c899799f</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19b5de0-5db1-4016-8b64-fdabb2042021</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19c087b-8b69-4686-ad01-6c7fd80f9bfa</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19ccd54-2f3b-47d2-acf8-b83581c0754c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19d4dad-9ea4-44b6-ac79-755c66ad88dc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19d5c68-d43f-44c3-acfa-e84eacd58acd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19e046b-ba58-4855-9b93-3d50382aa37b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19e821d-9c71-4713-9e2e-df8d8ba2383b</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c19feb48-1a48-4d0d-b5c2-6407347fdb10</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a00322-362f-488d-a239-45b7d856430c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a016cd-02dd-4f0a-b01b-3773125b5739</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a0a97e-f226-42a9-bf2e-1cc2d695c479</loc>
    <lastmod>2023-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a2d45a-13b2-419f-a88f-6f46a87eb381</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a48fac-0e32-43cd-8a97-4e68e2cebeb3</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a51725-b0ef-4443-9cc9-9625f728c216</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a539c1-b908-4e29-8c9f-531587bb86b4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a59d90-72ba-406c-9e2b-ee17ecea5b2a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a6d1b7-6dc2-4638-9956-5b1c7ffdddda</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a7b215-b8b8-4f45-a40e-dc81181ca5d3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a80637-5e75-4339-94c2-8fa12804cab1</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a822c8-d26e-4e8c-9e48-27609bf9b9ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1a829b4-c62e-4181-95f8-3b466e8f984c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1aa15a2-6e6d-4592-8c63-f090decff36d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1aa2f1c-4208-406e-a36b-5b44d30d39f9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ab100a-09be-4745-9561-eb7f09217bbd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ace690-4eb7-4d1d-b44c-0318543ab143</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ad30be-db5c-431e-a14b-a0a76d62ba59</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1add2ef-e83f-463e-9aba-77f398ccac4e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1af02c3-49fd-4e58-abde-bdd05b11df00</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b05d4f-4859-46a7-9f42-4a579e42d21f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b07987-8b0e-40d9-a6b3-eda4701eb1d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b0a44f-40ef-4b82-8141-8286bd8b1321</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b14956-9a01-459c-8e38-37a6e2eba2b2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b1b44d-769d-47aa-91cc-704f1898b44a</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b2665d-b2a5-47e3-b8db-fd059136fc0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b2b909-61fd-43ca-8838-1d9c2bfaa25b</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b3e677-9bcf-4ad5-9b80-fcf820c0a963</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b553c3-311e-47ee-ae87-92c65a72074c</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b6116f-d6e0-47a7-811d-62d612e4d060</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b664e7-7370-4211-bcf8-5cba3854ad96</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b6f420-15bc-4326-95b5-131387d9d0da</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b71245-dc23-4f46-bacb-b02a0f78cabb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b7445c-f359-4fe8-acf8-f22c8d1aa5dc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b8fe0d-293c-4697-84a6-3b7b0e98c9a5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1b90f99-d45a-4b14-8b30-b34a34f6f182</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1bac2f8-fb87-48ed-879c-97edf57886a3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1bc43ad-3ad3-490c-93a7-9066674842f1</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1bc4b2d-ae1e-47c2-9b13-d22959b0fea1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1bd5743-ad43-4c1f-8fd9-d563e32a64be</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1be83d2-579e-461e-9bd7-06c020e6a60f</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1bf1bf4-d95e-41e7-a6a7-bb80e49f51ac</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1bff3f6-053a-4de1-a0b0-89344fc77076</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c0117f-9202-4c60-8955-f2cb7dd93df2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c02398-b83b-4e9d-a63a-4dc607cf2b06</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c0a72a-cd0d-4ce3-a1ac-40bf762ad4e9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c0dc09-53a7-4a68-9486-a6eabc06a23e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c16893-51e7-439a-8888-c60d47b356cc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c23615-ab3d-49ca-9239-b84bb6a1921e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c3765c-52e8-48c8-a11d-e6dcb2db207c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c39b3a-980a-4213-9803-f100c986291d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c4980d-4fe6-4209-b0d1-6eae38ae68a5</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c521fc-b632-4b4a-a1ec-4b40d6cc92c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c52c0f-858a-4f91-9b67-6fe80f610339</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c5b8f0-ca03-41c3-9638-0c9617dbb1f9</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1c65721-9311-4a23-add4-a8feb6d2542b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cb1511-1d30-4b92-a620-bf95cc2b4e20</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cb69f9-9c38-4b41-98bc-ad7b50983869</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cb9cfc-525f-4782-b0a2-5d4691a1f8f3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cbc280-849b-4324-8345-6e422d8af6d0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cc55d1-d735-4cdf-b90c-a432c114a441</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ccb62b-6cdb-4517-9241-225dd97c7144</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cd17e4-d086-422e-ae1d-c245608dff0b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cd4797-0c8d-4337-99b5-4be4e886dc53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cdfef0-1a21-481f-8dbf-717a5c72830a</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ced17b-58f7-4e5a-b168-a3cd3d6ec4e3</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1cfd99a-587d-43f0-b0bd-25d14ad33dab</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d11283-fc05-452c-be72-2d3612e096bf</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d2aee3-5339-4ff1-9071-b7d2f01a55c4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d367df-21b2-41a9-96be-a3482856fed6</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d3aa1d-8ca0-4742-aadc-72d0cdbcb273</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d4ada9-fd6a-4780-9d44-3099fa05fedc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d7bc5a-132a-4bbf-b277-96b694166707</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d87536-97f2-4726-a36e-999664de9272</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d8cbf0-20b0-47e1-9f11-84709a03b129</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d8dabb-79e6-44c8-bcc1-5a3e5378b9bd</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d8ff50-0c23-4ce8-9eac-4b862fcac627</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d9f58c-c66a-41da-b388-c9afd7532ab2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1d9f855-8c72-499d-bb25-672cde21ee2b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dca3c0-70f3-4e4e-bd7c-ee76dc9758b2</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dcb26a-9719-4292-8a71-6c59cd27472e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dd2b5a-98b5-4b67-b5e8-710d2e902fb6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dd71dd-6448-45a2-a7fa-a2d5b1d75804</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dddeda-3daa-415d-b074-660095cc7e8d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dde73a-6ac6-4b89-9847-f0dbbb23e9cc</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1de142c-5618-4237-a1b0-5821349bd2d1</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1decabe-6c39-4a81-885c-364eb467303e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1df6491-8629-43c0-85d1-d06a21f7853d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1df728f-1228-47cd-93c7-fe1820967c46</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dfcf5b-8489-4e5b-a7dc-97d00935e39c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1dfd4ae-b363-400c-86a7-46fefd5e7443</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e04314-2527-497f-bbd0-c96ba70bc399</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e1b8ed-b1e9-4a4d-b2f6-52a46a71068a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e24392-6fb7-4cb3-a06f-83c4eec1244e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e326df-3c73-413c-bc46-a288aad94826</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e45429-99ef-4ad8-910a-4ba948a462f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e511e4-a90d-4370-99a2-12c54363c6a1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e568b5-7b30-494f-bd26-3b6d88c4c3d1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e56fd5-fad7-4c78-a960-d85ff4815440</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e69751-e800-492a-8c13-ac2637678ce2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e6a08e-e438-44b9-b088-1a87a71bc84b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e8014f-e9f3-417a-9880-024d3c5da0fc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e8e097-1d92-412e-85dd-77cef0aad4dc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1e954d9-e49d-4285-8c06-a8a9f0b60aab</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ea763b-e4b0-4f42-8dea-4e61c85e062e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1eaf164-bf77-48c6-985d-9684522eef46</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1eb1727-ef81-40c3-ab3f-c4db00b8ad91</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1eb5024-e939-47d1-9a86-a9e27ed3dd47</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ebed7c-f38a-49c9-be54-54959a78884e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ec2609-d602-4512-b7d6-648894f77292</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ec74cb-a23b-436c-a804-09d5857ec338</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ed7f05-2aa5-426c-b919-9f71e8afb6ec</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ee3aac-68d6-4374-9fa7-70198ade4f02</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1efb63b-c9de-448d-a643-18829e5bcb2f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f14d7c-0afa-4733-8524-f3024c0ad007</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f1609a-35b3-49ca-9f90-f69f0175554f</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f1cd93-c908-4d25-a74a-437411699d6d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f215a0-c96b-4cef-ba69-0c4a0ea35d93</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f246b8-90dd-479a-b47f-bf8d471c3e27</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f330aa-da60-4162-919a-849687d4942a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f369e3-42ce-4dd4-8584-00e1a9eb1fcf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f45b00-656a-4c20-b2f1-09537d788c43</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f6ac7b-ab7d-4602-b4ec-4786bca2666a</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f7002f-696d-4cac-86b6-195ad205cf17</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f77692-069b-4c08-88a2-306f8ef31077</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f776b9-3995-40ee-89bb-270a6a8264da</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f897ae-8c2e-4015-9c6f-a1fda7b97290</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1f8ce70-4ddf-4cf9-a757-a10766508395</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fa6330-8080-42c0-8c50-4d436fc891b6</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fad962-ac2a-4fbf-ba59-754f7fb6d99f</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fbd2da-5a34-452f-b6ff-8e1f16aa09b1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fbe351-ce51-49f8-b22e-d759a078a94b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fcb84b-b5c2-4fed-b022-9c74b658cd0d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fcdbe7-0039-4c58-9921-c2884e8b6881</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fda539-18f2-4bf2-942f-6652e9a6aea0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fde339-5523-44c1-98ef-8b6b3d17ce39</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1fe8848-7a55-4216-86ce-82efa963844f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c1ffba3a-4374-4dee-8811-a8925b141923</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20030c6-d658-40f6-ba0d-7461c3b6eb08</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c200346c-5c67-4d6f-b32c-6f0144832e90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c200b724-a86a-4971-a29b-a6e72a1dc56c</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c200bb76-1da4-4d91-8137-67e5ad62cb53</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2011051-ef22-430f-a7c2-45b9c7389746</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c201c72c-cb5e-4d16-952d-a944b3520b7f</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c201e60c-f767-4ba9-9b72-240a6efba920</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2023cfa-dd5c-4766-993c-3d0b8379d43a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2026b41-ac2f-4e3e-9ac3-59072481fd37</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2030c08-dceb-4e24-acf9-8828a156ef1c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2035a56-a574-43d1-8ea1-62fef8edd3c1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2036320-4411-4bb4-a38a-e55f4d2def2e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c203f1af-6573-44b0-a3c1-e77f7db30f18</loc>
    <lastmod>2023-02-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2045a64-bd61-4e07-a284-5107b45cdbc2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20673f6-5a54-4fa5-9f04-41b705dc3705</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c206e394-3b4b-4a1b-a0de-ecf2fac3bd8b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2076ee1-f6e1-438c-903e-c44b7bd6307b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c207a498-c851-4167-bfb7-3f5ddc5e80d2</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c207d6b3-f5a6-4db2-b9e8-6ce476453f7c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2089485-0a42-41b8-b0c0-e5216a37a115</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20948c1-5a52-4d77-a351-435482da49ab</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2099529-0442-4da4-862f-81e7390ff1f7</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c209e38d-fdae-4e40-bc6d-1f5213e13b00</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20a3741-166d-49d0-b1af-dcb857f81a2f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20a66ec-f129-4712-a6a8-875d9edbf152</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20b102e-fe70-4617-a0f7-8db5edd301fc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20d9018-1fb9-446e-a4fe-e6560e4d3ab8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20e773a-3b47-4aa6-b6a1-2086484c8412</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20ec61b-b02f-4dbf-b050-0ac37c268154</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20ed745-6a1e-4422-9e34-b7c0576048b4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20f26b7-1d8c-4ed9-87db-312d72b87689</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c20f6da0-88bf-4897-81e4-3c4d20cf6bef</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2106747-8323-4c9b-b10a-3d18978f78d4</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c210b31a-df9d-45eb-9221-1f138fc0c88b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2116a0b-12a8-4363-aef9-cc608183cdd0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21292be-e5fa-4970-92de-f79666f0c772</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2131015-8fa6-4530-8bf0-35fc05e3077c</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21555fd-131f-4086-8c2a-2356ff5ddb1f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c215b11d-30c7-4c4c-b224-aac5233e9148</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2165091-e731-47c8-b41e-6f2c2ce8e0cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21658b5-413d-43c2-82d9-bf7066b4cc50</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2170697-0cb4-4c64-a001-17d2958f3d80</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c217784d-e5f7-4a2e-a072-12ad19886dc8</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2180f4e-2b6b-4f1c-b9e0-28d2e8ba71c9</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21883fb-a7cd-491b-8e82-21624785954b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2192521-3a8a-45e5-a96c-0d2e7bdc346a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21b17fa-f9d3-41ad-9a2e-c170ea0971d4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21d0129-1412-4325-b5ba-25af13abcd1c</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21d9f24-20e4-4c73-9295-1d911c83e52e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21e04ae-16c9-4630-ae6c-4a29174a7180</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c21e4f1e-bcf2-41ec-b559-3e6be443fa43</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22024a3-e48e-489b-b385-f9689249a656</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22038f1-f414-475f-96a0-bcfe765cae42</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c220783d-1f1e-4b3c-b363-8a1c99f00b1c</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c220c70e-ad46-47ed-a1a2-2f72d68e015b</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c221403d-f8c3-4132-a6cf-6c8c5f2a5ea6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2224764-d626-42af-95c2-313ff70d3410</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22329fa-951e-47c0-b7bc-3b734d34c5a1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c223647c-4313-4ca4-b856-7cd2971fcf5b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c224418b-355d-425b-b41a-da94132d514d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c224a450-c637-4e3c-81fc-9021182fbbde</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22574a2-2a2f-4434-a970-84a3f080622e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22683ea-b4e7-4c7f-baa7-4f1b948700b7</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22685c8-90e9-4287-ba73-f07012dfb180</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c226fff4-b44c-4a7e-b246-debdcd446d23</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c227604b-0c33-4161-9a01-97c875927125</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c227b38a-2120-4267-8fc4-360ff42a005d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c227d24c-9366-4ea3-812b-0b4e5abae93b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2284ce4-9ebf-4462-b499-650daa7957d2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22a129f-740d-448c-ad95-2021926a4476</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22a757a-3da9-412e-8e69-d191368da380</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22b1b41-eb4e-4819-bc1d-30402e7744e0</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22b5b49-1d29-4d64-8a47-1184922144f9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22b8f60-9c63-4baa-a658-9b50ab80be19</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22d9aa6-8420-45c7-96ad-6244b006d2f4</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22dab20-b698-4800-999b-c51ac4564609</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22fb2b6-5ee4-4d9e-9582-54ef7fe5fc1d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c22fe75d-01a5-497a-a9b7-6e9966e0570f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23124ea-f70f-42f5-b5a0-16932e87a000</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c231813a-3e36-4693-b5e4-2639b7a76d99</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c231bdfd-67ba-4183-b542-c1a14195331d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2320d58-bdc4-4c33-9bfe-0da91b1e17a5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c232acc4-fb3d-42a6-a1c0-bf2d0798b3e9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c232c12b-6e35-4e02-8717-84fa43e4cbfb</loc>
    <lastmod>2025-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c232fa29-d630-4150-81c0-26b02c889abe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2332ff3-adef-475c-9d06-cd8c4fe22b8d</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c233350e-14d5-420e-8ef7-f35568808838</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2355d62-d0ee-4e45-acf3-f6aac81dbc85</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c235ceb6-49cb-4d1f-a87b-d2058a8f5774</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2366f49-0949-4759-bc1c-258df4378564</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2367555-5949-48f5-9a1a-0189b4e2e688</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c236dfb8-7d83-4f7f-87bf-4bf494aa7151</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23751f9-c534-4faa-91dd-12a5e491f4fb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2386fb1-a274-467d-9f2a-88be91bac416</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c238e7c4-65eb-471a-af25-707b05f82752</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2396985-d65c-4cec-b4d2-b71d0925c9bd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2399661-54c9-408e-8f49-6183475549b8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23ab496-de40-46af-b130-09f02ff5e5d7</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23bba90-d138-4f89-a705-c088c4deb9a4</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23d4823-0289-47ee-8625-9848ea461c94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23e9d00-ed81-42ed-bc38-9d2daffbdfb9</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c23f9fd2-57a5-472e-ac3c-350b2d834fc9</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2408046-6043-4941-a5e3-1735e6a2a5fe</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c241235a-b8fa-4730-a9f1-f59d9bc7a302</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c242d035-df15-4dd2-bf70-ee35f8ca049a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24319f7-6354-4626-a6f4-a4545b3ce404</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24334d9-e76b-4900-833a-fb5eddf4cce5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c243bf24-31b2-4241-89c4-618805f31588</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c245677c-1c44-4ee1-8f9a-718213c729ce</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2457f71-b253-4131-8415-3044e495a2c5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c245eac1-f969-4bff-afb1-8c38af022e09</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c247b26c-0cd4-442f-9426-429ae64f3242</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c247b9c9-b575-4c95-b053-45fecb9069d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c248bf22-2d22-40ab-a8f3-586f09a3057e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2496c98-f5c0-43f1-bb1d-cac2f949d3fd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24b2044-aab8-4251-b4ce-83a73ef723a1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24b9b89-e634-4228-a375-6bfaa710599d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24bd9a5-c5c0-43bb-bd74-dafefc3bcb4e</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24cc6cd-23da-4e7c-b35d-6f148562ab10</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24d6e35-7461-4c03-a591-0eb5c85d2d17</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24e0970-16a2-4bc2-97eb-5e8a01870266</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c24ee311-99e1-4ce9-863e-7ea41e53e2a3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c250a2d6-996d-463f-a3af-288b5999f352</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c250e06e-7ca0-4b20-af06-b6388721501e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2516cfb-1824-48b9-b214-ff1b22e5db6a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2517dd7-ac20-43ac-ba62-21548c7daa75</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25223ee-2a5f-47ce-a304-d56dd9127e76</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c252272b-5a8f-46b9-ac50-504cddd64244</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2528f02-ab6b-4ba3-a073-69a9ad196c4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2536172-2b21-4a23-83b8-1760d91add75</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c253f173-13bd-41a4-8512-aa2c553d76f0</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2547034-4aac-40c0-871a-aba93dbb59c1</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25494eb-3423-4041-a782-4d8463e51297</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c254d07b-5ccf-40d3-b9e6-6ec836666400</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2554f70-9a99-4b0e-955f-06fe81fb95c5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c255b3b4-b69c-4c81-8c2e-8392fd862f3a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c256d727-b2d6-420e-8d0f-1facfec7aac6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2570781-bfbf-4e79-b610-fde7c2fc4915</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2574510-735e-44d1-936a-d328c08b401a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c259478b-d60c-4530-b34f-71d2c8b027ea</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c259eec5-ad44-4bf3-b768-4cc910fd8372</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25ab209-6d54-4fa5-a77d-2662bfb9b422</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25ae0f7-e713-484c-95f7-0ee72a5043a5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25b1c9d-63f6-4dc5-8852-c6bf5b24e71e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25bd722-2e6e-4c2a-bc70-8eeb70db2fef</loc>
    <lastmod>2020-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25c6498-9883-4f69-b8f0-765d3af7c4f5</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25cad0d-e582-4626-b1a0-0beb7381da61</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25cb07e-4c16-439e-8920-9e8b8b1b28b8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25cbcfd-80c2-4a94-b78d-7c6d7356450e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c25ea22d-245b-4024-959a-a3cfca348297</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2600db6-3cb1-4862-a19a-b3814c4e091a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2603758-8b75-4684-b89b-1bb2eee6173c</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26045c2-3aea-49f6-a14a-6ec9e3eab981</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2605c60-186f-4ce4-9f1f-2b57064d43ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2606477-06a4-45be-b8dc-0303f3c01ddd</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c260be15-6a5d-4822-a83f-d06cba7d3e53</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2610125-bec7-4b09-b6db-674c5bfa3a9d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2611920-0e3f-4d46-90a4-dbac7c7e740d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c261b01b-7ba4-4f82-8c70-46a13e270564</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2629fd8-4d10-414b-81cf-644a9d193241</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2634391-cc97-4659-9168-35d4808e8c70</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2639598-f7da-45b6-a51f-0eb70103ba92</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c265e42e-4631-45ad-babf-efac497c9158</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2660377-8716-4774-9c5d-5c27fc9f7490</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2662a75-5e37-4158-93da-56486b0329cb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c267b640-4e32-4520-81ce-d925d3bccca3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c268a5c3-70fa-43a9-b33d-dc59e1420afd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26a7d7c-0391-421c-b787-f80e07a9126b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26a8438-3879-411f-8be7-de7ff6dc521b</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26a9ff9-98e8-4238-b9dc-cf55a99dd8c8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26af793-f5d3-46dc-b96a-1ff4816e9294</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26b097b-74b3-47ca-89af-416ce9313b5a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26bc9cb-e55e-4b5d-b58b-2c9acf6bf0d8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26d528d-c4d3-403d-8270-b4d3265a6bc6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26d5d67-4170-42a7-8ae9-7be27aa69b4d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26d88c1-4a54-4cc1-8716-77aa357ff191</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26d9dec-909e-46f6-a2fb-f4240c62f241</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26df8d7-aa6b-4503-8403-5c6208542cb5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c26e8e04-4485-4333-a2cf-5aca999d17a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27064c4-cab4-428a-a1f1-4fd0755f8cf1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2714fdf-5973-4974-bc37-e957e8761cde</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c272d2e1-9737-4234-9bce-d5eb400ce40b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2730fb8-efb0-412f-8612-de174f584b73</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2731aef-9008-4a47-ba4d-9af137003535</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c273e00f-7bd6-4102-8a7c-237827053873</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2746541-3148-4f7b-b59b-609048fdc794</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2751a69-d979-40e9-a4b3-17483b7ba52c</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27577b4-7c4e-4d3c-af0a-5396da8c767f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c276e346-79a8-495c-8d20-0632d8359712</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2775e1c-3df7-4c4b-b25e-82c2a3bb21ca</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c277da09-4222-486d-8b1d-a9ec85d0b1b1</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2784a72-bc2a-4b1d-8254-2744aa2e52e2</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2789a24-6ee5-4958-b86e-f2a57007d9ba</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2797537-bb07-46e0-a76d-1120545e3943</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2799347-9d8f-4efc-bb22-68a44963c0c6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c279d1ef-ae34-4161-b865-4fe63f6fd5a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c279e1ea-a285-4718-8589-90c35240527c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27b62b0-964c-4c2e-8027-a6c98bc4ded4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27b9437-17f6-40f5-a288-d9e5d29b657f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27bd589-4bb9-4b68-91ff-5edfb6f9feea</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27c0e19-cfba-4c79-94bc-1ccdcf0fdd25</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27c7df2-57e0-4b17-b498-dac8659c90b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27d3794-5aa8-471c-bc44-6506d35a9869</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27d3d6d-5e4c-4624-9504-968fc39622d7</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27d3f54-5ccf-407c-a637-2a55db2da327</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27def31-ae33-41e3-9e96-b22b3218c9de</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c27e1f68-a4f3-4042-a8dc-468e1e25dd34</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2820f9d-c7aa-42f1-b4db-d2817ea45908</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2830c5d-74b6-4537-846e-5b5f75469aa1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2832486-99f3-47bf-af56-cb980dae145d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c284aa12-7643-48d5-a60d-7b742303df69</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c28645b3-c033-45fb-8e40-eb768001168c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c286d1b0-665f-4a1f-95e0-ea404919203c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2875b7d-8d97-4d52-a962-14b8cf73664f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c28a3806-41b4-4e33-a85f-aac311941f99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c28c4590-18f2-42ea-ada5-51e5183f245d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2913fa6-07e2-4b80-989d-83dd1ab290e7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2930072-aee3-4bf2-8c82-7e07bce40211</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2936578-158e-4b21-ac63-069c884766f9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2936d7f-7071-48d5-8f32-9812609defe5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29457c8-7a11-4018-9523-088a4c74284d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2968294-2119-49cb-ae7c-0f8eeafe2d89</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c298cc74-7e02-4252-b640-cf51f969f7f6</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29a807d-da09-4feb-b9c1-ca2a0d405d39</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29a9f1a-f9ea-41d1-99a0-0b1132cfdfa8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29ad7b9-9738-4203-a3b3-d9b508820898</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29b1aae-d191-4f62-8bfe-6004b4f0cf8f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29b3b84-7d8c-4e05-8f4e-6127114ad860</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29b6b04-2418-4753-bdd5-b04f2f9a6d14</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29ba436-b472-48f0-a007-dfc71da7a5a8</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29bd5ad-31b3-4ed5-9e1a-2843d5acf1f2</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29cb1a7-daab-440e-aab3-c59d3bdd284b</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29d299f-14fa-4598-9c77-cfb453667a0a</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29d880c-d7d0-4c12-bf5f-ecbd2db87b43</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29d90b1-11b6-4442-bf9e-937b3d14626e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29dbe6b-52be-4420-9a5a-4c2c4dabdda8</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29efbe8-93b8-40d8-bc9b-469b8f5a408e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29f060e-0393-435c-97bb-7317aa51b0b7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29fa20f-cf5f-47d4-af5f-c242f2dc157d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29fbe6c-009b-4d03-9d1a-0dcde5557d53</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29fd28c-7d2a-4c65-8f61-e4433e06c0d5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c29fd749-d614-4866-ab80-3718146e8544</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a0249d-fe3b-4fb4-9070-c5156c73bc3e</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a06755-3652-4fd1-8dc5-f1bb049f320c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a0f222-1d45-4fd2-aa67-4ef713df3846</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a15c93-29c0-48e1-8f68-7b3be6046901</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a1dc17-ee18-43f2-b82a-9b8c63f46251</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a2c693-5838-415a-8e9b-184692353c42</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a3592f-f926-4ce8-8338-b543e66eae35</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a458a3-e82a-4c04-bce4-2052d7be2c4c</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a53316-b8f3-4934-bfb5-996e3c37d5f4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a537fc-394b-484c-b657-d8f5d8851f1a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a66f56-b9b3-4007-8174-ba254d958566</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a8825a-d3b6-4334-ab0e-371800e3e6bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a8877e-71fa-45e6-944d-38e9455e17ad</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a8cffa-30ad-43f2-9906-6bf8597f06c0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a90175-99fd-4f6e-ab5f-90237d906067</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2a950ed-1776-4b6c-a1c6-8343656f378f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ab047f-cd9b-4cd5-a060-4f097073115a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ab2f46-5b05-4463-8c14-95747a1ee578</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ab57f5-9695-435d-a670-0dad6a68b1a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ac8c9a-c870-4126-bc92-59b9c085da67</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ac964b-9225-4b8d-af84-5a19f18f0e15</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2aca9ec-fd72-4866-887b-c86723186a2f</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ad5d9d-0063-416b-947c-06cd228aacf7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ad6ed1-855e-418c-834e-477e851b2ef1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ae9ac5-04ba-4823-ad1e-d7e5e5742461</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2afd611-6ea3-4fa6-85b9-2ca5f3eb4eeb</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b02bac-45e4-4d5c-afed-d7f7df84951f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b22462-bbe2-46f9-92f1-35788b6fa903</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b257af-8307-4096-876a-629fae8c4c08</loc>
    <lastmod>2021-11-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b29b45-6c10-4073-83a2-2f7b9f5a05bb</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b37b04-7f14-432d-948e-fdd8e5f3f8a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b4c777-37c5-456d-a564-e65b6c09fc1e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b5251d-b664-4c66-b5c2-e1b5cdcdd47c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b56a0d-1a46-4565-860e-3725901edd33</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b63662-69ee-4739-89f0-66cd6bd162d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b66b4f-6954-45b6-98de-2df06cef8e32</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b7101b-c2d1-4bb6-8c23-6197137675f4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b8ead6-5388-42fb-9f7e-f0c82ca9fccc</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b90ece-4335-448f-a957-0313b7a6907d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2b91456-c855-4fb5-8e14-3d33313a386d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ba9749-a68f-4301-aa9c-0832586bbf88</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bae0ef-f41c-4ca5-bd4f-bdde8a82fef7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bb62f3-fd92-4c66-876c-bb577ce8fbb3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bb672c-03b7-4be0-b4b8-f17479f6db6a</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bbdfbe-8647-4b16-99b0-2becdc05126f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bc2f71-eebd-41a4-9162-b00ec27d75a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bcdcb0-df86-4fe1-8157-68d8a0e94ad1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2be75b1-26d0-4942-90ab-320b7993fcb7</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2bfff66-f742-4c38-a7ee-581230bf1058</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c0a91e-d16d-4b67-8b72-748ca848f94c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c14e52-7166-459e-b4b0-bb077d529b8c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c21246-d6ac-4f84-a5ac-1f4a9aa78250</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c3e066-6c15-48f9-9edc-e8dde530bb2f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c445c1-7d8b-4c82-8f20-60b82dd5ffe5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c4de94-a932-4346-812b-8f690e972763</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c5647d-2740-4a94-8c0a-1fa63af9a79d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c58fef-5d6e-4c06-a201-a67b27e8875e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c5a468-0e04-4792-8d83-66bdaa079a52</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c63745-c9a0-4ca9-b18b-a9398879b11a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c6aaad-1fac-46f0-8e72-2ec9d2a7c891</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c6b397-958f-4d44-a4ec-d274d471aede</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c6ff21-e1ab-40b3-ab9b-cbf6192f7104</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2c94a91-a216-4b9d-b082-aff6c1ae54ec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cb0ebf-fbac-49b1-aadb-648401954d0f</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cb57c5-6ac8-4f4c-901b-70ec3068a8da</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cb8d52-0590-4166-a98a-2e4409c5797a</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cbdeeb-66ad-426a-be3b-2687e104283b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cc4aaa-ffc1-4a53-a6ca-161359f2ff0a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cc96d5-37fe-4407-96e1-1137f2476037</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cd2eee-8692-4443-ac65-62e8f44f6985</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cdb207-6087-408d-b35d-19b3abb4c8de</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ce9690-5dfe-4478-b960-d682bf97ee3c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ced764-9131-4c8b-9a6b-fcf13b41c77d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ceff9b-8d32-46c9-b6f3-d933fbdeaddf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cf02d7-81ef-4876-a520-eb963329aaf7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cf585c-ee47-498f-8044-bf2e32604f4d</loc>
    <lastmod>2022-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2cfa81b-cee2-4dbf-b5e0-77be46a19ebc</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d0a4e2-d2cc-4731-a24a-b266c424e7e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d178a2-60c9-446d-a3e9-61a70afaa645</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d196b8-39a1-4e7e-882d-697c424a47f8</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d2f951-67f6-4d91-9251-14f1e3de0a72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d4f246-134d-4b70-b9db-207ae02054d1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d606fc-564b-4388-9738-1147fff74622</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d63103-ce56-471f-992c-589fb17801c2</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d6b871-7898-4fda-872a-68eb6d3b1880</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d70626-e50f-48b5-9d58-0cc4675a4baa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d89078-dbaf-4017-a558-85369913df02</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d8b59a-1593-4066-8dab-4ffe57cad613</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d8be81-8a58-4a88-afe2-cc1ac55959b6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2d903c1-58e5-4f22-9c4d-7261893f5c2d</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2da1492-a011-4ecb-938c-890356a4e2db</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2da6196-0c2c-42f8-961d-721da8f11241</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dc204a-08a3-433c-b702-f29091eebf12</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dc2197-1931-4f15-96e8-e62f22648350</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dcc6f2-0c5c-4d62-906c-b3e564c4e4a5</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dd01f1-bed3-48fb-8256-f0312d30f07e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dd34a4-3200-4c91-af92-3bbae4263824</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dd49cf-475a-44af-ad37-7b70cdd880a8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dd4a20-29a1-4140-a2c7-098ed8af2b2f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2de08ff-6b58-4f75-99d1-8d7643e5cbb5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2debf05-69db-4d4e-a4ed-b83f676041be</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2dfd810-8adc-4706-adb8-12787e3776be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e078f1-a869-46c7-a948-88434fcb2f41</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e09a27-16c2-4290-bfa7-4f1e832a42f3</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e0a98e-b62a-4f8f-b7d7-e80baf93b608</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e1152b-eefe-47dd-aa1b-e1892cf634f4</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e1a04c-fdbb-4810-a592-ed394df889cc</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e1a601-d88b-480c-9352-e93f936f3c17</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e5ebdc-a268-4c0a-9237-37dabc96646d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e5ec40-0e02-43c3-9292-f17847d60883</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e60308-a57e-46ea-8502-9d9029403dd6</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e62e5e-6988-486f-8254-8a04f1a4eee4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e63169-4f48-4a1e-873b-caa0a0570700</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e79006-d6e0-4b76-b46d-5b71f3da3a12</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e9004c-44c6-4bfe-a544-a7273933a3b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e92b28-26d8-42aa-a4ba-b0b6cfc29f85</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e95f10-4a0c-4a7d-80d3-5c41432e0244</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2e98981-e067-4127-a43b-e80847e59d0d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2eb47d5-b809-4f6a-afa4-72fbecea2c21</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ee0127-b8c6-46d4-abae-e5b2452a53a0</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ee400f-1916-4218-b56c-9cd35ce087be</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2ef0e43-85ca-448c-a078-e3b31a3f2cec</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2efcf86-7d35-4549-a0ee-7588516f614a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f0ceb6-0874-4136-91f7-bbcf4d465bfb</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f18566-4bb6-43a7-a7e4-494f46d62263</loc>
    <lastmod>2022-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f1d8ef-9da7-43df-a483-5e4c4c1108df</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f36ac8-dc6f-409e-8631-7a0b77bb0113</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f39f84-ff7d-461f-afe2-1f940dcf042c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f3d237-9e90-4ec0-bade-c70890788efe</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f4c79a-bed1-4ff3-aba6-08a076657bbd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f4d8a0-b2ae-49fb-91e8-f072d1917c45</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f59dbc-6c2e-4206-9a7f-5c4585451c92</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f64c07-2647-4069-9a62-37857b350edf</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f678dd-37ce-4004-8c07-0c66a7c4c379</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f6d2ec-8b58-4714-aedc-f933bb82b31e</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f76e54-e3ee-4dde-b9b1-2340359e837c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f7f245-fa05-428b-a0b4-76b6e925b414</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f7fd9b-d047-4dd3-94a7-860462e23e0e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f81013-8d3c-47f1-b44c-d2118a65949b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2f85fb4-015d-4efc-b3ed-ed68b7a93a25</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2fbf0da-eb56-466f-a1a0-9e88a2f66f4f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2fd4435-e6e9-446e-aee2-18c0e6a6311d</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2fd4a30-6bca-4eaf-9cc7-0b6f4b7d0ef2</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c2fd7b7e-c9c4-42d2-a015-f1c368bc3a0e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3002984-f809-407d-8a81-46498d9c8642</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30037cb-ba18-49d1-a47e-23a4eb6ba2c9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3010d31-57f6-4b83-9041-1109d1dbfed0</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3019fb8-ee84-49f5-8d08-1f1826bf5cbd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c303b440-93b0-49f4-8f41-41969823309e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c303b955-baab-4b27-a8b1-809ba833e4eb</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30432bd-c669-489c-84bb-90a139bcd702</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30545ec-7152-44a6-ad6a-60b364c69756</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c305a1ed-fa51-42a9-9aaa-38e39b50d8ee</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c305bcfa-140c-4231-ba07-b9cc48102b68</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c307c44b-2993-4ce0-b013-58d3e24e6e1e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3084429-3d68-4e55-810c-ab8311bd71be</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3084bc2-4531-44c3-be77-5209f121b630</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c308d676-4368-4175-99f6-4201cd5a7d7e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30a469b-2df1-411f-a370-ad3f032110bb</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30a727c-2f9a-4420-9f0e-3f54757698ae</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30b0f52-089b-43f0-8c0d-2fcf3513fca1</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30c9fd3-9a29-4105-8646-b9b5b9c5c644</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30d418d-2429-45bc-b948-a40693c41b2b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c30e1939-3750-46f8-9948-55726f0fc753</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c310aca3-79eb-4666-8748-06f82f04a1f6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c311b0e8-2b26-42f6-bb1f-0d35198510d2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c311b7f2-d794-478f-ae31-6d4c2672b0a2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3121408-5405-4794-8e39-56f987559e3b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3127ea8-ed91-4f51-8ca2-592b3e0844e1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c313d518-355d-4d54-8f08-84ed55f75360</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c315553c-af56-4edc-a6c1-d9cf14fa621b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c315d9b4-c543-4fd5-97d5-cd64e9ac07a5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31604b3-ce17-452d-b997-da62493e0ff5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31689be-941c-49c3-abc5-8856c88098f0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c316ad2c-bfb1-42b1-ac98-ec6e47e07306</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3170437-5b65-468a-a077-8199e929ce2a</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3173274-8978-4654-b784-b932f4c2ebaf</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c317c589-d58c-4ea0-a91b-7a29c28db8e4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c317c812-3152-4b0f-a253-b06eeac913c6</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3185d6f-1251-429c-9acc-00f02472ce91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31ad96f-0fb1-41da-ba1c-dcc1f7cec361</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31ba23f-bac7-4da9-af30-e5033b12994f</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31c2d35-4535-4ce4-97e1-08358df1cd46</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31d8855-58b8-49bf-a96e-123af369e929</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31dbe04-cd80-4cf0-968a-1b18b10f5047</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c31eb8f1-c65f-43cc-9012-17e6d838a507</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3202ede-d05e-4842-8df7-6d34d3f683b6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3209b98-1abf-4d7f-abf2-4d512dece934</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c320d3ee-305a-4193-ab5f-4486f85061af</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c321998e-52d0-4312-9c44-1dd6f3c56bee</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3224710-c192-453c-9903-06fb63940c54</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c322fce8-124e-436d-9093-9d4ff17f4ade</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3230122-775b-4aad-bc50-06e439e2e4b4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3242f13-d2f4-48f8-beef-dfb6edaa95b2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32472b7-3eab-434b-8293-ed3dae3893ef</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32475f1-1402-47a4-8dd1-dc0dcaaae458</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32638f7-6b06-4273-830c-4b7d5ba909d1</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32679a9-061c-402b-9387-b05cdea133f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3274f6a-d546-4bfd-a511-537c15ed730c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3278a7e-1490-4d34-8926-3fe363e5504c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c327b370-0230-45ee-b0b2-6ea961885733</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c327e24e-72de-42f3-9bd4-ac5dc10970f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3296406-8668-4675-a55d-8537346002cd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3299586-c8d7-4a68-98c0-38daebfeba0e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32a5e17-fda9-41ac-a0d2-b9a05cca6701</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32a79f0-693b-4dfc-8848-0078f7907ece</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32c0432-629a-46ac-ade7-67728c943f4e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32c5b30-b3b0-426a-9749-7242a27e771b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32d14be-860b-4383-8b99-6c84bdfb3f5c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32ddb86-3084-4304-93e1-58104fb131a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32e60ce-1ddc-4825-851d-ed60228c5d92</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32e6ffc-963f-4062-b57a-1caa46cac177</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32e7981-b8a7-4cc7-a731-38a33391b153</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32f5007-5090-458e-9ce3-791854cd4031</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32f81f9-6eb5-4a73-a00a-52a7b583a469</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c32f8a7f-3368-47a7-ba7b-456ea804070a</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3324ff2-8578-4398-91a9-ab9f12d3797c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3341d2f-72a8-4478-a642-5e7578349034</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c334e445-ccee-425c-8e04-f9d9b0b144ba</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c334fd96-432f-4d16-8f80-2e0118dae6c7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c335195f-8646-484e-88de-53fd7648d7ed</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33595c7-37cd-4179-9ecc-4075bc9d63e9</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3365481-fd53-43f2-8cb4-e1ae6806f0d3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c337f423-a2c2-457f-bd24-372146711042</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c337fc6f-127c-45e9-b84c-54aa06e0ab72</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c338329f-423e-4959-9d67-52a6bd89ac44</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3385f7c-fabf-4635-b13f-33952c3dac66</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3395a9c-fccf-4ea6-aa21-619d5c7b82e6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3397f75-700f-4c59-98ab-c40e281ef95a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33a495b-bdee-412e-b67d-7a973a1c6626</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33bccd7-bf90-4c38-a95a-98c8e2f9d8fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33c9e4e-c9b7-4ff0-a946-15daa2b5d783</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33cb9ac-7b23-4333-9229-99f27fdf2412</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33cfee7-8820-4dc5-be45-4ca0b609d335</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33d2bfb-5f54-47b2-8dc3-b7bbbcf34237</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33d97a4-4098-403b-af9d-6ba2bf26ccbe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33dc279-7483-490e-9b8b-15180095a4fc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c33ef9d8-0ff7-4aab-b1ab-d9457c899eb8</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34096cb-bb66-42ab-be56-37397309855a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3425b20-131f-4d6d-885b-845998ecf44a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c343c4a3-9681-41d7-aa75-c1063936a290</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c343c9ed-f907-491b-b528-6be0e5b95cbb</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c344b2f3-c97f-46a2-baa7-d2998ea8cd0e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34511db-b29b-4b81-9686-32890ad45d94</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c345189f-16b6-4f99-b9b8-1da354d72c7a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3459c88-fbfe-4538-8389-e1eb95359786</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c345bb47-d9d8-4fe2-b97a-d224050b4050</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3463d25-a608-4a16-aabd-911e922322cf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34654f4-2d53-4be7-a76b-69623348fc4f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3469dd9-5409-4a29-8abe-5a2a9766df67</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c346b038-5984-4f82-b7aa-e981c05acaef</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c346be32-51d7-4441-8a0c-12fc80497c73</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c346fb79-9b68-4919-adfd-9d9a42cab948</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3470684-050a-4bb5-950b-f8326ed52ba1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34a8e68-a2b8-45d7-9a9f-20b9dbb95cb1</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34aac55-f8e3-4722-957a-3077e30a063a</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34ac1b8-2124-4573-a2b3-478487ea7aee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34acd1c-dcc3-4150-ae27-972e873d4df4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34adf6c-a8c6-4a45-a341-238338bc1d08</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34b0de5-16d2-405e-a3e2-1e2ec5edc5c3</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34ccab3-96b5-4562-907e-8b77bd96bfc9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34e5130-d71a-4ca1-b800-ddb76f456399</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34ea0ac-e892-4c7b-bac5-54dca2c66ffe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34fdd81-122f-4f50-9f19-59d18836e8ee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c34fdd88-59f5-4d85-b0b2-fc7773326836</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3501485-10e1-4310-9deb-7a331634d8a1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3502d2f-1dcd-48b5-9719-9add988442ff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3502d8b-ee5d-4fef-a804-367801e303e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35058a8-b022-4384-975f-4d56141661ec</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3509f51-01a2-48d3-951a-a493cc814f94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3511d1a-7c01-4eeb-bdfa-6f6c2c34e88c</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c351fb42-3455-4192-96bf-ef76088695f8</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c352254d-49fe-4005-94a4-409768c499cb</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3532c75-710b-4266-b247-1a870154673e</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3546ee9-97dd-4a36-8935-2ed705b710a7</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c354f599-af25-4095-913e-2a03e22a5c50</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35629f7-3802-4a92-b422-89742104d9ae</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3563e2f-51ac-4184-b59c-c678755c8eae</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3577247-31c5-4d55-ae69-023d173bf129</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3591a8c-bb9f-45a3-aa88-e66143691aaf</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35960ee-5d57-457d-adc4-c9e20d40915a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35a8174-5447-4c4b-b938-948eeebb4f0f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35a8cc7-aebe-4bc3-9cce-8533111edb96</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35af097-2208-4e45-8590-e792c4c05e66</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35c8d84-87be-4cf1-a928-732c34fe7c58</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35d15a0-98b9-48ca-82ab-1d17ec898245</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35d4d09-8eb0-4f96-b9e2-8e489d62291c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35eb060-9c83-496d-8c08-e4b14102bd1c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35f3503-4b6d-4059-950b-86c4b6933cca</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35f43cc-b337-45dd-aaf4-679543854fe9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c35f72ff-8bd8-44d8-8daa-7e5bc1c94a4e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3612e35-2526-4b24-95ae-459d027d40f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3617bc3-475e-460e-b15f-ba0901c60926</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3622149-8660-4cb3-b663-cf26a8c0c5ff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c362b97d-fcb9-49cd-90cd-8a613d06f191</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c362e8cd-e4ef-4124-9de9-648ca3e784b9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c364004c-6a81-43bf-8573-7a6d1c29f124</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3645236-acb4-43c1-9e8c-90675befdd35</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36582d1-b6b8-4260-adf4-c3f6270aa0b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c366291e-7a1a-4f30-ba20-3969b34fc7b9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36691da-0d5f-407a-b831-0731f1d6e6b5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c366d2f0-4f81-4c65-a011-ed1cc96c91d2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36707b7-ecb7-4fdd-930a-f0f7a54647bf</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c368397a-b699-4b9f-a72e-e4ce1a3ff6dd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3698ba7-6b92-44ad-85b9-cf184c843162</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36a024c-c9cb-4783-8d29-178f9291e18c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36a8e58-c4bb-4b3c-a37e-8e9bed8fe7c4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36aecc0-10d0-43bc-a3d6-fc566b2cb920</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36b6aa8-c36e-4abe-98f0-be9e430e77b5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36bb0f8-861c-4744-9c1b-73cc79d9c7a2</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36c9e5e-f5eb-4ecd-982d-e5f8d2778c6a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36d99f7-b882-4773-af9e-b35d39a44d5e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36ed245-2366-4345-b394-d80af69f99dc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36ef6fb-6a8a-4df9-8bcc-bef10c8adef1</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c36fdcfa-5beb-4b90-a085-abd0659fd2fa</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3702921-4c02-4607-adad-6b8fa1a606c9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3704b8d-7a01-4629-bb88-962ad2b0bf06</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3707d98-f459-4e3d-a5d4-33916fbb3cca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c370fec6-a7f8-4f56-becb-7b8417df4f88</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37266df-7715-4e28-83dc-9967fd5e017e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c372c74b-8d8f-45cb-bc0c-463587330adb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3732892-0426-44c1-a216-0412dd8a3ece</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c373e1c0-f368-4892-b0e0-4fad4889ebfd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c373f184-282e-4563-a769-6488d8938076</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c374f696-ba18-4374-b8e4-f379388018c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c375c8ad-c033-4f9e-88a8-c6beb1689412</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37907df-2987-4683-8c37-2267d9a561e5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3799232-e607-45f8-b81c-89501eae3b9a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c379fc29-442f-4c6c-b5b1-33548ab2a2b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37a7072-bd83-407e-9877-e1056e7f4b74</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37a94da-e993-4fe4-b1b8-5fd47ce24385</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37b0e29-1b80-4fc9-ac45-35205f1dae4b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37bee4c-b4a9-4855-9118-f98c30d67570</loc>
    <lastmod>2021-11-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37c6247-052f-4689-857e-0b7ebcc0aea4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37ca17e-7b94-460c-9770-b5f828066a64</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37cc4c4-3d67-44bf-8cfc-3b4ecab71e26</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37cd837-2b32-4a75-907c-b430b1c99693</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37cf697-331e-4622-902f-5f714632d40d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37d227e-5d46-4b0b-8be1-48da4ae257bb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37d8920-8f3c-480c-96e5-57b4bc6d51e1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37dce65-96ae-4823-bd78-6222dbe6e181</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37de41f-2f12-40ee-b0e9-fb7d0201409b</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37f31fb-f966-410f-ab85-1ab8a90d346a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37f86f7-f270-4916-bd41-9f881d5a0765</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c37fb475-1913-4e29-a4ee-0ade4c577d7b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3805d55-1b63-4128-98a2-59ddcb1bd775</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3808dbd-026b-42b9-9511-005c93974573</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3819e59-a95e-40ac-b447-4976bc5ee8d7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3821cf2-e911-4b50-ada2-34a49bc50730</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c382b82b-6b1a-4cb2-9813-406d47b70877</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3836f7d-81e9-47e0-b002-cba1f4dd0ef3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c384de5d-d443-4c37-9aea-372165eaaa48</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c386002c-eeac-4259-90b6-52ac88d12b08</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3867cbe-b55f-43ef-b744-4ed63569b8dd</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3874165-88ef-4505-9932-a26987e4e515</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38770ef-ba29-4f9c-8b85-895358a08bf5</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38833b6-e8ef-4122-ae2c-499660c21df3</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c388ae65-d022-4370-8bc0-664e9dd5889a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c388bbf7-2558-4e3f-8486-c853b62f1bf5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c388bd53-e55b-4f14-86e2-ff06a56fb066</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3896400-c5e4-4b8c-a72f-d4e9bcd54f36</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38a1e1c-cfed-4da9-a4cb-5b53d5373a5c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38a2d6b-3596-4f12-aedb-79af66a0743b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38afbed-71be-4f68-8e10-a25dff3184a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38b264c-fbfd-4713-9132-915cac660547</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38bb094-e722-4b81-b6b2-8602689a1762</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38c7104-6c6d-4c2e-b5a3-094c5af9c61e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38d30b0-b7c2-4a74-8cf0-cd270cbef4b5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38d8113-0b7f-44fb-8376-5c9b27aa23d9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38e0ec8-3421-44cb-8ad0-ee291ef0e9d5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38eae65-307f-4bf2-85ab-523774690811</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38f06ff-aae7-4599-b743-3516ad80e690</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c38f8ac9-f024-4c27-b9fb-9aabc7d3162c</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3912d05-4b03-47d5-88b6-75017b268c46</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3914bcc-d86a-4281-8cfc-5171233de119</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39233e6-cbbb-496f-82f0-13f68019fbf7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c392f2a3-5a80-42fd-88b9-cd50e2d1d86a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39350e1-13f0-4911-aba7-d8050a907841</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3945395-dae4-4a95-977f-6522ad425e44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3950ddd-03a8-43b4-bd8c-1ec893520b80</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3956de9-046a-4b6e-828e-a76dfb1fd04f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c395c125-ddbd-4189-be04-cbb44ba1889d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c395f953-77e7-4eea-bfad-803c107402c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3962195-aea2-4273-8f6e-4840a4082287</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3968bf0-372d-4a6e-809c-a78da3660c1b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39755d3-49b4-499c-919f-bc2bff4d95d6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c397b097-fce3-44bc-9eff-25de60653120</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c397caf2-f1e7-45d5-bc4f-4162f6d10536</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3982024-d2d6-4633-a6b4-b7a55ab04808</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c398d76a-7e1b-415f-ad45-493655418de4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c399a5ca-29e5-4543-b0e1-3876c004d915</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c399bd26-b9b8-416e-9651-c755d364d2a7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39a03a8-1f53-4d6d-b72c-b27ecb25bfc3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39a1c26-0037-490a-9d4c-8f101f16dc46</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39a5293-a60b-419d-8219-e954c57d7b11</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39a7158-2926-45ff-bc78-6a6fc7e3ee2c</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39b4db5-79d5-4a84-b769-a39aa7c97486</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39b73a2-2c2f-4530-89aa-7f4cc5b8c29e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39bbfdb-11fb-467c-b292-819e4ac569c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39c550f-6862-4d68-aff3-c2018ccce407</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39d9d52-2b32-4abd-bd19-fabf99c2fc13</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39de883-59ec-46ef-854f-3cc413b61c49</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39e573a-d9d0-4456-9ddd-e5eecd5690d6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39edeeb-538b-46e9-b28a-f35259852fe8</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39f0c64-be1a-4d15-8648-9518ed8ce7b8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c39f44d9-6dae-44f6-b750-eb77d24456f0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a01d98-40b4-44b0-ab10-fc98d0b2e767</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a01dc8-2761-4f3f-9abf-79c65eaa883d</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a041a0-669d-4dd4-9845-5f32299f54b8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a1dcb0-0897-418c-bd9d-9c175dbc7499</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a2c315-84a5-4655-a76f-343257a6359f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a2d8d8-07be-4035-a0a6-949a83baba48</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a5dda9-23fa-48f7-964c-a087029903f1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a5ed0a-2c42-4b46-8b7f-79ccee140d91</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a6fb61-ad72-42c2-a5c2-f376bf250543</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a7404c-76d7-4066-bb3a-71da888cccc6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a7effe-4834-48bf-9c13-33e1e6b5ad18</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a81a43-0fc2-446c-a4bb-f4748461e654</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a8475f-691b-42c7-91b6-f31beadecffa</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a8488e-e07d-4828-bf9a-e868f77c3370</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a89fb1-dc7f-4852-bd5a-e52f58b686ff</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a92d9b-58c3-4684-9fe0-67a66f984e9d</loc>
    <lastmod>2023-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a966e9-ce2f-4200-b35a-fb1a419c7228</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a9675c-adba-4ec1-8a3b-4b4e8e375e91</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a991c6-8fc3-4ac0-9e9a-bad8bb1d7121</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a99abb-fa06-4a2c-b349-6fca7004fb03</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a9c9d4-4605-480a-9825-8568e9ab94b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3a9eb3e-f484-4fc4-bd56-a37351e09081</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3aa534c-bf7b-45a0-9c41-3a9209eac757</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3aaeac5-061e-4d6e-93a4-212c73e2502f</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ab237c-9ade-48c1-99c6-eddbf379a374</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3abd174-b7d8-40b3-a01c-78f64f3f66e7</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ac42f0-6554-4e01-a966-0dacd43e1bca</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ac93eb-db46-40c1-9100-b4d9c96bf093</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3af19c0-6e16-4593-9333-4f65901f2556</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b0f905-4eb8-4998-9518-341d06311b22</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b14081-5445-4d2f-92aa-9be586bc4da8</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b2755d-455c-4d45-89e1-890d69ab3057</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b2d491-0574-4d8e-a56b-29bb63557855</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b42e2a-4893-4210-8068-abba5f13a022</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b50c85-7d40-49e9-b228-9c4c21dbd1d4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b5df7c-218b-4530-8036-650e225d845f</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b5f8e6-287b-4c73-9b0e-1442b02a82b2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b638aa-ec4e-409d-bb12-d2cc5e1ef1d3</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b6aadb-ca24-4a08-b326-b2d492217e27</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b72e99-daff-4558-9d13-e6dd63743780</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b80af1-a09c-4a72-bd69-56db6c60af5b</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b9275f-8f47-4f5d-bf0e-e95644a10dc4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b971e1-9fbd-4d93-b355-7642f3f8857b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3b9a9b3-7d0f-46d2-b090-048a7f2cd88d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ba70f8-6225-4318-aad3-a4ade7afd994</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3bae6fc-8f4f-42cf-8612-66301bed6712</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3bbef95-4134-4912-8365-bab326c2bbc4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3bc0def-c9be-477f-b997-ecee090d475e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3bcaf0e-1ca0-47de-b1fa-00f3d63f66b3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3bcbe3c-80ef-49e6-89b3-8aa4d3a6acb3</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3be738a-fe99-457b-9148-fbd3f99ac067</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3bf83a8-e135-4981-9610-5a9146e002f1</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c152c0-c9a8-4437-9b15-beda691e8729</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c15f6a-876d-406e-85b2-e7aad3cd41f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c1e510-f248-4f1c-8bee-6afefa25b974</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c208d5-bfa5-43e1-9129-82edd65e087a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c258ec-0c56-426c-b56d-add126f15644</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c27137-7a85-4d76-a0bb-037dd77e492b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c3cc95-0c1f-40ce-aa38-7f926d949d08</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c50936-a69a-4d90-922b-7ff88dfc3c4e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c56310-87f4-4e73-84f3-c8469b1c033e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c664e6-65b4-4dc7-aad9-9220d9bdeb56</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c6a461-ccc0-40ae-b9e3-840a2b458a1b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c75b1d-dd1c-455f-b81d-f23d51a609d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c8e68d-bcaa-4ffe-a012-5654eff90ee5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c8e6ba-1b1d-480e-a2d6-59e74a43a23b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3c9a7be-dd5f-47a4-b589-af90a26c2006</loc>
    <lastmod>2022-10-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ca2f52-075b-4b88-82ac-625e28d92702</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ca3628-0325-443f-9a1a-479c97a10755</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ca54cc-c564-4b0e-ba55-1e025a65c71f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ca7c92-95f9-4b4b-97da-871c6ca212ce</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cb1fa3-31f2-4439-bf0c-d43ee8623199</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cb641e-da5b-412e-9ef8-8319b277ef1c</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cbab72-2306-400e-b9ca-8b1e54a7755c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cc0f12-23af-4530-bab6-02bc551fda3e</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cc31e2-6f10-4b86-a6cc-5c578523ec1e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cc3941-d7f5-4497-92fd-05b35d9f4937</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cd189e-f856-45d6-a4ce-6c19f7b38f12</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cede47-c2af-4a2e-8101-3fe755a00e0c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ceff01-dba4-4629-9069-39fe257ffb60</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3cf89ff-a907-4069-9a18-1728120b803e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d01b40-d353-4a51-bbc3-828163842aad</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d02d57-b473-4a49-89ac-82c97639a590</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d05b1f-a21e-4f24-922f-a068005c1bc8</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d0772e-b449-4135-8f67-a5b8766709c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d093d8-c6d4-4516-9c59-d5ec1d5be5a3</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d121dd-78c5-4888-92a7-cad75c5d1f26</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d2607b-42bd-4f98-8b93-0da1c68e73a2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d27bc4-d83c-4ab6-adaf-10df03647280</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d30acc-475e-429b-b544-81bb8b37e776</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d3a07f-fdd8-48b1-bcc6-3cfb7a438c61</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d3dea0-d79d-4d63-ade6-bec91ba1783f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d41767-cae0-4a0d-8732-6e0e2ae69dc6</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d47cb1-762f-4d06-b339-8c1540256231</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d63449-5982-498c-ae24-682170c48e4b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d6834d-4684-4c6e-a473-eedd9a327b4c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d6f6e3-8afc-4416-b0ff-3d4845d3f721</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d79f94-ee9c-429e-b706-175dfa08055d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d89f69-d8b9-429e-acb3-385219ca8f0b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d8ee96-ee07-4f15-902b-f497170c58d5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3d8f4d6-c5a3-44e3-83bf-faf3ea367035</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3dbdff2-9dae-490f-a5ac-06377d0c4cdd</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3dc3a5f-fbb4-4b71-a447-7902ddc1cf66</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3de1ffe-871c-4e11-9f2c-b28c0cee72b6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3de6f38-1976-4dad-a881-5681bf61b5ce</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3df3046-e545-4666-99f6-bf4dacb4c18d</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e059bc-c386-4575-b0d0-650052b67cee</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e0ef9f-c329-4bf5-aa08-0684b8e65b4c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e160d8-12ef-4e26-83e2-9e5bfaafa856</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e1a64b-caea-4a91-ad87-f5b9ac1a5662</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e1b4cb-e50c-45d9-a06c-41df4394c4bd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e2230f-dc58-4d9f-91c0-1d3e19d1c285</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e294ee-6288-4c03-9612-f0422c64ebc8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e31616-a9df-4d13-ba2a-1464089535ba</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e55161-65ca-401c-9615-5956a37ed376</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e5c0ad-8d90-473a-b452-cb113a0cb4e8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e60e0b-ada4-4e67-bc01-7ef812f6a3f3</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e64760-68e7-4baa-87b5-7f089057178d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e673d9-9238-462c-8ede-0fbeee812d67</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e6e4c9-f78e-4e11-bff2-2abad0261984</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e77eb6-3d9b-497f-b866-88da599c0e6c</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e85d3f-3b16-4950-9690-dcdef2354a19</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e86b15-6598-4aff-8a0c-3550970e494b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e8cf2e-a474-4453-8212-d93dbd3e011b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e8e30d-53ff-4d1f-894b-1423dbbcff82</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e8e6ba-2732-4aa8-ad25-135919ca5348</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e92b4a-45f4-47b2-89c1-ad7468b90219</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3e98642-14d4-4055-b7e2-a8d5dfc78b0e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3eb4efb-39b5-4e7d-bcf2-2a207335dbfb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3eba303-f12f-43d4-ac9b-08e92f8c063b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ecb31b-5c22-4af1-906a-12a33ef21966</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ed161d-df50-4142-9046-28c3c8776079</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ed18df-fc33-479e-b952-7af24b7d9d75</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3edeb96-99d2-4762-807e-3b5103df3878</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3eefac6-3433-4c0a-a194-15225440df56</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ef319c-62ca-4f17-baf7-43a95f07835e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3ef86aa-acd4-46bc-a460-384eabc7a8c9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3efc4a6-f413-4922-be3a-1742f6274aa9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f02033-e72e-4b17-b3b6-cac231b4d7c2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f0e359-02d8-40be-98dc-12aa96522839</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f12915-1e8f-4d80-82ca-549d9d2ab27f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f26a53-0210-4aaa-a40f-9b075619fb10</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f26d25-ff67-4c21-8fe5-2665a07281d0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f2f619-9066-4b66-9327-9ac0403f0e82</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f398e6-1f03-4835-9be4-1ea86fa7bdfe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f3e65c-c3f8-452c-ac78-7d80af28df1d</loc>
    <lastmod>2022-02-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f4db82-4f7f-4322-9306-79970fddb3ae</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f57cdd-d2fb-4b76-9651-31aca5c7e5af</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f63367-749a-4eed-af21-15cf5e2ee752</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f7522d-4801-43ac-aee4-105ec4ee698a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f762e3-3169-46d3-bdbd-5ae1a04c3f05</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f99c0a-5b61-497b-891e-4b93505d8b2a</loc>
    <lastmod>2022-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3f9cf7b-beac-4531-84b7-14de8002684f</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fa4756-a113-4865-8aef-658954e3a1cf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3faf6b9-b8fc-4bb8-b069-36d22936fd06</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fcf4e8-ee2d-40a7-b1b5-8481beecd1da</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fd2acf-03c2-4f02-8065-11466c9c7513</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fd5453-aef2-4c1d-98e5-72b46dd069d8</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fd968f-cb37-40db-ad9b-f8eec27765a6</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fda6ea-608c-4182-bcdc-70726bba591e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fe6dc5-bba4-488c-8a7b-ae0e694fbd61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c3fe8557-22bf-4792-ac78-a6dcf3d10b7f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40054ec-4891-41bf-83b3-495d43929f24</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4011695-5cf6-4923-b5ad-66c488a99f44</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c401686e-fcc3-4dbb-9728-9f6d88049bc2</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c401f8b8-a28b-4ab9-bda4-f51993b07218</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c402ad90-9496-4b65-8126-69b421d23d46</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4034c00-2737-454b-85db-ba6cf385bcd8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c404bd43-b5e2-4677-8dc2-5813db20434d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c404c258-61c6-4451-b854-ecc92ac3737c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c404fd0d-0e7b-49a0-8829-5a0084c0c785</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40654c6-aca8-4489-8a33-3d008e58e5cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c406f06c-1569-480c-b196-57b9076d93b9</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4071a01-79b7-4340-af6f-934d9b96740e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c407c33c-52de-42c4-afd0-d6f780fe41b5</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4080389-e5bf-47f7-bc67-975bc8412cbb</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4086086-dc1c-4c68-ac05-dfe283a8a251</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40860aa-7f2a-42e1-b31d-9dde9fca43eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c409263b-6585-4aa3-b253-4670ebad3408</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40a0bf3-143f-4b09-8c72-88498a54441d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40a1a7a-3bba-4acc-a14c-d648869553ba</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40ab2a8-5c50-4be2-9b2b-1daf34dd1f20</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40b6591-2e44-46ef-a662-0eee38aea419</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40b7138-f83b-4cfb-ab72-fcc5e96153d9</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40bfa4c-17f4-4ed2-8709-47f884d68487</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40c6510-83e9-40cd-8db0-391d5688a585</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40d122e-69e8-4298-8cca-30eec7e991a1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40d6742-c471-4147-9c0a-236816a7abe3</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c40d88dd-3655-4405-b58f-1b9ff7096cec</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4108e38-91e1-4147-aa8b-633e0353a3bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c410d058-8a0c-463c-856c-e05234d9ddd3</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41152eb-ba21-4aa3-b4e2-3982144fa145</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4119383-89b2-4aec-9a61-4f3eb5a82aba</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4130ed8-0fe2-46fc-952d-dd8b0c5561dd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4135135-bdc6-4f61-ad3e-ec4eb3064654</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c414eec7-3e6b-442e-85d8-73169dc9b9c8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c415471a-c87e-4b36-94d1-4fe5d1344328</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c416c427-8a74-47d6-a168-626dab53af12</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41799ae-55fb-4933-9fcd-e7666e80540d</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4182d46-386d-4f6c-a04c-72525cb5c0f7</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c418b14c-cef7-453b-baba-2b870dfbf812</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4192688-cb1f-4bdd-be88-cd8076ce4b2a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c419e8a2-ed90-40b5-abe1-8ee2f4dc4b9a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c419f803-20a6-47bb-b31a-cb532550c43a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41a0ad5-ad49-4bc5-bc6e-656354493e26</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41ad138-134e-4b07-81f0-658b7dedac30</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41b681d-67f3-43aa-a474-9d333770d7b7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41bc234-27a1-4d2f-8ea4-5f58cd2eef0a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41becb6-d462-47e4-96f1-8cb72b1782e2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41c25be-114d-4f7c-ba73-6189d84b3e66</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41cd3be-a72f-4f2b-b079-22dd4308ea7e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41d1a63-4c03-42d5-b4c9-3316c80a2496</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41d52cb-47eb-4219-b884-8da3f45b526a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41d59cf-2904-4d1e-a8d0-90f319d4579e</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41db49a-b24f-4959-be67-2a6385f412da</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41dce0b-84c0-4e69-a5b1-1f94330c93eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c41fb229-5cff-44fa-b7df-563dd98bb9f9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4202cac-7f37-41a5-9dc8-591f29c6b8e8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42067a0-d152-4b81-bcb6-f19452e335e9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c420d215-7253-45ac-b0f1-14f3fcbf7eea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c420fdde-5eff-433b-a3f3-c286367356a7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4215879-673f-48d9-bd72-3d3a13430974</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4216de7-38e1-4500-9bf3-d302daf2c5ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4225338-dc5e-431e-86ec-2eb1452a878f</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c422586b-ba61-4081-94e7-6974d8580d66</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c424b35e-9244-42cf-805e-9e889094cbdd</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c424d0e8-5bab-49d7-b4d9-d478df6a1f24</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42526b0-1335-4749-9189-281791bbc05e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c425987d-676a-46c6-a5ad-049a50033772</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4259a1a-77c3-4280-be22-597162369dd5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c427d60c-743e-427d-907e-39be73a0466d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4280b19-929e-40f8-aff4-5d496a944687</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c428a64e-3796-45a1-9a3a-a5f8c43439b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c428f160-28e7-4cfe-93cc-c4b145f11266</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4290321-9293-45af-96a6-48e06a921085</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c429b8c5-0095-4a0c-8895-f8345335ae14</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42a32c7-1de6-428f-867b-33e4bb002183</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42ada8e-6897-4efb-9fbc-c869a42a58f7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42af320-2c2a-4d52-a09e-3a5d329bdd4b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42af3eb-0e82-4965-a6b5-dfcbb822c7c2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42b9059-4ba3-447a-938b-6dfc47bca2db</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42c50ab-6587-4430-b80e-8dd33ee5edb4</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42d0721-4673-415c-b44f-5ab59da9c5f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42d0fec-3d3d-4c2a-8d3c-f6d4df230af3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42d9ef3-5f6a-4291-a6b3-2f0515b4ad89</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c42f5212-b7db-4081-896d-bc33c6eb83b7</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4302e74-77da-4a6d-a2a5-f4d84a90acd9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4309112-0894-4378-a81b-d809293ba411</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4317611-8bbd-40f6-ae34-ad6a1cd4cb15</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c431ebd9-e22e-42fd-b3c4-fd35dd8d1aef</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43428d0-984b-4ea4-8042-be10202b4576</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43523e5-358a-46d5-8a83-6b06d2b9e764</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4359b72-c109-4adf-b566-540232bc8658</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c436601b-ad23-4c17-af81-31deccba4e61</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4378e81-342e-4f4b-aa8f-d7b2366b8e8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c438c22f-788b-491b-93d1-83f806c0731e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c438e436-ec53-4b42-ac5c-c1169f2075ed</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c439a8bd-531b-4069-8946-a6e52545e992</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c439b217-b119-4021-9e02-58ba2f151287</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43a11ab-2017-4c19-bbcc-7f395e254e80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43a7c8d-d02a-42f4-8c27-0cac01db69f0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43b2a3e-d7c9-4c53-8451-c67783299da7</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43c7a99-8546-49a7-b522-bdfe9f9fd9bd</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43c86a9-9423-4052-8115-9b2bea0b5905</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43cd6c8-9a96-4407-bed7-9559ccaf1a3b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43d26a8-c988-4f58-9105-7d4c5fc8d4b8</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43dec91-28a1-414e-a9f9-3e57ba460c9b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c43fc7e9-f8c4-4777-803c-b3c1f688d4d5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4404e09-c0b6-4f43-a9b3-f2020c599e00</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4407677-136a-4048-bedb-5029b25a1d29</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4407c78-88f1-4a08-99b0-6e6e9afedcc3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c440c3bf-8964-49a2-9b14-a00d44f78292</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c441113f-3acc-4f71-b99d-274122a26f58</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4411466-5ceb-4798-a26c-3958dd830402</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c441ba69-d5f2-4c0b-9cbb-13baca622f9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4421e5a-a7a0-4095-9529-0bfcf8608aab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4422496-94b7-4abe-8a4a-1ad38ab04272</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4426b52-9f94-4f49-b15b-88e1acb9d6c4</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c442d1f0-7d32-4f8c-9f59-906e784e3047</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4435897-4f95-4e11-a63a-a2c57d3d3910</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c443a5f5-4cf7-4102-8cd9-0fb6b635d2d1</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44456f9-43e3-4ef5-9bae-6e6f54f9edb2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44471f2-2b97-423e-9328-796fd0a143c0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4455ef2-0c79-4bb7-9c9a-5c0dd893d54f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4456898-f4dd-4465-844a-80fced0a3a03</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4468839-80da-4659-b1e7-aaf4bacdff34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4473b39-9f73-4850-aeb5-4103fb350457</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c447db20-a5ce-4c46-bffa-7fcf618467ee</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4481960-3b9f-47c8-815f-edb7634f69d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44a783b-653e-43b8-b2cf-0c299ccd5600</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44b8508-df48-41d8-8fab-b04ca904d966</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44bd176-decb-4cfa-b08d-3627debccb8e</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44cf10d-caa1-4201-9c9e-3e9dd94d3444</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44dbe79-70b9-4e89-959a-59f11163c865</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c44ebc52-7d0b-4b22-b139-5bee27af3976</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4507663-ac46-4168-8a2f-696fa915deff</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4517568-0be9-4d10-a504-0a4cb37e521f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c451c2d6-b7f5-45cb-9672-b4479041970d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4520027-4f33-4b39-8fd1-b307c7e3fb4d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4522044-031c-4cd0-a6d3-92150e9f83e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c452c7a0-a9b2-4676-9a16-88e8cfc70dea</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4533f4e-f2b9-4ee3-81bb-cf6a6c245746</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45409f6-36c5-4bb0-9275-e7184c0c168d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4540aca-3e28-4207-981c-faa7b45ca85d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4544e37-198a-4495-a40a-8c10a7fc716a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c454c319-1b4f-47b0-8fca-c4450d139d77</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4555e7e-da85-4656-a66e-a57f0ac8198c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45561cc-0d68-441d-803a-007cb3a627c1</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4558c1d-a9f8-483c-9593-b1ccbea86173</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4567a9d-993d-4f1c-835a-72c151ed3f54</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c457829f-a502-4a86-b8a0-7af0e7e0c422</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4582e14-dd18-4cd3-9ce5-50d94a980ac9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45868a8-2e77-4bd5-bf11-852253925e8f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c459c46d-2930-4408-ad14-b6256502a421</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45a55af-dfc2-4f2c-8469-13b93e98c0b9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45a85a7-911d-4819-a4de-8abe845f490a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45b306b-4b99-4287-9aa0-c44af49ff521</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45b858e-8b5c-4ecc-acba-f609a9108aa8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45c2658-23ab-4ecf-8e0c-8bb2b1c4cee7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45d3739-41d4-4ccb-b2cc-69a4cf8d04ee</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45d9896-fe30-4017-8b48-22af69282833</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45e3e72-023d-4fd0-81c3-bc81f78b9dab</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45ebc13-fa43-4d8e-9d73-b5d260d9dc13</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45f03ee-2df5-4621-8add-dff8f3c86897</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c45feabe-d2c9-4d6f-a2d5-e721b40c6e47</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4604a9f-0fd9-4c34-90d5-a91678072936</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c460588d-e6a2-4916-a192-2b3f9c13e631</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c460c088-47f1-47ee-be56-1ee3122766a8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4611453-bba8-4aa5-8d2c-94d2e3fad830</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46170f1-8e6a-462a-a621-36048522d9f9</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c461eb33-98d0-4672-ac40-45173aa9a95f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4633777-00bb-44aa-be8c-1b35f55ce044</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4675bba-27cc-4d6e-b2c9-686a7d494b4d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c467c49b-3b74-492e-b8ce-993261622a20</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4684fd3-7fae-46fb-8f9c-4e502319fd18</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46958eb-a91c-476b-bb4c-7e8ccd69a5f7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46acd20-cf7c-4516-accc-884a30700c74</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46b147f-4b09-427e-b54c-1574d4928537</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46b94d3-7901-4a4f-970e-393bb28f53e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46d5c37-d61c-48e2-b2e0-f05ffbc1b146</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46ecea8-c75a-43bd-9cf2-f47bcbe56000</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c46edd37-0421-4505-8ded-2e2d8fb97e38</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47021fa-f8f5-495c-836a-0e46aef3e9e7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4704135-67bc-4e5e-a7b9-66408909108f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4707859-f52d-4d40-a1fd-16d50b7df939</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c470ebc1-89b3-4c12-8fdf-4c9d60207846</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c470fd52-2a90-4e78-9458-12db1e39956a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4712922-ac75-47e8-8dfb-6b3f7fdf8d24</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c471313e-ebd4-4bd6-99df-f411724d989b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4719fae-b95f-4aa5-8b00-535a59b108bb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c471bdf8-3d5d-402d-b0fd-b0a5cdcbdd41</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c471d041-bad2-4274-9a45-51cbe53f05af</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4726f4c-641e-4489-a386-5cffea23a77d</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4741359-338d-47ab-b190-d8a0fb9b1966</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4746527-d4df-4f78-bdcd-948d60089a82</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4747f73-4d94-4115-8299-b3c819432bab</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47535d3-0da6-457e-b608-e7114ce265d8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c475a108-77eb-47e2-ae3c-d00be5081f3c</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c475fd22-8c85-4907-bbff-dca109407abe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47675ff-7c62-48df-8a39-71afca0a9f40</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4781a6a-033e-4e68-9031-b25ef2e1af12</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4790d8d-3604-4cad-b582-d7dc37bb4f92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4792168-0f9c-4a29-8bc1-870cdfdba931</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4793a1e-6bc1-420e-b7d0-703bfe508d17</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47a489c-d25b-4e62-b312-1a4dda83c360</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47a5914-0256-4218-a94f-7fb3984ee001</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47af926-cbdc-48cf-ac8a-ef734c71df22</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47b9080-4754-4e3e-b452-762e7d722c6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47dcca5-f340-462e-aa55-f0277892c4d4</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47e251b-8e2a-40c5-903f-764d7406bb80</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c47f60af-4937-495c-abd0-d08a8e5754a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48103aa-638c-4985-8e84-efa16603d26e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c482ba64-3d19-4707-b41e-c83d939c8d75</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c483b1aa-6650-40a2-8fb6-1962b70a769d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c484642c-dd8c-4cf4-9f07-56aa6d7592f9</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48593c6-53db-48b5-aa7c-a811c53f1f94</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c486cc55-6dfd-4cfc-9163-3c1970778f72</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c486e187-e074-41cf-b3db-c32d03d6c5c5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4870370-4253-4a1b-ab31-de34b86fcd91</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4880740-5aaf-4fbe-b883-63749a889446</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4888389-e842-40b8-940a-0e7d10cce0d0</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c489a99b-96a4-492c-b5d3-7c1ff9bd679d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c489d56c-0fa4-4e40-8d2b-7059578b7404</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48b0652-e573-432a-8b8c-fb3640b9d7c6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48b112a-ea67-4535-8798-e2f2be6ef3d2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48b5b1a-c1a5-40e1-b115-b0b1f4ab2d07</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48c2e52-56ce-4bfe-9efd-d07e2eccb0ed</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48c3299-57e3-4de5-b88a-1ca299b9216b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c48c6bd0-de1a-4932-a92b-e75f25b71395</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4902095-8e54-4ac6-98b2-e1bcab89ceb1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c490c1bc-7bd1-482f-a486-6dee4008ef60</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c490d3d5-15c2-45af-b903-17dd245a6b4f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4921b0c-2ea6-4fb4-8f53-0eb51a556202</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4928b75-c0c4-4554-bd4f-7a2a261249dc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c492d478-5540-4d54-b1ef-9db6759a8d1e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4934278-a52c-425c-8e78-4bd38614a32a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4947425-9aaf-466a-bc24-ca188e5fc970</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c495efb5-b721-4a78-937a-d8d775839b89</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c496a486-d77e-4f30-ab14-e6454c38e74b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4977813-c42e-482d-ace4-e3434e4a1fc7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4979f02-b414-47eb-9ec4-4da5e500fc20</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49806b4-b3e4-427a-a57a-6d4a35c32556</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4986a8b-ba54-467a-b992-45badd1ee71e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c499d085-2f82-42cc-b9e2-46b07366746c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49a3e15-9b8e-4309-b996-9fcc652be0cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49b4962-9558-44de-acc8-9077e95cc3dd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49b70b1-9be8-44fe-bf37-fce8329f6adb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49bbb69-af99-4314-beaf-2c7297dbc45a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49d3c3d-6019-4657-a754-dd06d0b37b81</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49eb9aa-0775-48a4-950f-a5b8d0f7a717</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49ef8fe-5b38-4836-807b-ed56b1635507</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c49f44f4-dba8-4fd2-adfd-e38a8340f528</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a07687-1e8a-4816-a34a-37ae1f852824</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a09164-7d8c-4c6d-b226-06f644a625bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a0d739-8d64-406e-a48a-f9140bc3fc70</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a1846a-848f-4e27-a26a-0b5ed9015381</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a1ac83-c649-4c27-b6d3-9c7b87672c1e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a1e355-b557-4587-a1fc-857ecffdd39f</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a268df-ad33-41a7-8d5f-8c823510615b</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a2b33f-770f-4879-9927-1facee20d2f5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a3331c-9b06-4e7b-bd63-251467ba36f1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a34143-ca3e-4013-86ed-8471a99cff5b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a34ff9-4765-4cde-873c-b9a221eaddb7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a39732-5047-4ebe-91f0-6652652f50df</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a399ae-8c99-45f4-af5c-ac8daeca7a2b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a667c8-f361-4e3d-81ca-b540d5ebe306</loc>
    <lastmod>2024-01-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a6ad0e-06b0-4bb0-9855-8bc32d2b65d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a7afb2-4bd2-4e5f-802b-8a16ad158a77</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a86aa5-bcad-4897-9be6-8b6aa89ced99</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4a98fc5-6053-4d8d-bd86-4647b7b4cafa</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4aabac8-cae0-4c71-ba35-d7ac8f7e29d1</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ac76a2-6302-4c4e-81d9-7208cef1220f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ac8dac-fefc-4c21-afe7-c75f7a58ad24</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ad9cc7-f0fe-4cf3-975f-5e7729929a56</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ae9b7c-5ce9-404c-ac8d-7b93f39ba4a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4aebc51-c513-4b39-bd96-6e225a7fe405</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4aebe4c-5cfa-40af-8750-15e6c92fbf1e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4af0d88-e076-41d0-aec8-53d28815fd40</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4af3791-41b2-4c2b-bcf3-4743480a377f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4af8695-36cb-4632-b750-d25290fce944</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b088f1-f9fc-4cfb-b062-a6720edf98be</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b0cf95-0816-476c-8732-4fe8fbf87995</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b1086f-a907-42f7-9477-9b8e09f91d40</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b1a7e1-1141-48df-bebd-c66fc1658d42</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b1d1a0-05b4-471a-9a68-9ba51f8be89f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b1f2ab-62ae-4a70-9c92-9f13084a23af</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b2eb78-67d2-4a47-8221-5a21d7ac2a70</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b35c37-4572-4e82-a35b-6c16206d85fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b55e54-dc51-4eda-9f03-48c6e02d49e3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b5e12b-4e70-4a76-a8ec-ba6473804b6a</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b6307e-5156-4251-ab6d-ad829a9ab945</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b63c53-6414-47e3-953b-0588e82bea48</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b7d3f4-6bbf-4ed7-9338-7f2f1864386b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b7eb55-3d9f-4fae-923e-c4fd1da27d1d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b83d64-e79b-401a-b2c9-1c3c0dab0750</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4b8d496-8c79-4a63-8c47-2d5c93f109bd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ba7ce1-ebfc-405a-9eb7-14a773af6ce3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bb43a3-981e-4d7c-9410-fcec5a01ff65</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bb5698-535d-4e01-8c1c-00f2ffb53bc7</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bb9f7b-4482-4e4a-89ff-7bc5e42dbf1b</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bccec3-e19c-4b3d-b409-316d6b536191</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bd3c95-2a0a-402e-a422-a8c6dbe833a6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bd7ecb-07b7-4cf9-beea-cf9bdb4bf598</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bdcb79-c02c-4b1f-8240-aa8fb32a00df</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bde87e-d993-4aed-8f78-a2b8f9f7fbcf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bee4d8-bbe3-44a2-9c0a-0d14583a78f9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bf854f-41f3-4e31-9ca2-8660f657ea89</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4bff832-3a24-408e-84cf-cb47088e296d</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c05c24-899b-40db-bd26-019ad934dd66</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c0d4af-f65f-4a13-8c7b-0ad533e540f5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c0f18e-7162-491e-a920-84068f2684ca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c234c6-c323-45b1-8b4d-1fcb212c7163</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c23b0a-6f03-454e-ab82-5bd8c43ceff0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c4177e-c3c8-49fb-a987-68d3fb533680</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c43864-43fc-4413-86dd-0a4e61074861</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c4a5c6-fffe-48a9-be60-6a2c49089f84</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c5cb6d-b599-457d-8416-c917f6e0194b</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c5f0b2-4896-4072-b80e-0626551eff1d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c62396-c44e-448c-bc3c-26ac635b1b41</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c6f1e1-966f-40f3-97eb-6d7412fa70ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c6f598-9035-4ebc-92a4-632774d462a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c71828-244e-4cb9-a278-ac78afb176ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c98267-af2d-4997-99c8-62c5e5afe098</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c98c72-87d8-4bf1-909b-3ece4491cdcf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4c9f68b-1c4d-44a0-ae42-74d893fa6ebf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ca9d5c-48d3-4a6a-852d-6cf8afe6f105</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4cce457-4408-4654-b5d3-00925fb51da3</loc>
    <lastmod>2024-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4cd642b-9e4d-470e-8c24-bb1d3f32f155</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4cd6480-2650-4272-ba35-921826648b11</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4cdc66a-969a-40cb-a7b3-192e0ad9ca12</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4cef971-4735-451e-9568-b8f220372f5b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d091bd-9b52-42b3-8e07-a3438e383121</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d0d78c-f918-4ddc-a0e5-cb790dc1ded1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d10963-1603-427b-8d30-9dc43b212058</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d16f64-c7b1-4478-82a8-a991f5be4941</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d16f85-64fd-41a7-96f9-bf5650e78f22</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d34afc-90fd-457b-bc00-0ab9a3f12167</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d3d684-54ea-4718-8c6b-dee4cf234f9e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d43982-f8e9-409f-b0b0-577d0b5f3a03</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d543d8-159f-4796-af9f-8e0484d186aa</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d667c8-cce9-4fdb-b6f4-7a017f158ab3</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d67aa9-d55d-4abe-ab40-093b224a3b9a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d67d75-c232-4708-94dc-37ece538b8a1</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d6a076-41d4-4f95-9bd3-7ebe68ab915d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d6eb09-929e-4ae8-b0aa-445fc97ab81d</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d6ecdc-6882-43b9-a658-e99ef61c163e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d788e8-b0d4-40f4-b469-05d953ea79f5</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d793d4-042e-41ea-92f6-2912df884a2a</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d87aa3-216d-4f03-b081-c81438a562c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d90f8c-27b2-4d81-9b0e-5c95964f2b41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4d9dbc9-8914-4406-b50c-f3b082d0b53b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4db0c97-8adb-4024-b488-f8ea58127a0c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4dc2042-af22-43fa-9028-23c866cd8d75</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4dc3466-4370-40d0-8895-70c06022eac3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4dc4c60-dfb0-45c3-b7c6-a82c80601f3a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4dd8b53-c28f-47ab-aafd-61905f24b32a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4de0414-39b8-4750-b51b-21ae55833d3a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4de1976-8f63-4b14-a73a-261c77224b2d</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4de286a-341c-4858-a9eb-8cfc483f04b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4deb5b6-10cf-4eba-9606-60319cd65c34</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4dec429-423b-4f1f-862e-73d440cfc22d</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e08346-7194-428e-9aed-e2edb0be98e1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e0be46-74c2-4c40-8fb0-28b8ec3baa03</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e0eec6-358d-48e0-aae6-d2bfe4bc27a8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e1c4ef-d80d-41e9-9e96-72f7c11f6579</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e1db9f-66c8-4009-b5e1-ed1a1d117d92</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e2c37f-c8ed-48e0-892a-69bf3340e60b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e62c7b-a108-40bb-a8a2-9913d520e021</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e6bda4-1ef6-4cd7-9c24-6abdad439b5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e6de3d-ee07-4363-9604-ae16849915bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e8b6f8-64df-40a5-9d42-5301fc4b7fc7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4e94a93-54b6-4496-a63d-23e89906dff4</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4eaa0f5-96dd-47c6-91cf-77b459711f48</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4eab2b2-5f37-4ace-8071-50c65656bc8c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ec46cd-2572-44dc-8fb1-39b1bf67c9fd</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ec4710-2d02-407a-9c6a-201523e78519</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4eceb80-b07f-411f-b269-7ed2beef309f</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ed209e-4271-4e49-b43b-888c3df589c7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ed25fe-2af6-469a-b58c-f3702701f6dc</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4edefed-5fd4-4b48-aad9-c813ecbd95ca</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ee3271-8f94-4b9a-b4ed-74f119ea5147</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ef211d-a6df-4ba9-a7d6-6851c4386fa5</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f179a8-e281-47fe-b52b-bbcf45b89907</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f3401f-8bc3-4a92-b419-f8fa85f4d4e8</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f3d0bf-e1df-424d-8104-2f715e451003</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f3fe49-22d0-4bb1-bc75-15dc168bd53f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f4699d-f56f-4217-9af7-54f672e63b57</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f57d74-cd9d-4cf8-989d-f88623ff821f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f63a61-5b0a-4a0b-b26d-9678ca5b998f</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f712a6-a697-46cc-98de-b699879b2b1c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f71cd4-97fe-483d-b137-b44af883ec11</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f768ff-1138-43b4-b4cb-b3729c72b2f7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f78127-b59a-490c-9f70-902fedc740c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f78bd1-9ff3-4da8-9e93-f5d51b98a550</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f79e02-a28c-400f-a67b-669ecea88be1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f89578-b980-4225-8c6b-c595f9c426d6</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f8a3b1-4356-4048-b7ce-6e4b397c84fa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4f8e887-79c8-4d5c-8630-10c2e4b29679</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fa04cf-095d-4c1b-b5f5-a29bcd343723</loc>
    <lastmod>2021-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fadc03-1203-4a66-afcd-78aa7d1c1aec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fb2e21-899e-4f88-90a2-f6a80cb8be79</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fcc646-3f26-4f34-bd17-5456591e85ca</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fd1605-345d-4b39-9b22-825f9be94c84</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fe6ea0-e303-48b0-936d-20b053ea810a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ff117e-005f-4a22-92ce-cc6ed35bbb90</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ff8622-ddd3-47e5-8d77-59bc6fdb3328</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4ffcb52-1cf8-4b66-a3dd-152a7ddfba13</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c4fff7fb-2da2-4101-8f22-97df83376576</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5006e0b-fb3b-4901-8f25-8c765089910f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50097e1-68f2-43e1-b080-88049f2c1e8b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c500ed69-76c2-402a-8c16-aa14bcc05d2b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c500eefe-1963-492c-8ecc-3b48baf1e187</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c501077e-43f2-4c36-b1be-474fa86bcd03</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c501821b-10de-448b-a42a-6c82d4acd2a8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50207d8-766d-490b-8718-9e7a575e5ffa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c502151c-c06c-434d-8e6d-8904aec6d5fa</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5021e54-c1c4-47b6-a72c-0f902a50bc02</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50375f0-f642-431f-91c6-11a3e6668b3a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5038d0d-7f7d-454c-94be-be97950f783e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c503b6a7-9ac1-4eee-8548-1f0425113fc2</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c503f58a-d20a-4ec0-b405-96f4f19c04c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c504bc9f-04a1-4fe4-9e76-2f04fc67eaba</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5056c05-e891-4221-a2f9-c5bca73b33e4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50632dc-789a-4988-8381-6d797df50108</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5064389-8fdb-4425-ac69-14ac96034ada</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50672db-d62b-4f65-bddb-acb49725af9a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c506d749-6538-40c7-bfe0-6d16f7ee4cba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50701b6-f63e-4b82-83c1-41b10bf7bde0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c507d79c-2095-4a6c-b4e2-d51939753ebe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5084104-23af-4179-923c-5c29def79125</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c508588c-922e-4fd7-bcce-c5f227adc109</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5093c36-24e7-4d9e-8bdd-1c14474b5107</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5096d62-77cd-4a97-87b7-e52a34796f82</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5099ea6-56a5-4aee-84fb-35061b67fc89</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c509af9c-02b5-4ea1-a5d8-d8ccbf16a267</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50a9d2c-a034-4c84-a6e3-a00fda9e24a7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50af113-0244-4b69-93cf-2fb7234282ae</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50afed7-16e3-47cf-9344-9311bad5fb1e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50b311d-a05c-4ff2-b5d5-149be6245689</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50b33b7-2b37-4ecb-bc14-b1f9fd4aeb67</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50be683-f535-4711-97f7-10d2333ac9a7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50cccd6-0442-49b9-828b-9b95c518b5ce</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50d6251-cabd-4e49-891a-e950b26f9ba1</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50dc0a3-61ee-42e3-b8c4-6bbc66812bfe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50e060f-e031-4e42-8258-f6ebdbef58b6</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50ec849-eaba-434d-89f7-2b8e45530496</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50fa272-a73e-4aa6-ae0e-b1449653fa6c</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50fb4c9-d9a0-45a6-9252-7c00a526220a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50fc95e-2291-4987-a688-838fa1c8ccdb</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c50ff94e-0f2d-487f-ae81-b753e5f85ae8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5103cb3-e3f0-406f-892a-9d0b6e02419a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51077d0-7f6c-4fe2-a6e3-72c61c29336b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c511ab93-8135-49fd-9282-0868bba31dff</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c512bea7-f365-4744-9793-b937e2a7e462</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51479fd-1e9e-41b4-9f09-34a4f4abb388</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c514e936-f351-4682-8e51-b7bc9c26236a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c514eeee-6c34-4d50-829e-d62633dc0968</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5151823-4b01-4e72-990e-e59076bd77d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c515d315-9ecb-444b-b32f-6f914f805a6c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5181ee9-0777-49df-863f-6cbcc46949e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c519407c-cbfd-4de9-8c27-20a0acfecb60</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51981b8-0964-472c-942b-c655e9043d04</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51a04a5-d850-4013-a6b3-dac5a6814ff9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51c1e24-d945-4ce9-b307-b6bf91e4ad08</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51cf16e-c874-40dc-b889-e7ddc981bb9f</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51cfdcb-0d47-4fc0-89eb-fa31b2f7594f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51d0f67-4125-4ba3-bdb0-c1617df84bf4</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51d87e5-ac03-455b-8c00-d0936bfe8ba0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51ed5ff-b3e9-44f8-bbc1-c39fdb33b7f8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c51f8be6-043a-455b-b3fb-230c28e10427</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c521117c-c0b2-47d4-9271-946c3c7f81e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5220210-e64f-4c72-8806-92bb7977ceb2</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5220888-a9aa-4cf5-8980-456fdc34438c</loc>
    <lastmod>2025-05-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c522d760-9b77-4be6-834e-b60c59ff0fa0</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52324d4-e507-4c79-a63b-95fbc43e0b6a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5238d99-03c1-4dea-aa42-6333f646ef1c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c523a027-b7c7-4152-86b7-340e6ce7c7f1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c523e711-3f94-4621-bb2a-e1affe75e1a2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52459ca-76d0-40e1-977b-749300c8153e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c526222b-a46f-4bef-b2e4-e00c065c99fb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c526f772-bb48-45f6-9b88-67d6c6990414</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5292430-3760-47ad-a1b5-e64b491409f1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c529497e-6896-4fc4-bb23-6b8590003643</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52b95d2-8504-4723-a325-d6511326ebdc</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52c03cd-d337-48b1-a177-ce801c8c45bd</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52cb94f-8e22-46ba-8250-d702b1c175d3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52d0b15-5c14-4ee4-9207-e7052a5e26e4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52e2e27-e58f-4a38-a630-e4d1fb7868ac</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52e690a-fb74-4f6c-b391-a55845bc9830</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52e9eec-89b7-4792-8f1a-dccf91ac9a10</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52f094f-cbd4-4b26-8735-67e2084f1e9a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52f0d6f-8a79-45e0-aca2-c7c43ddbd28c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c52fe4e3-0600-484f-b2e5-0ed7e98618bf</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5300bd1-f950-41cf-9cc9-7aed88abb96e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5319531-1d35-4411-ab24-6108cd8f3809</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c531bf0a-3c54-43f8-a3ab-542486e99983</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5327226-c7e9-41c2-92bc-3bfcb7366bbc</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5335a06-f92b-4468-98a7-57ec3bed88a7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c53402fc-92a9-4f4c-be2e-948e742dda02</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5341f39-3767-4fc8-9419-95681df52839</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5352234-97e3-4527-bea7-8ee37459ab1c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c535d039-e613-40ea-ac81-1e7bd0450de9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c535dbd5-ae57-4585-b8c7-a919e666ae01</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c535f17b-0396-4843-8415-febe96bba8d2</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c536668e-5e2b-416f-a514-f85f5d08ec95</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5367a99-a512-424a-9967-ee6f53a123ef</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5367cd5-7b1d-4fa2-a60f-9e28a108cb3a</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5372d4a-4b83-40b1-9b27-ad8d822fdb89</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c538622b-f32a-4877-9665-a081a39db8aa</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c53a6f1e-7896-4cf0-bc8c-ef94f2ab616a</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c53d2939-fe72-481b-919c-5dfb3920f550</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c53d667e-5afe-4020-89fd-548c30930cba</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c53f6a64-c164-46d9-b611-897f7cbd0f49</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c540478e-ab3f-4a14-95c4-ce59f0885b96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c540c326-8f38-4de5-9fa3-31f1e68d4024</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5411db3-0777-4aaa-99b8-70b92d398a9f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c541bc0b-189b-4816-b34f-e884702195f4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c541f87b-16c8-4eb8-93e6-b522a6b52635</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5422f20-b377-45a0-bf39-ad335cce8004</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5424efc-0db0-4f2e-aad8-fec416642609</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54505ca-a04a-4851-b52e-d3f92c4e939f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54548fd-af2e-4aec-9d9a-b1c4ed19ab9b</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54694d6-911c-4231-bbe1-060ef0e09624</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c546fcfd-0ee3-412f-a69d-13c5d9d12c49</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c547460b-d60a-4747-9814-1deda3d298ee</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5479584-4f81-4de3-9ab5-f848caee4c6a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c547a7c0-e1ed-4bf1-8702-75ff14991868</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c547a857-ae18-40e0-9cf1-dfec9fe64913</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c549e314-c0e9-497a-9596-b44e28c206dc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54ad309-e180-4dbb-b4db-9820773d1548</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54b2c28-504b-4d75-a1d7-6068acb543c0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54c4b70-900f-4b87-9ccf-0c7aebf9df3d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54c534a-e3a5-44e3-b6b2-515401a6c18e</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54d13f2-897e-46a8-a736-9f2270e0ee83</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54ededf-62c4-4b9a-ab65-28561c60a6d2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54ee336-8dbc-4335-8c56-04b7e992747e</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c54f1de0-597c-46a1-8dd4-27be4570d045</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5508e38-1132-4667-a9d5-098c9de27d70</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5514429-9835-42a4-b4d5-05222f682f22</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c551458f-aae1-4ae7-bb73-fded982c1752</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5516534-79aa-47aa-87ab-13cd4a099a9c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5532407-5145-4732-825e-dd655393d3da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5535c3d-9eb2-4228-8219-d44d6692b76c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c554019d-cfdc-4935-ad2c-0324aa33430e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c554434e-8589-485c-8e93-e21b94c09691</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c554dcdd-8039-4398-8b82-2f62f9310e42</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55520de-e2f5-4706-96fe-66383565cee4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c555653e-f60b-451a-ad9c-a5a5fe99e35b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5561a6e-a110-4e59-bed3-7e8d9dd9fefc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c556e37b-1665-4da0-809f-d1383ece458f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5573f05-bd40-45fb-98bb-bd9ba4f33165</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c557a4c2-de15-4d55-9ffd-005c12122a30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5582924-8aaf-4fbf-9726-b851b1fdb565</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55ac9be-d24a-49a9-a705-9ead6a93681c</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55b3045-6755-4c85-939d-94b3bf242e54</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55c035f-4b63-48e0-bb84-ebceb744a0b8</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55c64c7-5640-4a7c-9ae9-04dcaa37a1ac</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55cf393-8658-4a32-81d4-994dbc6a4b72</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55d3b1b-5b4b-46ac-be25-143b1a33ddc0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55ee588-b54f-4540-b6ec-0f4d7ab6540a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55efba6-4783-465f-ab98-a0a36159ffaa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55f2acc-cece-48d3-babd-7f918645f5be</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55f44ee-4737-4b65-a155-15e272addf81</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c55ff6a4-08e5-47f7-a80c-465fc542341b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56055fe-062d-4cfa-9f5e-2a57e4cc395d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c561387e-ab96-4add-9f8a-8a7995995788</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5623ecc-a36f-4aa9-8919-393936bb155a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5633953-86f0-4054-b75a-0a57156a2310</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5636423-0256-40e9-955a-704042543cbb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c563dd14-88d7-4694-be03-1259d5ed005c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c564579d-a45c-47b8-88b1-ad86dc205f6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c564e7c6-c3e5-46a1-9bd4-4f9ecfe140e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5656821-0570-4362-8cce-aacc3aa8d413</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5668900-6e1c-4cab-84fb-7478214f0639</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c566a7af-982c-4d54-9ae8-9107f3eb9d45</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c567047d-ddb3-4843-8a69-7b92a3d5cb64</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5678062-a962-4b73-bedd-49c3680eda59</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c568c751-2cac-49f4-b8ea-e3646eb09172</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5697288-68d0-46cc-b0b2-61e2b014f63c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c569dcf3-a4fd-4428-ac14-9cf3f5726e8b</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56a5954-1e5d-46ce-bb70-ec7856a8bd74</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56b74fc-2167-4ae5-b121-23bd1ec79446</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56c02ab-89b1-4fcc-bff9-4baaa10450f3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56dafc0-5f15-43fb-bc3d-7f12733e644a</loc>
    <lastmod>2021-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56e3eea-d0ae-47ed-aef7-ed5d091f034c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c56efeb0-e860-41c0-b930-63b3555877e0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57016da-cf53-4f15-b5ae-d2e40f916c6c</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5705f5d-a88f-47da-98c9-f8bdb47344cb</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5710079-6f77-4fc7-9e2e-42acbee772fc</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5724fa9-f684-4bbf-b925-16b5868d4bac</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5727b88-4280-4af8-8d69-74a9fd6dcbf7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c573326e-e3b6-48bc-b841-ad02c0374550</loc>
    <lastmod>2024-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5735a67-727a-40a9-b5d1-9b41be1c1d63</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c574af16-e076-4e24-8d8a-4d8dac47b5cb</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5757a50-0495-4349-bf34-acf2a2b57dc7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c575ec4a-95af-4b15-812e-f3de8e1b606e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c576d246-7c19-4aaa-8af2-a67c9d4fbcf4</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5771595-c4be-4dfd-84ac-c03a907fc9ca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c577194d-141c-4a23-87a0-6c0507eae677</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57742c7-c5bc-4339-9282-48e29cafe39d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5786f0f-3835-4abd-a02c-e51dbe5e6baa</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5795535-02ad-4687-8c28-3a81d49a8745</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5796444-1a1a-4700-b088-871681e878b8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c579ade7-d7f3-4e92-a2ff-8039bfc3dea3</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57b4b91-06d3-4b76-b15a-fc158eb74553</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57be86b-e4bf-4f4f-bb2e-0f8442411d9c</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57cb029-5ae2-4047-9ffd-4377fc0a3666</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57cf7eb-75cc-4685-adb0-57119e19155e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57d8211-b4a4-4117-b4d2-5da18cb15b09</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57eadfb-478c-4159-a401-b08a46f4dcf8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c57f54fb-58f7-4d03-a6ee-7143e76eb7e3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58029b7-4985-4e95-a0d9-dd4cd0502028</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c580c48f-88e4-4679-92f6-a064a8f2076c</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c580ed91-a486-4833-8026-718fff9eee92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5813a83-6e0c-4fc2-a4b2-1dddf970c148</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c581433d-e3be-4c72-8a1f-bf175a4b4a81</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c581488c-a918-441d-a5dd-3582b72f8247</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c581e8a0-da8b-4109-8ca8-282d0e0531bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5847449-b43d-48a6-9147-1089cc4aa3ad</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c584cdc4-4875-4185-9ca6-14b860cf267c</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c585336e-e067-46fe-8cdf-b7f1a4faa658</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c586f2ca-8d68-4439-aaeb-5c9427a1a4fb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5877c23-2ccb-4282-9197-b4458e3aefb7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5878bf9-290a-49bb-9766-f26d818a2d00</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5888bc7-7770-4b00-9e98-52229796d185</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5898dcb-b3e8-4b81-8724-650891a37162</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c589fa03-711b-4a65-957c-58cfd31b4654</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58a56c5-b168-4ee0-a204-71ec0a6e9d2f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58aa2f6-7013-4d90-8fc7-32a4832e69ea</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58b5665-0170-42e4-9ce3-0a882b2e94d1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58b9ecc-e84b-4f5f-a464-95c12d16599f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58cb871-ba79-4d66-9ff2-04616aaaacb0</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58cc986-75bb-4dbe-bbed-c12cad748b9e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58d291c-5412-4f0d-bbb2-6bddcad8a2fa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58d5e33-6db4-451a-8688-f2dc66fcda1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c58db777-3033-4f1b-aa34-5a9b358c4d13</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59035f9-7a72-4ada-9ef4-ab67df43a900</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c590624e-59f3-4fc5-add6-2e46db1aa136</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c591084a-7666-4d42-b7f2-9dafa2379b8a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c592e7c8-6b8d-4a1b-af19-a1a3c15f4aac</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5935da8-3551-453c-a952-89879ad15edf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5942648-4925-4258-bc2d-1ccc8c9bd54f</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c594d284-4001-4015-8d1e-f22fdae98e99</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5955267-ba63-4ffd-a4ee-fbdc059934c4</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5957d5f-95a9-49e5-9611-2d22fb1a87eb</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c595a29e-5295-4517-a96d-abd25179b978</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c596287f-f239-417c-8411-c1e197363841</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c596b2b1-1410-4f2f-95a7-02b134ac5f6b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5978c3b-9bbd-494e-9e71-ef04ae919721</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c599ccf5-9eed-4d6b-a470-593db40be1f9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c599ea40-01b0-4586-897d-44395df857ed</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c599f924-eefc-428a-b8e0-2a699158daec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59b664b-9f8e-4bfc-a306-146ea3a43448</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59c041e-2ee9-4303-83b4-9d8dd95934ce</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59e1870-f3ed-4d6c-bc09-4985b69287ef</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59ebc18-57cb-4bd1-857a-b042a6bc31b9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59edff5-3448-4258-b94f-d5cb8d688f82</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59ee43e-047a-4e7e-8514-35d40cba4c32</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59f40a6-bab3-445c-8ada-17d2a6a25e41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59f7cfa-a77c-4425-a13d-3d98a741081d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c59f9d2b-6283-477d-861d-7170b6e10fef</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a1acaa-1b80-42e3-8bbb-aa48c785f946</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a21acd-9188-44ae-b979-c1c5c6dedaed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a245fb-7f4f-4dbe-9d21-5a46cc154c7e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a25c34-34d5-48b0-8e3b-e5dc1cca0780</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a28e7b-a8ca-49ef-82fd-24904beb535e</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a2dac9-d1b0-4e17-8aef-a81c887f9e37</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a3fb8b-c3ad-476b-9b0c-77ef17b5b208</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a4751f-2c25-40e3-9e08-8ed29ec2eeff</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a503bf-dfb5-4736-bd4a-6cf2e62fcaff</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a65587-7ba8-45ce-a857-819653f0f261</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a6cb66-993b-4a1c-8626-f5876602ee88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a7a382-1c3b-4647-8304-3ba2ae62b7d1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a7fcac-888a-4cb9-8231-1f991a65b954</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a886a8-ef6e-4867-a6cc-0008ee150d55</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5a91fc7-9930-4216-9edc-e51a6c524ebe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5aa13bd-4647-4ce5-8319-50a0c55550e2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5aa6d53-1231-488e-b2d3-715e3e0a8d46</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5aaf026-0b87-439b-afa4-2f3a25b05d04</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ab3a18-abde-4245-aa61-e7b335e49fd4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ab471b-fac9-4908-954f-49c34a2cc738</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5abe043-fcf4-49d6-99cc-9860b5526c31</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5abf1b0-3c83-429d-8956-d10f7f756b8b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ac32a5-6c54-46bb-8c26-5a7b2ddbb58a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5acb0ff-e7ad-4468-a1f2-ad50cba5d15f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ad77c3-5844-4639-9ce3-0a75eab8498e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ad881f-5312-4b03-b82a-888d913cb718</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ade02b-4c5f-4df2-acc7-c86197db4cc5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ae23a9-e2a2-4a06-9747-882b75e0ada6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ae4010-f3a5-48ba-be8c-6496753f062d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5aee1ba-1c86-4e42-bdbb-538d8b75416e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5aef818-20e5-41e8-85a3-4950a3953d63</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b00d09-6c08-488a-82f9-cf1166c235c3</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b21eb2-6213-4230-be0a-6b04d1e15338</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b28a6c-26b9-49f1-89eb-21d117d0e5fe</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b2f673-4a91-4888-9fe8-2b7153fd1dad</loc>
    <lastmod>2019-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b40623-bc6a-4462-8525-a1c1cff99bc4</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b48f45-0904-40f6-8c16-688af20246bf</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b4d6b0-14f1-443b-8ce1-22d7f9606d86</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b564cf-6ecf-4e53-b1e1-ddec9376ec70</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b58751-2a16-45a5-b697-86f468025833</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b63e93-1fd2-4baf-b860-d233d7665dc7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b858f7-6705-42e1-8948-4a14a6e2f9de</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b86012-2810-4f46-ac80-da0a64944ed7</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b8dc78-bc5a-422d-92e7-3a8fa99f4735</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b91eab-39ab-40c5-b768-90e7209a2156</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b94ec6-1265-48b0-a9de-258552ebd5f9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5b98da4-c39c-428a-b76f-d5bb96ee9701</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ba17cb-56ef-4388-8f61-f32e005a0371</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ba2932-9134-4ad1-9f30-7ff0a191893c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ba7c77-3e9d-4d5a-bba8-b8fb87978550</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ba7ff5-1bb2-4874-8ee2-8ea8c21cd9e4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5bb18c1-b0dc-4501-996c-cf0be8714562</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5bc41b1-a0a9-45ef-b4c3-a1be614b0078</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5bce746-986e-40cf-b319-af144a6a9e3b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5bd48b1-fcff-4c3c-b367-320c28bd35b2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5be14dc-c0ab-48c9-bb69-7718fd577c79</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5be19a3-e4ee-4bf9-9ad2-3713b7153617</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5be9460-990d-4f4c-a390-f141dba579f6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5beb540-2bb6-4548-a39b-e4896bd57ea2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5bebb63-f6c2-438c-80c0-14b5307c5055</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c002fc-acf2-45a8-885a-00c90cc2c8bc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c04608-fa61-48dd-9615-0c3981d97620</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c04b60-8d6f-472c-ab9b-fab500c58283</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c138b6-84d3-4e43-8753-7b53b9ec3dff</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c184b5-d636-44c7-8820-ca6731a0c967</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c1b3cf-a3ac-485a-9fd1-c446fa4f0fe7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c234f4-f320-414a-a7e1-3b91024bf05c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c30c6f-4ed9-4f35-b0c9-ef46206ad85f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c342a4-1a67-4981-bc7e-c1866abd715e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c4434e-cd20-47a3-a9ea-113af2d1555a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c44b18-c5f5-4ef3-b80e-e876ff2075ad</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c4be90-7bed-4542-857f-e1c1f5ac2e37</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c58a92-0b16-433d-b969-8c18b54cd5c5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c61030-3014-4fc6-ac44-7b199c457674</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c6452a-d410-4432-808d-17473816fd20</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c65436-e672-434f-8b34-b781803cc97a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c685dc-0ff8-40b6-a85b-ae9ddb6d7565</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c72d79-dd58-4e31-90cf-2e997d5ab9e6</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c73ff1-72fa-4a0c-8e91-5a90af62d21a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c875aa-65bc-4239-a7f6-58bba4e6b622</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c93df1-411b-427c-8fa9-9e90322de499</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5c9ada6-906e-4f0d-a87a-d80a7d6140ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ca1bd3-49df-4e9d-9086-704589344fc8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5caf272-2725-4310-9ad1-0dea7a5790f7</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5cc742f-0f0d-477e-a8aa-c4205a28be88</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ccb100-4c1d-468d-8883-5dfde58851e4</loc>
    <lastmod>2010-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5cd2919-ffc2-482c-a58a-d73ac5df1da7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5cee19d-db64-4407-b719-d3c2fc5c0e27</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5cf7f08-a938-446e-b8a4-0edbb59a8cf3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d16ca2-da16-45a1-ac42-2b6118213369</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d25bf7-8d82-45e6-8f66-f62b02de68fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d274fb-5514-4b16-ac98-74502f4573c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d2c4ef-4382-4f53-9427-6d17e858ce49</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d2d18b-c5c8-4b60-9aab-cec6eadfdbd4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d44099-1702-4beb-957c-c5d85a18769f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d4ef88-ac61-441c-b23c-d108cc7ae968</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d5c4e1-c81e-4edf-a1c8-5ff9bbd14ffb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d73f69-2345-4394-bb9c-9e5ff3c8c03a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d865a9-e302-44f9-aaf4-7b43dc7aa67a</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d8d8c5-4a59-4294-8194-05f2aa7a50d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d8e6e3-e931-4a3c-9647-d783fad90c8b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5d90681-50bc-41f0-9c0c-dd03ea0aaff7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5da572d-8323-4931-b860-bd15944a2c30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5da62c2-59ba-4ce9-9286-6530728f4fb0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5dc73ae-5926-40da-8daa-cafff9a4f9bb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5dca16a-9f2b-4f7d-a57b-38ef577f7770</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5dcdc03-8953-43f6-9d41-2d80ca713753</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5dd3687-e1ae-4657-8db1-8b1baac0b353</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ddf5ea-9909-43b8-af4e-db54a0fe57b8</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e06ad1-79a9-4824-bd8e-724cf4357202</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e17271-c0a8-41fd-8cc7-cef6f19a187a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e1aea6-7d0d-43d3-a529-41a161bb1509</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e28de4-630a-48bb-9105-85b466939b9b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e4bf64-a994-4473-b81e-19f47c10e703</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e4e141-5d35-4607-9f99-6845fd0fe815</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e64dbb-c6c9-4dcc-9b60-bd95f35ef29f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e76d49-d303-4e0a-847b-20dea9c44fd1</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e8af86-7360-4f7b-b39d-7c28fbf65be8</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e99f35-16bf-46ff-b3ce-8fcc74d45a67</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5e9ae6c-5f35-49cd-82fd-17485e5f14b1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ea0844-c4b5-4075-96b6-416086f018b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ea2c25-6d13-4d39-a8e2-fab7b1ea0257</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5eadde8-e3d2-4be0-b2a4-fb59a6907203</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5eb1183-22ca-4769-96fe-088330ce2206</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ed13ea-c0c3-45b2-93a0-908ca8ade678</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ee7617-4e9a-4d35-a7db-7111289931a2</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ef9496-9928-4d21-879d-b4d487224bd7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ef9ffa-edb5-47b9-9c88-e88e66116ff6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5efd27c-4c8f-46c5-88bc-383a82ee1a81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f0d743-8b32-4677-9712-08d9e3f1c11e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f0f238-df62-4e1d-815f-b79a5c551334</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f10152-6d90-41c9-aff7-a3b4415cae65</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f14753-15c2-4a06-bc3c-a8ec8f46b41b</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f1b687-1bd8-48c5-a307-9648ee708e9c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f2db94-4c85-482f-b6e6-65c31022404f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f32ee5-7335-405e-8673-9438573bfb51</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f41eec-b363-4afd-87a5-8a41b083535b</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f4e8d2-7baf-47ff-accc-95fa8d26d7f9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f5319f-8987-4410-814e-663ea8705f06</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f53736-53ad-4a87-ac1b-43ced1264322</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f67b86-966d-4fe0-bd43-64d8b2eb3bf5</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f7b849-f347-4586-8fd4-596e92488891</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f8137d-dd43-4e40-81b8-b7a1905e4315</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f853ef-db24-43c9-9ec0-8b8a7fb1cf91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f96e0b-8463-4ee2-a746-6e33f5024145</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f9a0a6-abad-4900-85b5-5bf22b61337f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5f9b8a2-754c-423b-ab3c-547922e75d32</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5faca0a-ce84-4a10-a461-c5920a81cb41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5fb4930-5ebb-4e6f-807b-38e5dbefec01</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5fb8d23-1a7b-4b45-9c07-c8766907808a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5fce4f9-deef-4d56-a189-d6defb520ea8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5fcf323-c5c3-4c89-bb88-98fee33d6243</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5fdfad7-042c-4da1-901e-5bb634507022</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5fe0c97-9aa7-411d-ad19-52c0aa4e5050</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c5ff4016-d1e6-4757-8caa-afe50b22b1cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6015cea-b54d-43ee-b049-02b93ab120ee</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c601ca88-f1c7-4af0-8009-dda8cc709c37</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60278e2-66be-44d4-a83d-6088c5aa9d3a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c602d7ab-0a33-474d-94c5-c4acb28f4526</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c603835e-b0ac-4fa4-a32f-54048c41930e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c603b2f8-f919-4825-a9bd-0a093aa07afd</loc>
    <lastmod>2025-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c603da19-4a7c-41f4-888d-1d2659447165</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c604bfdf-8b40-4842-966a-ee4c4ed6e4d6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c604d622-35c7-46aa-b87b-80dc2424f436</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c604d6d9-d757-48d0-810c-4e3763f9f482</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6054975-5a2b-42a0-b6bc-a88497b18131</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c605a9d7-6daf-4372-b194-5270d7593405</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c605f1ff-4baa-4b6e-8a6e-743262fb0881</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c606547a-6710-4615-bbb2-e564b15b9eea</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60702dd-1c91-49e6-9f38-62f20c23509a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60786b1-70d6-45be-9b5a-34c2a68fa22e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6078740-3b25-47ae-a99c-bf025923e7c8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6079af8-2599-44bd-9b5d-566fbcba9627</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6082714-dee5-425c-8e53-f2b89580c504</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60abc7d-6720-4176-8b6a-11b88aae416e</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60b0999-7a01-413c-ab4f-a4a6a115f5c1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60b3c97-aeb8-4ef7-978f-763eb9c2c24f</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60b8fe2-8ccb-4a14-8e39-ec137ae7ebaa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60ca68a-175b-41fc-84bf-1ecf339f230d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60da871-0bea-49ce-9f3f-715b9d8fdefc</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60dac1c-4891-45fd-80c3-930b9524dbc8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60df819-e9a7-4b84-9094-c6a37867410b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c60f6b82-173d-499d-aa58-ec4478ed8b74</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61021cc-e601-4907-8627-64694fdb2b70</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c611193d-83c8-45f6-be31-5808030d7c48</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c612c6cf-d6ba-4599-a034-276c76d31f51</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6134095-5728-401b-b9eb-9b832edb9573</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6139ba5-c242-4c29-9571-8dc96c8078e0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61480f7-5138-46d0-b932-b6aa8d2ff3e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c614f6c9-f572-45e3-aa2a-6586bb6dbae7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61565b0-d59e-441c-8bf0-8c4d4239c472</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6159537-9040-4ef6-995e-55ae950c1560</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6162409-b7fd-4ac5-b200-087dbaf56d59</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61684e6-315c-4130-905e-17d468c9035f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c616989e-af67-4c20-9125-be996e8a3ba3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6169fcc-cfdd-4221-a3be-1c3ea0f79779</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c616ad1b-9aef-46fa-922b-505b96670922</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6183d58-b5af-4dc8-9248-f5e5f651f78b</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c618466d-af39-4dba-a3b1-5b7464393cb0</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61a21de-e442-415a-8682-58b88fbafd5b</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61aa9aa-cc93-4861-af01-3f217073f64c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61ad0a7-70bb-4965-85de-446ce5c46af5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61c134f-6ddd-46dc-bb01-29efe0d9b5b9</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61c9036-cc46-4d0b-8b1d-6cf0ebe30c21</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61d6fee-99a1-415f-a2c1-ef95084b813e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61f01a6-9817-4297-b4bd-1466e3b78571</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61f2626-8cd8-4399-8a87-f6f3787a42b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61f43ec-6e9c-4cb8-b193-42268dde8ca0</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c61f6b41-a9bb-4a69-afef-6323a8382c7e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c620e594-1841-4672-a2ad-5b8f29aa6971</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6216fd9-6049-4691-b3fe-8603051e7f18</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6218266-3710-482d-b3ea-cca535c0ea33</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62194bd-9861-47cb-bd0a-639caf7beafc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c622c941-d623-4c87-b4da-d090e56e7e78</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c623189c-b427-4cba-84ef-c36dbe34558f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c624d06d-dd98-4979-b91c-c05684eb8403</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6255bae-7bb7-4322-934d-736f5eb64630</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c625ed34-8bdc-474b-a34d-06f56f48e6de</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6266a71-6314-4295-9834-4e896efd19db</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62790e1-4af2-4a29-81c1-141d710c9247</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62805cc-3791-4451-8768-8118c6d98315</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c629e517-cf94-454d-b9d2-0df610ffdf4c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62a86b7-e92c-4d40-8f0c-3337479195cc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62bdfb1-a7f9-43a8-8081-d7328ceb4c82</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62cf1df-914a-431e-9c95-ef0cfad28ff7</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62d9def-1753-417d-8fe9-ec7486b24085</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62e9a01-9147-4b6b-a94d-ef40e15635bc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c62f151d-fcc9-4bb5-b295-71bc2f14f6d9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6304a72-32df-40ca-8af2-015c88b0ae1f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6306809-0456-4cf7-8bac-fc1f40c09cb5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c631cd36-36ba-4f52-8286-010cd446b218</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6327f84-e2e4-41f5-bac1-5cab89cefa96</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c633a34f-c0e2-4451-a330-3bb56cd1bed4</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c633f843-f4b6-4ad3-91b4-33ffa53fefa7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6355b64-ba40-415d-89d4-5ec167516060</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6356f8d-3ab1-4bb7-8e48-1b47e4ebccfd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c637e0a7-e97e-4d44-acfd-46a21c99f1a9</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c637e5f9-6449-41f9-9919-c48291700b5d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c638af70-e71d-4b46-9ba1-255701b42762</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c639b2ca-ed75-4a94-86e3-bcbe1b8d0c84</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c63c6f8a-ebf2-40e5-a36e-2b26791ee5d9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c63cd318-6254-49a8-90a5-44075b09a7f7</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c63ce9f3-d439-4cd9-83f0-fa5eea36fec7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c63d8457-fe9d-4f6d-b4d6-c711e9ef53b9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c63f6212-a5e0-4373-a887-dcbe02e9c923</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6403b3d-4d55-4dbd-a6b0-d40f1c646957</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6406aaa-b052-489e-8315-f5ba42ed19f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c641ed9e-b1ce-4424-be44-5e1e459df734</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6428412-d53a-41dd-9ca9-baeb67802e4b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c642a97c-f897-4904-b639-8b95cb7dc905</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c642ab2f-ba58-4df5-b7c5-dc0d74e23e17</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c642fa21-cc05-4cbf-bc6e-3454f9f690b6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c64316a8-c0de-4485-b4df-fbad02a40e04</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6435ea8-001c-4f12-8098-afd0a937d925</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6460836-0b9d-46b0-95b3-f346e63d152f</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6465693-6a35-4e03-9c6d-c61365ffa634</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c646ffac-8179-4e59-95f0-7a8c4aac798a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6472b7e-8039-4e9e-a9c5-0d7af04404fd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6473221-5b2a-4bc4-a020-7b18a23c731b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6474f00-63bd-425f-88fd-38a324cb1cf0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c647e1cf-cdb2-4df6-bd7e-b2acc866f32f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6484224-2844-42d1-a3ef-e9c110b4551d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6496a87-f425-4180-a380-46d5cc6ce265</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c649a6c9-11f2-4134-954f-bcd222c7bf41</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c64a7ebc-78b4-4da6-988d-5c3ba411d7e7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c64e31da-b78b-4941-bab2-b6c38128ff8a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c64e87e0-5fdd-408b-90a1-6d2f9516debc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6523d57-2e64-4a90-b695-983a487ea459</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65246ed-41ba-4945-b93a-66419ffc68c8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6526138-ea44-4bbb-ad17-1cdb99394675</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6541cf4-2649-4c2c-aec9-7240be71a4d0</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c655a5d1-d72f-4ba8-b229-8fba6cab4f88</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c655fb00-beeb-4d20-82b8-5d14a9ad939b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c656079f-4cbd-4ba0-a6cc-e30016c9fcd6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6567b70-76a0-42c2-987b-4be86811cb8c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6574d5f-4239-401c-802f-cb3ca1b5a6e4</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65811a5-c134-41d2-9982-7afd521bd5a2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65a2c6d-d089-4d13-bb5e-7c1d2d3b7250</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65b2c2d-200e-4f87-96d6-5ee40efd4baf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65b6580-f243-4479-9de7-c4c5d0d8d5e9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65c2807-f976-44e7-aa21-c0f9ac3e380e</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65ceca5-65ed-42af-96c2-1c1f2bfb7d92</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65d160d-3fc0-48c3-a070-b888e17637dc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65d2cc0-a067-4441-8203-4819fbe216e7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65d5c6e-d22b-499b-a8e5-3a78e3a3e59d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65de0a7-be67-4e0b-9ae4-4ca6f9410643</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65eded0-984a-465c-be2b-d2e022d064ad</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65fbb4b-8c1b-49c8-b23b-082bd7d2d326</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c65ff506-5215-485c-9718-2ff117d58ffb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c660c1e1-360c-48f7-a100-c64efec53442</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6617969-a5b5-4ff8-a937-d85e0615165e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c661e3d9-ef13-4e02-ae97-f377ca8debb1</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6621d01-313f-40dd-93c8-e9a9b6d53f51</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c663eb5d-8565-4601-8501-500f2a2d7454</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6641e34-37e4-4ebf-a37b-b469b866b1b0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6647a13-0138-41df-99aa-6e48d6c92e48</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6648364-e2d4-4d24-aa95-5d97b0868969</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66485ba-f11c-4401-b75e-59f9757c8f7c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6658fe4-452b-4a8e-a561-6f76d316bcb3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6676ca8-f381-4d74-8ba9-1d4539d6c1ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c667afd1-db94-41ce-9100-bfac96c3ffba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c668b0b6-f63d-4362-b1a2-38433f5b4755</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6690fe5-1981-4f32-a571-59c2260ccd4f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66942a3-873f-417d-8a94-f0df7dd030dc</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66a4b9b-b200-4eb9-9271-3572c6dcb0cb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66a66c2-aeb3-41df-a18c-16cf3f6889d0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66c7938-817a-493c-b114-85297eda88d2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66ccec7-2581-4d15-ac87-9c6dc7b1f544</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66cfead-ef06-4ad2-97d2-b7f322881ea6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c66ed99e-21e4-4c3b-b55e-c3ade449b167</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c670114d-f7ee-48db-88ae-a6ec8202a2d0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6711261-6dfa-4a21-b155-cfdfd917672f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6724922-1af9-4c65-8b27-423f4124f7fd</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c672e0f0-89e3-4a23-804b-2c173978adde</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6742c22-302c-444b-9389-2ebde1579561</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c674b4c5-5380-4881-ba3f-f830c02e52ed</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c674bd6c-d360-4d20-b7f3-b9fe37257ce3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c675a7c0-6643-4f14-b3b6-d7842efc2b3b</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67606e9-ba7f-4c38-b0f2-81af5f320fbf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6764302-93ab-40e9-be95-70e58d9f8ff4</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6766810-dc73-4540-891a-1e35a8eadb5f</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c678b1a5-2040-44ff-adcb-64466d10950e</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6798415-a419-4298-9e98-f5874389ccb3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67999a2-4aa7-445e-b253-d30c48270e19</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67b76c4-f4b2-4584-ae48-e6d96a9f92aa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67bee19-14aa-4fdf-b0a1-cdec51e8155e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67ca2fb-935e-44cb-9c19-8bd872a2eaea</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67d547e-82bd-44ec-b321-fe89851adcdc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67edc30-e2fe-4fd0-bbeb-9e90376eb427</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c67f68f6-bba1-4175-bd80-1d68f16aaf29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c680451f-8ce3-4dd5-ac16-0cc50450eb0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6807765-56f5-4b4d-a8e9-b6ebd7d2f3de</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68130af-b29b-4805-9572-d2d69d049f7b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c681cca4-9d11-40ed-a661-983b1a5f7f73</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68235c4-3aea-4965-b19f-decef39c6c74</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68286ee-66b5-4768-99dc-66559457ef58</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c682e91a-a0e7-4344-9cce-d7f0b38ccbcb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6832a7e-67c9-45f2-b008-dbf4e234a9e0</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c684cee1-5eac-4cd3-bdcb-9909f86de89e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c684eacc-3256-4b18-a0f1-0201fc326cc4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68569b6-61f1-429e-b684-dfba648f1262</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6869bfd-f5ab-4c34-80ba-8594572fd352</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c686c9bf-baad-489a-ac1f-3921de9abcde</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c686ceef-e690-4ad4-9b4b-61840757eadc</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c687926e-7a70-4f4f-8407-d902a4231e76</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c687ec34-1bad-4f35-a757-84cfaa12f3a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6890117-6344-4dc1-b4c2-b661214c64b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68964ec-652d-4364-ae9e-96d163d5673c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6898066-c7db-47e7-844a-b14152c6e872</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c689ba5c-06de-41f2-b5cf-a9b73f9844da</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c689ca05-e80c-4b53-aa65-6d94f95aee21</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68a4701-d042-4fc0-8a3d-bc0f413628d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68ac409-9373-4265-b9cc-9a695af72cf2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68b938a-7adb-4c91-8a4d-a22e64186bc7</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68c4157-47c0-47f7-843e-ab028b3fc72f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68d11fc-e494-49fa-ac6e-fd1995eb054d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68d2a22-5346-4a1a-8605-97074d0aa016</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68d6dc7-a33f-4e89-b642-347a71b62fac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68e1bc1-5c59-4f6b-b7b8-4b9614b545e5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68ed8df-8209-4398-964b-347bdd09a952</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68f32b7-8778-45ff-a440-d965f6d40032</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c68fead4-7cd1-442d-aec8-648c554f75a4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6900433-6880-4480-bd1d-98e73b8ef37f</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c693d005-c8eb-4e68-9101-c7aef454044d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6942595-ac32-4850-830f-4e8f372cf7da</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69492d0-fdde-42df-a2d8-2eff94e97b43</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c694ddef-945d-45b3-a389-561dc971e3c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c695c64a-082e-4f5a-863b-45229672eec0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6972158-2920-4b40-8022-61bbf4d9af2e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c698e5e7-6c85-407c-acda-ed5f1bf11d3f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69a6c7b-a211-431f-ad53-4fce3362a8d7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69a9567-3fee-451c-8138-77dd20e0073e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69b53e8-259f-4c01-8f93-d4e35be77215</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69bc27f-c16b-4a00-b579-56f57429f8e8</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69bd0a7-a019-417e-b08c-0e1de11e80c9</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69ceb25-4eb9-4c68-8b38-e407336563fc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69d13d3-f32f-4781-ab54-29ed9ab706da</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69e6e7e-59c4-4f7a-9df3-f8602547986f</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69e781f-e773-47fc-82ad-394a5070d646</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69f0e8c-54a8-49d9-b062-9c7a16ed6cfb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c69fa573-9e9e-4083-804b-033150b9dfe9</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a080c8-46e0-4371-b26c-21f4d6b902bb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a27e5d-1251-437c-9cbf-167ea6667bf3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a2f2ae-a901-4c34-8004-0e45f9a92785</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a440d3-e295-4335-80f4-ecb296d76fbb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a4fbe0-16b1-4bf1-bae1-b885398d140f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a50615-d477-4d10-8bbb-90a14d70c5eb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a6d153-ffc1-4359-8307-97ee7d9d546d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a7278f-fab2-46f8-b190-79d1ba5fef34</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a749e1-9bfc-4913-9b86-2dc60d79f7de</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6a9f808-c01b-41ac-b1a0-1c6abdf300ad</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6aa3fde-8456-48d1-a816-6e639327825e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ab9db4-6609-4942-9493-1ad0fce38a5e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6abe8d5-1cfc-42d1-b6e1-491d8e6ab96d</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ac0f58-e4a6-4e03-a6c7-35536c85d804</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ac29b6-5cda-40a4-901d-dda05c106fe8</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ac35b3-71fe-4354-a44f-0583dac42547</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ac58ba-f672-47ef-8097-ec70230cfad1</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6aca8cf-ed9e-426e-b8eb-cc4a325210a0</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6acae90-b764-4036-9917-91f8d1ab1a0b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6accd43-8472-4076-9624-9484267bf677</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ae2151-9558-4767-9268-a22f47745110</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6aec857-1c51-4b8d-ab60-8c690cb07fe8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6af2149-7041-4ef8-9812-06d266ead619</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6af3f39-ad6b-477e-9295-74bed8d820d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6af50d9-a04d-4489-86b9-7e9e8881fbc5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b10335-22b1-4033-88bc-bffc7f7c2d92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b1b659-b31b-479e-964b-84c39a79ed53</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b2005f-aa4d-4429-a590-6ca5fa753bab</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b28c1a-171c-4ec4-931a-9fb2de7fa0d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b2c472-a6f2-4c34-8c5d-bee8b1ee1012</loc>
    <lastmod>2024-12-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b32ff4-4b37-4f8d-aaf7-58e076d9da2e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b3eac0-6e94-42fc-822a-460ee7c073ec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b3f1a2-3ebb-4123-a38a-7aee2fc3ef83</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b40ec8-5008-43c5-b337-44c4d9ece882</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b4cc2a-2585-4a51-8e37-da7d8c8b6336</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b51170-e728-4638-aa41-f800d53ce994</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b5183c-7b8f-4c40-8ca0-d50c9cb99f25</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b53be1-2bc8-4ab1-9a92-d29c8fb0e388</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b54382-cc4d-43ab-bf42-3e4fc8b0c417</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b5478b-6b4a-409b-b601-4242e7d75f1d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b550de-6f4e-474a-bc0c-6e5cfeb16617</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b6a3df-50ac-40cb-9d15-6fe8e448b6c7</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b6d007-90df-41fa-aa5b-e5bf44d7ba73</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b6defb-f33e-4c9d-94ac-103f2651404b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b796c6-d458-422f-9178-a863cf0cdb53</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b8606f-d105-43b9-9726-5eef3d758280</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6b9a5c6-dcdb-4409-bcd5-1bf272d567d4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6baa813-1db7-4947-ab89-1ca8ca0ca231</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6babab3-fa4c-42cf-a1c3-3523f20bdd05</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bbbd8b-6749-4ec5-bdb1-0163480e5bad</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bc36ea-9196-49e7-b3ea-38f810b2cbeb</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bc8670-6465-4f0f-b241-7cadf9764daf</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bdb143-b0cb-4c4b-a7e8-60381658ed06</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bddbce-136d-4397-ab21-a69aef9cf66f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6be1b07-1aab-4c19-8c44-11db396fa20c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6be5ef7-147b-44fc-b483-1196dd6a0f45</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bec7c2-7f7d-4191-b713-131d5c00fcc9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6bf7903-08fb-414f-a74a-8eded1577b9c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c2419a-0908-4ae2-a0b3-99f4a7f13052</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c304db-5c94-4244-b061-d0890d95a01f</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c3361a-bd0d-498a-afa1-0c5928d1d4cb</loc>
    <lastmod>2025-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c3bbeb-0122-41d0-8f84-5520d184b881</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c461ff-2b4c-4b6a-8cb2-dd86cf399cb4</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c64015-1361-4750-9cb0-3669719f111f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c697c6-5a08-4a8e-9415-ac2a577ad5ce</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c7204d-c47c-45b3-8d73-2f2f3d8c8166</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c75c1b-fbd4-4d8d-8ac3-6588b17b6141</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c81201-77b6-4614-b58b-9676823df2a5</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c8548b-8ecb-42a1-8011-fff742731778</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c8831c-648f-40d3-b040-54cb52511a88</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c8a528-a1e6-4f1b-a8fd-1b5eb2558276</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6c95c4f-f554-4ed5-a434-e94464893291</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ca570b-816f-47bf-b975-91098ff349b4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cad43f-8bc9-4137-a09f-52edeeb32368</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cb3508-e425-4c0e-9925-14200deef82f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cb6bdf-1a4a-48fe-b372-f20d34ac08a8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cba103-4400-4351-9154-576553af93d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cbe549-5fcb-4231-b9d8-501030cbdfce</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cc30e1-c089-4545-8d2f-82c4d4bbc14f</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cd7dbc-06d3-4232-b2a5-c04c20a2ed76</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6cde0c2-039c-4e76-a912-08b6c1696731</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ce0a75-cec8-4a0a-ae76-f8cdd61f5cba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ced9e9-1068-44e2-a843-920e3c3dc718</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d1047f-d632-4b55-a683-49bd03389be4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d17bf7-a7ed-4b56-9048-d77ff2482c18</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d2e752-fa80-413d-aa1f-724160e88089</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d2eead-216b-4479-975f-6f9e2865776a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d319fc-fd71-4591-bd9b-8933b6b9b54c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d31a38-ac68-4c93-9dee-f7d6d9955de4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d3c5b7-7d15-4451-8167-d57d0e37ef00</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d57b23-7625-4727-a62c-1b3fcfb4b5b2</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d58212-2d3d-466b-a8fb-e90848f7aded</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d5f285-f4fa-4539-af72-b0e19bdbf34b</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d6969d-474c-4dc4-9f31-61d2b84ac225</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d6d72b-893f-47ca-a39a-27934f94262a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d7e645-f939-478e-88ee-6f726af030da</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d83932-a8c7-4f6a-a8f5-02e51749328f</loc>
    <lastmod>2023-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d8b6f7-0b44-4973-af12-3563d61c157d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6d90a39-e8e6-44ba-a727-0ad7aec84563</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6daba44-ef90-40c3-87bc-b287a3e6dcc1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6daf9b8-813a-41ee-8e12-56db1a66313a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6dbe733-f297-4a30-bf1d-5e5766a9b216</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6dc6317-71f1-4f08-8034-078649c55b4f</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6dcb3fd-9158-4107-9e31-ca941b38fe0d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6dd3d0b-3e9e-4733-a845-4e614fc49326</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6dd8885-11ed-4488-a75e-fd9159eb3f0f</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6de3644-4679-4239-bf76-3ef8677246ff</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6de79bc-6f1b-4606-984e-ec99a7985790</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6def4da-5825-4079-b006-792cd6f08cbd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6df6c5b-67e8-4e80-ac3d-f55b97ad1e49</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e01c87-0654-4d09-bd2e-5995bc00ddad</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e03076-b75d-43e6-b09e-be7d199fe333</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e044da-8890-44da-94db-efe0e07681a3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e0a1c0-9f2e-4a94-b5d9-9e147a362e8e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e10529-e506-4df3-bf1b-1ce2020ba3b4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e1b032-24b5-45d7-940d-ddda071992fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e222db-27cc-4db7-8292-1aa23d82de8c</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e27757-3f0a-4499-84ce-4733f98851b2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e31570-fa4e-4a6a-9826-884f30d7d37c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e435d3-5027-4b55-9c2c-f5ceda7c9c14</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e55e62-4f0a-4724-a454-16587f9075a9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e6242e-155a-483a-9195-85a13956828c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e6331b-19c6-4d0a-9b17-84868ab5c413</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e7c7a2-567f-4738-afbe-bb27e19237aa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e7f214-b6f3-4077-8aa3-91da259a2b15</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e84010-a6d9-4e5b-bf64-147d1f2b6177</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6e8d5b0-354e-4070-8afe-3e0d1ea4a5ab</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6eaea53-b61c-4306-9237-15dfd9845459</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ec7df6-26bb-4e49-a122-6e3c44594993</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ed8a15-4868-4749-8262-eb8fa2d9139f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6edaa8b-67f9-4835-8cd1-51abfced9816</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6edb549-2710-4709-bdb7-dc5cca434a92</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6eef97e-b13e-4c40-bfd8-43f8c72e0867</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6ef7a4c-6b45-4336-8fd0-2352dc83e286</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f0bdbb-7d53-4a37-9466-7d16bd5d14b8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f0cb1e-963d-4430-8730-8de87ba211a3</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f0e00a-8486-4010-b531-d5f594905bbf</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f0f877-bd83-4e87-b2d1-574d140eb456</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f1c964-e6d5-4109-beb2-5a2376c64148</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f26938-a44e-4d27-aad1-df7a40addf9e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f3330e-56b8-46bc-984e-b73701946272</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f38d1b-327d-4bec-9a10-df403e81bbf8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f56898-f433-4de4-b0fd-3d682f4f418c</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f5afc8-3d78-4713-b264-4aaebb4c9f7f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f7e3d4-f09d-490e-82a9-28327db76608</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f82bb0-9ed2-4ef3-bed3-76825c1eb7ae</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6f9caa2-262f-4a96-9d63-6e45847d80fd</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fa4d89-53fa-4e6c-9dd1-55c9ca98ea07</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fb754f-c556-4fdc-bd4d-1246586b2dc2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fb8533-f515-49fa-bf22-674226e6745b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fc1268-8ece-4d0a-8132-e6c355f0a5c6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fc5aa1-ceba-4ecb-abaa-d91fc2fa3e14</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fd9978-2c36-4c98-a59c-ba0db5be1bda</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fda994-3d54-4e64-8b8f-13763d8f0407</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fdbd4b-9948-402f-9414-0c29bc285f25</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fe32fb-fc77-48f0-9f44-782092947b20</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fe4f69-6ce5-4044-96f3-0b9f0c10767e</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fe83db-9933-48a9-b1cc-b580a4596a7d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6fe916b-e1f1-429c-a51d-1671ed3fbd67</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c6febadc-a4a1-4a9f-88a8-139a56a3e740</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7002fad-aa44-4d95-ab64-b943a16de83f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c700b332-9a62-4543-a445-375b3d8f96a9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7013a42-7564-4eed-9197-afa7fa354b7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70292fa-95a4-4a2a-ad2e-80df292b36a3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c702cb13-9217-4a12-978a-b2bcf7f65c6c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70362ca-a47f-4b44-9855-86b1da4e0125</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7043cad-34f4-487e-8b44-b5eb878e6368</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70514c8-0e0a-41a0-be41-40e6b7c197ae</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7057ba2-99ee-417f-adc5-408ec6d20483</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c706f11d-a051-47ec-90df-8ed14877742f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70786c5-99e4-459d-be1d-7a968db593e9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7084f6e-d989-4a1f-b697-2d432ccb2cc8</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c708a67b-0aff-47dc-bfbc-1ac72fb2e8a2</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c709fe39-2b64-4659-afad-89024ed8809d</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70ab62c-c22a-4137-af31-7180d3dd0fbb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70b4b65-4cf6-4d1a-b421-5d8bb6f3e354</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70b8d9e-b77c-4e01-9303-4b8423df002e</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70c5b70-ed07-4ecc-a468-78ea0b158727</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70cc060-67e9-4413-9dbe-0df6c2aea77e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70db354-1f7d-4890-82b6-f7c493bfc1d7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70f774e-8da1-4b5d-9f06-a03040edff5a</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c70f97f0-103b-4ebe-80e8-0acb34122b28</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7110c94-3830-451c-8d9c-c25e4c3edaa3</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c711a4ca-e090-4e6b-b1dc-f8bc4cd4e68d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c71296fb-9a77-4988-8e76-d9982392e785</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7131061-1d83-453d-9096-40d570962af7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7132b71-7061-4989-9c1a-15e0a02567db</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7133fea-ea0d-4128-a7a8-330440a3e70a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c713451b-18c2-4092-9388-18274b28c09a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c713fd77-b433-4ea2-b8ce-550204d24a1b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c714651c-0fe3-4454-9b98-44183b85a086</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7153e98-9d1f-4f8a-9a17-b447288c9af7</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7168cd2-ee5b-4e64-a022-ef991292e01b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c71ae5bb-8f40-4820-b50b-e6fea09cd592</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c71b3406-65d6-4687-8b33-c98ba8da8c99</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c71c720b-f2de-40c1-bdcc-5bfaf5e91f41</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c71cd106-84b5-464d-a8fe-d864e49775f9</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c71ee6db-74ed-475b-a777-e848cccc8a55</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7207816-f6f4-413f-8c50-4ee7909f77c6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7217892-9c11-44d7-92f6-72b0274bddb1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7229340-353f-4051-a173-2ce4a5291dd7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c722f926-7efd-4080-aaaf-0b2f89987aa4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72505e8-b69a-4ce8-b67d-4a344e3a2069</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c725b8b2-d1c7-45c1-96e4-6d456739e910</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7264d2a-d751-4fb9-a8a5-917d0d47622f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72692a9-03a3-407e-9239-aca3b99b3fb7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7279898-d6e3-4a76-a10a-32e848da651d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c727afa9-7059-4f60-b667-5424d5fa3867</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72a1f06-65ac-463d-96e8-79db91c2db11</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72a345f-d5a9-4366-a548-9fdca4df87c5</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72c3808-17a6-41cd-8cf4-712128665b01</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72d58a3-34f3-4bf6-af86-1d92521f8be7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72d8bca-281b-48c3-bea5-02613987f9c3</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c72e8515-9004-4756-961a-621f556e151c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7318217-7910-4f45-9904-31cbddb20687</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c731cfcd-ba80-4fe5-a9c8-8d89e184f4da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7338fc8-c892-4343-ae86-530982b4755e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7346d7c-5fe3-4653-91f5-bc5c17967407</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c73673e3-752f-42d8-961d-a3f2e8c56c3d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c73825dd-9808-4100-85ca-e0ee1766603b</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c738b1f5-ac99-49dd-b361-841e23bdfcea</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c73b1887-20ec-4c52-8eca-f03c37e27196</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c73e6335-0ba8-47fd-80eb-97d933dacab0</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c740e70c-2152-4f3c-b736-05f7dc67281a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c741a684-2a54-458e-8d64-10df70391ab8</loc>
    <lastmod>2023-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c741d2b0-2c18-44c9-9459-10b61edc161c</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7425bcf-ee3d-4865-b46a-3e9674a93297</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c742621e-c36c-49db-a2fe-6316730b3114</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7434751-9952-454e-9b88-17f044c5d531</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7438b5c-fa69-48a6-85e1-8d0fa06d9114</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74397bd-b4a3-42ce-97b6-9d7066ba5933</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c743f710-ed99-4e53-912e-edb87faf6c71</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c744ecde-56cc-4c83-8725-97cf6ef7511e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c744fcc5-65f7-49da-b8b0-a566e2739efa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c745b6a7-68b2-4f3e-9845-429fca654ba0</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c746845e-0fb6-4c5f-a727-99ce1494c055</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c747196b-9f4c-46a4-86af-cc7bcd4a40ef</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7480062-008c-4a9c-910c-a4989a38f16d</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7482ef4-1d52-4a46-8615-f0a0872b4e4b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74860e8-278c-45de-bfe2-18ede6e0527b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7490209-f1e1-4486-8717-ca8d54fc5d87</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7492af3-976a-40e4-a523-e21f523ea83b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7493011-3870-4299-9fda-6e7595e80cee</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c749b587-907f-4ae0-8eeb-4970d2ccc51c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74a5696-2e14-43e4-8562-dfc3af866bec</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74b163e-b383-43c3-bb8b-6f0b351a9295</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74bfa20-1094-4805-ac08-e26ea28620ac</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74cc1a4-a4e8-4974-83f0-2f48464453fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74d5169-04d9-4b42-9fd2-a8f9762b3e55</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74e8d14-b92e-4fbc-81d7-c35823a21042</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74ebf5f-860b-4811-a832-d9b85b828754</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c74f29a8-49de-4516-9ac2-c862d589daf2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7502642-3643-441d-8a44-dac342cd6d50</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c750d8c9-b9ee-4821-a9c5-e95dba1c8dbe</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75150ab-07ca-40ff-90a8-915707bd418a</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75253e3-e1b8-4f76-99d5-501dc1ad2c71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7541d57-bab4-4575-b1d6-e34a6bceffd9</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75497d3-6c4a-4b67-b58c-2285d86b1cab</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7557920-d4d8-4038-aa47-6c3a63f09d3f</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7558598-0607-45db-a39f-5d4ea1a1a5f9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7578db3-419e-482c-98fb-e9195092d5f3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7588207-cf12-4916-a4fd-4351920b18f6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c758c925-74aa-46f5-ada4-8329bbcbaeb8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7596198-e131-4689-b004-8e59f00c29b6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7598cb1-42e2-4a41-89fb-6e60e2d8389d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75a249d-2b17-414d-9115-e7aab9fe8c3d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75a850f-52ac-415a-9a1d-e0b7cd10a040</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75ca390-f1e3-49de-a3fb-c4b6ea7222d6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75e27fb-7a80-4389-8bc8-d38594985331</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75e6a94-f38d-40b6-b122-91c83aab0a3c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75eb949-0a40-4614-b20b-d5b8c861b494</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75f1b51-2f13-4243-b4fa-a8cb918e2614</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c75f59f9-3786-4583-bcf5-06238cd8ea10</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76064be-715b-430d-8f3b-453517f8c2b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7608a1b-a939-487b-8d60-f23dd63b19fc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c760b5ee-6326-472d-b310-0baf07f5212f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c760df54-fbc3-4a7d-9ee4-0f0b6f1c732a</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7622056-8bd0-4938-b5ac-9fa6f0602e3c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7622af0-69f8-464a-9125-7396886ee169</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76291e8-3883-4ea0-a733-2bb8dafc2d04</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c762a7b0-8179-4b18-a0c0-17fafd4dfe0e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7638831-c5d8-4ccf-a514-09936fa141fa</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7642b57-dce0-4d7a-9ee2-c88da028ca64</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7648f9f-938a-49c8-9825-91c202adf009</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c764954c-4971-42f2-8257-dc081d10c81a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c764b6a5-6480-4212-8c18-0f7b090e6632</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c764f498-5e3c-42cf-8d68-e4843de869aa</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7654d82-4614-4c20-98a0-7ab270aff60b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7654da9-d26b-4a0f-9c4d-77a414e30531</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c765c297-c31a-4b49-ae8e-d42d3faafda3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c767ab86-1b8e-49a4-822f-a1e0fab95535</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c767bbcb-0f18-46eb-be3a-d4fafe1ce2c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76878ef-21ff-4dec-8108-92ef2a08e529</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c768f368-63f9-4a91-85d7-e5233998ac43</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76aafa8-1c6b-4a79-94ed-75522f900f9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76add09-edd9-4cdf-92f9-9adfd0d1a2b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76aeda3-d501-4113-847f-cbb9f43f102d</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76b9f55-4997-4feb-af45-c6731976346f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76babe5-9e84-42fd-9c2a-1a56ca6a0fc5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76bd136-8139-4da6-9960-08e59121d2fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76d3aa4-f7bd-4fdc-8857-7006f032040a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76d45c7-4f83-4fe9-bbdb-c2abd7122de0</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76dc5fd-087a-4ae4-b970-3b9a8b736b00</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76ebe70-4472-4988-94ea-c7c67ee15909</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76ed02b-d71b-4fb4-a5c8-77d4073647dd</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76ed1f6-2f09-4043-afa9-d9e80a98f64c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76eebbe-084f-499b-8938-19bf207e36d4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c76f4b03-0161-4b59-aac9-51031876a149</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c770b6dc-0d61-432c-b710-621c056c4365</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c770d10b-0eab-4563-b053-ca4e72f0de3c</loc>
    <lastmod>2024-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7724914-f4ed-4950-9dbb-520ceef8d293</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c772c1ce-0df8-4ab3-bff5-cdb7e05693ec</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c772fc8e-5141-408b-b3d5-f26589be648e</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c773a3c1-9ea5-4d98-acdd-5373aef8d70a</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7743ebc-2530-47f5-a7ab-688e45412e90</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c774b9b7-7f88-4117-8f5f-0166a6183fef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77503ee-adf0-409c-84a5-31689f75c078</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c776e53c-136b-413b-ba55-6efd82cdd750</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c776ee33-9851-4cbb-80a9-4c390273f64f</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77715f3-f303-4f6c-9d40-454b22676ab1</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c777410b-f370-4407-8d93-87297f050fd1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77844ef-5b61-439a-8d09-b96fe5d618ff</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7788052-0298-44c6-9ac4-69ff04e9b2b2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77884e9-6259-41eb-aec8-fe70fec1f7aa</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c779302c-d349-40e3-a290-86429331e188</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c779f09e-8b14-4f9b-b1df-4323c4632b21</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77baf28-5cdc-4e5b-8248-85397ed26e3a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77c2171-a680-483f-a3e8-f0990eb9a2c7</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77c3b2a-5914-4775-8196-281e74c8d5dc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77d4cbb-5797-4522-8e71-e450684a5128</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77dc20a-4690-4359-b30e-b7eaccc1a8aa</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77fc432-e3d8-49e9-bbc4-17a3e184caad</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c77fc68f-6f93-461d-ab26-6fd19a2554c9</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7806b67-b34d-40cc-8b98-c2d1d8e129ee</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c782fac7-e069-4c78-b46e-846a0beb9529</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c783c85c-76f4-475d-a78a-cb5ed2b2e427</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c783c96b-97cc-455b-bfee-f1a6f32218cc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c784ad38-3db4-43ac-9b94-fd6ce78276aa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7851e9f-c392-4cba-adf2-cfe2d9506e07</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c786f5fc-85c4-45b9-ab0c-d344838c95ef</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7892353-6ea8-4515-af09-c27b0bedcd22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78a25b5-0c97-4e40-aaa5-97952619cb53</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78b6b83-20a4-45d3-8b1e-9a56255b6e25</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78b9d6d-0e0b-446b-99b9-3197ca05758b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78c174b-8676-4dbc-abb4-f853a8d59d67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78c50fa-cb69-4a81-80d0-fda58bebfe37</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78d3e65-ce6f-4a6a-9538-971270f10082</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78d8f07-1c1e-4fff-afe8-0f97afab0513</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78dad6e-3ce4-4719-a20a-779591f39b49</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c78f2ce3-abb6-44bb-b323-44e6404f7fcb</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7900d95-9f48-4d75-a4e3-4d5f8c596b64</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c792856f-652e-46c0-9fbc-5ab634699828</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c792c0d5-ec93-4af7-8ad7-77f3b03466ea</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7931e94-b244-4298-88ed-dc48495bbb98</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7949963-b7e0-4f77-9795-9dcdc5427f26</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7955108-e773-47ac-9b6a-08e596666907</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c795a445-c586-451c-8306-94c135526023</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c795b6dc-d0ab-479a-9459-ce6ce9eb9439</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c797ff4b-7597-42c8-bb62-f4689c35780e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7985808-862d-43aa-bfe1-8d44b2d4e674</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c799ab96-6e97-4dc2-985b-299723c5f58f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c79b4f03-3493-4b79-ac94-40d3c2fdb3f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c79d6b93-aec3-4a29-86fa-abd6fb14cc75</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c79eb267-1354-4e1d-8947-8241c790cf81</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c79f0bd3-5cfe-4d09-8e07-48524c99fc1c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a109e8-dcdb-4080-a130-c351b61e8a3c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a1d06d-adfd-4b52-aa77-1b76d504cd16</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a1fdb8-0a31-4f98-986d-52769bbca557</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a27f88-b9df-4b26-8693-cbbe9a3022d4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a31544-721c-4725-a5b4-50d680e68a03</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a45999-3ba4-4f6d-85ec-62faa1dce419</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a51d92-e3ac-4d28-ad97-5096ab8d3fb3</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a5415b-ef1e-4722-839f-66abdcffe560</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a70b4f-2863-4a2e-a1e2-8fd3f92b7261</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a8e2bb-90d3-4222-9cd5-e14fc3caf070</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a92264-ef91-4923-b43d-0efa4fdc3f10</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7a99166-8cb7-415f-9c4a-a3293a042bbd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7aa7b24-b170-425c-a8f8-ebb9d857193d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7aa83d7-f8b1-4033-916e-6a0d2dbe8219</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7abefe3-7fd3-4ccb-bf36-93a931484691</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ac64d2-310a-42b1-b926-ee1f684ab9ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ac8d75-1847-404c-9aac-6ca5d03dd225</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7adadd8-7e30-401a-a765-fb2a0a739566</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ade682-1798-4f6e-80e9-964e08ec2fd9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ae0ed1-f5e1-4b73-bad8-8203042f4ec2</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ae1136-4876-414f-a5a6-ef9c68bcc48e</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ae5c6b-c9db-436d-9cdf-ed2d94604b86</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ae8b9b-5cf4-4009-8f07-2eab6889b4cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7af1298-8866-46b9-9232-0a20164b2c16</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7af6a94-99df-46ff-a79f-5ce03150bdde</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7afc7eb-5513-46c9-a8ac-fb7357f1aabb</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7afe83b-1d4d-42da-bfd8-0b3076b49cb5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b01f90-50e0-43dd-83bc-06aba046f2b3</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b25a82-f28c-4a46-92ac-de076348dca1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b2a518-3842-42fd-b6af-73cb2c02dc01</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b2a9b4-3aa6-472f-9805-357339c7ff87</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b2e4ab-1021-44d7-95a9-e7d6f68f020c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b3de5a-a351-4822-ba66-2b756e0ef808</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b4087e-5a77-4892-ad46-40d8a65f1ecb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b44c38-fad7-4c68-a147-c213fa86e0b6</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b4baa7-686f-44b7-845c-aa7fd3273f53</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b6365c-b733-4dd9-8139-8ac42d47548c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b700eb-d8e9-49d2-821b-5b55d7784551</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b73337-7edd-49c5-8331-1fe8bf2ff56a</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b788dd-6ae9-47d2-bc24-0d0b61ce7ef4</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b8c4fa-8cdc-4688-b1ae-d0232da1b2e9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7b99c35-626a-4abe-8a29-2cfda0705140</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ba0cf0-3935-43c8-aaf0-a66d67d59a06</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ba4f10-f494-46be-b9dc-c129b6dd592d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7baf762-c44d-4b3c-a496-50fb2d9c871f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7bb628f-05dd-49df-82e0-1eb9f6f6445a</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7bba807-1fd6-4e3b-951b-81f096ec314a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7bbacb1-670f-4436-a5d5-c959272f0890</loc>
    <lastmod>2023-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7bd61e5-133b-43cd-8c57-b11e5c962c8d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7bd6d7d-b475-4b1f-bd41-65120d389310</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7bf215a-3dce-4e9c-9087-b7239e7f0230</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c040dc-dcd9-4598-bb06-e3389c3b3d17</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c0a37d-9f62-4c10-84e6-9117c728db4e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c104e8-580e-4742-bd0f-b58d9d88ce25</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c10ec0-b082-40f6-8c62-b37f7f38cbf5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c12ae5-440b-4943-90a2-42b4def350b7</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c1f740-f2a7-4a25-b249-aebe1ff5fe9b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c3ac4f-8787-4ba7-87dd-22644b93addc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c3bcf9-e531-468d-8067-ddfa9da9789e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c5a4bc-6786-4a14-b77c-ed24d089cfd4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c6203f-0348-46a8-bd5f-720b04cebdc0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c64942-ac6c-4a6e-a47b-a54c2acf116f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c71262-7b83-41c7-9160-99136deb99cc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c72b2b-c54f-4e71-b22f-b54ce2d31017</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c783e5-fb5a-4dac-a5de-18ea98325e6c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c7add1-5398-4a4b-a924-54b4cbee6f03</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c86802-4722-422b-a6db-6740fdd0c15f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c8f5d6-d6f2-49e4-9f6b-a158bd4973a7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7c98ffd-11fb-4d6f-8bad-7ce61e5f826f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ca7a58-450f-487a-88e8-e970315f5949</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7cb2451-7d41-46a5-9739-1b6b513547ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7cb5788-2d79-4412-9d44-0cc5ec6d24f4</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7cc2040-a57d-424b-bdae-a4b5b8add2de</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7cd0262-5b91-4e6f-bc25-86b45df71c1e</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7cd217e-2508-45d6-abf8-302028abd294</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7cd7d36-56d7-4ae7-b143-22050302d119</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ce3a9e-56ce-4b82-8e0f-84368f6c7a6f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d12e66-87e2-4f5a-a9a4-01cb5bd992fe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d141d1-4859-4939-ae33-b236c90dd983</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d1912e-e662-4799-8b18-43ddcd17a328</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d39d6f-b5f5-4e13-821b-020ccbf208e9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d46893-56c5-4cd3-abf0-35a2bd39695a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d57f47-6996-436e-b175-234a360803bd</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d59e48-0b5c-4741-b965-ab60fe22dc8c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d6d047-3e22-43a4-8864-f9c1d8c1e8f4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d7b1cf-e59a-4cf4-86d1-2a697afb6fa8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d86def-a6da-459c-816c-d66a33b1e1ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d88751-b8ed-4957-827c-b181b859447d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d8ad0e-e616-4456-986f-8f012b00d0f5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7d8eb15-b095-43c6-964a-3dd1872cfbc1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7db0c1e-cc68-4093-ad85-730da01eb57c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7db8092-76b1-421c-ab8f-ad8173d0c926</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7db826f-687f-46f8-a7da-97980a54a795</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7db859f-d47c-494f-9b66-73888f9aa766</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7dc45a3-5f9a-45d7-9787-cbdfc47102b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7dc517c-32d7-4874-9f11-6e2a83f080c9</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7dd7706-0bec-4450-8e27-c4b3ba6452f2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7dea8c0-2727-4bf5-8373-42b8a7a9e0e9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e01c86-8ed8-4671-b871-495bb95ebc9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e18892-8021-4e61-80f4-98c4693ee210</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e1a5b1-5b74-4817-b4c6-e71128965578</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e4f056-9887-486c-946e-9262d017e02c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e502cf-5424-404c-bf26-d0d6c5137b27</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e60424-a8f0-445a-a71e-7302d4ea62e1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e6834d-a9c2-406d-99ae-5e65b88a27dd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e8f31e-8ef7-445d-9e11-a11913877843</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e9161b-1deb-460a-8d0f-7e5cc0069ca7</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e9399a-fe70-4694-8062-b7a332cf5782</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e955d5-01d7-4a20-bae9-71529702fea7</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7e963a6-c086-4adb-8c51-3bf436b4f5dc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ea22e5-3f67-40ce-b0d5-834cabea9201</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ea4939-9ab2-471e-a92a-a841a9168551</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ee2a2a-8cd1-4e41-9213-a8541da42d89</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7ee77e0-d9ce-4fcf-83ed-d67464005b16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f0f91b-3138-4d2f-b1a4-0a094b19c627</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f10c5b-1d76-4c81-986f-2a9ebf9763d0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f18b85-91ba-4884-8d39-095b84f0ded8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f2151b-9d8a-4ec7-be41-7f57626adf27</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f30641-1a92-4fa1-89cd-18368efc4798</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f4d856-8521-4995-8bca-9e031c268e70</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f6971f-a5a8-4cf0-9b3e-95365e86d456</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f72ebb-d86d-4b43-ad2f-7e075da7ebf6</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f73a37-ae10-4817-8343-9b8e09bede70</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f74a65-f6a5-40bf-a270-475fd7070a2f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f7f10d-3d25-490c-b633-ea59a4b85982</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f834d1-c744-44aa-a300-e011809eafc1</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f84caa-3598-46e2-b3fe-ef973bf3baeb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7f8a0ee-d9c0-46bd-a225-3919cee18bf4</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7fb1265-8ce9-414e-925c-b1c9cff353c2</loc>
    <lastmod>2020-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7fcc7dd-a9b8-424b-891b-6ca3e19723cf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7fd2c97-d899-464c-97f3-6d33670ebd2a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c7fd5f20-c0b2-4cf7-92e4-e94c16f9031a</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8002fea-5ff8-4aa8-b823-ac476ac2c64f</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80124f9-48de-46f5-a655-e91908833ccb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8016e0d-c04d-427e-a9d2-85cfcdca64a0</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8022fab-7145-4e2d-8846-58f525584e34</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8024231-64a2-4671-bf2d-730006f441a0</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8029187-32bf-49f5-93b6-76f2af487f93</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c802c8c0-d15b-44f9-b956-22ac58e3dd90</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c802d662-ffde-44d2-aa82-0b5b8812795e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c803944f-6073-4d34-a8b7-76a24f2b8e65</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c803ad83-088f-47be-b7f3-474a53b1ac3c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8050d4a-daf2-49f5-ada3-6c738caabc4f</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8054b50-e56f-4011-b01a-e55e559d626f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8056262-4114-4a2e-884d-3a2f4dc8fbc1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8082bdd-adba-4522-9137-ff025df3b4f8</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8082e44-6235-406e-90d6-6bf4a594453f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c808a292-9511-460a-b70d-0c13de25b2e8</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8090c31-436e-4501-abe8-457ea1be1d4a</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8090ca0-8341-4aba-93fa-bd6f4106cdff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80aabf4-e3f1-44b9-b748-6b1ecf8ceae3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80b2be5-be71-4d17-adc5-803fc814f573</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80bd3a6-db6b-4021-a612-270c1c19face</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80d15ce-e6b7-471a-b440-38a0625af62a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80e6654-f9e1-4ffd-aa79-f47062210537</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80eb3c2-7487-4953-9de9-6af69a1cb089</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80ef153-9ebe-4a72-afc8-1ab83708d39e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80f13b1-b5bf-4db3-a232-f87c83a4ccaf</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80f8200-c2c9-4f90-b0e8-6d98b983b277</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c80fea81-63da-4281-af28-2b31d5412efd</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81082c8-d01d-47c8-b421-2b0a61bfddc3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8114eb2-a611-4803-86e3-898dbf7f9c38</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c811f910-e3b9-4539-b0ef-d722603aff79</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c812d4c3-9450-42bc-aae7-3e2c40b6d8a3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c813ab4c-9483-4246-b4b8-269adc06a2c8</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c813e223-58b0-41bf-b835-808bebe827c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c814eedd-3482-4f1b-9ec9-f991bb818d58</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8154a2c-0040-492d-b7ae-f0e525e9de5f</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8168287-a85e-4b74-ae43-800d323166f0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8171834-735d-48c4-8776-68e4a2b5bd88</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c817be21-17a2-4401-897c-3cbb2c501dd8</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c817cd5c-08a5-49cd-9c5d-fdb141f5eb3b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81a8b27-f615-41a4-a18f-89094dece077</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81b17b4-4950-49f9-b02a-dd4e916bb0dc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81c5ba1-3887-4541-9ce0-78572acac413</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81c6f8e-1050-4be1-910d-d32255bceb70</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81d4c60-d470-4a9b-906c-3b67672dc575</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81d96ff-9b07-4a5d-9a41-73cd8cf96ece</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81dae0d-0900-4e40-b0e8-d886660a22cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81e790f-a2d1-4493-bfb5-e9914be43fa7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81e7918-941f-4ec2-aa9e-bea7f644bc82</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c81fe2ff-69d3-4e23-a834-76517e8df40b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8210fed-bdef-48e9-840c-c030147571d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8220607-a423-4c7c-a860-f783c3674d3f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8225080-bdd6-4111-92b8-ce9ecbe49149</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8254a45-b6b1-4e81-9540-6c74e86eed2b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c826bc08-175d-49a5-8044-e6ab2fd28917</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8287686-c841-4d6c-8035-1eb6f030fb62</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82886b6-9f1c-4af0-aadd-1ff434e29a4a</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c828a95a-94a5-4ab6-913f-db80b66e9fda</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82907f8-9f6c-4c48-aefd-04d9d631d7d6</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8291aac-1016-4d30-bca8-10a69901f406</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82945bb-49b4-4625-b730-1e127b33a1f5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82a600e-09df-4a2a-b0c4-0c653f2e9d75</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82aa666-168c-473d-b604-4bd8598e196c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82b3ba4-de2d-445c-adda-d0331a92fb60</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82bd121-1fd6-42cc-aff4-1cca8a3b58ab</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82c8bf6-2f97-4b7c-874c-312d0345da35</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82cefde-44c6-4985-8948-e5ba883026b0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82dc666-8d76-4201-b509-34e6a703b798</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82dcc47-3ce7-4a3b-954e-e34253dde34c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82de9a8-7529-4eb6-aa85-af9d50fd5ab8</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82e40f6-cf7a-4ad9-ba28-2ae8f9a8527d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c82f41db-755c-413d-a8d2-498d51e255df</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83051c3-2012-49b8-b189-ec6058732a11</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c831271d-dd99-440f-9b67-afe58d0060c7</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83129a4-6b19-4eff-983a-ae2cc4f33f28</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8319744-b74b-4021-9ebd-f9e9cf29441a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c831b9eb-8a5d-4704-b602-73ac1adbac27</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c831ee39-f3f5-4168-ae58-11e9638a9732</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c831f756-667a-41ad-9a2a-741f24705d9b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8321fa1-bea0-42cf-925c-e9e7f498d149</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c832adb2-85cd-41ae-bb8b-973480ecd179</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c832bdcb-7cea-493a-81c9-25f524aff1a1</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8335a78-9ebf-4609-9d25-d8a6f87287f2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c833744b-778b-4eb6-b79c-b6f14078d2d7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c833762a-bcc1-4479-bd33-2fc20258cd07</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c833c70c-707c-4c2e-9bcb-24bc19eebff7</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8350ab2-272b-402f-bdb7-babc2b87a6b3</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83558ca-0f0e-4a0f-9703-b07c47d9f594</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c835e4b1-d285-4fc6-882e-e3714a943f13</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c835f75f-d2e7-4acc-be60-cae3aa3ed031</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8369fc8-a6d6-44e6-99a9-6373bf0bac1d</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c836b227-0658-4cd3-8e2b-8e423c62db3b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c836b3aa-c865-4da4-a7c0-9d357bd17a9d</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c837424c-a56e-4f7e-818d-45f3f08d9172</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c837ef9a-7ce0-4533-b932-8de8123bebe6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8387373-322c-4cca-87d7-d9033ecad5b3</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83a22ed-2310-422e-b70a-4a4e5b5f38d2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83a704a-a351-4900-b3d1-9174f87ee044</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83b3152-c7c1-46ec-bc82-45f410044048</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83b7dac-6164-4598-aeb1-4b3bd42fa8c4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83e31bc-7c86-4f07-801b-c37ff430e1a4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83ef740-a641-4718-92f5-212bb2e52717</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83f066c-64e7-49ed-b4e1-9e0ddd740e10</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83f4026-00d6-4f71-9197-8f146e592443</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c83fa74c-a922-40c4-bd97-0b39afc0d449</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c840a6ce-29de-45fe-ae22-f874af9da071</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c840d506-0e1f-4a2c-97ad-80b90ac3ddc6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8415b72-2dcc-468b-b541-d4b4fdccd03f</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c842aed5-41b9-45b7-b14c-ad749f736342</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8441fa0-8097-471f-8922-87e4f8db479d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8448ca6-82f6-44b3-9adb-079b50532221</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8448f8d-bc84-4ebc-8292-be25b9275e0e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c844fbfd-db17-4b16-a3da-96ff91382dfa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c845273d-8e01-43c9-8b81-0a13571035fc</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8467eda-213c-425b-9faf-9c98acdb0244</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8468f34-0d9e-4293-a011-f2c9a24261e0</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c846e26f-aec6-4c3f-9223-1ddf3c5c87db</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8475997-fe35-4715-9e53-f8710f117c1b</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c848322b-2638-4974-b709-ad282fed6f61</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84866e1-0de6-48e7-95da-4d4bf7b9e85c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c849d10a-5216-4c64-9d2c-f582416a97e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84b0a48-ebd7-46a3-be95-9cd9fdfa9981</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84bc593-2893-4a0c-9d02-50e0588b151b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84cb377-a0c6-49fd-9d7a-f24072567065</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84d31bd-877e-4ace-b35e-42228dd028c1</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84d3f9a-581a-4b9a-86d0-38a55d6a4fe9</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84d99d8-6ff9-46fb-9538-bf1dbd826586</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84e78af-11be-4158-9d2f-0874e338394c</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84e7fd0-c2a2-4284-970e-d9d80c14736a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84ebe95-651f-4617-a6a8-f612d3b3aeb4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c84ec7d4-c7d3-41c8-a594-65c79a12b516</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c850cb94-7594-4886-9a4e-3868f1fb7e73</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8517922-24cc-4cb5-aeea-7a420c16e6ce</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c851e27b-f6e8-49e7-aa07-f9d22a3d0fed</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85251cb-d735-4c1f-bf1e-6ed34148747b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8525e56-e09a-4c99-a4a8-81da68526c2c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8528166-77d9-4d76-a56f-c26e987999a5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c853ded6-4795-475b-8569-3038612adf41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85402e5-d79e-4e76-acfd-2f87a6d6cb3f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c854bbce-3456-459b-ad9f-60bf49ec4edc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8558d54-0c7f-41ce-baa6-ad62b3ce38a0</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c855a827-2e3d-4ae7-b51b-9e70f20e53c7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8576dfa-4f29-4383-b400-414b49a15b8a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8582d5e-1747-4a91-ac16-7bbf39e4cecc</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c858d12a-b6c6-463c-88b3-e013d0b786ce</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8598790-c1f6-4e43-82cb-4312c4007d68</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85aa32c-bd73-4525-974d-6ce252b9e9c3</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85b44a9-c68d-4370-b0ca-d368ecfa59e1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85cbc70-bd76-4148-8755-f04b6b4231cf</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85dc65a-8aab-4205-971e-ea09a93a5bd9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85e9579-ae82-4a44-8e10-2efbbdf20466</loc>
    <lastmod>2023-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c85fed15-ca38-4155-ac1c-ab03e44188e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c862144d-268d-4fac-9ebe-9983a1790ebf</loc>
    <lastmod>2020-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8621b54-5490-45c1-a7b2-13238163e5e1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8622b64-ca89-4f76-a8d8-b896d660837c</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8633c15-5328-409b-8f29-b09081062d10</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8640d12-d742-480b-9512-6b03960dadb9</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8642c81-730c-43c6-a7ff-1e4de2e15e83</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8657a8c-8c32-430e-b35c-c75e33d06308</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c865a8f6-412b-4627-b463-3c0081db6369</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c866a6f6-3569-48fe-adcb-1efde303dcb3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c866b5de-cf2b-42ae-b7dc-8ecd43dab646</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8676d4f-f0e9-459c-a457-f26dca7c414c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c867b301-b689-4124-825c-eb6e3150c6f2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c868269c-2a91-4789-a166-43d4d3bb1118</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8693c7a-a1f1-4ce7-add5-ee3b6be10238</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c869781e-1d06-40cc-b62a-f3ad395fb9ce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86a00de-8bc3-476b-8313-367900afa015</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86a1f70-be85-4e7f-a001-2251ecf2aad6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86b121e-38f7-402c-9834-88fb9fdab715</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86b2dcd-170b-4041-8d40-dafbb4553c47</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86b623a-09c3-4dbe-b03a-93aea5b89ca8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86d1af7-a845-486e-a81d-77f8abfd0477</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c86e047e-2fdf-4783-b4f9-c1d59e47b030</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c870b7f6-5cd2-4144-b713-32c5921b95e6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8712924-54c5-4f75-8177-c5ca994d245e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8715cd3-45cd-4dd6-9de6-ba8e9749e265</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c871c15a-de68-4ca0-8beb-d8c26a5eabc5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c872f9cc-7708-40ff-ba9e-d67ec1769c9f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8736966-e7b0-4a4c-a03a-b8b873f92ace</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8739a25-1326-4d92-8f0f-4d5aa2d7127c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c873ac1b-e126-4709-ba3d-4a3c6265f4ef</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87429a9-408b-4ab4-b05d-ce9a2a790f61</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87496e7-8e07-4b9d-8ddb-14b7a32c27c4</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c874a7c8-00b7-4a4d-bf8f-d50aba5bc3e8</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c875cbb5-7e42-4909-965d-3b0153a37888</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8773281-fb4d-4e73-9532-a94583caca0f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8784dcb-b558-44c7-a23f-5b995e3d5ee4</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c878d6b3-cd86-4b10-aeda-93c1d13361a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87a3107-bd1b-48d6-94ee-7dccc26151a9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87ac9d2-303b-4a5c-bebc-e7787825bfb2</loc>
    <lastmod>2024-01-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87bb5d1-49b1-497f-bb94-9dec4a13fa81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87c55ce-aac6-41d5-812f-2991da0fa1d1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87d62b7-c6d4-4ded-a186-146bb772c12c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87d6f8a-3657-430b-8e30-2882875157e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87d7815-497e-42b9-8c95-50811cb97a7f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87d7f4f-651c-42a2-8ef2-e0703c08042c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c87dbe4a-4a9c-4f56-8891-3516d2d7d01c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8801bc4-c644-408a-80cb-35c62184127b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88049db-9b49-4df8-9f67-756d72f793cd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c880f2c7-51d3-44c3-914a-52320963ea70</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c881f2d0-6b8f-4878-bf0c-1b43a44fc68a</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c882da17-bd3f-47e5-a4f8-ecb7c5313661</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8841d6a-3bd1-4667-b7b4-01277737d642</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88455b1-4cad-41c1-9e40-87780590a295</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c885e889-bf40-4d7c-ba06-582cbf3432e5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c886008c-37b2-4396-abf1-01025283c825</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8860ac6-77c5-4b54-9eee-d1618c869bae</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8867f1f-b868-420b-ba85-86578754ce0e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88681c7-60f9-4e4c-b498-b3744bf1b0a4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8869cbc-0350-4bcc-ad96-dfb83ed7bd5b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8871427-edb9-432b-b883-b574c2698981</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c887cc1a-ee47-4fe9-a08b-bbebbac810ca</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c887dbc6-ab97-4137-8e1c-d52bba28fb1e</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c887f75d-7ed8-4072-929d-47b608ecd1df</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8881fd1-1bfb-4dde-807f-39e75413f0d5</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8883c40-f6fd-489c-9dfc-3f8d387521c3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c889be68-7e2e-4b2f-a91e-739766058e77</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88b2036-9e8c-4d71-9259-679ab05549e9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88be9c7-73a0-4af2-95d2-dc27d0563aef</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88c2e3b-89d2-4182-a71a-8605b3f66464</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88c81d5-cf6a-49aa-9ab1-0ea030b1b1ad</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88c9187-36a2-4d8b-b548-48aee8a9207a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88ce204-320f-497d-b800-caac87355afa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88de931-42d6-403c-af72-fb692e7c4760</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88e3916-eb21-4eb8-9d54-0cf4e2c7878b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88e84ae-3f9c-47c7-90c6-4c49430b3491</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88ee36d-3414-4ab9-8c16-7354d1980a35</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c88f1816-b9b3-4eb1-8ed4-a0726cf38786</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c890571b-edbe-45cf-982c-fdf2a2233d04</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c890bc37-c33f-41ee-a9ad-0b0d9d31647c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c890c476-8962-461f-b22f-2ac333ddd308</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c890c545-4982-49e5-98ac-3a9f9b822d74</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c891c4b5-ef7b-417e-b5cf-fbc8adbfa9d1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c891d588-c86d-425e-9c82-a944ee09a655</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c891fd78-50ae-45c3-a64f-4b66aef750d7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8930059-a85a-4553-8870-64aa3df51159</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c893c742-68a2-467a-9a6c-7a05cde2478a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8943876-e862-4307-8b31-c23f29de08a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c896c113-3e4b-4426-ba44-2cb0c613dd47</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8973695-b011-4bb1-8f24-8bd1c9fea3d1</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8981c16-28a0-4081-b471-58dabbf00527</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c898ecd0-3152-4cc0-9a3f-177e3abe5b3d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89b7cf2-b841-4b7e-a8ec-41a85754e416</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89bcbcf-8472-4bc2-b9e4-3bb00e605e66</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89c0adc-4593-46f8-924e-e35728bf0600</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89c3b15-5b83-412d-818a-60c3ebfd7878</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89ca1e7-b9a0-4516-9eb3-b779ebd186a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89ce1a5-d1e1-4708-a2a0-a2242e0e7b43</loc>
    <lastmod>2022-08-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89fcf13-ace1-4ed7-a537-43ab90686328</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c89ff1eb-b31d-4d45-a185-2b2287525fd9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a0218f-7971-479c-b6bb-b267be34f6f9</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a07d64-601f-4167-8d9d-b26fa22abc71</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a0d3e1-7fa5-4bd7-8015-e0b97f7cafda</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a1de91-a452-48bb-bd55-54f22292a8a0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a23832-b887-437f-82cf-c54942138329</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a29378-7dda-4ce8-a667-7cf1c710d8a3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a31add-2058-4aad-9c35-aaa88dc8189d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a33a1c-de7e-4cb4-a8cc-d4ce7c226708</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a38065-b4f3-4ff8-bb1b-892e9ad98212</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a6a018-a905-4d3f-8343-eef945043aab</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a6f8d1-028a-4c96-a80e-5274c362037e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a780ba-31ba-4566-8960-81bd5e1162b5</loc>
    <lastmod>2024-01-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a7c666-8179-435d-b027-8412eda44a4a</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a844b6-b38d-46ef-96c8-b220d5f07634</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8a86a86-8b72-4a3f-9bce-50fbb2644ce2</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8aa9d40-6702-4594-a8c8-f139e319df7d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8aab786-4445-48cc-b975-4db2a6f44f24</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ac1841-9638-4724-ad5d-0354f25a833c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ac3e33-a308-4c56-89e0-20181517ac89</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ac9924-acde-400d-860d-d1c2f4b21938</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ad6887-969d-4a76-8f30-f3895f3c8c38</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ad6d8b-a6ae-4396-95a8-5613c825f34d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ad7c49-b028-47d3-8906-a3337c3edba0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ad9fbc-72eb-44e6-8bd8-8359094633ad</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ae2514-2997-40e9-8cd3-2466fb0dd984</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ae5dcd-9844-4a9d-8778-97a1a6269f70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8af594b-ec51-4927-8823-df4c7b1c1517</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8afa198-597d-4718-b25b-5d3df90d5691</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8afd228-3336-4d3e-9c1c-6f550ddcd035</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b082e4-d51b-45a1-a970-64c80f93f7f8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b332f9-6028-4d36-bfa6-c1613de0edae</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b37803-488d-4242-8cc3-dfadb04253c3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b44db7-22e3-4ac1-93aa-d10ff094b51c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b53812-50d6-4680-af7b-038d0b7fc6dd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b5e2ce-6e6f-4976-a96e-0aa8b22c5912</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b75b10-7b8d-4841-85ba-f8d2edd46de8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b789ca-61fa-4166-ae13-172a899f5d8d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b79ce4-9809-47c3-a030-8743a50553fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b87ef0-23f0-4f45-83d3-772ccf42563b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8b8e35f-26e3-4fda-9822-3a6fd44d1051</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8baa5b5-8d0a-4d71-9317-59e37d061296</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8bb80c5-89b5-4a31-8ab1-5d90c9aa2bb8</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8bba127-5285-414a-9072-8956433e749b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8bd028c-3bd4-453b-b97b-e627da368851</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8bf94ec-b7a8-4c79-9d4d-ea46deda20b2</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c00d6e-68b3-48c4-9283-f3ee98a884cf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c1995f-6edd-4bd3-8e0f-753ecd8d8d75</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c19b78-6fbb-4fb5-a7fd-29c2a1214939</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c1ac77-a735-43b2-8a40-dda7b474e4c0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c31384-b595-4a8c-ad91-75daeb8462db</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c351e4-2335-4f4a-8e27-dd32e469a1a3</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c38626-cf3a-4787-9816-527777c8e72a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c39792-e654-4c58-9dc0-036d6c61409f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c3f637-fd32-43cc-8adc-9e84dffc92d7</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c4d91f-b258-482e-b2e6-ae49b35c28f9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c4e96f-7a3d-483e-bda9-9e920d298a55</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c65cf0-5376-4eea-b417-8e737308ced3</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c6b90c-9ca9-4b4f-831f-72ad77dc48e8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c6f7a3-ddd7-4ef3-8b93-079ab4a2a65e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c73ccd-857b-4542-a03c-b29f1f0f2c2e</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c76a87-cb7f-4f6b-bdcb-37c80cc9d818</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c78e2b-8549-4a21-9305-a033d6a67381</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c7caa8-a1ce-415f-9424-75e1bd2ad64b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c82c14-2003-4ea0-9e15-64f0f15f550c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c883e6-23d6-45a6-aa62-340cdb3a13cf</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c93948-9c3e-4891-a412-3757f04b2e84</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8c9d758-9dc3-4816-9f2e-abbcd303e5f8</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ca6c89-9957-4df3-8a73-10901f9cb15f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8cbc4e3-e7da-4c1a-baf7-4ccbd117d887</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8cc53ea-cc33-4fb5-938d-32def093b37b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ccb913-6ab9-4179-9e62-4a89bc035a33</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8cce8b5-b481-409a-8e9e-fbbbd0d09b08</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ccf4bf-73e1-4757-91b5-308bcc8932e7</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ccfd44-cf30-452f-865c-98eeb270502c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8cd2e50-a8f5-4abe-993a-2b363ecc0a09</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ce27fb-d6b9-4bf8-8648-11cb87c38af4</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8cec200-074c-4583-ae7b-9a285ddb8cf9</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8cf1751-1068-4c88-9195-7fcc46b8f0bb</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d00e1c-88d6-4992-8289-84438949485e</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d0d080-a6dc-4d75-8a64-65a5b5d90acf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d1a3a8-cfe1-4135-9f0e-b9df3bf7ad64</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d1dcc4-e59a-4feb-bd8c-59245b72dc7f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d2e7fb-5a9b-4af2-9475-9e7760ec58a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d3fa19-c863-45db-959a-5641d08444aa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d42732-c071-485a-99ba-a2bf748c799d</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d42e90-8849-4009-afe6-69a17c11121d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d55506-16a2-4297-bca0-ac1b5b053bb6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d5ce90-e501-4ba2-971a-2561ab7ca935</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d638cd-f81c-4d55-9d27-14f3903f949e</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d6e571-3945-44e2-85db-74abfca434fe</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d72da9-965a-4fea-889c-1324d23a2c93</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d7a8c2-780d-4c00-8f56-5af67ed9abae</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d854e2-4380-4f2b-86f6-b89815d1baee</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d97ecf-6249-472e-b3c4-1ef28eef718e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8d9fb34-35bc-4a4a-b8c3-282b660c9884</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8da1531-8718-47a2-b9ba-619d97934efe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8daf462-ba21-4a43-866c-1c282ca41bf1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8db311d-51a2-4a24-bf96-9303701b8a19</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8db3bce-8752-4f42-ab68-6e0f0c1ecd5f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8dbfa37-b236-4723-8a02-e87d03417283</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8dc4912-7de1-47b9-a92a-5a372e6e463b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8dc9fe3-7b59-438c-b09c-e3865600c6f0</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8dd0b9b-b834-46ff-bd8f-3990a6facf21</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8dd9dae-fa03-417c-a43b-27c08b29cf61</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ddaf72-429d-4a89-919d-df1b462bec24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8de0b43-13d7-4c7c-b748-5d18bb4a1438</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8df0ce3-d068-46bc-82c5-016763307b8a</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8dfbf5b-a0d2-4295-8490-5e33aa401a53</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e0232b-64d1-4876-90ee-a6680fe409ef</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e0ce11-d175-4633-bc67-118902f7fb90</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e0de69-63d5-463f-bcc3-07c1bca0bd6c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e1e489-f72c-4424-aac7-a36c0f918748</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e246e2-7bad-445f-83e2-778f463d505f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e31232-f970-4287-a3b4-89698d6c6e9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e325a2-cf04-43a0-8cd0-0f807d8f2bbb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e46c78-210b-4e1b-bfbb-5808fc2f5ee5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e64337-6050-48fe-bafd-b927372345a5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e6fd42-6a21-4966-bded-adf8fc721659</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e72ed1-6bc7-43bb-b440-01e7e5f5e6e5</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e9992e-db28-4705-a31e-8c5901fb82d1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8e9dc6c-fff8-4463-97d0-3586f2719a5c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8eb2677-08c3-45b7-b8f7-48dcbf1ff704</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8eb2b35-0de6-4bc2-a83f-11bd040d200e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8eb4c32-f810-491e-a80b-b8b03763c4f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ebffb6-dd20-4776-8446-5ca1917104b7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ec7fe8-3417-4a94-92e9-1767efdd54fd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ecadec-97c7-4aaa-b3fa-2d6c9106c3d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ed44eb-c678-44b4-bd7c-b74059a8d1ae</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ed9ca3-28f0-474c-8afa-18f4a6c5e48d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ee609a-7dc9-4d08-8b11-888feebed30e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ef8df1-dc24-44ec-bdcb-eca308f4d798</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f0cbfc-e7c8-4e84-a559-7b5f9f93d376</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f10751-99aa-4399-a467-c27841e05772</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f1ea74-f691-4f5e-9669-d3e72150d47a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f22bff-862e-4aff-9bed-53210f1fc949</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f3271d-fd7e-44d5-9557-eb9ab0981c2e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f38a8a-6431-48f8-8ef6-92636926fccb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f4b243-dc7b-4bb4-aa6a-1a8b6c173a77</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f5c6b5-bd5d-49b9-942d-305a03e175c9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f693d9-efb7-44b3-a470-7d352321ae3e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f846db-cd79-4450-855d-20a94d34deb9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f920a3-b5c0-4c1b-a0af-a92d798b0893</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8f95448-e4be-4930-9484-2b62bf635b59</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fa1178-9c9c-4b28-8578-dff81d81e900</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fa1482-2e04-450f-90d9-3bd64243d3dc</loc>
    <lastmod>2022-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8faca69-b74e-43ed-be93-6ea72f693b7b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fb30a5-5104-4f47-93b1-87e66e42bf7c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fb5e7c-cdcd-4530-8d4b-064799fd75c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fb7ff7-e527-422a-90ea-b5c731fb6559</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fd1f50-89fa-4b83-b022-e9b37c28e396</loc>
    <lastmod>2022-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fe2e5e-6cbe-4b92-8068-6c43aa5879dd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8fea7f1-5967-4253-b084-acc29973e28a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c8ffff5e-aea4-411d-8bcc-545718b348be</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9002041-49b1-49b1-b41b-6c70c1c4ca74</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9014d8d-407c-4099-a8f2-d6e84b7c64b2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9014e14-7c9f-4973-bd0d-21f7477127c9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9021a82-b766-4f5a-a1f3-f3ec42ea8622</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c903cb1c-2424-48a4-9a4d-2366aeb6515d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9045e65-54df-4066-96fb-2b8f9582cd79</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9056992-e227-4e43-a86d-77d049e6224a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c905aab1-d139-4500-8d89-fc44f51cce5c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90670b7-a5ac-401f-8623-aebdf9aa1b04</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c907490d-d798-4fdd-8498-56b1197b9c02</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9076fd6-0c0d-4af7-b60c-543f50e7b629</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c907e9a3-884f-41af-8b69-966f40543ef0</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9080d0b-8ce3-4c34-b717-11d5baa139b9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c908efc8-1161-4ba4-9e9a-d5b415133da0</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9090522-c040-498b-b9e2-e11e27e1f26e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90913c6-1123-4b52-af3a-738f680edefc</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90926be-8167-4f75-9528-b7102cca1b3a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90939be-e2b6-4fd7-a930-f81ef04a6c12</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c909ebef-cdfe-4ecc-9ef5-f7650fd27383</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90a2094-53fe-46c1-b87a-0c9c3866cba9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90aabfe-890b-4ce4-96ff-b8a1f2003715</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90b1dba-95c5-49e1-ba95-ec8ab4de8f9b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90ca23c-5e79-400f-8e19-c7c8d165bc9d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90caaaf-f2c4-40fb-a74b-91c134825fe4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90d518b-b320-4cdd-9598-d5998d70252c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90d708e-aaa0-4023-a036-ec30e0441f56</loc>
    <lastmod>2023-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90e3c4b-3e56-4558-a2ee-81b8e7f902c9</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90ef8ba-d76e-425f-8bdb-fa4168449720</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c90f35b1-1a11-494d-966b-895a4854b848</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91005b3-8b50-48d4-a0b7-fd32e2029e9c</loc>
    <lastmod>2020-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91098b3-34dc-4e6c-aa40-ac307dbb0a3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c910f85b-8783-476d-8640-5ccfdaf1e641</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9112d45-3ee6-4043-9423-2598d52262d6</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91257c0-12ce-42de-8d98-f353a109e8d6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9127d48-f1ab-4e4c-92b9-0b86c1517881</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9128b1f-9276-45e3-9810-18ad92ab989e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c912bec0-6e6f-4286-8648-6596059f87ec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9135084-30a8-416a-8021-a4d5de722c64</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91371e9-fc71-433b-ae03-d98d58f741a6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9139282-2a70-441c-92e5-1d13ea695443</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c913f853-6b31-4cd9-8f3b-a86812c79ae4</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9142c2f-7934-4725-b263-e953d21ccdcb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9146613-0a63-4332-858a-dd4133c4e69a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c914911b-4111-46a7-b490-6897cf35897b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c914d09e-7d06-4e0e-87ee-47faa23c9b22</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c914df84-8717-42d7-a286-e9275b8bbc7c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c915f98a-d93f-4cfa-89ac-473073516464</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9163e6e-2478-4303-9c02-10b556b2656b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9166423-f7ee-45a5-819e-a5a12a061a82</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c916c638-c9d5-47f9-8d40-161cbe731ab0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9178dd2-ef12-43cd-8123-fcbf36458e94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c917e5cf-2055-4c6d-9ac9-d5d80d2b4248</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91808da-b496-4f4f-ac88-3283a64d91db</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c918bd76-60df-4f4e-9299-e0fde95b3323</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c918e146-86e5-4645-aafc-466e521d5163</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91a9e2c-9f7b-437a-8f3e-7b8c4d9f9b14</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91b14fd-6278-48b1-adcb-7bd0259bbc5a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91b3744-0672-453a-9cd4-f07c5e857a57</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91b5fec-bdc4-42fd-a643-41043353f38c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91c27da-8567-42f9-a3be-3e4b8729324c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91c541f-1279-49ff-9bea-bae662c77435</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91cea8a-4011-4e8b-9c29-65b517a0e960</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91d8ab4-6e62-476a-8b3c-e22182e6dc16</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91e0934-975c-42e1-ac39-2146f099eb52</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91e63cf-c58b-42e3-afa6-b8892a1b945e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91e85d6-3de7-4f3c-b9c9-2040bb40737e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c91f10bc-ae61-429b-82a2-406dbc45c6ff</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9202cde-e149-4a68-9adf-e704ffd443f2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9218458-429b-4aa9-8b63-52c1d3003d51</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9219efa-33eb-469d-8ff9-b292c2610d19</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c921e7d1-d511-4a6b-976d-d1d6258c81a9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92262e6-343e-4107-a8bd-e549f65a8ab4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9234f86-a9af-4b2f-b469-e7af32337f5c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c924c346-4601-4222-8e7e-2af85ca9ed0c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9257b05-db01-472c-97ea-b6619832ecc9</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c926838d-70d4-4973-bb90-1327449b0786</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c926c593-ba33-410e-a679-42f97d96a416</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9276f2a-5682-4f06-9ea6-02556feaa1d4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9286291-ea6a-4fd9-a6d1-1c563ad17bbd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c928a0b1-52ba-4143-91b2-595312ba2b1e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9290fbe-4a88-434c-81fa-dabe046fe2b1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9292324-1a70-4ad1-af08-442510ee49a8</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92a1a66-9db2-42d7-b5e9-1ac6d54803f4</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92a1f35-fc98-4c67-a60e-44bd494dc1cf</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92a3215-86de-4a37-af15-4c661650b54b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92a8e8f-000e-4211-9398-c9e7ac7dc352</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92a9d90-f903-425b-99b2-de0fbdb5c1d1</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92c18c5-6f81-482b-a3df-0f2ec24bf129</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92d88d4-ba05-4abe-956a-52ad2d3e7e29</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92db052-651b-47de-a00b-a2ff6187e10e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92e00f0-23ad-4c4e-8472-6478cbd3b956</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92e513d-3ee1-430c-ae08-c97543851af3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92f7fdd-09be-41ea-929b-d5a54a763a01</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92fe214-78a7-4491-ae10-1fa9c92ec0da</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92fe806-1b7c-4b8b-b48c-646a62484e10</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c92ff00c-a93b-42d8-984a-80ae0c9d6930</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9306c00-6792-49ad-92ea-92276cc62170</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c931043a-4e0b-499c-b0d2-f5929e3e9f86</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c931695d-e6cd-4d8d-837d-051217cd6a23</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c932322f-cc68-4db0-9255-5104fe56dc9d</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93431c8-9d66-4a50-bb1c-4afc2e4eef65</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9358e78-e601-475d-9b58-9c14a4534cb1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c935dc0c-b4b1-4103-a2f3-c45eba7ac8dc</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9361906-b5c8-4ca0-8bd2-dd8207770bbd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c936fa3d-35da-4401-9640-be2869849ca9</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9384bc3-332d-4855-8dce-5b5623ee2d19</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c939a22e-064d-47cb-acad-b9a9f2ad7e68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93c7640-6d35-4069-921b-f51fb5b3c017</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93ccc47-496d-4978-84a5-5e0d2bb50251</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93d05e0-afeb-4c93-a61a-06e790f775de</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93d33b3-c745-4bf7-bb8e-6ab081c24869</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93e9948-ce49-4efb-8d04-e0e48465de01</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93fd87e-2579-4d4c-9ac6-2346ac80d1ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c93ffb27-afdc-43b9-be68-332e1209d604</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9423184-fb2f-48aa-8179-86174ad9c62f</loc>
    <lastmod>2023-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9429bd2-713b-4e55-be0d-54103957115c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c942cc2f-ccb2-4d42-bce2-0774b5f97ea9</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c942ff0f-ed5e-485a-9ddd-84d62c5dfa6f</loc>
    <lastmod>2022-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9466e25-085c-4754-aba6-00452cba8275</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c946908c-66ff-4cd5-9317-b35d14004427</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c946b5f9-9ff3-420a-bb45-be5eefb305e7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c946cb2f-1fc1-467f-aa7d-41de68e49037</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9475b8c-2119-4fa9-aa3d-500b27c9fed0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94894ec-d1be-4bb4-91c3-3eddf339fdca</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c948982c-4fce-4b54-8f11-9ff2814b4af5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9491338-abdf-49b6-9bac-c6b159bad635</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94a4d13-076f-4231-8402-69ed07a2c1a1</loc>
    <lastmod>2021-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94b70ba-af3b-49d2-a56d-26928e1a07a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94b9c0c-f141-42ab-a7d0-4dad77ece870</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94c909a-2c5a-4007-a237-8fd6b8f9c920</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94dc6b5-8ab8-47e7-8f5e-5ee080e901c3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94e74e5-bd0b-4892-8e03-831e06e5da75</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94ec83d-f63d-4978-8a7d-fee26ff4c64f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94ef852-3e3f-421b-8bcb-7869df6ede1c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94f8d96-aee0-444f-9d0c-4ffbfabb8c60</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c94fb512-10a2-4a3d-9ca4-de088e2d5c2e</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9509aca-89e3-4689-b063-70f4fe84fbc3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c950aa17-cd72-4fd3-b257-e479a532ffaf</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c950b1b6-4dd1-4686-8fe6-bb267acbc6d1</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c951755d-f2ad-4ac8-9b0b-c8c08be3587c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c951bce0-46ba-4b04-afde-af0cc2eff436</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c951c99f-1cd8-4651-b160-c245568bdf74</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c952b141-c6ff-47f9-b59b-110600b2081c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9541c0e-1c55-4057-907c-adacc09266cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c95430bb-2ca4-46f8-8391-71dd8b284160</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c955c062-988c-46fc-9895-e724a0b4970a</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9562a40-d875-42bc-b284-20f33b57531e</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9571c0a-d17a-4e1e-a6a9-5d84ced7f22e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9573a05-b971-4123-813b-cc78ccae74c0</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c95c88b4-906d-429c-b7d2-c4c1283c6b54</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c95d0d1d-4107-444c-b89b-579fbf9687f5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c95d5761-557c-4057-80f6-1903fb06f6df</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c95d9a94-5607-4dbc-bcec-6fe8e8c6d2af</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c96019b5-9bd9-43d9-8dd8-0e1c3f59a4b5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c960337c-11cc-4f2d-bb4a-a55c31309be0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c960337c-1ebb-4a7a-b395-170856b01803</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c96073f5-3b85-4fa6-8876-2ac6b7258aa9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c961c6e0-fdff-4e27-a57f-cab1df56ec1a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c963be59-a0fb-434a-92b2-df76853d5526</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c96455a7-5cb5-4969-8db2-abd7014b5256</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c964d162-ffae-4a2e-9bac-abd8512fb4dd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c965bf22-d75c-47a7-89f7-f9d337ca2353</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c966cfb9-f0b4-41ea-8507-a3c5f3e08ad6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c967a7d1-1801-450a-b7bf-73be35a4287f</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c968135b-7060-4396-8fdf-14cb7b1ab8f5</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c96eda9d-39f4-4373-a735-3b6333141a16</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c96ef2a8-a044-49ec-8a1b-ad38ff038733</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9706fbe-5119-44bf-bc2f-53741492c594</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c971b527-7f00-4567-b4ff-f0f0dee195de</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c972da5c-7f71-4582-b572-7dd14ca371e7</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97475ef-8197-4568-9041-bda4162351bd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c974ecb7-5347-4919-abd1-5ae8c81052a1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9764bd6-f014-4cd8-9dd8-ad9b25c1730f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c976c513-0c27-4887-94b4-74851b4ade7b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97756bc-49dc-41f9-b261-4414c1bf7dde</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9783e8e-b64f-4f4d-8759-a9ac8c5e185f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c979c094-efae-4625-ab3d-e6c9fb3d990c</loc>
    <lastmod>2025-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97a317f-42b9-47b9-b274-9aceed750598</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97a6d8b-5f05-4940-9ca1-53f56450eb2b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97b1a6b-0716-4b0c-bc99-a6f2f9ae259e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97c4fa4-056f-498d-8daa-261894176b12</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97c9793-8e3a-4fef-8800-b52974a9ceaa</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97db591-bdbc-4e71-9ea8-16428e16b2d7</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97de89f-0bf0-4519-9fef-f1c2d3f1963a</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97ed612-430b-46ec-9672-8c77531982ea</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97ef3a6-a8dd-46ff-8437-b67c19344427</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c97ef7c6-9b9b-4273-897e-7ae3b755909d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c981a853-5b1d-45b4-9c2a-0125105f0982</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98247df-b1f6-46b6-b4d7-314dfde10cd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98324dd-8471-4b2d-8db0-fbd859fb100f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c983745a-52b3-4f35-92fe-1428140aedfe</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9856d77-6fc4-4ec5-8538-e356cc5746c1</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c986253e-88c5-45e7-83bb-5693e5f8b14b</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c986a331-1eb9-46b9-9284-fea215991780</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c986cf97-8d16-4c52-9fb3-84a2f4c45691</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98718eb-a97b-4ffb-ada8-82490a7988c4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9875dab-f25e-44e0-8465-61aa5b1a9af5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c987f056-e0cd-4f57-8047-882569249c4a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9883705-d32d-414b-b9e0-12331104402d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98a0339-b24e-427d-ad5d-fe16996a412e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98b96af-6edd-40a6-964d-7145a568e25a</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98c05a7-1ab4-4f27-8ff2-a93201e3cd38</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98d540f-932e-49f9-be1f-21f2aa9690b8</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98e20da-67cf-4956-8ba7-ff9e21c86524</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98eb136-2d94-47d2-9f6a-b0e5dd02ba94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98f04dd-a7ce-46b4-a187-8a789697a85c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98f0a23-8c43-41d9-a03e-ebc1df3ff99d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c98f27a2-e357-4f7a-85d2-32ffcaf0fc0c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c990404c-ec26-4ff9-ae6e-0f0a4984ce56</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9906b65-ad67-4101-a367-ac814b864c05</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9913030-cdb2-48bd-827e-1f5f57716484</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c991ef3e-228e-4d3e-a060-3a64c640f412</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99274d4-14b5-4eb5-a2b2-a37fc21a4c20</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9942db9-850d-4b7e-ab6e-1d26e9f643f4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c994b4e2-f077-48e9-8a4f-af8d394b5aaf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9950849-e38c-47dc-8221-3f573a171b99</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99543fd-4bf3-444b-98c3-e71e670c26ad</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c996170c-33c1-4f1a-8e3f-e5730daed1df</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c996c2cf-00ba-41ee-86dd-0fdf7e70cb21</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c996cd9b-3df2-47e4-9a22-2b2f31ba064b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c996f2ed-df09-45e2-8e75-5388cf89032b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99887ec-29d1-4a09-87ad-b1f0c1f817df</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c999f306-6cd7-4bef-99b2-77e3150032d0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99af907-a7a7-4301-9bad-d99d5ab4c9a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99b1ad2-2172-4a29-9271-bc7907a16d33</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99b2053-7232-40eb-b26c-4cad90b5ad88</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99b9e79-36cc-4424-a81d-e025fe532b07</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99b9fd5-efe6-4e00-9e49-cce27f1880db</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99c4ee7-2082-45c7-b719-b0c12b8011d6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99cd9f1-2a2b-4bda-ac73-86cfff4af215</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99d3d85-90d0-4a20-ad62-55895be67679</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c99d9541-cdb5-4b3a-992b-5883161fd935</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a29082-6a39-4754-b8d0-9ee96ebd3072</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a4a88f-431a-402f-819e-d9f37e174f45</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a4cfad-afaf-4e89-973e-1801f0010e81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a4d88d-2a43-48df-9812-49c84e6860bd</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a636c3-fd77-46ca-a132-c91d892d0b11</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a63e42-e912-4248-b2ae-16e6e117561f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a67438-0afc-4b69-aeab-8765dc5a3f28</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a6964a-e5e0-4489-93a0-295fec370132</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a8fa60-d37f-47df-a8cf-c467f389f298</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a8fc4b-c646-45b2-8ca6-70e187461d1d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9a98882-ce32-4def-814f-8daeaa11fdb4</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9aa7c0c-78b2-4359-b21d-462188acbe2d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9aab7b8-8d69-4994-972c-ed3038aeead8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9aafae4-bd61-4e85-a8b4-3d45981a9d8b</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ab0aab-7515-423f-81e8-156609415ce5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9abdea7-366e-417f-9251-a985e0c8c176</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9abfdcb-df5f-4e3b-a8bf-d17c7a0b74ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ac4a3c-e1cf-4e18-8002-16d79a6e4397</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ad3ec9-c90c-4188-9760-56623ab96909</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ad52a5-1e2d-4d34-a322-2ed482227ad0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ad936b-8319-4bfb-8d5b-23b0147c1671</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ae00ff-a932-486b-8ae9-525f664940f3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9af1812-e4cf-4f56-9741-25c8c66dd033</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9afba7c-6a71-4e28-ba29-7623a53be0ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9afc72f-7453-494f-9e1f-19b9b25115cd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b02f8b-b27f-462c-a8b1-6c3f2095c415</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b09f18-647b-4f10-a1f3-303d720b4bd3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b25696-50cb-4e72-9c7b-a4da71514184</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b25f97-c735-4b00-b606-8494885282a4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b27048-3d40-4d07-a255-c6eeb2ccf7a0</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b2e434-ca02-4976-bf51-bc1440ef9d15</loc>
    <lastmod>2025-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b2f487-16c1-47d4-8725-170f7df5c15e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b33858-0d0a-4bc5-a657-eaaadeb31457</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b3f6de-fbc1-484d-a6fc-f1f018e45403</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b4ae32-4334-4b43-9aed-6ed9f7200215</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b50ecf-813a-4ba8-865f-811e50ffb0a2</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b5314b-c926-4974-82d8-453f4606f0c1</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b5ad17-581a-41f4-bee9-28721329558a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b5bbe9-9749-449b-b1d0-68193d896722</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b7748e-737d-4e76-a026-06bc872144c3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b8e5a5-5c30-4b8d-ad6b-fea7c2bd21aa</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9b94d88-6161-4cc2-99db-f76c4de361e7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ba71aa-cc4b-4000-90c4-60693090efe1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9bbc111-cf0e-470f-a68e-64c688ad7652</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9bbd248-5ad7-4243-946a-b2e3052c68bf</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9bbe13e-322e-4a92-bdcd-5acfd6a128dc</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9bca99f-c15d-4810-a734-5c6c79d63c05</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9bdb5be-ccbc-40ea-b6ec-54c4176cfe49</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9be5db3-e365-4086-b9b5-6545074fd9d5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9be7678-2705-43b2-9050-b8651a867dd4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9be9102-1c65-48b3-9f57-e9e0df48b804</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9bfd04f-ea98-4088-99e5-a926a8a35e05</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c12a57-ee79-4d43-9034-e61591f9f448</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c19fa4-4586-4d80-823b-4eb75f551f2c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c2060f-90dc-4cd1-b87f-f8c0863ca58f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c2cf59-2ad4-49f5-a097-ff9d55d5bc9d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c2d90c-0946-45a8-9be3-b5a066d88f92</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c30166-a224-45ef-810c-4ffcbcae69dc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c32bbd-b672-4c28-ae2b-c5d2e4968345</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c392ce-cbe3-4f73-9fc2-a668d50d402c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c3dc62-a64d-4a16-a17d-df6349825f32</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c3e04e-7ba0-486a-a12e-bdd2ff0faf4a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c43332-21e9-4e04-9998-dd78bba4062c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c5c4a8-fcb1-49e6-aa6d-59440b1bc238</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c5defd-f0d5-4468-bfdd-d0db39817cab</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c62d89-2de4-475a-9485-8bebf7a5cb5a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c74f87-9716-4556-9752-04ec6f778058</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c90964-4065-49cf-ba4f-fe4b7c83baf2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c9b4f1-73c5-42b7-b6d2-5381837bc3d4</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9c9e56f-9276-438b-9a35-a0e2ab7816ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ca3a88-210c-4081-a697-f2ec8dda2caf</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9cac39b-ba6c-49e8-b506-1dfa631e28de</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9caee04-65de-4d02-9f6b-edbf82cb60f1</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9caf1f7-b7fc-4e82-a1ab-cf2e3b47adbc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9cafa9d-4998-4bf6-bba5-144c2f3649fe</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9cce167-b9c0-47be-a725-d8c65ccad66b</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9cd2af6-38d4-44c5-829d-a5265668d74a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9cde5cb-c1d1-46c3-bf81-af36897463aa</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ce8367-4a11-4bd9-a90e-45be83d667c4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ce99c3-e83d-4f98-aebb-069f383b1a56</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ceb4c2-957e-415b-b475-f9607f718630</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d15512-30dd-4ce1-b00b-56e6040f7388</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d2730b-5a52-4cc2-91e4-e5f28a3f6761</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d2d941-b4ff-47de-90be-1b98fa8df6e5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d3005a-d6aa-44b9-8caf-494829b55db3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d3d373-8db3-48bf-b3ff-28608e0ecab8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d41910-a637-4f4a-a0d0-baa00ff6667f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d49ea3-9ec4-4302-b15d-4190965bed3b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d4c274-3b86-4162-9408-63ccd0b73a03</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d57996-5d3f-468f-82f0-e59988956bf5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d69b73-ad90-4736-a827-6ccd47233793</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d72ce9-9c3c-4d6f-bd67-de271bf3e668</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d86035-89e3-49b9-b4e0-413bccd2d953</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d8aa54-a612-4aa7-be81-611bff59329f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9d96a7e-98f1-4683-ba75-0f2cfb9f1f61</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9da9d5d-9716-4df4-bda2-a915f90b8155</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9dadd48-29d1-475c-9a4e-4407f533d33e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9dae6bb-3ba1-487c-85c8-3772a53a9c4a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9db5aeb-8de5-40e4-ad39-10dc1bad36f7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9dce3e0-3b84-42fa-a111-a40738a0bafb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9dda69b-d23f-4498-8052-507176e648dc</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9de7197-aa56-4022-b826-0c4cd36877d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9dfd35e-5c30-4889-bbd6-e848d9e431ee</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e13344-26a7-48d7-9310-762c1e796da6</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e1978a-2493-402e-8e47-8ceaf804bcb9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e2f306-48cb-4ac3-90fc-80a1f658e334</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e45429-7739-4112-b25c-ece8a689e3cf</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e4ac32-f9ac-4f21-8e54-4119eca7cf41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e537e1-d531-4591-8b88-4b99ece06d43</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e635eb-53e5-42f5-8d82-841857e2142b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e65b39-53fd-44aa-98b6-fb962f7f2b06</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e66beb-151e-45c5-991a-9455eefc2829</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e6c532-29b1-41a8-ac7e-06c793e650a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e6d9fb-7dbb-4ceb-a3ef-10e398e2a68a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e6dd4f-e796-4760-ad97-095d376b14a2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e76022-5b33-4eb1-b398-d684051c257e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e77503-7727-4e8a-a5e4-88f379f3289c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e7e084-6a96-4656-af26-5b0a5d0acc47</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e8fd22-d164-4688-a3a8-30a57f65eb55</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9e95422-40d8-40fe-8337-056ae8249565</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ea7f9c-57ef-46e5-9f4c-63fadb5cee64</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ec0d62-cd04-4683-93d9-84aa20e4d26a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ecbc2f-a3b2-433a-82ab-d37681b9a2ad</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ed4fe0-4999-4994-9ed2-3c48a1796e30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ee8614-ebed-45c0-a437-f1423dafbe20</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9eeade5-6ed2-4c42-bdbe-5b9fad8c4975</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9eec3f7-b84a-421f-aa86-87173ebbc9de</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9eed959-036d-4f4a-83be-3fb3d5e9c009</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ef53d7-a40a-4850-b33f-0c130584dd61</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9efd652-8ca1-41dd-a196-a38fd0eefa3b</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f16c2a-51cc-4316-a6a2-846edafdc8bd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f2541f-905e-4433-b8c7-2848fa0cbed2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f29b7a-4f65-415c-84d1-fc2afd2fa2a2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f35bc4-e1d0-4b19-ba53-7f96ba5e1152</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f4c32b-c1ba-484b-a02a-60467e77ee6e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f4ff77-c591-4eed-8109-be325f5e00ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f5dafc-8328-4aba-af97-248599beb882</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f62c60-e4c6-4ab9-a1fa-aad5f7c65c10</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f7fa13-55ef-4655-a6f2-5debb8b63453</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f80f12-5240-4e77-9797-67f2db84c0e3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f89a4c-a8b4-4f8d-ae61-d210c341e56a</loc>
    <lastmod>2026-01-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f89cb3-ecce-4932-9ac9-496a5a31fdcb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f8d299-fc25-4c5a-aad0-e9abf9a57389</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9f8d634-9dd2-446a-afcc-e3f67a92d6fa</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9fb901b-ea47-4abf-8b3f-52e2c1dd9a57</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9fbb170-b165-436c-a32c-953dd6e9efb0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9fbd0a5-4dc6-4721-97b1-1548ae9e06d6</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9fc52d7-3797-43dd-b295-7611e7b7b433</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9fcc871-a867-44fc-9498-1bc8742a8535</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9fecc3d-73f5-4bb5-8dee-3d43fd1eee4c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/c9ff7cf4-fdab-4d12-917c-a1f4efda6c92</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca001e1b-23b7-471b-a940-f91952812be7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca00a821-16ec-4800-b657-e1cf44bd3d79</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca017672-0811-4240-980e-5048816aaab6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca03b6eb-9410-418e-93b4-d5508d10efb2</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca043b68-cfc2-4610-bc63-1259d111948f</loc>
    <lastmod>2019-06-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca045019-d71e-46aa-9124-98e9df4af05c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca04fd6b-c0b2-4e97-bfa7-15b929162282</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca057ed2-40b5-4d92-88e9-d68ccf517beb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca070a20-f07a-45d2-9a9e-81787bedf9c0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca073a9b-4022-48e7-a088-2962732b43b0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca088223-ec00-4bca-8b56-5aa22f32c68c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca0a4167-cc57-4119-aa4e-8009a16f5849</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca0a43e9-5c2f-4ab2-a969-16f1bd5e57aa</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca0ae741-61a3-4860-b197-f4438727e53d</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca0ca676-fcd2-4eb8-93aa-2cad9a3aa7cc</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca0cefea-3e7d-4bed-a244-2c7b5bd3a529</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca0e3f9e-0e4f-443d-a115-4f615275f3b3</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca107796-d543-4856-905e-f4903c269b87</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca127437-28e6-469d-8dbc-9142bc496ed4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca12e29f-ca51-41a3-8b90-615050c436ec</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca132622-1b78-4110-bbe7-15d54bb6f2f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca146e3e-2ef0-476b-b38b-1dabccddaf80</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca152102-5b3c-40ae-b16d-b62d1ee56b27</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca15462d-eab1-4914-81ea-264e6cb645b0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca15bf20-d769-4deb-b03d-16a0427a367b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca167776-e12e-4655-91b8-58aae7ba031d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca16b53f-a130-4e14-9795-78c966d613d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca17082c-5ea9-4d1d-96ec-8e81373acd09</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1742f5-0500-4f79-acda-fa13ac6e8e5f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca17d68a-912f-4d1c-b545-1febe2550f2b</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca17ea7b-9d94-4b20-876b-4ae631200191</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1936f7-c33b-4347-948e-5e0ca3790ac6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1957bf-a0f7-4202-b830-837f5a2cd822</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca19be87-8227-47b2-98d2-37fa942dc9f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1a0944-4ac9-437c-9838-2e97c22f851f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1a8c91-3b24-46ad-8fe4-027369fd8af9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1ace10-6c10-42bd-ab1b-4bc9a73f827d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1b0d67-ff38-4856-bb85-516a49fb624d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1c0b30-b37b-45be-a241-38771a129922</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1dea34-b36e-4fe8-9dd5-0d841483d6f0</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1e69f4-7fd1-4ea6-bc03-9a9a6a8958b3</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1ec2c6-8728-43f9-ad8d-34f1cc675427</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1ec881-f7c6-4ad1-800e-7107c34fb15e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1f40bc-ab92-46a9-8b68-f41fc69f34a4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1f74dc-d5f7-4a97-9597-604dd6846084</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1fc68f-fec2-49f0-a5c5-36733b6db55a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca1fca9c-b909-43c1-8380-4f4a62db2597</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca215493-2a7a-46c3-9144-ed6f925a2299</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca21a2ce-ab0a-40d9-8eaf-c7ab1ff44dcb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca21d951-bfc8-4890-a5b7-512d81c5d2de</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca222912-344c-4dc6-a8e7-2b5c0b893d6c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca229f45-d7d2-4117-b0c0-dd4a3df01e4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca22c4ad-0824-42b4-b378-085155db065c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca244952-1e4a-4b8f-9a91-8ffc72f7fe33</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca246b90-d6a1-4282-adc8-7f65322eeb71</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca280782-861e-417a-8a41-7defaa77564a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca288e99-83ae-4c89-b22e-e13e2dd1f211</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca290f36-38ae-48ef-aa87-217e93f8692e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca298511-2fbe-4a82-abfc-a6ab85c1e436</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2a0f83-6e47-4b88-9bed-f7663012c62f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2a5f63-c6ef-426a-b258-f8ba404034b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2bb0f0-5c48-4364-8438-24f803fc1127</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2c00a5-19ca-4c75-bf23-31d3939b7464</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2ccdc2-63ef-4062-81f0-c78e9c2a1038</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2cdb19-a0f5-41b7-acb6-5ecc6c302015</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2d353c-947f-48cd-bbde-342b5f6a3e1a</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2d453c-9f6e-4fb2-a5b5-f62ddc5497ab</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2d6893-e9de-4cc8-95f9-5e45618a4330</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2f2382-7a81-405d-b44f-4f6f343cf107</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca2f4c17-1f54-43d8-9296-9953297a2180</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca305a2a-81d6-4e8f-8796-0b7515c78d7e</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca307528-d00c-440c-94e0-39737b71f513</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca312a1e-e30e-4acc-bf9b-39d954a404c4</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca32de45-45f4-48ab-9a81-8112861757ac</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca32f0b6-1014-4ed4-a8ba-943c6b691593</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca32f689-ae27-4399-8606-9a7633fc4a55</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca334af4-5925-4098-8cce-d71f9f4d0248</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca34882a-7b23-4764-a44a-ae26f316b6e5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca35ed58-804c-4982-ba7e-7142fe772634</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca363897-3874-490c-8a56-4be8d083bc87</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3708b2-616b-4639-9728-c466fe95eab1</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca37fd1e-e4ff-4bdf-a64c-90e9946037b7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca39c722-7eb5-4f57-a911-60fe63834678</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3b07d9-1556-4719-b254-a619cf280766</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3b1bc7-a40b-4545-a44c-a4dbf08438e1</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3b22db-3ccb-44f0-92fc-cf50928707b8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3b7440-a19a-40bf-ac6b-11f900a2941b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3b95ac-7c91-4ab0-923f-38e74e0f0a4a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3c7fa9-af4a-4f29-8414-3b5f9da2638a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3d47cf-eb12-41b2-8832-15995ddfd028</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3f7114-4e9f-4720-9d8f-e5f727d082ac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca3fdca5-ff46-4565-a005-83d3cea6bca9</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca409f6d-101a-4b15-820f-321dfdd66b71</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca415e6d-f4a1-49d7-956c-4d76c7da5bc7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4331db-29ba-4ae2-b9c5-78d1db1d0bf8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca43a97b-ef78-4f6d-bd7d-33c4f9fdc228</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca43c261-5b48-49a1-bc42-fa801d2587eb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca43dfce-3222-473b-9fb0-7ec35f88eec9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca44bb52-709c-4f70-8fbc-b57b4e6da937</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca45f602-d2c6-4477-b05b-5f872fa837ba</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4604d3-2eea-4332-897b-65f284a0bffe</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4912df-c10f-40d7-aad7-88e0fce3f70d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca49f345-051e-44f5-9110-ec79ecefa384</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4c7163-6d13-4995-b4de-2d77362f1b9e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4d0546-c7ff-4ada-b7c0-611aa2e44ee2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4d0d5b-dea1-45e6-b5da-977bc1a6cd0d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4e3fca-07a4-4534-8c9e-5dc7b62d8340</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4e729a-4985-4f63-9951-21949fe2bf85</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4f09c5-62bf-4cfc-bf70-017a4fd0f678</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4f5e59-782f-4ee8-8dcf-8395caace752</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca4f7001-6ba8-4824-bf6d-7b6f99886c32</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca50a551-d966-4653-bd0a-3ecf3b326921</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca527f2f-8d97-4946-925d-c66404480415</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca52f9d5-7e8d-4e8e-8838-7cfdae7f8b5b</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca535ab4-ad3d-4ee7-9b5b-84f72de4482f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca556f9b-fb4e-4288-b260-522749a2b0d0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca55feef-384c-45bb-8382-db15d6798873</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca567642-3099-43c3-ad52-f5b48a253565</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca56813e-df05-4f67-a89b-6f38152f247b</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca577a30-6054-4abf-bdfd-6536a8a0dbc6</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5847d3-75e7-4cab-ad45-dd2a26bb1bc9</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5989c5-9d13-41a9-9761-aadd83304000</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca59f0be-f138-43e2-ab29-d53cedb30dbe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5be627-c57d-4ac5-9a1b-405a734392f2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5c705b-16a5-4647-8ef7-21a429f208ae</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5cc29c-35e8-4ad6-b017-6abd0263ab07</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5d9f08-9d40-4c64-ad59-050e495dde2f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5dd32c-ef1c-4d58-8130-504e17fee315</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5e6900-e3ab-4363-9304-317afa0e61b4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5ef42e-8dfe-4e96-8039-a6e3b89dd522</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5f3757-65a4-4309-afd0-18608e89ddf9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5f9a5d-f92f-4ca5-9bcf-425c96db18fe</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca5fe713-328f-4964-b8e1-8f7e60854ee0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca603225-5e74-4904-8f5f-7ee34291338b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca610cf4-465d-4909-b387-178051bff9d9</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca613604-fd4a-4a6c-a577-2e5a71076972</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca61eba3-3179-43a6-b284-498967ef62e3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca624825-f89b-4b5c-9051-af5fde812edd</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca630222-28fa-473f-97a4-a1231688ee21</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca644873-fadf-4153-9845-73a52d4a6c3f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca64e37f-293d-4dc9-b67d-c5d0b4374edd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca66024f-232a-46b4-b30a-7a40861f46d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca66926a-8b04-4b58-a136-cfd3e3082f99</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6717ac-c958-460e-bcbb-0b783a58b5d2</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca672884-2dce-44bb-8d59-c3440259a441</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca672e16-fd27-4b4d-ae49-65542918db7f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca68a460-bea3-4009-8e1d-9303e6363b43</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca68f2b7-c0ac-4ce4-afac-ef20ad5314e5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca694955-98e5-4991-94eb-39bfe598e401</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca695ec5-e64b-44b3-8edf-9e1b2847cfe4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca696c97-30a6-499f-9938-f12cd32cce7a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca698cb6-d6fb-4ecd-bbdc-726d63956c99</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca69bdbb-aaee-4342-b452-3bb338f2efd8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6becf5-cfd1-44b5-be0b-0fab607de4c8</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6c0379-80dd-4189-a602-8c04cae4ec19</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6cc22c-b2d0-44ce-82be-b63ed6ec36ff</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6ce3f5-0cbb-451e-9ee4-21bd673cee71</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6cfe75-d283-4286-90d3-27dd3efc26d3</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6d6912-eca5-47e0-9eb8-6d1bb36a5ff9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6df83b-e946-4b74-9712-d8c4dfce0de9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6fc611-1d7a-460a-bb35-cc94e3683951</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca6ff871-cec1-439a-b160-38a3d3414ea5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca701084-bf09-4204-b2d4-bfde2cc2c281</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca706461-f930-484d-8a5c-9be76b2bce96</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7243e0-5165-4aff-ae13-92c6782bc92a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca73587a-0fbb-4eea-b26b-99986515bc77</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca73b38d-14c5-47ee-ae7b-f17b5fe1f831</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca743781-4c4a-4634-890c-a06edfeec583</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca749cc9-fa59-4b99-8f07-a57c97c13ca0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca762d56-f7e9-4220-ab7d-2dee13dd2b0e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca762e72-7504-4a1b-be33-527a6c208670</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca763897-d44a-41d7-80ea-90fe23df7037</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca76992a-a3a1-4389-b5a4-9a686066d84e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca778f83-cd7f-4961-8cb5-ba48303e33c0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca78e421-688c-45e4-ac98-3b755483e5de</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca790b57-e034-4edc-acca-97b1096ad07a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca790b61-63a7-48e0-8b6b-7d36ccdf2687</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7a0ee2-98c3-4bb8-9725-c8e5ac511865</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7a4b10-b9ba-4782-b810-9e365cbffa56</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7b3177-8bfa-4c36-8fc7-7ae6177df706</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7b6375-ecc0-4e02-b555-855299d1c921</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7bfcba-2ba7-4cdc-9797-bced20d11942</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7ce61d-fadb-4d6e-9ff9-7a1e6c8e9c15</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7dcb5e-28fa-4b4a-8906-0371e0e06a7b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7dd07f-f995-4e16-a04e-becb19c796c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7df4e0-8872-49ef-9c58-5ede66cf386f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7e66bd-7ce3-4518-98c8-d14d027f2151</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7f251f-bbd8-40b6-a780-f431c19de593</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7fa957-dce0-4c96-9208-c4a31685a521</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca7fe393-5a41-4523-8faa-5da1902cccc7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca81263e-3e8e-44ec-90a2-205c7d704499</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca816153-80b5-48c8-86bb-b79cd32f5205</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca81b7f5-b237-466c-8d62-e47cd20893ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca81e752-0054-4862-85ab-8571c15d63cd</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca82aa3c-3a92-4192-925d-279a06c6c4eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca834482-0fb3-4d77-b988-dd6d2aa5f922</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca84bb57-5569-48e6-b3fb-61dac8ffe432</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8632ec-a7ea-49e4-8073-8fbd7009b4eb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca86641b-0265-4acf-b61e-965c444e3596</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca86d3cd-d917-4f91-9f46-8d286844d572</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca871272-db82-4e70-bd97-77155d4343d9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca874c10-a363-4a14-9bac-206cc03687da</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca875037-01f9-4048-b658-785ec16faa06</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca881f0a-8d55-4c88-bc20-7d7e71857584</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca88a0f2-b9ea-44eb-aeb8-7cda8833ac98</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca88f6fc-ed4c-4664-9cba-58ec08bd13ff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8a5ab2-4294-46db-81a8-0cdd6d815aa9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8aef1b-3c0a-4884-9c84-e0c91bdbd07a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8b674c-0003-4e56-b271-56559a585673</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8bd885-919f-4efd-87c8-437226f6f738</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8bd999-0798-4553-96b9-9e7bdcb49435</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8d962f-2b86-47d3-9008-c64fb43432be</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8f0df1-3b86-4514-adc7-c862c5f71dc3</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8f270a-9c40-4aee-bcfa-3abb1190dbc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca8fac79-1f85-46f2-a924-30973de5114e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca90dd5e-d6f9-436b-ac5a-3946b4f2191b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca932e92-6dc0-49b7-9e96-0a79336646e6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca965893-1964-4337-ab4a-bc71b1befd00</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca970a39-ac75-402d-91da-907cb8667177</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9764f0-c528-4112-ade9-05db61f3d887</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca98d192-dae2-4c7a-8529-e893d6c7102e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca996eca-06af-488c-8357-af930628c658</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9986dd-e74d-4db2-b565-49eec24b90ee</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca99e180-5582-41bd-b59b-3d73aeafa038</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca99f733-953d-4318-a042-aa1b39267c24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9a55fc-207b-4e2a-a604-23955e1fc5f6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9a9637-1a0d-4234-be48-1d517d5004da</loc>
    <lastmod>2022-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9afee9-49e2-4326-af67-1575049e0ada</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9b2780-7c10-4809-beb9-d8261573024e</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9ccfb7-7f14-474c-bbde-5d503781980b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9dde39-0365-444e-b321-a67b609fe4c1</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9e869d-b984-4308-ba01-ff0d4937212f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9ed72a-9c93-440e-b9f5-32a6d0e4c074</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9ee9d7-d4ba-4074-8a98-753a2f1f28e1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9f0148-8809-489b-90a5-f3303efd347f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9f0bfd-80da-4a49-9fbf-b4fe07c72e5e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9f1d4e-2297-4e42-97df-26e2f6e90737</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9fa515-2ca8-45d9-bbfc-723e8aa5f76f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9fbea0-e969-4b39-b0a5-4ac500f90170</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ca9fc354-afd5-4cc0-8dd7-571fbec41020</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa072be-630d-40c1-a26a-1956260bb020</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa171d6-d32c-485a-b994-47ec5cb153fa</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa31894-fa1b-43c2-8738-bf89aca13dc0</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa31c24-c4a2-4ea5-9839-974d444a340b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa4368d-1985-4fa4-97b1-f295eaddb6b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa47b6b-65de-4ebc-b108-c92a70a147d3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa47e91-c6b0-407a-84b3-1e07de80729e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa4bee8-01c9-418f-b604-3234d048aca4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa531c5-22ff-4387-b528-5d25f4af20b7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa68202-5414-4aa1-b342-7a2456a8a872</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa754b0-77a2-4ff5-a346-6f6e136ea243</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa756bf-98a6-4e8e-8a58-3eecb4774c2e</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa7bc23-654d-49f4-9321-a87cf66ab826</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa81761-c73a-4dbb-a700-b68c1ef9151f</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa86f9b-6c52-40a0-8ca6-b2d1b76d3713</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa8f302-a04f-483e-8076-ffcaf4ddb155</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa8ff84-232e-4e2d-99ae-2463f7133299</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa9273c-27ed-4ac3-b96c-e77fb34bcfa8</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caa9bbdf-3af5-42a0-80b0-bde09f064b43</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caaa0d7d-75d7-4fb0-9ce9-dbc7905d3410</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caaa4640-072a-4b1a-8aa9-dc8679ee0c77</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caab472b-ae3a-4d36-a514-6a588860922f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caab6431-f160-4e3d-8f73-ace82defdd6f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caac1fdc-169b-4091-af24-bff04b1773f2</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caacd623-6dca-4773-9f53-35ece740932d</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caad27a0-5d49-472f-800a-1ab645dbd658</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caad2f65-e664-4bb7-b21c-9bef7971e236</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caada4c9-4a62-459e-a079-b1665b52dab7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caae96b3-782e-439c-9805-9eb3163c764d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caaf942a-4c5e-456c-9546-344ce8768912</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab0e3df-d077-47ae-997b-c2c7f1cf8216</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab17c78-b271-4b5c-af20-ee04283a8d57</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab18a90-444d-43e9-80df-374651328663</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab2b6b3-aa3c-46e3-8153-8861c2026457</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab3672f-d743-44fc-9951-45493dcdc15f</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab3a6ac-c66c-4bfb-8f3f-965fb048ffdc</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab4d76f-9ffc-432f-a474-3ad3847755a0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab5006b-2c8d-45ee-9590-6ac4212a2d64</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab53f10-e841-4f3b-83b2-81d34555d82b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab54a05-666d-4978-8360-6b1b082289ea</loc>
    <lastmod>2024-02-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab662b6-1d1e-46ab-b01d-3de4b5299449</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab71369-4cf7-4547-b93e-9c0351c630fb</loc>
    <lastmod>2025-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab723fa-aa98-4459-9667-cc0158c86ea1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab73b0c-7a17-4b00-873f-ada49fa94906</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab74c0c-0fba-4643-8b97-c9538318cf18</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cab83534-0197-4496-a575-ef9f630e6a94</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cababc34-264c-49e1-97a3-90c5ff028a60</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabb7446-04a0-40c7-b1ff-319192467d85</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabc13c1-b117-4fb6-b467-a340314f3cb3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabc43f7-f95d-45f5-9b09-8fa12f4f5fbd</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabcb5cd-cf64-49db-bdba-7fa865af972d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabcf471-0a0b-459b-8bcc-1c07eb8cf102</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabd4840-6a7b-4b19-a4d5-1dc5169c8159</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabe5a9a-f782-4bcf-9824-3f6eaab1467d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabf7dab-d912-4eb8-8428-465b32a51a76</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabfb079-eb1d-4797-915f-056473b9e2f5</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabfb69c-82cf-4f60-9e71-506762e7eede</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cabfd40d-8067-4ed7-be8b-b7e534c835e6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac03559-0374-4a57-8929-638d2c8981da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac0e0d8-3148-4bd7-86ad-3ef35c88fe8b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac244be-f7bf-44d1-9383-d0f00f2ea638</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac2c77e-8a32-4837-8a51-9e4c4e3d8e2a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac34bd1-2702-4f89-bf19-334dc3b42b20</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac3c452-0b6b-4782-a566-3a3ec0e0c76d</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac3e610-4feb-46df-b44b-fd785ddcddcb</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac467b3-c153-462c-be38-f1302fe5d87e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac46c86-0f78-4b9c-820d-1af9ebdc6d49</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac5c9e3-ecc6-4e14-8bb2-0d32c40a9404</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac5d145-ad11-4281-87a1-f010cdbb1759</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac5e382-77b1-470d-8a7f-2c0510aeeb80</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac650f5-225e-4967-be80-d97cbf949dea</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac7dfb3-5b7c-4569-ab49-32999461caac</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac80f50-3592-4ef3-803e-9ab1c122e4bf</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cac9fd53-7ca3-4db4-b6e5-02a9fd3a9e21</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caca6ed6-f2dc-4ede-b6db-1a62d56bf20f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cacafe50-7741-4ef1-99b1-e946df5a3290</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cacb46fe-10e1-4ebc-a078-15811eef02a0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cacb7b4c-6590-451e-837c-223d2bd53a37</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cacb7e11-13d4-415a-84f0-29d626584a47</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cacc2fd3-ed34-4e23-a4c9-994ca73992e8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cace7752-6703-43b3-8972-27a5a7072d66</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caced7dc-55d2-45d3-967c-d6782e6d69d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad15cca-6f32-4c4c-8c5c-10a6cd84b80a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad1b2c3-1735-4da7-887e-228104538313</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad22bcf-4974-4581-89a9-c43ace3223f9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad22d06-c00b-4514-a24d-68c65343ecf2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad24320-d374-4644-911b-80c5b79a55c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad2dcdf-e01c-4124-920d-d9aa601410a8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad3ce55-3e78-42af-a684-c36331fa3329</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad42f3d-881a-499c-8d82-154c33e1f8d7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad48ef5-9bfa-440f-a108-20400580acaa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad51771-132c-4357-9cd4-0315b0a9e050</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad53f26-c34a-474e-8598-c9ab99bd6830</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad5aa42-88c1-4c30-b927-b7f747dc69c0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad658b3-ae9a-4ace-9479-c6df9d62dd1e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad6784a-1a6f-4b8f-af43-78f8d6febcd0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad6a053-e20e-4c9d-8997-ba2dfc0e8908</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad7a72c-0566-4404-acda-037e8320dab8</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad7bb52-3e74-4a0e-8656-b55d559277ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad867c7-2868-4dc5-b673-69181c37f538</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad8cb03-cfde-4cba-a542-18959772f0e7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad94e65-cb4c-4b2a-a750-745aa5b7e751</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cad95f07-cfc4-4f08-8f7e-cbd4760473d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cadbad18-8179-49e6-8c84-da8670f74bfd</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cadc951e-979d-4602-9b98-d84d9290ea76</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cadd8836-b011-4e35-8423-3d1fd5bfacbb</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae015ce-d3b7-4f03-a84c-fd978f8c2728</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae15e15-1b69-4c63-8eb2-a6f427530daa</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae17a64-28ea-4988-b110-0d4884d85ea4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae2c73d-6a0f-4af7-a424-95bd7b0dea67</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae3e433-7793-489b-8b32-3f32d707c143</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae40bef-95ff-45f4-b78a-886567a4d40b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae47b99-457b-4eb3-9526-ab4fdd6ccd18</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae4cecf-0540-4aba-b6e9-1cfa84a070d2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae5ed0c-8e7c-4ae5-bff2-f0c3229bd28a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae6f56e-6f66-4ad8-9056-31e09fef54ac</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae75866-f283-4288-b0ed-2faa6be5d9e0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae7598a-ad86-49b2-be0e-9a503d39755e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae7624c-7dd9-4eb2-8bad-8ecac06048e6</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae8d93e-74e8-4e12-a5b6-7258a3ce4b1c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae8fc48-755f-46e8-875d-709d106ccfaa</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cae992a9-e437-4821-ae81-c4dd0b87a404</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caea2aee-e5ad-4826-8f3e-92d40864bf19</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caea4e17-0257-4c19-a60b-95f79b4d2a78</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caeb53fd-e3b2-40f3-a5a9-22e020e4d78a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caeca22f-6d1e-4415-938d-2e554a85f357</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caecd18c-ba3a-440d-9d85-9653d6753aaa</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caed0691-39db-4a24-a376-1ef5295b7b94</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caeddced-c204-455c-a2f6-3f6eb84d2c69</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caeea0d8-891d-42fa-9933-42ab8cd2334d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caef2fa9-2983-4287-b755-c1ad55bb6058</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf00c70-ca2f-451b-b551-661dfb82f1cb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf03a73-44cc-44ac-a82e-3bfe5d84f408</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf0c860-5dd6-4133-a7e9-5e9d9cbf879e</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf2cf00-644c-48da-941f-295ce75ac533</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf35de5-145f-4576-80bf-61804d169011</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf49f72-1e4f-415c-af7d-aff411d8d9ab</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf53a52-0288-4a17-9077-ebf134329cfc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf6ff84-a03f-44f0-9b87-6ecc48768512</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf72117-6347-4ba3-9d5b-5f98132fab3b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf74733-81f0-4a15-8776-846f45c8f499</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf824f6-76b0-4079-8657-c72ee1b59ed6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caf99768-1877-4e6e-9545-42c2c5d2fd71</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafa5996-b1cc-41dc-8915-7dcee61fbeb1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafa685e-4e21-47a8-b540-626c2cce9396</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafba546-0dca-4026-8e0e-fb5664261bb0</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafbb0d4-c45e-45c8-a733-84e39a07ea05</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafc89c7-8394-4505-bcb2-f67e8d562fa8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafe2b24-a8f0-47fc-b24e-6c0f9b8589eb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cafe35ad-24c9-4ae7-9045-c93487a259ba</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caff384a-ce61-4f40-95fc-e2b1b4c5910c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caff6c3e-6354-4ee7-b539-762a0be99600</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/caffa346-aab4-4269-8f49-18be2bf5221c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0011e4-34ac-4aee-9871-02fd56550099</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb008492-fb7b-498f-ac3b-020ef57dc726</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb00dea9-8044-4ac6-9101-17c7784d20ce</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb011a26-4b15-4ba5-9d84-f0673ce513f5</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb012a36-4719-44a9-925f-86c9568292cb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb01b995-7e9f-4ace-a40f-56b68dca8d2a</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb02f598-f603-44f7-a2b7-95a9c5002a43</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb03f878-5ccc-484b-bdad-2a88c60dab5d</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb042fab-ab01-4888-9630-323485701065</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb04e501-c148-4206-9021-46f54c123148</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb05e72f-1887-4518-9c72-ba63fb2cd6a6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb061e6e-2fcd-41ec-acb1-8f119a639585</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb066945-8b4b-4b7d-92bf-f19cbbd6ca89</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb06f793-72ae-46da-b1d6-e4c2def787d9</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb076b03-09b3-4dcc-af17-d420c058dc0c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb07b3a3-e520-4f7f-aa93-b9553df409ee</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb087c31-6c3a-4050-b806-ce1d5ea75230</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0a4eb5-5a1c-4bbf-937b-dfd4a5984611</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0b5c9b-502e-4e1f-ac5a-1cdd7a8582e0</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0bcd33-e139-4fb0-8728-55589da2c6b9</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0c041e-22a9-40f1-8d80-74a31eb636ab</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0de865-92ee-4de2-865f-d977df3539d3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0e10ce-a3a1-4d0a-b722-a5db2b3f271a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0f622a-6268-4530-88ba-be8e4c763a40</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb0fabed-ea4c-4941-a859-f8e797894965</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb10665d-41e3-4b38-9045-edac30141309</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb10c16a-65d3-4cab-b522-a4642732503c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb10d059-ed7c-4382-9656-f9b98c08a677</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb10f087-a391-4eb1-8dde-8174e001c096</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb116c61-3580-4eeb-a806-87b4e7b98bb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb11a523-9e78-4835-8dc7-acb8831b39fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb11be2e-d095-42bd-b772-f7e77fb8a94a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb121cea-72ff-4ced-a637-163828b68c76</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb12eecb-8267-4eb4-a338-353af10c76f7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb136f35-8825-4d83-a9c9-78919625b169</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1489a0-3c7a-4bab-9250-c8c62282592e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb14ad10-8af6-48f6-8061-d9107d52f35e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb158635-4547-4df2-827e-e02db0c54112</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb159256-98b9-4217-a9c7-5bb05a29c491</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb16764b-bd4d-4f92-8660-4f9e99896042</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb169f04-9ff5-49e8-b943-837919a3547b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb170bec-8713-47e6-8522-86e18fe60c15</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb175442-cd5b-424c-a449-82fdbd0da46f</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb175e4b-d7c9-4fb6-97a9-e27a7c1e1dfb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb17fe97-a883-4278-aef6-9c37135d0de4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb18d180-de6d-4c4b-90a7-25b8caf14aa8</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb18d4e1-89c1-4980-872f-8e0b66730fc7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb197bf9-5ec5-412c-b6b3-83970784def3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb197edd-e1e5-4c6d-ae6a-c61d257850a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1c112e-e5ba-4c43-a088-7b2eee4f121b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1c45e6-c111-4477-8788-e90fddb549c4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1d24b1-339e-4564-890a-28f23fd63691</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1d2f60-705e-49e6-aabc-08490e35e877</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1d706c-1ace-4020-b117-a47dc978bea0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1d9f8a-89bf-4727-b07f-89cffb2bb85e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1ee427-cd49-46fb-aa93-5d1832a5819b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1f914d-14be-4e8e-af67-737135ac05a7</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1fa3ae-4996-4a10-9af2-c9d8df235e23</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb1facc4-4171-4ff3-83d1-8ab379b7ec96</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb209ae2-cb83-46d9-839b-f190becec604</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb20b955-c374-4d11-b2be-304b8ba9e2e1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb219bfa-4fd1-4c64-be50-e6f694e2a326</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb222ee8-de00-4ca2-b711-36942d6b6bc4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb224d63-599e-4747-99ad-5318e8ccc58a</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb22f6bf-1f32-4d0c-8e42-f5046d8f5195</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb230d7a-f411-44bc-b60a-48a989d89aa7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2374c3-70de-4fea-84ca-674c3cf24e89</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb238c07-f0e8-4834-81bd-f30f0a67e9d6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb239a14-b678-417e-bbc5-e40188af87b8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb23f643-1e29-469e-a926-a427a94f8b12</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb249b61-fee5-4bee-8d38-4afbd938f59a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb24b6f3-d0f8-4735-8361-88c74cb9d8b6</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb24d950-6a2d-4284-96f3-aeb2c1e6c559</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb25c3ff-681b-4e58-872e-0f0e8dcec80a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb267e1b-a333-4663-a04e-bcee0993a1d2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb27e1fb-a376-4f53-bea8-2b8268fda464</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb281ae0-da12-4e13-8111-1a17bedbb48f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb282c7f-8ec2-4429-bfde-f40a5973cf4c</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb290b9e-c76c-4476-b74a-6fc79eb7e4e8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2aa005-35b0-4607-8ccf-5cdc1d1f31ba</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2ab3e9-f4ff-4eb9-83cf-34c3dcdf38b3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2cceab-4f76-4c39-a8bb-f190588da067</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2ccec2-5137-4445-8c5d-89d7b1943a8c</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2ce3cf-4d8a-4722-9bd4-08afac565dcf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2d082d-37d1-4a1b-abcd-e9c84c50fb69</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2d3dcc-4b22-4169-872c-484855a1886b</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2dbda7-98d1-4be6-848e-6c02ca5975cf</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2df35d-97e7-43a7-a262-2caee1516b6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb2e2e50-85be-416b-86a6-7fc1ec5ba0f4</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb301f8e-843b-4ea4-8f2b-d5e9715d01aa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb304fe1-ad84-4df9-a078-5b9e8f4501de</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3097d5-708f-474a-8825-29dd586a0ac7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb30f45a-c09d-48f2-a7dc-18acb13cae5f</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3170ed-b56f-4e51-9a9a-7c3d315b62c8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb31b1c0-ede4-4817-970c-dc6974dea61f</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb323d93-4b84-42e2-9a8f-56a77b5f72d9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb323eda-ba42-4803-aa9a-b0e6d6b170ec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb32a018-3205-49f6-877d-b86754ee49ee</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb32b1a2-243a-4d88-8dc6-4c6cd7f98d23</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb331fdd-2ff8-451b-9f60-66e7cf9c5d22</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb33d0be-2c01-4ffc-9e01-b28e29dcafba</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb341c86-d7f1-428d-9818-0d209ccaa894</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb344a6e-a4da-478c-866c-a0d3ad3721e9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb357eb4-1d1d-4a01-8c0f-8465000af596</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb36323d-e7e3-4779-b506-4b9324dac4ad</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb364d7a-2498-40e5-a6c6-e785d244620e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3653d7-d05d-45c5-bde6-ba0d5ff0949b</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb368935-c9d3-47a6-8858-412761943dac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb369b54-28da-4842-9cec-ed3452f401a6</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3716cc-af5a-421a-a4e1-36078694dea6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb372fe3-7ba2-4794-8432-ee4d8d3980fd</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb37e7ec-69df-4d03-b305-4ee070513739</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb39348a-50e9-42a6-ab23-b35361267124</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb393798-112f-4f70-a282-5191f81afcb6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb396d08-fd27-41b9-988e-800249651d42</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb39ec37-4dab-41ae-bc3f-d9d3da982822</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3af5ca-db6a-4870-afa7-f66a001ac977</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3b13d3-8f5f-4e15-a435-3b61683a525e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3c9218-ba22-47c5-b61e-ffc09f1e6bf5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3da7c7-e285-4140-9321-9cacccaa8b9f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3db1ea-78a2-4234-bcc6-88235a90f7fa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3ebed6-28b1-4949-bad2-b61856330cf8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3ecdd4-6f62-438b-9ade-70f8bcbd64d1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3fae5f-3663-44f2-90b7-86249b9d7b15</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3fb2e8-5d03-4e94-9208-686f623a0d68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3fb533-b3f2-4b45-9e9a-873bc0b2b5dd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb3fd0f2-b33b-4dc0-9263-5047f0689d12</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb405106-6c43-42fc-be99-f12a5bdd48ee</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb409468-037f-48c5-a7c4-6ddca5923c37</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb419cb7-a68f-462a-8391-09260dbea2f4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb41c3cd-9bd2-4f6e-abc4-00e767bde924</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb425ce4-15f7-480e-a2ad-da715607883d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb427a83-d6fd-4036-b049-91dd20cb391e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb43ee0f-4771-4f03-bfff-215aaded8fb9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb44dcc2-0f3d-4a15-a5a1-5439da6bed21</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb44e7b2-c7be-4f35-8109-a9c96a6a8a2b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb46855f-e816-4175-875e-d12ed7050d42</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb46e07d-87bb-4119-a964-e439b6ec7b87</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb47d862-ebbd-4582-bd2f-dca763521482</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb485611-e10f-4584-a17f-07a77448f523</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb496c0e-5bfc-4eeb-8846-c4ff8c607355</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4ac54c-e377-4c88-81ef-4c425dbbae48</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4c80db-fb9b-4f6b-9a51-34cdc24db738</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4e31fa-ff6e-4635-a2bb-062638602d5f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4e50e6-dda4-4255-ae49-8810db67421c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4e6caa-bfa7-4633-aaf6-724ef716ba81</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4e8032-ea0a-4d76-9996-4e058194951a</loc>
    <lastmod>2019-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4eeeb7-6e01-4e69-9f91-c2fcaa8146d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb4f6df1-349e-424e-bdbf-bd813bda70a3</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb512056-7a1d-4835-93ac-3456c95791a1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb517e1e-58bd-48be-86d1-040a27ddd468</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb51cad6-e4af-4f33-9102-eec21d3077e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb534e7b-6c7f-44d4-ab99-83b88aad4f3c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb53cdd4-4912-480d-aec6-17f1c209e0a2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb540dd8-ca99-4d84-9f0a-646724106f65</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb54e036-5c27-4bfd-9d2f-f4cd57540fe3</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb56df99-dc68-4c6f-9e81-a0ab3b5aa6e9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb57224b-d3e0-440f-9325-8fb70fbba948</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb57b5be-0843-448c-a3d0-344700dbfc75</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb589fc8-1816-4489-a93f-f75bab76b284</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb591737-c3b7-4c32-b8cb-12b3169040ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb5a0c3a-bd40-47c7-b2f9-f44c58b004df</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb5a6526-5370-45cd-b8cd-163b707b752a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb5ca73e-9923-4c81-a3eb-6c78175e21de</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb5d3036-8f32-4656-9845-002b09b60d0a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb5d4cab-4f6a-41a0-9a5f-01af1489c848</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb5dbfb9-8c1c-4390-b538-6a0b24969bb5</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb602c23-dc71-4fd2-946d-241b9f886ecc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6155fe-9a26-4f16-a98c-48be79b8c5c9</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb61c52a-4efa-413b-820c-2cc2b84a6230</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb620734-cb7b-4030-8a95-c219eeabed76</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6275ec-dccd-45d4-98eb-08c3efe133f8</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb628a4d-5a59-4d6c-a957-f3ac6b5c87a9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb62aa33-4486-49a8-94f6-6c6bc2be2edf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb636122-7fca-4020-b8b1-47ccd764cdc8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb649a5c-d6aa-4278-8b2b-bda8453882d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb64bd75-dc79-47d4-b24e-686d919815be</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb64fdb9-938b-4627-941f-a8204a2d2246</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb651ef5-8790-4ad4-89fe-7e793df284eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6599c1-a711-4b75-9d4b-374b127edf9d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb65c9d0-3141-42bb-af52-6fa182a16035</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb67d0df-cbec-4465-933c-6b421b0d375a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb696de0-9955-418a-a30e-73733661cac6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6bff6e-f988-4700-8fce-e36e1d7e7065</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6c6c16-b75e-485e-b4c4-375095507756</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6c6d26-09dd-4181-9e80-b670563a8667</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6cba28-2be9-4281-b8db-2dee5b0b8168</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6cd716-2e63-4b5e-a1cb-5c479a7118df</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6d5b14-4bf2-4440-a6e3-fdf62e184685</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6e3610-6c05-41a1-aa63-fe6a77d1d6d9</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb6f3c31-f29f-4a3a-a81a-efe6884e2aa6</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7004fe-6f35-455d-9852-ef498c608d9e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb70152f-9462-4735-9b06-6a22426e2c28</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb71667c-5dd2-423f-a436-214617ce882d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb721552-6665-4c6f-9d81-15dbff98b0f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb723ca4-9d51-4bdc-afa3-517b4528db6b</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb72986f-9c4e-4c04-923e-282728bdf81c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb73323f-4712-4828-8bfa-2de9a239087a</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7360fa-47b2-4ed2-9084-3b8900c34262</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb737b62-b37c-41fd-8df4-d1e38d29748c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb744546-b9e5-41d0-aa05-c7fe8f738ab3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb749450-dcee-4970-b538-d4af8f389842</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb74e0e7-242e-455a-b771-4341250084b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb751eab-0cb9-4639-9b1c-6476bd6f92cd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7545d8-cb20-416a-a564-b3dd73622fc8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb75b027-2b1d-4de5-aec2-6511a265d999</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb75c886-a31d-4218-a789-69756cf0eba2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb762fc4-445c-4426-9ec1-0432536b5c06</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb764bf0-5565-4aa8-b72b-ab4bb323deee</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb76bcf1-5736-46ed-8f3b-a5fadc75ea8a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb76ef0f-26e3-4c53-957f-855092aab574</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb77a48f-824c-4dfb-9a44-3204de7d49cc</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb793837-c10d-4c3a-a4d5-8f95e6c14211</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7976a8-bdef-4e48-b70d-0e4d6a10ab97</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7b1e81-ef37-44fd-8b94-1eb054a88af0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7c6c3d-810c-4e42-bd6a-ea45b0454e56</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7d7f63-ef55-45b2-9f7e-1eebb212991e</loc>
    <lastmod>2024-07-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7db1ae-a2d6-44f8-8991-3f08c4126b3e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7dc5bb-d467-40af-b4d8-ec096ac995a7</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7dde9c-7662-4033-b8bc-4e451cfa72ba</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7e9058-cc97-4501-9f44-2e2db03a4992</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7e9eb7-5b41-43d7-a26d-dee0634275ad</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7ee9c4-5b26-448c-8a60-8407e8f15f42</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7f0c4d-daf4-4370-b16d-825e1480dfd7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb7f921e-1d56-488d-a563-97d15ce4995d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb80aba2-14e7-4d27-96f7-d9bd051261f4</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb822e41-d5ac-488a-a8bf-d71fa18ddb56</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb82bb6f-f77c-49e7-a9df-3e0a01d77c36</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb82bcb6-807d-4957-8289-ad04b49fe248</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb83ea55-c518-4131-a861-8ddbe7b3bae6</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb848814-dd97-4feb-b298-a69c95c2c39d</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb864f62-6553-47e6-b163-a64ddf588856</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb876343-a6ce-432c-a84c-ed3801e6df5a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8837c4-4204-4ba8-adb2-3f47496426e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb88b7ab-ab76-4ca5-84d8-633dba588f69</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8a3d26-6008-4992-a93f-cf8b8306efdf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8b99b9-fd97-4130-ad49-097b2f20107d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8c80d8-8215-484b-949a-be0cadcbd375</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8cce3d-6251-434e-a7fe-05429420fb95</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8d09b6-5c45-4664-ab7e-8755ba364e68</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8d5f47-da18-4188-90f0-27ea38debaae</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8e04bd-9bdf-4935-8a9d-bce8abce38cc</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8e69db-d2dc-4de1-addd-85e549963f1a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8ef255-f313-4ef0-bcad-803e80e56493</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb8fc7ba-a255-4157-aafa-0212ef8cac13</loc>
    <lastmod>2025-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb907c2e-2e74-473d-a8ba-7b5a0b9c255c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb90b72b-f13e-4926-b7b1-0ecd95deee01</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb912249-1236-45aa-911b-c2dd804150c5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb91fe9b-27c2-4aa2-ae1e-6db1c83ff260</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb92d0bb-57ad-42fc-b00e-9ddc9dae64fa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb93a673-5c6c-4300-9d48-637b00a3439f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb959c2f-6c6d-4e1a-9e77-48bc84d5b58b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb95a50c-290c-4611-96e7-2b4941ff4e0b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb95c400-d21b-4dee-b7bc-65d6678e0e51</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb96360e-0ca7-44d8-a14c-0150380e233a</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb97a4cf-32f8-4583-944d-bce42299a129</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb98ff5f-4bb4-450e-a087-ae0b0f759976</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb996740-1b14-4fd3-9d0b-7ad07272a02d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb998780-c70c-49c2-98f5-5e15e7b9580a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb99c81c-c5ea-4eef-a604-d9af15de7542</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9b305f-2c21-4377-b86c-f14469f770dd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9b3196-3399-4c44-bab0-e56aaf4b1150</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9c1e1e-040f-4ca5-80be-2b20385f8de6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9c4a75-b814-49e0-9c92-e95a86fc9bcd</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9c8517-bb96-4419-9d57-7c4000791635</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9d1e59-0323-4164-93e7-411ee5e24c6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9ded6f-46a4-490b-863c-16da1e252531</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cb9e0f46-3244-4c78-82d3-ba0cc87889b5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba181b0-64e9-4d9c-9015-bfa489259000</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba1ce60-43f3-4292-a2c2-b23fcdf83ffd</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba1d2ce-3221-44e6-aa90-80703e09ac3d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba3b830-3a6c-418e-bb3b-62acc5cbcb80</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba43a38-7cdd-4271-b87f-9bd8fc01f79e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba57a57-af6e-4fe2-a499-cc2ee46e5d96</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba5c1ab-7404-416b-b1e8-149da0cb74ec</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba5c23f-a797-4946-892a-348ac24e13a8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba6ee92-3b1e-4ed0-b61c-0c7f214d556b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba6fcee-61f6-45e3-9eef-f7a93f6ae93c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cba83daa-f039-4db7-a204-92527c81deb3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbaaac62-ea15-4210-b958-d7d13ebc129b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbac832e-b150-4af9-9711-ff0221d2942f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbad8b45-6077-4462-acb8-dcac11b9779f</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbade9f0-6c8d-48d8-bb54-36c1dbc8141f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbae2b1e-9c87-4584-bf8d-f87490f5eb1c</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbafbeb1-14c0-4620-a0b7-d4f330337ce7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb06b02-21ec-4d30-8530-c0fcfbe3e20e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb0f3c0-10a9-46f0-8f37-956218745a81</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb2898c-42da-4b93-9dd3-09424f23ba65</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb2a340-c8a1-410a-bebc-8b9fd089e309</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb2b876-48b6-46ee-bbf4-1469f9886d9a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb378bd-3f4d-49fd-9ba4-500898c95676</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb4d864-246c-4365-8d20-8da208951177</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb60672-2bab-4496-a755-2c75ead6fa59</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb64eae-d61e-4347-97b1-45ef2431578d</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb75696-51cf-496d-a1f4-3035dc239e8b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb7d671-fc6a-48fe-af75-96076f9262f9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb9cb7d-17e3-4989-a745-da5b68094cc7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbb9e499-13f9-43ba-b16f-46e9dbaa07c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbba3efa-c973-47b8-83d9-0660cb64bfca</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbb6634-5038-4ceb-adc0-1df40d4fe2cb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbb9758-bd28-46a5-a603-40b1f2dc32a6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbd1f7a-8e33-43f6-b13f-f247107d7ed2</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbd7249-394a-42c6-944a-5d3d1839a532</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbd99f9-471e-4776-bb65-d4228f70a149</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbd9f42-b0d4-4dfa-9183-11f29f48e343</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbde275-108c-4094-9ea1-c3e9a844f8be</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbf59b5-31ec-4eba-9ec4-e70ae5656f29</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbfbe73-37d2-4ccb-a79d-73e5e8dddbda</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbfc679-5bfd-45ce-a9dc-1b88434a4eec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbbffdee-8b77-4a40-9fdd-6324650a0d9f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc1c639-b525-4787-bd8a-9fa72dd8f44a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc3114c-fdfb-4a06-ae7b-856f0ee4194d</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc39d35-f775-433d-88eb-635256ae792c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc455ae-849f-4ee2-a053-61f879a7eeed</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc72440-3dc0-490f-aec0-deeb37de3c4e</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc7a5b2-e1d7-4f20-9c20-9e12003d48b5</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc7aa97-26e8-4816-bf0c-bf11ad1238d1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc83027-eb0f-4def-b990-59396b7da310</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc8467d-f322-49c2-8af5-45edcbe4e4a6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc86364-31c9-4d7e-98cd-2ff7b2301786</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc8e137-72c7-475a-b4fd-4c4fe2dfcc8e</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbc8eae0-93d2-4e0d-a283-9175db4a42d6</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbca2d5e-9dd1-48a3-b70d-bbe57f08d74b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbcac6d8-aed6-4ba6-ad6b-664f648d4201</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbcb08a4-457b-4fe4-8306-73d9fb227ff7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbcb467c-a135-4dac-a862-308f6e023cae</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbccd04b-4b53-42ec-9513-ba4a078fe065</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd05da1-ea3d-4208-8ae2-a7ae2ec8206c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd1362b-9fa1-4bb7-9afa-4ed20225fa17</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd137d1-9f8d-4f84-8db5-e6c78db70ae1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd2e4e3-736f-4de9-94ca-b3e879c70e7f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd304d7-7fe8-4289-b16c-08f8fe4d72f4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd34037-eec9-4ab1-83d5-da5b5e53b5c2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd39d3a-e6dc-4508-8106-446c2ad29a71</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd59b4c-d158-47d4-a3ab-cd4b5e3937e3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd5c932-1ffe-48ac-a6bd-cf7202689dbe</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd5e86c-4182-4e25-bbd2-5caeb2de976f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd67516-2dff-4973-ab13-c084a0c00dfd</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd67cff-b827-4b8d-80a5-55e32c741acc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd7a495-cdff-408f-a33e-e16f6a683dce</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd7aa6d-3e40-4987-8e5d-b82172a4011f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd80512-0b71-4a8a-8d81-382ed5cfc7c5</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd80daa-278b-4191-b1f4-b76f2f3b0a1d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd86d33-ce45-4dbf-9d25-ef7b42375009</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd8e75f-b420-4cfa-8802-04b7db268bc0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbd99a7c-e168-4d6a-808f-f33ff433ab2e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdadf4a-6344-48de-9d98-fd1d8a4aae21</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdbdf65-5316-4d87-8bac-caa8cae1d327</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdc0d79-8522-414f-9769-c6cefaf1e840</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdc9758-0ecf-432d-9a46-95a1bf1a652d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdd7e70-0205-4f22-b245-b1929cd45761</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbde063b-428c-4092-942e-7c5657228b93</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbde2309-539c-47b7-9f1a-f0c456e3288e</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbde8b27-76f9-4047-b3d1-39ab236c52e7</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbde9e5f-88fa-4c6f-be9f-d41936373081</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdee8d7-2ebc-4fdf-a518-2794d21fd998</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdef9ab-f539-407e-a0aa-490a88650d70</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdf47f8-72d0-4fc1-98dd-29bcd54571ab</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdfbeab-f522-445a-a34e-0c700c0a6986</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbdfe73b-de77-4e69-9df3-75da30489e7f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe0866f-bfe0-4c40-a87a-ef730a582430</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe090a2-b253-4b5f-8287-ab3e783c2918</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe16a79-3b54-4cb9-86d5-e588b4ed19d2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe2bb61-8d56-4716-adb7-5208ad6a6d8b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe351b7-341b-4080-af63-f5c1e9952ad1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe41d1d-020a-435d-899f-9d49991e975b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe5ad8a-5825-4a59-8c6f-ddcf45f84e56</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe693b9-460f-4ca9-a963-2652f77d675d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe71903-6fc0-4e61-970b-4fb18f1d10d4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe72d4d-9b2a-4f8b-8ce0-8dfad53de25c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe7f94d-a76d-4f53-94d7-7e6841976375</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe8a8b0-37d4-4f54-a2ed-4990cd7fadfa</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbe9ad4a-c9b8-4a6d-aa95-7d70789c504a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbea2659-a2b5-47ac-9153-7034e16c5ed0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbea3e28-97db-4b70-9404-1199503faabb</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbeae04d-5309-4bd3-9bd9-0f0a10ef7b71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbeb84ce-5a03-4b48-bf7e-7c82e39bada6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbeda7c5-e015-4549-bfc5-07db36bf95fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbedd5ed-ba05-432d-8d87-2a0f013885dd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbee0c2f-b78c-4f01-a4f0-3283acd63e6d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbee6593-a601-4be1-898d-c50b99282639</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbefb867-f95a-4010-8824-bc9763ff2206</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf14312-f617-4b02-94fa-ab2622008ae1</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf14d78-eb8f-45c3-bda8-3dcbc3918e60</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf17998-839a-413f-a064-4a818c4dce05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf33cb2-b5d1-4f8d-89bc-6ea14be2faf8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf38b46-57b9-40c6-b0b8-2cf1eadf73ae</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf3eb8c-6ef9-4957-a720-f1fc39394062</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf3f7e6-516b-4bef-8c7a-f3e7bb383eb4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf46ed5-5826-46f9-b496-416404bb5a55</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf4980e-779d-4205-9631-239681081add</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf4b2d1-d725-4eec-97b1-6521c657e070</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf4e1ba-c044-495b-b9c9-27ac91436e1e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf5da45-c016-44d0-8385-9a8a6cabaa60</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf6acf1-9786-42f7-ae11-dafd3e9d93ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf72729-f603-4630-b8ab-4c00930d5f69</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf769ac-deca-4049-907d-8ac452eafe92</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf77377-cc12-40b4-af1e-aa5734f75a4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf80eb5-4795-4d1f-af78-ad2988b7081b</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf98a7b-ac82-46e8-a46d-68d2a653d9e9</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbf9dff2-47e1-4fb9-a1a5-4f5c09303904</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbfde825-07b1-449d-9e8d-622f025c66b9</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbfef61a-785e-4397-8dde-e47df62e6461</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cbffc842-aa72-4677-9d29-62ff1636d6dc</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc00348f-1a25-480b-bfc6-ee8d057361ae</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc01b0d3-c431-4638-b850-d5327a36dc84</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc02e6d4-625d-4b15-b969-66e58c2bccd7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc03be69-befc-4092-9e81-1db52bfc388b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0416b1-320c-4f6c-9f7f-9f8b83167133</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0418e3-0965-4787-91c2-84b7c191fc98</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc04bd6b-d1c3-4686-a3db-519e48798835</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc04ccd8-c2d4-411b-8f13-8824e1ede95c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc04e1fb-7aa3-447a-9ed2-c229fd8f51be</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc06aca7-6761-48da-af0e-e4bb984e9bce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc076c8e-fafc-4187-bee7-bd847fb1e94a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0866f0-6047-4fc7-baa4-f36bc2cd8a82</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0893e4-bb57-4474-84b6-9be87452fbd9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc09bbd6-d783-4585-996f-33b6079edbac</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0a9574-c6da-47d2-aba5-53d1e6596a76</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0b3e90-bb3e-414f-880d-9b2fc7fa2972</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0bea2e-5ace-4190-a926-e63e836dad56</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0cb51f-4253-4288-a74a-00e47e6e76d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0cdd37-6932-4ce8-b6eb-cc61d4146ae2</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0e6676-b28b-4fe7-b547-70b28c556236</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0ea7ac-7de2-49b1-a4a3-937438d004ad</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc0ed3e4-d92d-43f0-8080-4271c3be3f53</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc10a77b-b09b-4d9d-97a9-1fa7666d2caa</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc13d229-0fee-4f48-9a3f-4006d95bcc42</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1416f7-d4b7-4a1a-818a-323524e87042</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc141ee5-0bf4-4ddc-93ff-7674dc144a44</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc150bfc-c895-41f4-9f5b-37e148264846</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc15550a-60ca-4970-968d-729f63b01fec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1615b6-1424-4a8a-bedd-ef8e8f32c32f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1618af-c57c-4cad-a865-92e1023df03f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc18927f-35bd-468a-b596-3534b7e0ad9b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc18fdc6-b602-499f-8210-5d2712f5d91f</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1993fd-33f3-4a8a-9a24-55ba608e41c5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1a88cb-b1c5-4250-ae4f-3789f34520ce</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1af51c-fe55-45e4-bb73-a6ddcd3723db</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1af84c-cec4-4acb-ae9d-ad4b350599a8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1b81b4-c05f-45ff-8fd8-39b3950c85e6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1bfd90-7578-4d37-85ca-5be646449b26</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1c24cd-e8a0-46e5-a431-45d9a09b38d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1d1f0c-f5d4-44fb-8232-9565a01820e0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1d8250-eb1b-46d0-a246-4e0d16c30bef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1d8798-af80-4bcb-99cc-acdff876b8c1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1d9138-c022-4176-aba2-ac4a6125a272</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1dd03b-cb48-4a4f-baef-5ef1a4ca6ace</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1e697b-bb68-4833-9489-d6fbcd42d940</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc1ebbf3-a654-45b4-bb64-171a7ab8c50f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc20fb19-b6aa-4dea-9484-654644250bc2</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc212ec2-167b-4fc5-8201-fafb90ea47bc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc219a6e-5c3b-4fcb-adf5-c56eab43d850</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2233d5-45d8-47f7-b605-cc23efe9170a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc227e30-a07a-4e06-a3f7-df74c859397d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc229470-4869-4fc6-a2e9-a70a04e49bbb</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc250398-0e51-41fa-93b8-faabae90efe1</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2629ba-9e6d-43df-a5fd-2f641c1b46fa</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc264169-e772-43ae-bf41-15b6897c3c98</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc26f358-36d3-4cc0-9c00-ac2d2db80d03</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc27cdff-fc21-49e3-af5f-00677d3eda74</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc280469-d9bb-4f3e-9bae-6c03a559e421</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc280caf-5930-4191-9e6a-97a3aa76ca33</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc28228b-6342-4969-9c35-853081c2250b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc286757-6e4f-48c5-8cee-98c54cfd8081</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc28cc2c-5eee-408d-9c0d-05fe1ac7359d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc28fc1b-db31-4a99-96ae-6997c279ef50</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2adad2-4d09-40b7-bf92-cec53caf5d2b</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2b5c7a-0d86-49ef-aec3-8a80e8e88198</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2ba0b5-0ed2-4b7c-88be-ae9f7467e4ac</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2bdc99-faaf-493f-96d7-fa0f3b0601d2</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2d8bb1-ee63-4938-88ec-a266555130e7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2e0e76-33c3-48ac-a989-96c6978be42d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc2efa63-bf54-42a8-9a83-04ca710cad3c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc307ab6-176e-4c55-9bcd-72611134ab87</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc30adad-9e72-4b2d-8b25-451905a05e00</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc30e984-f68d-462e-bc61-e57787f91112</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3186fc-c309-473c-b55a-eab7e41b2a44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc328f0f-f8d8-4f4e-b6d9-edeb163f3470</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc32d720-91f2-4693-acf4-0919620c0c19</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc338efd-8e51-4c7e-9b5e-38f94e4bd38c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc33b38e-fee5-40e7-95af-87006fee7243</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3445eb-1f57-448b-97d8-1f4555312b82</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc349a03-76d7-443c-b10c-0ba63117fdda</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc351440-5335-4443-81a3-6518d47aa295</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc35cf8a-aca3-49a1-8bcc-0545f15f0b9e</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc361bfd-7ef2-40c3-a08e-f679500347e7</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc364a54-cf7c-495b-a35b-d0b31fdbda95</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc373adb-932a-4e4e-85c2-ad6a4b631f2b</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc382f26-39ec-4295-ad61-284227d1c9ad</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3943c7-0fe1-4b14-9ed9-c2e63a821b48</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3b6fce-7031-4839-a7c5-1fa383033e93</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3b919e-6f24-48a7-98c2-43572e1a32e9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3befd7-0047-4ae6-9eff-dc213b170442</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3c7cc5-57eb-48e4-8438-bd1e216a8cab</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3c9210-bb90-4fc2-97d4-ce45a13506ef</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3ca752-6dc4-4c31-8a3f-44eef9cd7623</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3d9a54-b7e8-4539-ab36-fc8db3c4d600</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3df9ee-f555-42ff-8b27-b854e906d78e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc3fc969-778d-4925-b4ae-ec927f978ffe</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc405a00-b764-4951-b9ae-ac34fa9c1909</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc40d94a-220e-422e-8950-d1715367124c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc415e21-9e87-4d31-81d3-c6507d9110a1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc43076c-3d72-42e5-b20d-aeba0427ef69</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc451e0a-d258-4afc-81e6-804938544b92</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc455bc5-0db4-44c1-95d2-009d2cdbb4f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc46e6e6-e198-4b66-a534-ecc25f2301d1</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc499a0c-5a56-4f38-b37c-2eb67955e09f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc49d6ac-fabc-4f64-9120-705cb11ae44f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4a1346-4821-4b52-b12a-1c5cd66a4a53</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4ad3af-fad8-4b5b-980a-45bd4faa783f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4b1736-5c85-40d7-b3ca-282ec0f98fc7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4b6e30-229a-4511-8026-252d499129f2</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4c4cf2-086f-430c-830b-df54c220c3c0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4cb2e2-47d0-4023-b31c-200a402e4f4a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4ce36a-15da-439c-b11e-cd438bae4284</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4f4694-7e78-4180-ba5f-90dc205d8fa5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4f58f4-8def-4e50-b6e6-de008dc25e2f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc4fc52b-70b7-4597-b191-9032b7a07459</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc509020-59e2-4cfa-9dfd-9676283c0af9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc50f769-cafb-4fbe-ad67-aa9ea57a215f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5108e0-a771-40b1-abb0-f17968714c1b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc51ad47-d7e3-4ca5-ad86-c4d1a9411ac8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5226fb-3fdb-4051-aa5e-14bbcffee3c8</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc53082b-7dab-41db-bd88-527f4206cc9d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc534b00-1dc9-43ed-abea-a54258452766</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc53535f-28b7-4947-94d0-490f3d62fcb9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc539d9b-4b3e-4923-9639-bdfbbd0fafb2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc54cb93-8957-45e8-8ca4-a60d49ed3922</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc54de63-49ae-4ddb-87e8-db5f437a324f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5546d7-c9fd-4be2-9662-9eebfcf0da4d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc556d76-a9ff-4e07-bcba-74ac94f2eaf5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc559fd1-e9b4-4662-86e8-87333a59802c</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5735e5-0e88-4c94-b228-b332c35f2101</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc57b253-75f1-41db-997d-744b72e59261</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc58959d-e67e-4fbf-b3c7-024a7f9292ac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc590aef-78e0-41c6-935d-3c4c0ad92336</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc59a498-631c-4f8d-899e-98bafb2c3373</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5a6748-7860-4367-a26f-63ae075cffc5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5b1658-fba1-4e5c-a9f7-9a81167e140b</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5b4c5f-d43e-4559-9327-25d102e087d2</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5c66ed-b5ee-4ebd-9cab-2798bbe87d0e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5ee58f-217c-4644-9d29-86290d995e23</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc5fcf4b-2a41-4210-aef9-01364c071d32</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc614297-127a-472f-9b2d-a9e1530f219c</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc650be8-8992-437e-b094-3d3f76e6c9b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc666802-46aa-423c-8f03-f3834c853dc4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6688a3-ccda-421b-a0c7-1559ef93ed1a</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc68aa53-9d9e-4ce6-b863-3604008d5be8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc69b149-f7c6-466d-9372-af1cf98b857f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6a2bef-a072-45e6-a4f7-97e29425ee42</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6af9a8-877b-4876-95ea-77479cf16249</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6b07ed-420a-4f36-b1c2-c77f169074fc</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6b5223-6792-464f-b9b1-43a2af4aef6d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6ba6b1-9683-4f49-af9b-83de6ed06103</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6caf94-dddf-4187-8241-acaec655889d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6e2748-5900-4a74-a588-731938d249ed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6f1e08-cbfb-4a8f-a4a0-1e59478996a9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6f9bb3-4cc5-410f-bf01-bb0b951b9321</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc6fbd9f-9ca9-4afd-996e-98f87085c328</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc70c41f-c7c4-47fd-827f-f2ad74600313</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc714db1-30ac-4221-9012-e3d495f95a39</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc72f2e4-7bbd-48b4-8cc0-96fddd0fbb86</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc73c6d8-f46e-4065-820a-cc996ff0ef5c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc755822-0943-4703-958f-7ce5a49fef13</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc75a169-33ff-44e8-82ff-0bfb13b44afe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc75d303-8d10-45dc-9024-000626887f21</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc76c040-eefc-4a52-ad6e-4e96cacf3add</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc778488-293c-4ad4-8af4-878896dba3e3</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc778edd-bde8-40a7-ad51-ab90e9158131</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc780668-0327-4798-8d10-8f63d24a09cd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc78f94e-13e7-414c-b417-0a373dec8da3</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7961aa-ae97-4cad-96d3-e5e14c933ae0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc79ae32-f655-4e36-a1f5-e3e0aba81651</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7a6ea1-5d53-4dd2-932d-f2236adaa24c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7aab83-ca5d-4711-8acf-0bd507798765</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7b688d-71d1-4e9b-9a58-3e0dd3993d00</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7c22ae-ef75-4c4e-89b4-e8ec8fd35ddc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7d0ea5-8792-47d4-8664-a256b982946b</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7da0d8-5ef7-4efa-aa5b-e90a5fcef8d9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7dab5d-e1f0-4194-89db-67adb3e85c96</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7db209-62d8-4e81-95ac-d2924e383eca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7dda40-44ec-48c7-bb9b-f0479b96f977</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7f9600-751e-48d8-a230-33cb04ee8379</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7fa926-6807-4440-a887-19c36c4321c9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc7fc447-ffce-4db2-8e6e-2101f6b5fc87</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc80f91c-9264-4128-86f2-b8fb6f1df612</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8105b2-9dad-4406-80c9-800075d16228</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8134fe-4fa1-41b1-af72-4d670b59b8a2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc81e2c2-bead-41f0-8608-3665f0ba2354</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8235c9-d5ea-4528-8ce6-5df9e0990bb2</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc82fe19-09f6-426e-8ef8-198143028bab</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc856f29-7e73-430c-bbd4-273557525bc3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8593be-411b-4ff2-a44c-3dd13018924f</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8800dd-bddd-4054-98b8-05cd2b434dee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc88a320-cb63-4c04-b623-511dc6e5a434</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc894e0a-10d3-41c1-8dc8-cb1687962322</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8975e2-7ec1-45ae-a30a-498ce9d513bc</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc897934-2dbd-4004-88bd-9642d91c4a8c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc89bd46-7782-4ccb-afd0-7ce708c3a656</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8a2974-4dd9-4668-bbef-e9839d4f695b</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8a4032-eeeb-40c8-af55-4917800a8500</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8afe25-d5d5-4e48-b9df-cedf01af1180</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8b0871-9518-4809-9ef5-1b51183b3690</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8d0727-cd33-451f-b089-68288b435478</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8d1749-037a-44b2-8b26-7b1c70d4d20b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8d56ab-a432-43de-8948-cef5beafb420</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8d814c-843e-4193-81e4-f65c4832c8a0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8d836e-e868-4f50-b759-1e9ca72130af</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc8fb4b9-555a-418a-a49f-046b3f90f0ef</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc92e64c-dfdf-4371-9b8c-755ed7f5e301</loc>
    <lastmod>2023-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc92e660-0a62-4e59-9b88-363d16d8c6d1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc93a856-3a3a-4146-b75a-fa43ac20f47b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc95bf4f-7c9d-49a1-b1d2-97b27836f4cc</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc95f8ce-cc9d-4228-97fc-1c443aaac199</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc95fd97-87bf-45ca-8a05-72872fff06d8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc972a04-6498-4937-b5a4-998395f9b69e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc97679d-7fb5-4e29-a4ff-e0200467bb71</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc976d59-d114-42d5-87fd-e50da6ade5cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc97842e-1851-45ed-ad0e-ebb285e41e7e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc97d4a8-8182-42ab-a798-c0e85dd58e54</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc97e853-e3aa-4d73-991d-4a7c230c819e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc98331d-9b29-4a44-9961-6fd6b66ae1bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc985f48-77cf-4d5f-9112-4a55963871f3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc996a1e-52e3-4ce4-9f84-ad38b68df870</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc99848e-fc18-446b-b2d6-26c50123811a</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc99b001-9256-44fb-b415-bab608bbaaa2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9a92f1-7835-4295-9e5a-f8843046f792</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9bb614-f61b-4724-9fff-3cac582a1391</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9bf480-60db-4847-b31d-2cc14a3b79f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9c091a-ccf1-49d8-851d-ee18a0ba3310</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9c2f67-fa98-491a-a418-f3a11fdd01f4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9c2fdc-102d-4728-bdf9-cddec3c666be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9c3b50-5f4a-417e-8df3-b492231e7407</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9d26cb-e6a9-415f-a134-b7b992de51f8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9d3991-a55a-41bc-a927-94d121bab8f2</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9e0ade-7e33-4dfd-9360-a96e67c635d0</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9e1c26-fdfc-41bd-9d0a-1a8bd8edecb7</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9e313a-7b2d-4541-ba2a-9e02e807f5c6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9f8961-c4a7-471f-8034-6989625c7ac5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cc9f9fc5-cfca-4987-8337-2aaffb77f8c1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca2cc3c-faf3-43bd-8774-8b794205168e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca3e417-217d-40f0-8196-91e98b060818</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca443e9-2448-4d78-8ff0-efd89834e076</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca58f0b-32b1-4b2d-92b2-ad3b65553048</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca6ff6e-ceb2-46ff-9089-cfe3fa7b0c87</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca758d4-2a3f-4bc9-9ac1-13fecec08f33</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca798a4-8c63-40c7-8d79-bded4517802d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca9778b-7b24-40a8-95bd-cff375c46ad3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cca9d3c3-074e-4a03-aaf4-addd8041d091</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccaa6773-ba84-4082-a1c6-1be6a27eec0b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccaa8f13-0fa2-4b22-9075-e8eaec7e9886</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccabf7a8-59aa-4ede-9b40-3b7842aa83e0</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccac0ba7-4e4a-4d93-b4b2-fd562b96ecfb</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccac8c66-a289-4197-b83f-7e6d8356ca57</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccac988d-fd16-4be8-a3f0-1c17fa1f9916</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccacb2c8-6fbe-4f9d-8974-3503b539dea1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccae1260-4da1-4b12-a5bb-85cdb9f1549b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccaf9366-b51c-4f53-a11d-2202fb6f25d3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccafb897-a315-4912-ba57-3f7f6ef94fb6</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb0ab01-c659-4b0e-b017-2eea1ca6611a</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb0fd15-8bb5-4fdd-9a77-2ae61bb6bff0</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb1ea83-24f7-4fe3-a3e5-62e23935e82f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb2336b-0caa-4492-8a8d-79d3e067a7aa</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb26b37-e1d3-46e0-a6ff-8a77455fec6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb4073e-58e1-4222-ba3a-a9b47be7846c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb515dc-a19b-405b-a51a-200ad1cc5460</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb58392-8b70-499f-a6b6-2eea6e584de1</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb591ac-491b-4369-9b09-74d564152fa4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb61055-2abe-48f6-b41c-083b9a047b1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb62018-469f-45c6-9de2-65d452c2588f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb62ec5-2f74-471c-859f-6a1a294dcd54</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb85832-c210-42f8-bdbc-64179c1c24c7</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccb90f92-e3d3-4d07-980f-1e3deacd8344</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccba88d8-89b6-4cbf-bf0b-143f1d90dd58</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbabaab-0f5a-4062-a7ff-4d09f73eed96</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbbf29e-999f-46f7-911a-12e15aad5e34</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbc79f4-a81a-43ea-9f75-d5365f322454</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbe0456-9a12-4f40-a97d-00344e1e8eeb</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbe5015-08d4-4149-bc59-cde7b524cc93</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbec26f-cd1e-42e4-81ef-3aad67395a26</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbec738-15e4-4b7f-813a-d5b23a66bb95</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbf1b67-f5ee-485e-aa44-83b9c5b5a1fe</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbf2280-7310-4a45-b911-e73d57084e66</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbf30a0-5257-46b9-acf3-437cb59bcf9c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccbf6afd-d874-4867-a24d-bdccc00000f7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc0a67b-b0d5-477c-9a43-2abfc88cb972</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc1b5db-c62b-4a87-874b-d3fe9d774c4d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc1d391-f714-4144-868f-a4eb2552cca5</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc30368-4f70-4dac-b213-31d96b847108</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc40b49-057a-4d00-be01-5f19af3ac36b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc46b55-2dc4-4e9e-b908-0ee4f22e86d4</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc5f67b-888b-4db0-a5f5-f661e14e6bda</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc6d854-8752-45eb-90e8-31de9320cf32</loc>
    <lastmod>2022-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc758c5-5343-4671-bd38-2773cf2ba8d1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc7add4-db77-46c2-a482-84925a77f0e7</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc7f398-6e19-45fc-9b57-1f49b9ee6277</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc82fcb-834f-4dc1-a71b-9a57ea1c2bbe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc857ec-2fb3-412f-a02b-62266ea6e606</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc94eb7-c7b6-48ea-9430-172a17592904</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccc9e31f-5734-4dc9-8881-9a18a06fa26b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccca006b-ba62-4ee5-ab10-6f1fb1ef35b1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccca0393-15bc-4ebb-a267-110ad5bf3ec3</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cccba8f5-255c-457e-954d-7d2586d51710</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cccc7c78-376a-4c09-9f02-f7bafa3001e4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccccc1c3-c761-4fa2-a1a9-d27f7d8b22e3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccce5547-046e-4423-8897-c52060c6e7bf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccced6ad-20b9-429d-afb4-b510f18d3788</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cccf0d04-2ea1-4dfa-815a-d6aa969265ee</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cccf36eb-6fa7-42d1-9e0c-1c33586b896d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cccf82d5-77f5-4038-a943-6f3f4c920439</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cccfc526-2d58-476d-83c7-803edfc1a133</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd0bca4-0d2c-4d68-ab39-91c60070ecb0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd124a1-ca28-4196-b0a9-ff2af6da3cd5</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd1a10b-1477-4c97-9ab5-56455626ffe2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd21041-d416-4a1a-be79-bde32782c402</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd299c1-0048-48c4-9e7a-cd9343881c9d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd31c13-949b-4806-b805-c31cc9dcff1b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd44a82-49a7-4223-ad7b-9496f3b9f4b9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd4a388-0e06-4e86-bfc0-d771e8c5e6ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd5c8e6-3687-480c-8591-dde579620628</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd60d38-909d-4840-af7c-023f42638057</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd78d42-2f27-4582-aafb-7b5edf0191fb</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd8915f-d563-4389-9cd3-ec68b74dae1c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd8ab87-e2b8-49ea-9d61-0e0023474e8c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd913e8-c50f-4f1a-bcfe-17dfe65dc48f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccd9e7c5-4d1f-4c6d-9eaf-8c771494f26b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdacd6c-5e52-4b19-bce9-c35a57726b26</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdb2781-cb09-4ecd-a1e5-9cce7957a6a3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdb410a-c6b6-4093-a991-09441334aab0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdb8a05-1908-42f3-b333-7c3fae693cad</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccddc62e-44c7-4055-bb43-806d831ef9cf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccddc963-d0a6-42f5-9c9b-20dec4251f59</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccddd3eb-662e-48fe-9980-a3b7df957a40</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdeb21c-62f4-4f9c-a562-114602956d26</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdf107a-d21f-468a-8464-3431b63cd1b9</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccdfb940-bcd5-43d4-82fe-081b416c8eff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce0d674-3505-40c7-a218-d8734cc269bb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce1a6d1-c9da-4347-ab4b-daa549fbe385</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce224a4-9731-483d-ae6f-63faf13a34e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce3deb6-5cdf-453b-9a77-74fad4ba6f94</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce6ae44-efe5-4290-aa53-803633d82249</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce6c62c-1497-43a7-a41f-8c0cb2caaa77</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce7b777-29ce-4c58-a0bd-2be394459b29</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce8011c-a432-401d-a800-cebf4579ebe0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce9778e-aa00-4d53-a8bc-19c14a286ed5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce987a1-7ec2-4306-bdc0-22988c278b9e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cce9a9ab-5d05-4cec-a833-f16e68f870ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccea8854-a800-4457-b1d0-2d7d1b219460</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cceadbb9-918e-4243-9053-6cea7eb3f9ed</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccebb9df-3420-4f8e-a236-fa5dfaa22198</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccec532a-a625-42aa-8cd4-cd7e77b8ae7b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccec9fec-d710-449a-a69b-309ce0cc8f16</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cced15df-e115-48f2-93ab-2860397e71bc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccee85d2-6adc-42a9-a41f-5af1223207f6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccef40f1-2a52-4602-ac00-ec09f2c5e5a9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccef945c-c58e-46a9-a198-a03caea245d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf08842-de8f-4dfb-a900-6c8094e88be5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf092ee-e847-4dc2-a92d-c659a787b1c7</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf0e743-8e56-4875-922b-451c186a5f51</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf0f3f5-4ab5-40fe-8c88-8be4b3e9e60e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf1cf76-c285-4f84-875f-61ee57c439c0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf2ef9e-a8e2-4963-8b95-a197f6e2dd1b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf336fe-e1e1-4c09-82c5-79178492feff</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf34d5f-b1cc-4e84-b992-859761f1a290</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf4a30f-6244-4b08-8154-d09fdc82b2f6</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf5063a-5e89-4fa1-9af6-bf9bf96b2884</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf64ae6-bbdb-415f-8ec0-3a7f1eacb410</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf6f3ed-6e06-42dc-9f4a-c5ca64460b05</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf7b050-d438-4980-a82b-2c7595109c98</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf81108-1e50-4d55-a611-f1608a4b3db4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf8860b-2607-4b20-87ed-e14637661c80</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf8cc6a-4ae2-458d-988d-7fe06d2e47ed</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf90a23-ebbf-4385-a166-7e182eaf1191</loc>
    <lastmod>2024-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf91374-cd0f-429d-a5f8-a2dfe37f05cd</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccf9f733-d558-4bb7-9671-8b4adda3e802</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfa19f4-3410-4aba-bec1-4aaed077ff70</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfb7cb0-e56f-4602-9730-4fa15f244c2d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfb8baa-936f-408e-9977-62aee9180ac2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfc0ab1-243d-4973-ba26-5d19cbe8936b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfc0f6a-69b8-4c83-8c22-f358cc406056</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfd086e-bc18-4f31-97f0-fbd5fe738c08</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfd1300-8e77-44a8-8910-241832399306</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccfdcc4a-5ed3-4e3d-a66d-eb37eba4c16f</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ccff3181-c335-4672-ae76-cd37aaa8002a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd000c84-c978-4e0c-9b76-dcb87b4181c1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd002c79-62ae-46ce-b729-f50a060e22a5</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd00373a-de27-4e6e-a76e-486e5b443085</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd00b247-654d-49a9-a48f-ab80464879b2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd00c5d6-85be-42d5-8850-93985a2e34c8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd019e4c-3b63-46fd-a5ab-516ca4de3ad6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd01ed11-d6b0-4f37-9c48-25e250316dd6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd022e2f-744f-43cf-822b-08075feee3d4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd027e0f-ec21-4f52-8354-c5a98467a2d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd02c429-8189-4d27-8e7b-6252096cb088</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd02f355-15f6-49db-8417-d99b77984f06</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd035b7b-12f7-44e0-a813-475b8eab30be</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0437f6-11d5-4aca-8210-70c2b635d057</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd049159-c67f-49a3-855f-3f44d4e9df57</loc>
    <lastmod>2024-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0527d2-3fc7-41f1-bfe1-871ae6d1e765</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd06ca0b-e914-46cb-a30e-f05d75e9a43f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd070509-53a0-43e7-a585-cccf98f74ade</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0758a8-50a8-494c-9374-1b1d05c5ef1c</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd07be94-2b37-449c-8231-820488e01cd5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd07cd34-3226-42f8-b844-97a2e31a6199</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd08bbc3-d610-419f-a4f6-2d2e800a85bc</loc>
    <lastmod>2024-02-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd08d686-8965-4a57-a474-6ea4133da4f8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd093ae5-774f-498a-b647-7080524481d2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd09977c-dc9f-43bd-882c-add5674f116a</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0a3a78-e65a-485d-99a8-ddc462294491</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0a4154-245f-4f98-8359-706f82eef201</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0aee35-08e7-48a0-ad54-34c9c98833df</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0b9df8-4566-4126-acfb-c14e25ed60ef</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0bd5b7-8762-4628-be42-73a8d2eede85</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0bd5f7-1245-4065-b416-208ff88cfaf1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0be166-1b40-4e4b-906f-4334c6fb16f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0cf955-75cb-468d-90aa-e6df1d9d2fee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd0d660a-8885-42b3-a92d-48a1b6eabf00</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd104fc0-2ee1-4fd1-b06f-09f448b3bba3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd10c430-cbd1-4ded-8724-859ea37f0440</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd114b3b-ce08-4047-8e11-3ba7c33c5755</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd11ad64-e5c4-48b7-917f-f56ad64ca09d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd128798-5ea1-4abe-b530-70349f9e4963</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd136a44-dd5b-44f0-985e-e04ad3e019b2</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd13a38c-4f2d-4cd6-9310-f9b753509cf7</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd13e8fa-33ee-42c3-ba79-accf2d02706a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1409b2-ff2b-4dc1-844f-c496e777f685</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd14c888-fe4f-4135-ada0-6b20e5ed9720</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd14e2af-0701-4ff5-872b-60da5bb691d4</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd155c74-6008-45b4-a838-e606ffae9109</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd163822-49a1-4ba9-802b-2932c5016945</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1695aa-c15e-4c16-8852-52a391f1ba53</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd17b56f-7793-427b-ab3f-fa41a59f889c</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd17b81e-1c92-45a1-bcd0-729b47243442</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd185a9d-ff74-48f1-8b92-a9cc4ac37913</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd18e053-e656-472a-a694-ed48635ec2aa</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd18e1f1-1588-440d-862a-74bde6bb0799</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1a5773-031c-4cc8-a4f3-e55b3257c0c6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1b65fc-3579-4ba1-91ee-2216a368bda9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1c8d92-3b97-4268-b461-e5940cc0aa49</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1d1e6a-668b-464b-b088-98cd368fcd65</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1d913c-4c0f-4ed0-ac76-cc21c59542bc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1dd6e3-dbc1-4f4a-b195-290d5ad1e5fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1e4dcf-302d-4039-9213-fb2dab11b27e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd1f2f22-ca22-47a4-bb36-271b335123e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd211139-3bd5-4981-928b-fcebc5107065</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd212025-4ca3-403d-ae1c-f4a53bbd1cb6</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd22e4a3-d8ca-4f29-94f3-79aa363c2563</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2305ff-eafb-4a79-95c7-375700d782aa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd238202-1831-4cc4-8d03-885c50cddfc0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd250bf1-7233-4c44-9285-04baaf09bd34</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd253154-809d-4c6c-9003-abd08eaef888</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2540e4-92ac-42fc-9ca7-2f86ab9184b8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd25942f-fc03-41e0-85d4-c9c5fa4755c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd265a24-ac00-4b3e-89cb-5071f20161c1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd267ab2-b7b0-4ab3-8416-ff5c2ffb17c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2782a5-1e94-49b3-9a34-3935c994cc5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd289360-0ad7-42db-b697-f954b2d51086</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd28dbda-907c-4f7c-aa58-c9847bb1605b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd292d8d-2b94-4d26-87b4-edd537aed92e</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd296cfa-0ff7-4403-b865-bbd7023a831f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2a3d73-967e-4130-b7f1-bf230a345aff</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2ca6b4-698e-429d-b322-119f8445bbf1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2cabaf-1e0f-4a18-ad14-783e5ff0f663</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2e01d4-ca89-4805-9f7b-c124926e3e32</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2e3e22-0be3-474d-99f3-e97353a18645</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2e5caa-c78e-414e-b797-26faf55a59eb</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd2f46e5-1d20-4656-bdae-a24bb3fcd237</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd30e381-ce75-4e17-9900-9a1e667836b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3204d6-973d-4b82-95fd-fa18b4eff8d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd32334d-bd12-498a-a52d-3d43518d7d1b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3235f5-e3f4-41ea-aed6-23acd819dd06</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd32fbc4-708b-4a95-b8ed-024ccccdab5e</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd33e716-f7d8-4526-8190-fbd52ddcae5c</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3473ca-29f3-4397-b911-33841c08d194</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd374dfb-0c57-4b9b-91c2-46d239cea118</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd37ae2d-7695-4fcf-a2bf-c13c2afb0fe8</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd39350c-cd7d-4a48-a75b-cef1c7d3bad4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3ad802-b6da-4b7b-8ca2-1d12436f95e3</loc>
    <lastmod>2025-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3c4f5f-df82-4e14-bf2d-9e9424264882</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3d4eac-9be5-4f1f-8c24-380b22df69df</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3e4912-1c31-4926-bb3b-7cc5075aa34e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3ea917-d178-4cad-bbab-441db5665b3f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3ec1ca-45e6-4713-b126-8f630ac1caac</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3efb00-1745-46b9-9195-eb8f12a3def9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3f0ab7-a864-4498-a4e6-9e911e82c757</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3f13f2-e501-485f-8f8b-260e92d977d8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3f710d-d347-42d6-b582-a5e39197ef2e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd3fe288-2887-4940-81a3-08fc3ccb049b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd400bca-d593-4d46-a7fa-1c0456881813</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd405154-52cc-4904-86d7-a7b0e4f8c78c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd40a359-9a6f-41e7-9b69-9ce5ab4097fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd41391a-7009-4d0d-ad21-b3c4fa625cc6</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd41a300-08fd-4bbe-abea-50f6fbff7061</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd424703-9c02-400a-877b-432c37f8bb7f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd431975-15b0-4642-a405-cae1039ce9c8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4352c6-c025-4f33-a9a0-4f159c252f99</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd444235-9259-4a87-ac70-6fa015537121</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd444f6e-704d-4907-adec-bbba24262e03</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd45a774-c757-4a87-8fc5-32d19a726501</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd488ec6-6edc-4a03-9872-0bfcd5300abe</loc>
    <lastmod>2016-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4a4119-5e0c-4677-9fc2-11cd2ff9bc91</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4a93b8-9890-4aa2-a96b-71ef6414aa06</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4ab545-1a7d-4c9f-b6d1-7eabc5571e4c</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4b1965-0dcb-4cb7-b706-38285af53935</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4baf32-2405-4217-b44d-f893199967d0</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4c256a-4159-404e-8fa8-2f2e6784b85d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4d4822-1537-42f8-b363-fea4955251da</loc>
    <lastmod>2025-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd4f2ed0-a50c-4584-ae87-fe8509663044</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd500fb0-ce0c-4218-9bc0-4c242474b7ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd50568b-02d6-4df4-aba8-70795c773dd2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd51a1ba-f438-428c-b3b7-68dcc72d74e2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd51f257-fd77-4715-8d73-92ec13447a13</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd532d2c-7a8f-44f0-91b1-d316a348e35a</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd53b1a6-d7b9-4fcf-beb5-ddce6f4ee2ad</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd552cc7-7872-4f71-8072-27c521ce5a8b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd552da2-50d4-4ed4-a76b-6ff2ef51fc42</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd56fb07-715c-4295-aeae-81b7bcb9521f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd57050b-60b2-4110-97c9-09d797741d35</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5744eb-da75-46da-9f36-a6e475a34894</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd57aedc-ab41-4849-a986-ced1ad8d0370</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd57d89b-33d1-4867-b888-fe9db3cee4b5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd57eeda-4b3b-4b74-bda3-504f8b081ef8</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd585947-ef8e-4686-a5c3-bed844bb476b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd597b45-8e47-4526-9421-4afe19eab1ed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd59a2fd-503b-460b-a6ba-c0026a56ec37</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5b7a72-fd6d-4383-a9c4-76a3a55724c5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5c7084-b357-400f-a7f7-881ec9a9e7c7</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5d92bf-0157-437e-a97c-9e3babba51bf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5df213-23f0-4e9b-bc7d-9565dd3c66b5</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5e0458-acf8-4161-b8f6-4fcc99732b73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5e5feb-b1c8-4a34-8c7e-69c5126c0e9c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5e90f4-3cf8-4452-b5f6-101a5278b038</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd5f9c6a-9bf1-4043-8a28-511c4d01b4d2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6118fa-9402-43f4-91c5-2f14c3aa9cd5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd61c4da-fdcc-4fac-a4c7-f8c857899416</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd61e29a-f0bf-488c-b4c3-6f9809b4ab3d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd629b7e-1bbd-487b-80fa-4dad5595a7bc</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd634404-a3b2-4f4a-aec2-6ee74e081683</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd63e187-bef4-46f3-8c68-eac7d5ffd4e9</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd647702-5b95-4d23-88a5-577b13d03b9b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd65500d-c0d2-4fcb-be80-9d024fedc546</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6613c8-672b-46ff-8b09-945e13e8f903</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd66c5a7-d2a2-403f-8ba6-63a458eac249</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd66ceea-de5e-461d-80a7-1430b8466f72</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6710f2-f50d-4942-a2d7-1d4407e2a763</loc>
    <lastmod>2025-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd67d74c-56ad-4ad1-810a-39b4572f7807</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd692312-4973-4e03-9d86-4ff4ca4b1f04</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd69b69c-bda8-4fd1-8031-51fafcb9f4bd</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6ad3e2-501b-47ae-a2a3-fcf14dfbb5de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6cc676-94bd-414c-b7e1-7bff992de2cf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6e6a60-0f4d-474b-9f61-57ed1985027e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd6efcc9-7664-43ee-9d6a-2412cc02706c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7001f5-2fb2-4bc3-bce2-41ebc7068b7e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7009fe-785f-4930-b335-4a78cbd5716a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7064b3-02e6-430e-a3de-e0e7f1cf4e5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd707fd9-6ac2-47a8-937a-14e6d8d552e4</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7097b8-8192-4dcd-b034-28897063d54b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd715ba3-db9a-46f5-8f71-f051568f95db</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7223f2-e482-485f-b4e0-08e2cd949d91</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd757fc0-8e8d-409e-998c-54aef6a212ef</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd76c655-ad45-4d9f-9ac6-003967bec2c0</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd776eb6-6efe-4341-ad63-9cac83ce1db2</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd78a8ae-f1a0-4688-b54a-805e2d1edbe1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7997b7-52b9-4a3a-9eea-fe013c760d5f</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7ba75d-f8d0-48fb-93c0-2bd19d1df570</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7cbab7-5f03-49a1-a2df-490a17d1303b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7cd3ab-e65d-49ac-9ad9-9b6079cc7380</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7e29f4-a72c-40ce-9be1-d6c63eaaa851</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7fdc14-f280-41b7-8592-97217870fb00</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7fe615-341f-4b57-b07a-64ab8c40d9fa</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd7ffcc1-6f42-4c36-b68d-a0d96fe88c93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd823c78-af61-4db3-a3c8-e5a9a9d5da21</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd83bd12-73bd-42c8-aa2e-5bb5a6959c21</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd83f14e-1193-4180-a1c4-12d64b3e68bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8419af-f22b-4309-9293-02c85c90c194</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd84353e-52c7-41c0-8c32-0bff98bd73fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd853cc8-25f9-4cf5-8678-fb47ace16a72</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd85bd4f-2cd3-48e7-94b2-6718bb43c752</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd86d835-a2f1-4977-a22e-fec2b15c821e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd87300c-82ff-4c22-a40c-5e7b1068bae1</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd873c60-cfc7-4a9e-a05c-dc8e7d8ea842</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd877241-9071-4a3e-a2ab-0f0cf13b50b0</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd882bd6-c5db-4335-9066-511fca63a397</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd898963-a9c1-4d55-80dc-9c65240208c5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8a6685-dd57-4179-ac22-33a5cbc4e637</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8b4678-1ac1-4cac-953f-7a75af45a589</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8b6650-3672-456c-b571-eb700164f3ab</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8bf627-970c-4136-be50-67442f8b1a1a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8d4c6b-5331-481e-a203-0160a218a0d1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8e255d-c66a-4ec9-add4-7abb3c17b4b4</loc>
    <lastmod>2023-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8e4d75-dde2-4171-8b3f-2e818d3f2ab4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8e5cee-1b51-48e4-846e-1566c5485a9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8ef170-07e7-4237-aa4e-89c4379a3667</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8f2499-fb53-47dc-913c-697089a1d513</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8f7313-ce09-4f4b-a79a-76568c9073a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd8fb247-3412-4d0b-978f-ce18b3105c3e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd902f8f-7fa7-4dd9-a388-d37669b76047</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd918961-64f4-4732-b2d8-ef6908d63619</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd92dc1a-f97d-4cb5-82f2-9f3d6b047e0c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd932ed9-1c07-444a-8748-1594cc142652</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd944214-88ae-4eb3-8781-23039c9db793</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9520a1-d786-4433-aa06-a35d6eb01d82</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd95365c-0a6a-4be5-9ba3-d4f24d67f858</loc>
    <lastmod>2023-04-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd959b9c-2160-4c69-a9b2-07c84cb3c0c8</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd995ed0-095f-46ec-9de2-2ad9052ed6f3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9987ff-3f01-4329-bef8-3e7f790b0f47</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd999d0d-630a-4b9a-9e30-079464bec4a4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9a522a-d235-4063-851b-fcb62f48ff02</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9a5279-ecd0-4104-a9c5-8bab7b1f5974</loc>
    <lastmod>2024-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9ad00a-0202-44b9-b274-e9fe40007c4c</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9ae996-1c78-45d7-a3c0-f3a13cf2e1f8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9b350d-8dc0-4991-a94c-ad1be73eb713</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9b9492-05f7-4c16-9480-c89bc7aa6c19</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9bf6c7-2a89-4141-85d5-3d41b04f9cf3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9c1331-72d7-418a-9f04-5a602f4f0659</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9e8636-4615-4fe5-a435-cc195dd2ff53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9ef03f-bfcd-444c-9deb-4ac241219eef</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9f0c66-0b76-4f40-9bb2-16f68dd0b69b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9f10bf-40ae-4f04-9dc2-6065c2564706</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9f62b4-e8e3-47a2-a3e1-67a5f56ff07a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cd9fcd56-84f0-4ffa-af89-c0eaff8d5c07</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda05a20-e428-457c-8fa2-951b0a050639</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda14f7a-4adc-4bd1-9866-7b02fbc0e20a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda16711-98ab-44d6-8a80-d3c3697a0902</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda191e3-b37b-40d2-ac21-e86c402999cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda1f18f-b2e4-4432-9ed8-09239f816954</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda239bc-d4f9-4da8-b25c-a0282b85d336</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda3099e-3490-40b6-a227-500bb209d111</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda32110-5c6d-4ff0-a067-deeba1fe49d0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda41a5f-ef8f-4919-a11e-4546bd68c600</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda47ec1-f64d-49f0-bffa-d079317adf22</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda51b64-a46e-4229-9e28-4ee3d329ce30</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda522fc-dea2-4df1-98d0-f6314f09eeb6</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda64f86-0dd9-413e-96e7-e726e66734f7</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda678fc-96c7-4899-969c-58a2e8041a11</loc>
    <lastmod>2019-10-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda6ac5d-4cc5-43ea-af98-8fa00d7fb1f3</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cda89d7c-b2d0-4811-b11f-1e2765143650</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdaaa0cc-545b-4fb2-a021-fcec2fe634ea</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdab017c-ed24-40cd-9968-22d80627f792</loc>
    <lastmod>2020-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdabc3a9-d021-40da-af4a-a77be2402d1a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdabdb6d-2d11-45d9-a7f1-08e687e69e87</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdac9375-4ece-4b32-8e1a-2e5c9084d076</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdae395f-e2d8-4db1-b8a7-b6f98b408e43</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdae478e-4d2c-463e-b8eb-c1e1afdc739b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdae5ebe-47fd-46f0-965a-d4be92ea59ae</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb0781b-b5fb-4f56-babe-02e759534c5e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb0d7d5-5854-4cd7-8b3c-f9cdc7094e4d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb25d2f-7505-4494-80e4-8cef482f7947</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb30019-e13b-48a2-8006-935e055f0e91</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb4f396-3e4e-43ed-8fd4-48354bdd0376</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb51e47-e92b-40e3-b16a-ad812e1b6c93</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb57e04-cb95-4653-bdca-4f3fdc034bd1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb7339b-06aa-4fba-8f94-e3f18844b1b0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb77abf-8e1d-4cb5-8b77-08b3fe0ff563</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb80eb0-4356-44f8-815a-262145537488</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb8dedb-d7f4-43e0-9d82-09c91f3653b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdb9234a-e802-4c09-b4fa-33857cf86ee7</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdba4908-aef4-416f-8d0a-1d0f480f5704</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdba5e8b-3704-47ce-a520-23d95474f6ec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdbb4bac-9571-4967-9a34-69934ebece1f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdbba4c1-75d8-4d16-a0b7-33f3f86f5c93</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdbe5b92-e991-4513-804c-31058e147ff6</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdbef1af-d76b-4fba-98a3-79b511cc2468</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdbfc959-29e8-4196-b7b3-f3cd4417f18c</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc019dd-3cae-457a-8087-82575ad26c91</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc0664d-5e5f-4727-8ee0-1f810aead573</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc0db34-05a4-4891-b7c7-dc521b6a356f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc1b1bf-6061-4873-bb73-a73bc9de4191</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc2c6d2-df61-42c4-bb48-aae83bf9910b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc2ec58-a02c-4466-9bfc-f55623649471</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc416a9-c7de-4d33-8dd3-a52a55e5b76a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc44f9c-15a9-4d06-9875-aae444fcb024</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc4e08e-0f69-4fee-8a97-08926a98e3e4</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc56a3c-9115-4dcc-b6e0-42615a865adb</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc63b54-7597-4172-9f30-efb5f8c8e944</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc674aa-8dec-42e1-bca5-5f8132ee4130</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc71612-5673-4fcf-80bb-5bd67ce64198</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdc8aeaf-918b-4170-9a66-b68ee36782c2</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdca4e81-2ce6-47b8-8344-9afe5ad551f0</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdcdeba9-fffb-42e8-a43e-345148cd965f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd0069e-84ef-48ef-b94e-783bf60b4ece</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd13e79-6709-4f86-b4dc-9fa9b66c0737</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd1bb0c-17ea-4c7a-b944-ba934a842dee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd39039-a046-499c-aa7c-ea9b4461ceac</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd41857-cf9d-4a2b-a6b1-7349e1bfb42b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd4a3e0-4c1f-445c-8af0-d65573ef3833</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd55d92-3960-4377-a226-350aea8f4a23</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd58cea-d05d-4745-8b8b-d11681227858</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd5daa1-7546-4e0e-a712-86b5d3cbae16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd72ea5-fbbe-486d-8e18-87d21631f219</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd735df-ffe2-48bf-a1ba-ab1cf6788f08</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd738cf-d3d9-4afa-8be3-e9b7d643df58</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd7b928-5284-4234-aa89-1d55f77c70d1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd83fd0-b7c8-407c-b6f5-b7ca1142d7a4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd93d90-3b0b-460e-b9ab-9d2d98e2e44e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd964e6-97d9-4b73-bc03-f96671b7abfd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdd9929b-347a-4a5d-9887-626e08fb3020</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cddb33c2-427f-4299-8db2-6bbf6cd01379</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cddb8ca1-3e11-4a06-9357-e350ed5066cc</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cddca9b4-5a1a-44cf-9aeb-e695d62cfef8</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cddf697c-2998-415e-b88f-a45adf8d63a7</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde1f8f2-bcc9-45a4-9006-d0137772af37</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde21fe1-0857-4011-b200-613fcff2a13e</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde25e99-1a7f-42a2-9431-83778ecf6b78</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde2b40a-a182-4765-8ce1-692bdb1c16f2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde44fc7-b7fd-431f-8aa6-9fdbd99af6a2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde48781-acab-47e5-9ae1-757cbf74c5b5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde56f72-b458-4565-ab15-3ffb2f5ea858</loc>
    <lastmod>2010-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde6073b-6cdc-4e2b-9935-c91cf47dfb64</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde6d82e-8fb1-46a1-8757-e1bb324adf5d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde756ea-bb2e-4c29-a558-443cf5fa49dc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde7c9c6-ff20-48e4-9ea0-03f3909edcb4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde8164f-0fb8-4e45-8cdc-363762a2ec5a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde83cc4-a019-4e24-a6ea-38ae6119d175</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde8599a-9883-4667-9364-8d283c16219d</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde86106-1d06-4fee-8fe7-3bdf3f29c48f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde91ccf-89c3-40cf-93d4-fe996aed492b</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde95d36-529e-426f-982e-c94c4dc0b6fa</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cde9c87d-4c6b-441c-ae4b-8a074ee741e6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdea2497-abca-48d1-8084-314924961374</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdea9392-594c-4dd4-a207-cb63502cb097</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdeb7334-4e16-4909-9d19-9e89dad92728</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdeb79b0-e46d-456a-be6d-f2cd79b33a27</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdeb97f2-a0d0-4445-a425-295430e26f8a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdeeef49-6e02-42f4-ad68-f043f5473808</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdef5d8f-9f7d-47f4-8bc1-1c06ece2ec54</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdef87c1-cf71-4409-95b1-fd5a480faa62</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf0715a-06e0-4d1b-ad86-3f26947f5063</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf086ca-6ce5-46b9-8204-d32be5f567f3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf09819-188a-45a9-b4cc-b9696142ed87</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf10ff9-62f1-43fd-90f8-a56444cb8198</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf11bbe-65e1-46e4-bda8-e7377b3ea953</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf16295-f6cb-437e-b4f1-0134e8002d39</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf1b68f-62ee-455f-a8a8-e76318b86928</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf20300-e918-4b72-9edc-81449c5789ab</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf23a02-bd2a-40ad-88d2-540df2166e6e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf2ac18-3325-4829-92e8-c146e36ab619</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf2d187-98e5-487c-ba92-cbe785e1f575</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf2fe69-4821-4e8e-a9a9-ead6c6edc741</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf31c59-6c3b-47bb-b1ce-a99a0b60ed8b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf3b588-2180-47d2-9b28-5cbe9dd8f8c2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf500c6-4dc7-4be8-93d8-c62585d55c5e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf5bf88-a16c-4a80-913b-be08047d614a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf82455-17bb-4147-a626-cc9883fb972f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf839cf-9476-419a-8a9b-9ec0650b07f5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdf8676f-0077-4627-b36b-fef08334cfb4</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdfaf9b3-628b-4737-9cac-e3a4ca1fb386</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdfb2167-2fac-4ec6-bfeb-e0e9b54efdb7</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdfb2302-1717-4e32-8a82-582a15160065</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdfc47f6-9d9a-4684-81a1-487cac18d28d</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdfcfd8e-fefa-4ee6-9ee4-0e8320e0ced1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdff0e30-5021-40a5-aac5-0d1b23611dc9</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdff5bb5-f129-4b74-9995-dfaf4be2edc3</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cdffd18d-3c0a-4c76-a94d-ef8ac9e271b8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce006520-711e-4719-8f60-32c37509aed3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0133e5-9e45-48a7-a6e6-8267d4458605</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce019f14-c7ea-4729-9837-70a356047b45</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce01c8f6-d3f4-4bb9-a412-3c5b726b0343</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce03db01-ea09-47c3-ab39-1abde46071e8</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce071aa9-b859-4988-9cbd-fe7f1b6116e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce07c1a2-c989-4818-9ad9-56573c5a2cc2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce08f50d-3331-444b-bbaf-22ee32b7cbc8</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce090f5f-0ef4-417a-8125-1195dcbd35d9</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0a6a5e-8e57-4479-9c0a-b8af821fcfe4</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0afc80-88ec-4b6f-8bb7-6532ca4f6e3d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0b12c9-0da5-40ff-9d83-f083332b2ae2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0b4b24-666a-47f1-8e5f-9f294f9cd0b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0b6c4e-2dd2-4af3-ba4e-ff997224a368</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0bb603-291a-4230-a361-d20f720e81b8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0bbbb2-465f-48ea-890c-905233557139</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0d03cc-7f54-4e29-b468-9c09e28e02ca</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0dcb23-7d31-4724-962f-72c597a7f523</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce0f8ccd-045d-4e1f-ad3d-0bf5e0ae5a23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce114465-1559-48ea-81c9-c389825b5b5c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce1172eb-a173-45b3-94bf-164bcb7fdb86</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce12bffd-3745-4ff9-8cbd-6e7dd691eda1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce12f785-5092-4909-9247-11bf3cb8bcf4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce13a075-0cbe-40b3-8e68-b632917b71a7</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce14d022-921a-46df-8fea-d1e4470f67f6</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce14e36d-ec1f-49d5-b237-9031256abddc</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce159e85-64a8-42f0-b1df-4f9d8655ba14</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce169429-eb4f-4d79-a8c1-639f5ec66f19</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce16e724-3469-46a7-bc25-7db87d20c1c3</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce170091-ba33-4beb-bc17-19c28ad6d249</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce17377b-d829-4af1-99be-a42be1fbb244</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce178f34-8454-4946-8aea-58a3f08cbd66</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce1831a6-eb55-47c7-8fd5-abbc7650e25a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce18e228-be23-4303-a082-d531bb13191d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce192f7b-2848-4895-821c-ab52e7592e6f</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce19e5aa-3c12-4bd9-84d2-832c39796da0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce1a2d19-b9c3-4428-af75-49b473ace596</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce1ab0d2-0add-461a-8ca7-7d6559a9981e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce1c5784-ba3a-4517-821d-dd9da8516879</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce1d24a8-9e15-4d84-8408-6eae2ddefb38</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce229c33-ab27-4f17-a400-64ce31e87dea</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce230168-bf9d-491b-962a-4f5eaee6c6ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce231c17-0741-451e-a1cf-a44180470870</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce23d76b-021f-4576-a1d1-4c605b11173e</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2418d9-0d4e-48be-af8e-b43e126b69ed</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce245d15-5a21-460c-8ec9-06e2326ca23f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce25fb22-645d-49f0-8466-8d7756587e42</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce26116a-9dd1-4079-8e0e-167a25c9d8bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce26e529-1613-41ee-a6f2-862399b85a30</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce26f813-49a4-4dd6-879e-ae079286ff1b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2789be-21aa-4d12-b5e1-cfecd4ca822b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce27ba8b-e287-4c40-855e-6aa7b5cfd9ca</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce283c14-1126-4291-a642-71fc54403c03</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce29f94f-4c95-4511-9298-b90f44b043cb</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2b7b9e-f462-4fa8-a82b-25cb9665c7ba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2e13b2-170c-42bb-b64f-199addff989b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2f0414-e67e-4ef5-9f17-2877de0f06cd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2f1a02-7ec7-459e-9b7e-28e7347e5c35</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2f9341-eb05-4eaa-b206-c08c1913d276</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce2feffc-b4e7-43d9-b9db-2d33eb16cbe4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce30d8ed-1002-4dfc-b1e3-3b700e71b140</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce325cac-1bb4-461b-99eb-bc2ea2be36b3</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce331ca8-94b9-49c7-afac-57da284ab1d3</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce33321c-61fc-448e-b931-cc48b649a0fd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce33a29b-d243-44b4-b6cb-c7cd722ecb0b</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce340918-e302-494c-a71a-fe7db7107e88</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce344f48-81d6-407f-8569-4a15832ee7e3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce347dc1-184e-46c7-8eaa-9c68b33dc8d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce34e2c4-d4fb-4a66-bbc6-be3d93343667</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce35d95f-11ee-4d57-b9fa-b3c03cfe2eed</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce360980-4693-4ee8-938e-5954ff9bd0c8</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce365018-2ceb-423c-a5a0-7d351c7be556</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce368500-6975-4d44-915a-eb42f9660543</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce380396-d4a8-4638-8534-a3e5a17e252e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce38445c-9b60-41f6-b4dd-e1fe235fbeac</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3a34e0-42d7-4190-9577-d4650a05967f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3a9803-84d4-461c-a7da-e9554c898f6d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3b0464-27e1-4c6a-8825-b136f0253cf1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3b2240-906b-4125-ad5d-4a96c5c293cb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3b55ff-fae3-4e6b-b34a-f1350531dca7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3b719e-dd66-4818-8031-0aa927550868</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3bcdb0-dfed-4d4a-89cf-a32d6cfc17e1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3bfec5-b2cf-46e3-a52b-3f406487a333</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3cd028-59b7-4548-b4e8-2feb7f6097eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3ce09f-852e-46aa-9dd0-ca1e96aa85f4</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3de53b-daf4-4f50-804e-f7d8d2d1aaed</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3e13d8-5449-417f-838f-9d5008dbc967</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3e4769-2806-4995-b438-6f2a9b4325d6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3e6164-be08-48aa-9e28-3b52fe171034</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce3f35b1-654f-4900-8439-1bb5e0b91ceb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce40ddae-01eb-4597-b0d0-07cb4eebb5fb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce41699a-8a55-4364-863f-ab6b45cd76a5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce41a792-7393-4deb-84ac-0f6eefa22636</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce424886-1ce7-4b2f-b31f-353be2dd4500</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce43777c-5101-4bf1-b945-5c3957466679</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce43c39a-468f-4cd1-b7b7-c1321b08f6e7</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce450956-a2bb-4198-a838-55b78d7bf95f</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce465b55-2c84-4e94-a9e2-84e3c57b2af8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce46abb7-867e-4bc9-a266-7760825de6e1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce484b93-9a97-4b07-95c8-f53b0bded7c7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce485770-87ed-401b-9119-13958e8303d8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4aa86f-ed50-4fed-ab23-83a0336d72b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4ac12f-6862-4999-b5b9-6ec1f143fa4b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4b94ec-88e3-4a19-852d-31a60e890da4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4b94ff-bb1f-4c9f-a0b0-a92c1dac4531</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4c60ba-7e7b-4747-9a51-c5c04e4a137a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4c78bc-bb59-4971-ac2b-5f5b98cf3b3a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4d2838-915b-4112-a36b-997ef7117287</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4e08c4-d860-4f4a-bd1e-886d285c636e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce4f4984-f35b-40a6-babe-231fda3ff2d4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce506378-fa03-4949-b3f2-7ab7cf22e60b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce50841b-7c05-4d8f-a69f-0c988223a21c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce51c259-a5c0-4b04-81d3-8aba2be60dea</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5228ee-89c6-4037-8f29-a5cd1f322253</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce523437-30f3-444a-9e2d-011c954611ca</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce534cec-9793-4ffa-a8fb-7de21fb9866c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5388f1-9d9c-43ed-8644-de77cbf8cae4</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce53a4c9-9713-49b9-af67-51e4577b8f12</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce549d92-e5ec-49e9-97f1-12bf47d8173c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce554aab-2d9f-4ea9-a446-2576eee2fcf9</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5574f5-f6d4-459b-a7ac-b825db6db7ba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce56f09a-afc8-491f-8932-40189a2225dd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce575d62-bc7b-4ec8-ac81-dcbad84a18bf</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce578649-413f-499b-b92f-cfcad00e1be7</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce59b59b-c9ae-4424-8881-ae574c1ddec6</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce59d584-8f90-4ab7-8f4e-04cee985dd21</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce59ff9c-59ab-4b1d-adce-a9db35e56ddb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5a4b0e-12dc-478a-87c0-6c9314a27851</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5b2472-87b8-43dc-9440-27d9d98ab516</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5b5286-15d2-46d4-a7d9-a4fdcacf6a2a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5b7a42-8602-4b17-a090-a276b6c2ba15</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5b9519-e022-4a34-b172-b30adb5a946d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5d1390-bae0-4b9a-82b5-2ea5755ec891</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5d17cf-ffb5-45ad-b227-4163aea0f13d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5d5363-ce74-480b-84ef-99de38a81cc8</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5d6f0f-5920-4a56-9c62-4b78ed856c97</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5e5c77-26cb-4da5-8086-b2e3c35d832a</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5e5ec9-ee15-47c8-9d10-3bd0f10734b0</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5f5619-999b-4b85-8b30-047154887d8c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce5f5ac7-9873-489e-a3af-6605f5f51365</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6062ea-5310-457e-98ab-948fc619d2ce</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6133d0-b5f3-427c-96a3-3abf226ae6c0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce615bf6-aeb9-4dc1-b877-c13049032de2</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce616479-4e6b-443b-9984-b28f77450da5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce61cf05-35b7-4857-9194-71640d53be59</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce62553a-909e-4637-85ac-56bf96016a96</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce626cc1-fc34-4708-937d-1e4883acf2a3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce62769e-c23f-4887-953c-2066da878a62</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce62aa9a-a8c2-4aed-946a-087bbe113d10</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6374ed-62ca-4c92-951b-27e68dadd1a6</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce639637-417a-4522-8f71-d461dcd3b6d1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce63c3d6-2f96-4bc4-9809-962340e34808</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce640eee-b355-4954-965d-0f9d52c419cb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6512a8-a90e-411d-a7fd-5a0dfaaeb3d9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce651d80-71f1-4698-b080-011500d9f7e6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce66971b-3d38-4e45-9ee6-6a4bbb2701b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce66bdeb-54a2-4b9c-8880-6390b3ad1451</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce68439e-32a6-451c-9554-628208fce49e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6929a9-c30e-4a87-bbea-6b091d7347db</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce697c78-b743-456f-b43c-a355d19ed9e8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce699bae-1345-4afb-8d3a-de7cae519391</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce69ffca-5a3b-4686-a0d5-f30f44ae3961</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6a5990-8891-48a4-b1ac-04cba95086e9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6b576f-a100-4a4e-8d1c-6277b8dba6cf</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6c114d-db53-4308-ae52-e36f971b47a9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6c2205-af01-4ffd-bd88-91d5a9693b4d</loc>
    <lastmod>2024-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6ce5cb-8f6a-4707-81d3-0f5314cab7fe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6d1b05-6dac-4892-86b9-473df4843afd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6d6770-ef0c-4b91-8414-b1868e624230</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6d947b-0847-4d5e-88f6-4517021301f7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6d9e7f-761f-4914-afa1-bed8ce54a916</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6eeb96-ad65-4c8b-89a8-39faaeb6baf1</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce6ff92f-3594-4794-ae91-3667e56b0fee</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce708116-f8ca-479c-873f-bf33bd0078da</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce70b212-3a42-4c41-9a13-678f761e5630</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce71cc25-2e84-4937-9221-3a998f6843bf</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce72276a-3245-491d-810d-e84106f7fc10</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce72d753-e876-4170-8e2e-1126bb1271cc</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce73c7dc-8449-4a40-9a33-53bf9d7eddc3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce742cb0-5ac4-4f86-b2f0-49781fea1d0e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7430ee-6c39-40ea-8f9a-d064e2d16e1e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce74ccbd-ef8f-4317-98ee-88ba3cf8af71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce75b399-32ca-4a05-b808-95444b1aecff</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce769a2a-2ed0-477e-8884-485243cad3a7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce76e7f7-7d1d-40a0-921c-7aab70d65532</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce771326-7dea-48a1-9194-ec966a45ecfb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce77b132-2169-4053-80a6-050b9bd5770d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7829e9-9334-4426-ba35-e5c731c38a60</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce78319d-ec26-45a6-94df-617d6b6496b4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce78bc81-0455-440a-8e98-97c416e794a7</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce78e324-a28e-49ea-9019-fb7eb4f24eae</loc>
    <lastmod>2023-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce797e52-3651-438d-97c6-480d603df172</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7a1a86-98ec-4884-bf21-5cdff9216401</loc>
    <lastmod>2024-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7a3a5f-1a91-40ed-a658-46ae624a4899</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7ac922-925e-44f9-a9d8-34bc11eecdee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7b5fb7-49da-480f-81f5-6cdbb438073b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7bd729-91f5-41e1-ae52-a822327d2514</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7d1d4e-efa1-46a5-8726-c2026d8efea5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7dc30e-23f7-4539-a594-d64a4fe43b97</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7ec833-f8b0-4da9-a3c5-a587769ceb71</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7f5e93-4d64-4870-9369-4c1e092785a2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce7fc741-4531-4890-9ee9-0e2071ca310f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce80d610-2709-4083-9d67-6cbc4c98795c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce81ecef-b2a0-43c1-b7dd-d5503975aeed</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce821a75-a5b7-485c-bcc7-8a8ebe0bffb5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce825cd3-2920-4033-b730-f5f54c196bdb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8397e4-eb1c-4f87-8bfe-b30f193ce5b0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce84ac13-f092-485b-b90e-cb6981b93c69</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce855e77-8edb-4a73-9cdb-cacc0b633d7b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce861b54-88c1-483e-b469-d27035a52fd5</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce866749-d4ac-4ed3-b9b2-716255d89236</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce86a8af-f059-4569-8ad2-5615355bcd8c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce876b6c-01da-4163-979c-1db3b600cf48</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce877176-1af5-4506-9e61-823f984708d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce88623f-5f64-456a-9ed4-23eb997ee578</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8863f3-9089-41d5-ade7-32f476500684</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce89691c-f64d-4cb3-82bd-573eef2b7c94</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8a42b0-1da4-4993-bc4c-3fe8d1dc2bf1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8b2d25-7ae6-43a0-91a5-602628b2ffce</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8b7e70-583d-4029-a6dc-77cbe571bc61</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8bec18-b753-4948-8902-8e3c139dbf77</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8c86e5-eb76-46ca-9648-faa460aab684</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8d929f-daf4-486b-982d-68befa328e92</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8e4037-cb01-471e-af30-cb52ac56e30c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8f3bcc-c865-490f-8400-f047ee58118e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8f5a25-5c98-4446-836c-79cfeb1ff14e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8fc76f-03fe-4fe5-b844-443403d578d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce8fdc44-f136-47f8-a191-013c04d58dbe</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce92a767-902b-4bcc-851f-7d0d543d638f</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce92b30f-af88-4f90-abd5-122765744248</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce93584f-bca7-47d3-8b88-4b317f0b44c5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce93b039-8b46-49f7-92d4-e8c286a5ad18</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce93e410-feef-4d8f-b9e5-6d3ab4b45cdb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce942e51-55da-407c-a12f-a855d2ab2a79</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce95f7da-1277-49c8-ae3f-db3095576e09</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce97521c-ec65-45ab-8ed1-742d7369d4db</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce979c8a-0d9f-4708-ac61-50f81851a7b4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce97bc78-2057-4266-8813-cdf421d5c525</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce97fb27-da95-48f2-941d-79dd607c06e1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce99a9ce-8704-4052-9e17-51cfbb068fb8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce99c682-099b-4a98-b4c5-174225e0c873</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9b1d14-1be4-479f-a7c2-ef1fdb99e00a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9b7432-c418-45a4-bccc-8560a48ade12</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9c78ef-dbdf-4f05-9a4d-3c336c8fdd3e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9cb93c-72db-462c-bb84-71ff403bf24d</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9d1fb2-1e0c-44ab-bbf6-c0e335c11add</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9e98d3-cec8-4f5a-87cd-8aac81f66707</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ce9ebb16-547e-421e-af48-fd3ce2f4c218</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea0acf0-9c57-4e0d-a7e0-db352d6911f2</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea1376b-b31a-4eb5-9484-5a36312d803c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea24c2f-cdc0-4114-9f7e-30238623c49b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea2c998-0fe6-400a-a896-308ec1b4aa25</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea36e1d-0a66-4110-8264-e402a786eae7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea3efec-a1ca-4843-bf89-c9ee970be3b2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea42b03-9872-49c9-b866-6752858c3e76</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea6746b-0253-4b60-b12d-e11b3b7e9aa4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea7d9d1-567e-4ac6-962f-a076a2d2531f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea8044d-8a81-47e2-901b-6c0d6c9659ac</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cea93004-4632-4c1c-bb1a-9d65b34594dd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceaa4ece-b37f-4e2c-8fe5-bf09ee74859a</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceaae963-fc4c-490d-9fdd-8045ff61f06b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceab191e-de58-406f-bb6d-c7bad2a38b3e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceabcd31-ba92-40e7-be36-45b1063d5b43</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceabe3f1-b48a-455c-826c-52c6f3859e12</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceac3db7-db27-4036-a51e-2b8bc6117a17</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceac4006-cd3f-4f32-afc4-7b45d9f0d72b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceaca72f-b880-43ca-a132-257fe02ae062</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceacf280-0a49-43ce-bca2-67510d0eeb8c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceaefbcb-e2b5-4cad-8ced-0c794b0ce846</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceaf334b-23ba-4fb9-bd06-e9a0b6062a3a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb02819-7e85-4a13-accd-6be99b25d8e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb0cf80-3173-4394-b6a7-2539f03deb5c</loc>
    <lastmod>2025-05-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb1322e-cc69-4863-b48a-44a4ce78f4e2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb1b33e-3273-4cdb-8d20-0e3371e90bd2</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb23937-98b8-40bc-8601-5ec7a0bd4c2f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb275fe-8782-4a51-989f-480b1acd7c2c</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb288c5-6f6d-4626-8197-41e2de940538</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb29b0f-5b1a-468a-9f3b-91e02a39b598</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb3836f-e245-46a6-88dc-6d36230c7175</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb3e589-e5f0-48a4-91f0-ec91d0cae32b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb41a46-b709-46f5-9db6-7b4af41a793e</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb4e2ee-31c8-46bd-ad5e-948c653009f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb599c3-9da8-4613-a50d-36d42045578f</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb6eccf-3280-455a-be51-568faf7689c8</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb8e0c2-92c8-4b7c-92e5-1b26b09a5837</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb940aa-29e3-4dfd-9668-4bede94a43b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceb9ba75-efa1-4456-835d-9060002900cb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceba62e7-ce1b-4978-9607-ca3c44e806da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cebbe07b-c572-43ec-80ba-a1daf05dd722</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cebd865d-163d-4e97-addf-567ae1769ca2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cebdbb5d-1a32-4c2e-8c55-b5e6a8184672</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cebdf50c-9b48-4e9c-b1e4-75fa16befbee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cebf3322-780f-4155-bc8d-439eaf5030c2</loc>
    <lastmod>2023-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec04ae6-68ed-415b-bb89-65b89f8aa9e3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec07268-fa5f-452b-bc0f-7b65f38dbf88</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec0a167-0d8b-477b-a509-fd57c7e91169</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec0bfb7-6a9b-4b94-86a6-792f1d1cf70a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec14430-af77-4362-a99c-017964ff0d97</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec18cd7-bfed-486a-96f2-8aa71639be53</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec35fca-1601-462d-a520-00a98c58d2c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec3ff65-187a-48a2-86ca-6637db357397</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec48c4f-10a4-4a86-8e9e-94cdfb655b64</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec4e3f1-2d85-485e-ba25-e1b43db7a7cd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec5006e-af87-4e29-a4a4-0712f710220f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec50d6d-99f7-47eb-b8cb-06cc694d416b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec5fde7-e8a3-43a4-af63-f5db64d079f2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec70f80-ca8e-4ff4-a72d-783a4bacbe94</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec73341-7441-4c10-a455-8d34f9d7f90f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cec822cb-da75-438e-ad5a-ce34a5d80870</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceca5837-6c77-43f8-8451-08811b0db2ff</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceca78db-efce-43a6-8f0f-cc1ffbc49508</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cecba37e-99a7-4e09-a4d7-a53ebac2f837</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cecbc40b-dc7b-44af-905b-2288e7208fb9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cecc9c00-7f08-477f-b976-73d22ffcb5cb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceccd89f-1dfd-4f1b-bed4-b97f5b9839f5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cecd47ea-4308-46c9-9abe-07fb2794352a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cecedefa-d39d-4a44-a0ee-75470c337bc5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cecf5693-060d-4a24-ac8b-c7716a8cae52</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced0034c-aa2a-4ad5-96f4-3a5b5b40fb30</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced028b7-1532-4c56-832e-f5a58699f5b5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced0bbd0-ba53-48e3-a2bc-beb959b07447</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced26434-9ec7-47ea-8052-cb8ca8d53e32</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced3e2fd-3d86-4234-95e0-bb4b512407da</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced5d110-eba4-4f54-9b3f-0c4f2c45ac48</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced62316-899b-419f-880d-bb3f81c394f3</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced67958-b459-469b-838e-1bb1508543ae</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced69a71-772b-4dd4-bf7d-14f4a2761ee8</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced6a769-08ad-43d1-914f-c4f431407b53</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced7856f-427b-40c7-8711-41f7eb0c2d80</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced85b7c-d74a-46ef-88e6-960ecd1d958f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ced9734d-628d-483b-ab36-ddc747a281c5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceda7d70-3532-4800-a7b7-84d39707b08e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cedc1687-95e4-49fa-ab4c-b3a18a252eac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cedc6e34-2b02-48ae-80bd-1f5ed3019dae</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cedcc8a2-deaa-4027-9893-0690f008f048</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cedd1578-2945-4f65-be07-6f37d01e6671</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceddb792-ca98-47a2-8a0f-c94834ad36b8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceddd8f2-40c4-4650-81b5-7c23603878bd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee07f3d-d241-44c5-8241-0008e210ba4b</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee0d90f-e585-459a-9eaa-1c541e5d5fa9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee21f1e-0919-40f4-8f89-b2b596a5d5aa</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee25fa0-4cbb-4949-8a11-df7355831f1d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee3e0db-17e1-4b76-a23a-a44bc1ca147f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee45b73-54e3-4d42-90ab-ea158acbc599</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee65cab-94e1-43d2-a672-8ffc663a1521</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee86107-f7dc-4b75-9ffc-28246f350255</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee902c4-4833-494e-9221-d9762fb64408</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee9eb38-9ccd-4339-b887-6d2daf3fd409</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cee9f0ad-0e3b-45d9-a58d-6d799bc7c99e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceea4a45-5b0f-45b1-8849-724da5f72bf9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceea6939-e1a6-4731-9f8d-9badb6bd6bb5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceeb4a22-9b73-42bb-a5d9-85001cd58b52</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceebc18f-d8e0-4a3d-bb0b-9f202f237772</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceec8ee9-0512-46a3-aae6-19b7b57a4a99</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceecefc9-998d-4847-a2ae-2d2305fe3476</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceed65e0-242a-43de-a7eb-c73b3cff4bd6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceeddd61-4dd2-4204-87ee-6ff88eee5eec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceee1b60-2656-4837-a9f5-67b424df054c</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceee389c-3364-4f5e-90e7-b35af57d60a6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceef9f7d-5a6c-4898-9377-5480730c55a1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef0af32-5a74-4d08-8ba3-6bf02555fcc7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef0b46b-ec44-4a9f-b93f-2de27aaf3270</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef1833e-30b8-47b3-b5d0-58d3f986a476</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef19913-7c69-4fd2-9fab-cbabb33a76ca</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef20c5d-b929-478b-a73d-a69d5ec77391</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef230dc-3bd4-47c9-b49c-41ac56957fb1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef239ca-9559-4722-8fa5-a6e4b8d08934</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef2a8a0-40bd-425e-92fc-d45d1d08e4e8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef33c6b-7d56-490a-bb22-324b653144a2</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef35eeb-057e-4bbf-9a9c-3e3abf88d32c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef68eef-a529-4de0-9670-dcd8b635459c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef75fce-8542-451c-853a-25fcf366973a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef81772-34ba-4165-98e0-15365f3d2e97</loc>
    <lastmod>2023-05-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef8e809-d8d8-4ded-9166-72f929e94e72</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef98bbc-5b5d-4826-961a-4b6ffc2f424e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cef9fa59-4ad1-4186-88e3-fd57e8330061</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefa9d4e-1e16-4988-8271-a0a5292ef6a5</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefac315-e5ef-4d16-a2a5-952950ce43be</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefac71c-7367-41de-bd73-e07a3ec14571</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefb29d2-3b98-4152-8679-5f83980554fd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefcd654-8afa-4850-a527-746ba8a66461</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefd2dc5-00b3-4be7-a203-efb5d2d6222d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cefe2798-454d-4a2f-8491-9d8c5e992e61</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ceff48f1-5b3c-42a0-8779-cdfe015257fa</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf002a72-d6f7-4968-bd2e-5b50fafc8d8b</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf00680a-96d3-4bc6-b2b0-a63ab018764f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0135e0-1a1a-46f1-94ac-237ccddff082</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0197cb-96d2-4044-bfac-d8c7d13edcde</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf01aa34-f5e6-4cf2-a877-700f92535692</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf01c734-9d07-4124-beb1-d41a3410d3d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0220a1-81ff-4fa3-8d48-e871c08d6868</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf033543-6d82-4c58-aab7-154cdcb6cecc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0363a9-89dc-408c-9ce7-9fdad96e894b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0428e6-be97-42e6-863c-11bfb523fddd</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf051680-639e-47cd-8765-f619c20add08</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0542c6-74d7-4304-aa54-a35f7aae15b3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf06fa1d-0ab3-4e44-9adc-4762425a6e35</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf07403b-f75f-49a8-955a-e4202538d4ff</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf09387e-a2b1-4226-a6da-8e6bb17c08d3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0940cc-08e1-4c46-ab9b-2ffa1d3ab2d3</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0969ed-c366-4d16-8034-a2953bb45c0d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0c165d-b30e-4ddf-b4d9-aa68f7a3c32b</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0c7688-0c40-453d-840d-12356cd4fc84</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0e34c1-391a-47ce-bcf5-76767e6e148b</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0f1590-7992-4958-bbdb-c5c6776652b2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0f2379-93df-4f46-9e82-f99e56f05837</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf0f359c-eb2d-4dbd-9eb0-d8506a2bf5a7</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf108d1b-c087-4ec1-97dc-c80179b148c1</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf10cf52-3cdf-418b-87d4-344a781bf4cf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf114f6e-6fd0-40f3-b850-ba6cff51075a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf11a2df-d600-4d45-9a42-f5b0f773388e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf11a52b-febd-4023-aae3-1c964dca95ec</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf11d5fd-62ac-4837-9f54-9b0d76048061</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf11fc85-3e82-4a1d-a242-128d6891b109</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf121d90-8582-4a51-9a00-9cf8f4d34e52</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf131610-fb56-4660-b44a-ed91fd33da02</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf131af5-a229-42ba-b1cf-3bc28b0349dd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf139b60-b980-4d53-957f-733e3d27fd4e</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf16ce77-5031-4784-b4cb-a4306480167f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf16e583-4b7e-4aa7-9a2b-3418707e3b5c</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf180c51-ee4a-4702-a7df-6d222f128546</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf18294b-bf31-4f92-936d-5167f2e61b3d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf191da8-5fdc-4294-ab7d-cb69bd27d385</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf192fbf-5041-463d-905a-cdcd39b98ccf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1950a4-a6f1-4a1b-bc86-9391083297ed</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1a515f-021e-4c46-bcb8-a0fcc052f748</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1b4a97-2a25-480e-bbf8-3a413a439775</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1b6ae4-a279-4246-a707-d0921ace2bae</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1b7b29-c396-4888-a829-e3d58a0c270b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1c35fa-965e-4b12-abe8-fa3423ab8a1e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1c5338-94c1-4fae-8946-2a0177523f39</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1c7d66-c54d-44a0-993a-cce5e6c97789</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1d80aa-1620-4994-82eb-209662b3a77a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1dbaf0-8396-4676-a62a-0879d5dbb2c9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1e6cfd-5999-42ac-b656-b748a1a2e528</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1e7283-fa6b-4553-a962-a19dfafb02cc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1eb40d-6d0f-498e-807d-ca2bc2a36b3e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1ebaed-2215-4035-96b3-2b427b072f73</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf1febf6-6be0-4118-83fd-d643f21a3715</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2011bb-144c-4eba-976a-102ab44b2572</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf211dc1-bcb9-4b7e-bdde-9b91f0987944</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf213b19-29f8-4c13-be72-8cf3b54456c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf217638-9262-47bf-8f26-9ec568aca9b5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf225d52-49f2-43d6-aa2c-94948a96ee22</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2284d0-5c20-4b65-9941-bf370f0c82eb</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf233b89-8a30-4978-8bf0-2faef8c87389</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2371a2-267e-4e24-ac4a-cacac91ef735</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf23c499-4850-4a6b-8095-946ff1d2b98e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2409a2-24ba-4156-b886-ece14ecdd02b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2634b6-de02-483d-8558-2f8fa7003165</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf277246-188b-4c0a-8b0d-7ad21c4abf62</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf27f0f6-f3d1-4bfb-a913-7eca72eaddf8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf28c8ff-6b7e-4ce0-a84c-95da4714323f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2ac204-5f8a-43b9-9fd8-ad586800ed93</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2ac2d3-b9ac-44f7-a641-a303d478a6d1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2b105b-97b2-4081-b48f-c47ddecb9b78</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2b16f2-f5b1-46cd-9de8-631cd0025ed5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2beeca-231b-4c01-9de5-e19fc136278c</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2cbc0a-8749-4d6a-aeb1-72dbcfab4ac6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2cc6f7-3915-484c-b0e8-dc4c244937fa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2cda7b-910e-4198-9fde-8d4911cf40c1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2e578a-d239-452b-964c-f67dac541233</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf2fe666-9e47-4bf6-9a8a-41731833f927</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf302c2d-0dfb-4819-8dc6-a0b5ff112a4c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf31c016-ff02-4774-a6c1-7dc9518fa0d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf32d0d6-dfd1-4783-aef6-88f1b841f7c6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf32f33a-fbad-4a6f-a728-11854164db59</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf337694-f784-41a3-a6c8-5b93f1ac328a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf34939a-ea1b-4e4b-8c39-07f93beb6801</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf35e441-ad37-4227-9192-ec5def6ea4d5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf36b160-7b69-4af1-b0eb-511e4aaf9505</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf373675-0054-4344-ab96-b32c1c07e7d6</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf375992-8f02-47c3-acc7-470de557d03b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf37f3f9-f0f1-4e77-be67-bb33fb5bfb13</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf380132-bc57-44dc-82b9-b9374694e406</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3837c6-3b36-48b5-af95-13ae33546d45</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf389121-18a9-4d87-9833-80789f106edd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3b1984-9346-4b1a-8104-36fa8ec2ce28</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3bcb93-039a-4a45-aade-a8a590e6cf11</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3c7df7-e2e0-4533-8cc4-bd9b45752fb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3d6f22-3395-4fd7-abf9-d45ce178a08f</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3d71f0-c361-4ab4-938a-61421e1842e0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3e5247-b015-4723-bd80-9fea6ae96728</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3e82d1-ebed-4e04-bc7c-7b108eadd649</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3ec8a2-187b-4a06-a70d-995af5aa117f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf3fd819-d3fb-4d25-bfdf-c4fef16db5aa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf40ee04-edeb-4d1b-b4e7-4182c87bfc3c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4356e3-78de-4fa7-9ecd-ac4a3bdd1cdb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf43c379-6a94-4f0f-891b-13ca9afe95b8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4437b4-019d-4f32-bd06-f937515c4e3e</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf44b244-4e05-4bca-ba35-072486f6be95</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf45e9d2-d83d-45f7-ae6c-61d131f003f5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4603c5-ddba-4604-a39b-9bee326d540f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4653bb-c666-4752-835b-35264a9e0fa2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf491991-e820-4c17-b254-7a0cf4d88391</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf495a41-2c9e-43ad-aca7-880ac58378a4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4989ae-5281-4a49-b7fe-af6d43efd912</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4a38af-26a2-468c-996c-6a58b0f23a58</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4aa3a2-d80e-437a-b2dd-2a3747e8113c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4ab49c-d9a9-4f3c-850c-84979a61b022</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4b99b8-de2e-4958-9af3-8cf3ba6397a1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4c067a-57e1-4bf5-ace0-9bf37241d8a1</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4d18c0-0aa5-4b11-bf99-0b930d0f0bd4</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4d8194-6745-44a5-aefe-1cc3e7d2c27d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4e09e2-3b7b-45d6-89f4-3c428acad4d3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf4f7b00-234a-4832-bc40-da9d61534ce1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf502086-4e48-446b-a2ae-b2a2fc8cfa13</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf504a4f-c82e-446d-8083-98152db88ade</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf515428-683a-40e3-83d3-e45f7653953f</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf516891-fe53-4cb5-91bf-3df98ff0417f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf51d3d5-22e1-4a4b-81fc-4dc302905c58</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5292b5-f383-4baa-9859-dce85e6f512f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf52b707-37b8-42ae-ab71-41f0945404c8</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf53a6a5-8aa3-40ce-864f-2b211645b3ae</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5424ad-9152-46be-b175-422b8ce95a4c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf566457-e9cf-41d4-b725-f38c1062b190</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf56bfd0-eda1-4372-b5dd-8d5966c0ce78</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf58f195-4354-448c-bbc1-9be512d272db</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf591ad8-4adf-4729-a7c7-c34055dd4697</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5a8b92-a188-4d1c-8e9e-acc6bff5d5e3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5aee63-c6dc-4f9a-b60c-52fbdd5d0658</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5b3466-6f2f-4181-bf87-d79bbfde2e61</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5bb7be-dbb7-4e93-9f64-a90fc5d42eed</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5bc510-87a6-4dda-ade8-e410253cb8f7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5c201a-f021-490f-9194-8fd7e2773c92</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5c7bcd-7d57-484b-b531-74e0c3677776</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5cab1e-9526-4840-98fa-e7191565c486</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5ce507-c615-4caf-8c1c-f7d7f44bb7b8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5cf614-576f-4ac9-9924-3c16ca7fff5a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5d0154-52a5-43ef-9905-97709e1b8206</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5eaf86-7a6b-405e-8ef5-9b04447ff939</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5f5120-5304-4203-9bec-70bb4902eabd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf5fa526-6ade-444d-9f18-0af6ad6ca833</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf623ac7-e98b-4425-8eb4-218d5dafb336</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6289f3-9d2a-422b-a803-cae78e94f7c8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf62d17c-360b-4111-ab82-2ba5ad9d4fec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf63080c-54a2-4265-be02-2e7b15fcb9ce</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6324c4-7ab7-4d59-af29-9d862879ae85</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6386ae-84ea-4fd1-b971-3b27231aa7b7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf63a380-2401-445c-b940-45dc005b0d91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf63e6ce-c834-44e1-8a7f-8264bcde48cb</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf642f19-7971-495b-956c-2b2e2b967b3f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf643aa1-4641-41f8-85d6-82881cd2d279</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf64ec9d-bb9d-4933-9750-2e7cafd89fab</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf64f395-9764-4af2-8027-ea0b4c707e16</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6591aa-57fe-43d4-b37a-076cc97f15df</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf660f40-e8b9-4f01-a6ec-e742087fa18c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf66587d-fa24-4b81-9f88-cc3981066f45</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6672fa-bf22-4bab-af8d-fd62c30669fc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf675cc0-4f2c-497d-9a49-b8823d277d1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf67cb03-50d7-4b24-b006-1c26f284512c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf67ec28-8e12-492e-b76c-98fc5100ffed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf67f60a-cf2b-4169-903b-72b99ba9ed96</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf68192d-ee17-45ad-bb73-e35bef70cc8b</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf68c264-ff13-4f25-8c5b-d87e72796778</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf694333-dfc0-41d8-8767-74dcd18e1802</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf694d4e-558f-4559-b325-967917c79fb7</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6a0aad-c879-4596-9fec-9c53b0103db7</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6d8837-5033-4f3e-9104-e10cb671235e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6db1c6-e1c6-45f6-9ae2-3497e84e5a9c</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6dd00c-8869-4672-8a79-d7d35772e1aa</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6dd93e-6df9-4eb6-ab08-e06b4cf1aef5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6e078c-fb44-4425-9bd1-cb29336be82b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6e902a-9150-4e4e-92fb-6f207e8276f2</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6ebf82-688f-47ac-b49f-57576ed242c3</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf6ed1d1-b539-4621-a293-4abd1f321722</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf700be4-4abf-4e8a-96af-3c7547d18d1d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf70401c-f2b5-4b77-bcd1-5758b9aa8884</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf71a796-7c1c-48da-bda7-8df5294ff0ca</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf72943a-b35f-40be-ab5a-189fb730f708</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf73d36f-f3f3-4d8a-8a72-c5c7aa831598</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7474f8-76d8-461d-96a1-7b6a258248ab</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf754799-1aed-4e8b-8bce-2b5dd61105fa</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf75f110-d412-4baa-936b-6b5c354d3fd4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf760015-4bc2-4e2b-a245-b147ecb8215d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf764763-ab57-46e2-b4e2-efc35006942b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf787e45-6634-45c3-a713-fc55fa50ebf8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf793a8a-9b73-474b-9925-92141a4a0f8c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7af843-3f50-46c2-ad04-954f4dabaf92</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7cff56-2565-4bc7-830e-357b0237da95</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7d78ce-2364-4b66-aa48-5ffaab73c204</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7dabbb-4837-4706-8711-bde45536386a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7f21df-0e2b-4cfe-b51f-5bb7a937f31c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7f68cc-bed5-4662-be42-26018458c7d5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7fc921-84ba-4b70-b8a4-1515dd46d9f2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf7fe786-5049-460e-bd49-2e67a9a359a2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf802e45-883a-44d1-b48d-8eacd7495aa2</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf812579-71f9-4ad6-8cdc-4e8c728934db</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf824a28-300a-4806-99d3-df0c0de67bba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf82ccf3-9e71-409d-9c6a-f877cc1eb3c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf831c81-f716-4566-b398-9d3945e77eb3</loc>
    <lastmod>2021-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf839218-ee26-4d53-8dbf-2f5a54d1bbd2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf844b7e-8a33-49a0-b12d-9f9b052d0132</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf84e6d8-7f56-4175-9f64-ed32c566a4cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf857482-8d20-4ec2-96c9-7e786a333c9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf865989-4653-4f08-8ca3-dcc33de046ba</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf87030c-72b9-4717-b7ae-1e35b6a0e142</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf872418-acbb-472b-80bd-c79564d8665e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf88e15a-9af4-4525-abb9-ef65415ab585</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf8a05ee-f143-489c-a672-32df78c23b82</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf8c851c-0a6e-4e3b-a166-80911439a4a3</loc>
    <lastmod>2025-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf8e1dc5-aef9-481a-8cc8-d7f849531c8b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf8e6d96-a0e3-4281-8dd5-b1e5177ed5d6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf8f5c02-6dea-4ff1-a7cd-732b8229b878</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf901f0f-560c-469a-86c0-bdccc9487fe7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf91154a-bcbd-4b5e-b504-66e9211ff842</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf921591-982f-42f5-82e3-bbd29607500a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf92f3b8-2990-4b27-9029-0517cd24f169</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf93acb9-5ee7-4627-b346-e65ab4eacd7d</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf93ca63-649f-4a1e-9d8e-1f153a23de66</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf94282b-711d-4a31-8682-4e42092c0714</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf94465c-c962-4669-8962-7eb13639855c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf94ae18-9142-4306-8630-6a513f09eccf</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf94bfd9-461e-40fe-8045-3c174546e7a2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf952ed4-6375-4c8d-8ff8-287246a8645c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf958ead-5f09-46eb-92d1-7090ea8eeb54</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf95e46b-d924-4eae-8124-e42afeaccc24</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf96cd0b-8f3d-4fda-a84e-ce7eb90dc04d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf99dbcc-61b8-4fde-8805-0537d81a2ee4</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9be4ec-9da1-4c6f-be82-24a9b4e2a17b</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9beffc-122e-47e7-ba7f-b9b5fca67fc3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9d35a3-5d99-4587-a912-bca39cdc0a0f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9da4ab-8f4f-4c62-8ea0-ebc4e69db620</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9e5a18-a8ea-41b5-b652-9a5ffb80131c</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9ea63c-c97c-498c-8126-ea0cad99495d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cf9ed519-b2e9-4431-b08a-66e30bce65fd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa0653e-cbf8-480f-9e32-e293d44fdd1f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa0d930-418d-4b05-8651-511ed81a9a38</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa3584d-c2b0-42ea-a928-61326b8b406c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa3c68b-0829-4174-a00c-d69505f2679b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa3e878-05d1-49c5-8422-4ba479ef1bc1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa44f09-553d-4d4a-815b-0ac55436e846</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa48c08-aff2-4962-aef8-d64b259211a2</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa51e26-42bd-4102-9286-2eab80690248</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa62bf7-514a-4ee1-85ea-ca4ecb16025c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa7025e-4bdb-4dfd-8f6e-ecbb3c2d4503</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa73dd3-6a93-433c-bb45-3bdbe4b515fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa78a4f-93b4-42d4-b983-d5aca2984dce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa7f724-1a42-4280-91bb-23af8b3ae8dd</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa895c2-4ad2-45bd-8ec1-3b0f0cf07c06</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa90b83-8d21-46c6-9ce9-4d174d3d9965</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfa9e4ab-cbee-4fe5-b231-6346f6bdf9d1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfab72ea-e756-4c57-b72f-7f2ae249c4f9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfab9847-6f00-45d5-b959-6bc5562757cd</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfabda27-5bac-42d8-aa63-c39d56c41a1a</loc>
    <lastmod>2023-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfaca13f-3923-4772-8f01-017dfc4b30c3</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfadf186-837f-4cfd-a4c6-d284b225ffab</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfaee6a9-b5e0-441f-a45f-cb5c81978f6b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfaf4bf0-275c-42f4-8356-d6068610d3c2</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfafd414-3086-4676-98b7-ac75c3878f56</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb08587-6397-4ce5-ac39-08934030f48f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb0dc6f-680e-400d-a689-97cc5dbcb924</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb14cf5-7a9b-40eb-bdc8-6a17cffa4c40</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb18605-599c-4cd8-96cf-a94bfce198f2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb19d22-a9e6-4d6c-bc9e-1f9520c3bf9f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb22ce4-b226-4a19-9e4a-f1fbf76922da</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb35639-ad13-4fe1-901d-b63722cdcc91</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb3d3fa-1ebd-4942-b74a-4a3406663f14</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb409a7-497c-43c4-a781-de8e38625750</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb41e16-057c-45c4-ba76-c50ae0de00d3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb4d522-1bb5-4120-b747-49a95e2ad3e8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb4d9d7-1a5b-433b-8c6d-262b6cac7590</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb4e5bf-3778-4c87-99bd-48017c71fbd6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb5d17f-13f4-4a24-a156-c03c3a26d2d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb6d3c4-a53a-4374-afc4-bf5c25ebe15c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb78876-a19c-4153-9ddd-ac33d86e734c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb7b149-221d-4623-a4f0-d320ad0e5d81</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb89b2f-a336-4e81-bc57-359ab881cddb</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfb94b37-31ee-4b8d-b73d-a0a439c4727a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfba5f74-5a1d-4a15-b76a-92fbcd0e98f1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbab112-0070-41d6-8c42-66250cef3e20</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbab64a-e6de-4650-a33c-0a173b360939</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbb32ac-5262-45b4-ad9d-2c424caf3d4e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbb480d-e6d4-448a-8bb1-5c429babeebd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbb75e5-8898-41b6-953b-ba70ae229932</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbb9b50-7716-45ad-af1e-a199f29f6948</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbc8090-9438-487a-987e-4ab4a9de95c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbd2e1e-c7e6-4bb2-8abb-3216d766b3c6</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbd6b26-7628-483b-92b3-484e1db590f9</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbeb828-30d8-43d2-bd24-e210a0a2d835</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbf0dcd-8cef-47b1-968b-58ced6b962b3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbf20b1-7ff7-439f-a569-070119894b98</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbf8721-1e88-4dbb-abcc-5c169c1719d1</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfbff0f0-043b-4651-8ad0-e0a079d411b1</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc02c82-cf78-474f-b0c7-e07b722938b6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc0501c-4ca2-4b84-ae81-7d1c7c908689</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc08b7e-ffaa-4320-9dd9-24da46319233</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc16e2b-5290-4fc2-bbd8-bbb66a41693e</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc217ca-6bcd-4564-a85d-f45214570a7f</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc22a8d-d6b7-4606-afdd-d05b35a609d3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc23fe6-68bf-4dae-8ad9-bc4c9d7158af</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc2fd3e-43b7-4bb1-8c9e-0b3f72e8b6fe</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc32836-e8a3-4071-8b4e-860260b82ebf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc52813-c8bb-4956-ab8b-4f978dd3333e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc535f7-74c4-4cf3-86df-491f2d7f93ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc72759-5389-4e3d-b1c5-77dfa0e8ec90</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc74934-51f8-470c-b6ce-4c873e486f43</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc7c1de-0c9c-4f16-8f4b-9baaf7c809ed</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc7c747-7b66-47d9-a8de-605b6dfe3b09</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc7cc0d-dc70-40a4-bd29-bfa6f4d842f5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc7e769-d24e-488c-9333-8a76c8f00761</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc7f0e7-243f-4170-84ea-decac8dfc98a</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc8c192-552f-481d-84cd-096973dabfd3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfc92b19-1c88-4472-83a1-395b4538351d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfcc29b6-b848-4130-b637-e599e7474f0f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfcc8260-f286-4ce9-99e6-fcac081618b4</loc>
    <lastmod>2022-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfccb5dc-4f68-42e6-a3b5-b6326a566693</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfcd43f7-2e20-40ca-afc6-9872a90a5ced</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfce05e4-a289-4aa1-b92d-56843b88119d</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfce9c3e-bf39-43fc-af93-ed257f405cc4</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfcf4ab9-3e05-4177-8642-9ec7468ef798</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd13be6-a455-477d-b494-6565bcad1652</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd1a77a-0189-4c49-8d57-74ce59068dc5</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd31004-81da-4cfd-ab11-fff82f518d62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd3b742-f23f-46e6-98b9-ef207aaece31</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd3e149-40ea-47d3-85e8-5c030b3f9c70</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd4d727-7a89-4716-8789-3e33f98d9bbd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd5c2d0-00ad-44ca-960b-9f1dd1c27442</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd612e1-2687-45da-a83f-4ce600c87363</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd623d0-6d64-4e57-aa13-2cdb224f8cb6</loc>
    <lastmod>2025-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd695bc-00e5-4e8b-802b-ffaa87c68a08</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd6ba93-1b63-430d-8183-919d57daea3d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd6d0cf-3d3f-460b-9bec-9499d8ed42f2</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd70b2b-3ba9-465a-ba35-91c53597d6ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd76e3a-be54-44fd-9ee9-c2a6f41a09bd</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd9aa5a-2ebf-4ea0-9508-ab8f35c4ac79</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd9c024-6cfa-47a9-be6b-1df47de7ab57</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfd9c2d6-bb39-4de4-a3f9-964321664b01</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfda3f54-a5ee-44a3-95a4-c9b8fb334564</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfdb3606-68ca-48ec-988d-c31e7908bf05</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfdd0062-eab2-41fc-9985-c33e6d83d1b9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfde8161-c4c3-4c93-9569-ca1c8bbf3e7c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfdef34a-776e-4bc6-a11b-ca15f02fc807</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfdf2cdb-6254-480c-b0d1-0abf3f876a26</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfdfa313-0cb1-44f7-b783-f99337f2f6ef</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfdfd6b2-0cd6-4227-b948-5ce732eb0ac9</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe0318a-d420-4379-9ec2-409906a91a6f</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe2e9fa-92c5-4ba4-9ad9-efadca9f5acb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe32c8e-5087-4750-8ab1-e1c515e8f84c</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe3bde5-f917-4900-8540-3c6185bcc29c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe47680-65f2-42e8-afc7-4bedd0717570</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe517c2-e3e8-4788-adf0-c12b8fed71e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe61cd3-d8ac-4f40-bf91-bdf7c4c1d261</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfe8b653-3f47-4ba1-a5e4-90a02bda328b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfeacb5f-07e1-48f5-9a2b-84e0da0c72e4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfeb4f0f-a925-4a10-8a25-3d34a732c1c6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfeb84af-d456-408f-8b66-8200fba44251</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfed3840-b2fa-4aca-b1fd-70fa888ffa84</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfedb2b1-fc58-4150-866f-95419d73f02e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfef3937-79e2-43c0-bd89-30fde7fa059d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfef40b1-e7e8-4139-9f57-64170e4c8084</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfef7d13-03c8-4815-8ab1-37dd2c28ef4d</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff086bc-1189-432b-96db-2a0bfe44f400</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff12ff8-cf33-4438-8aa9-bda34a2bd12a</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff1b854-54fb-40a2-8cb2-01e7a952be21</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff26b10-b936-489c-9c8e-3c95e746f0e1</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff2da6f-fbba-43a3-bd30-fde641a6d889</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff3eede-3e88-4e17-b36c-84ffb303c00e</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff5ef0c-a1ad-4be1-b01d-f065d297df7f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff64729-a06b-4387-bf48-4db3389009ae</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff7feb9-06c0-4108-a6c1-e7695588ca90</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff8181c-0018-4b76-85b8-11e82edbe545</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff8731c-97b3-47d2-ba11-065f4d374d84</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff88694-46cd-4be8-ab2a-9083228301b2</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff9a6e7-4f09-4d4e-94dd-7dfd2b973be9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cff9ce63-dff0-4375-ac84-54f91799974f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffa3276-7697-4d14-b515-0a58beb52f45</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffa4974-fb80-4984-8a0c-1dfc782cb47c</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffae5da-6a91-40e6-b2c9-568fc48911bf</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffbfffa-37cd-4bde-962f-f9ee87de51cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffc180f-2639-4bd2-bb15-127bc35e37af</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffcdf78-4c5b-40bb-8eb3-7daff3df7acb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffd8c69-a398-4159-916e-e793c4a5d188</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffda004-c61a-469b-8654-cbc212842a31</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffe1392-6f73-46ca-b8ac-e6451a49e3d6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffe8471-0974-4380-bdd4-b718062f1950</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffe9183-b687-4896-a518-be37aa0771aa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cfffef16-9dbc-4acf-a0b3-940550f97f99</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/cffffd4c-3edb-4262-97f0-65cc7af25e04</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00042f1-0c51-461d-b6f4-0afeaf6832de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00058b8-79b0-42d8-9088-d60090663db3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d002fc75-4b79-44c2-b3ae-7187d8f0c3a6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00410e9-8411-4abd-a777-142182cdaf00</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0064e4f-9dd2-4369-80ad-3812ef46fc63</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0067150-f3a7-4473-9d54-f52764aecee8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0067d49-d1bf-41c2-9e2c-540be5818692</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d006b3f8-6af4-4684-b689-220d641d7c0a</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d008cb03-92bc-4956-8c96-8571f1110404</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d008d7b6-ddeb-48db-9d67-370540acbbb7</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0090cdb-325d-476a-9043-cf3b017dfef2</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00a75ec-6476-4d52-a897-7ce7feb5ff68</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00a9c88-6a8e-4541-8af1-f7ba8502c3cd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00aaa2d-1655-4e34-bc32-8c88e13bc163</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00b2aac-3a7d-4a3f-beef-ccdaecdef7ec</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00c6764-e154-47d8-9237-408793668814</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00cb010-c25a-4b7c-8407-1f66ecdb15eb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00da325-baff-4ede-947e-60ccc0b335bc</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00dfcbb-e275-4613-a995-8b779bf1ddf3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00e2b01-b172-4e77-975a-f205ee0c1f37</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d00f43f3-eba2-4e14-8984-670e3e494092</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d010fbc5-2829-4bef-b186-ecc8fd525023</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01155a2-258c-4277-8aec-39439dae412f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d011fe0c-1fab-4896-b3af-4cfaf75e19d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0135ca3-ebba-41fe-a42f-d272d681aac2</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d014b16e-56a1-4228-960f-8e02e639b6ca</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0158066-c40c-4ea8-a5dd-30a8ff1cadba</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0159ed3-d35c-4eb4-a4c9-79c1ea7945f6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01686f3-f292-431d-8ec3-1fe61cd84321</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0180f19-bd69-4b34-ac21-1f6c422078e5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0193580-e57c-47ec-a0b1-9c1a89d31767</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d019576d-7234-4b9b-ba75-f8681c449745</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01a1f9e-63c3-471a-9fa1-0fda61ad122d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01a4b64-9106-4dfc-8224-a87a316664f9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01bfd1f-75fa-4a68-acd2-f109c1aeacf2</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01d57d6-f57f-4d8f-b7de-4ecba629121b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d01e93c4-5e83-47b9-aef6-8831af70d067</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0206720-9ff0-4dec-b880-9a6d10554159</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0209a64-d521-4b6d-9c4e-55d0cba58a86</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d021a30a-011c-4af8-a5bb-7286ffedcc4e</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0233f48-8a55-4a24-88c8-c502bd9d6600</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0236a5c-a46d-4222-8926-144b12ed4388</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02373ea-0473-41f8-adf4-d3ac0b6e75aa</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d023ee40-0f06-4df6-b23e-828a77aa2f00</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d024037d-5bfe-4360-8ea0-ed94410e528c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d024083a-b8a2-492b-b5a8-c12f064f7d97</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0245caf-58fc-4208-bd52-d00673cc43dc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0249eed-8fb1-4b16-9e3e-740047914c42</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0255f85-8f02-4e3f-9e01-bbb6d93c8846</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d027a21f-da7e-4251-ab72-a5f0a59da571</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d028e2ff-df6d-4aa8-9084-c2e0269df766</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d029ac7b-db45-4470-8585-0e01b5260fd3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d029e0dc-3fd5-42c8-9bae-92e8fb2bb33e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02a5013-7858-4062-876f-4d7d6e484584</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02b137e-7eb4-4b19-8951-af94d8bc3da0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02c0973-2024-4516-b0df-d268854a2802</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02c2124-4631-4635-bdf5-5c7e3358f283</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02c5345-4bb6-40af-b502-2ab4991ce164</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02d0e5f-e625-4af5-8545-a9674467be76</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02db1d2-4eaf-4583-89c1-a5cb4dfb975b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d02e0a84-3056-4234-a120-a624abf9768a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03055a5-812d-4bbd-b2ab-f18fdebc5960</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03191ac-bee9-45ce-a223-d1aad0c9c38d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d031b844-60a3-4afc-81d2-ae2015c21f5d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03240d4-8ca0-411a-b315-715b2397ed27</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d033a2d2-1f12-4865-ae3e-bb0395f4e7c3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0342d9d-811b-4b84-92f6-f54df0bae6a9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d035274e-8756-4091-9ccb-3fe15339ccd2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0368d25-5545-4c50-ad2b-ba1f28f8867b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d036c33c-8f64-4d46-a4d7-acbd6158fc50</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0374b02-5684-4ab9-a781-cada9945e58f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d037cb7b-c8ad-4736-92bf-8d21db3dec24</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d038191d-c49e-429c-a472-fde224e81263</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0381e31-b403-46d9-aa93-cbfd8400607d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0385ea5-22cd-4f71-abd8-fc6a6640db9e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0386172-da0d-4490-ba61-5c6939bd2b55</loc>
    <lastmod>2024-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d038d0ed-7f48-4fa3-a865-cbed5f7456f5</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03952c9-6dd2-4b13-bd17-1f944a910116</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d039771e-7d04-4805-b387-98b7fdfd1d7c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d039e918-6f1e-4dcf-95eb-e09e62d33c6f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03a31e8-d3e1-4519-9324-56a4799619a2</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03b653c-5a4a-48e5-8043-d5371ea530f2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03ba973-e9b9-4559-998d-ba105b6f5db6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03c1323-48b7-468c-a271-fa30582f240a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03cee83-9aa7-4d38-84fc-9597aaeeedc9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03d6357-2bf7-4fbd-83d7-b4b8352b771a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03ebaa4-b6a3-41b2-a785-4c9f517de4f3</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03eeb3b-67ff-4de4-874a-322d4d92572c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03fa94f-cfd9-4a39-94a2-705adbc45132</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d03fe520-e4b1-4803-9a01-bc3809227435</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0402331-894c-47de-95aa-df5beca13f76</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0409d61-0091-4061-856b-132aa212cba4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d040f17e-566c-430c-8cc9-52f2952b03b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d041faef-80b4-423b-8767-eb68a4f00f99</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0434632-f4fe-45e1-bd99-3b94c45f9893</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0435521-1404-4f88-ab2b-c369e50a30d9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d043bcee-e419-4296-9d87-df517764c4e9</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d044420e-63e5-4c43-95a7-5ffdad797cc9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0449277-f4b5-417d-adda-4a46ea9242b6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0450896-2435-4417-8d35-373cc644f1c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0460c6d-c8f4-4c78-93d8-6e7d167f9bcf</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0492a4d-f643-4ce6-b1e6-fe4c96695b50</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04a36fc-cb1e-4990-9667-3725175d4b2b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04a446a-368b-4749-926b-28f4f169a6de</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04b9363-6f81-4d42-bab9-d786edc29c1d</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04be4a8-a99a-4846-9280-4c42e0072732</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04d7853-8249-4b7c-875c-24a74a31454c</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04ed187-d464-4dbb-bcdf-6f2c54aa631f</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04f424d-d7a5-4dfc-b401-300bf0aa8508</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d04f99f7-cde9-4b5f-b6d2-e441364536a0</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d050333e-548b-46c8-949e-d2c7f9c4b36b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0516c89-0a03-4804-a7f9-28004b5fef3e</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0536210-0f38-408c-9aa3-85a63d0c8505</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d053d78f-ac08-4ed3-85cd-18c8c7f14a58</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d054d544-75fb-4b1c-acae-a8c93852e34f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0552d31-71af-4502-a3ab-9db203d75d4f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d055714f-982f-42f2-8166-408566c9797f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d055c8bd-41a0-4aeb-8b53-ad8a4c9d6906</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0564a57-d211-417f-9da4-51e64dcb512e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d056b26f-1f49-4dd2-8583-f3de04dbff11</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d057239d-fc10-407d-86ae-315d7e18b91b</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0575659-1b8f-42ce-839a-58df9aa26754</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0578e83-a05c-4b8b-9cf1-29ff1a886557</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05ade9e-151d-4380-a171-157e8b08bd96</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05c813e-c815-45a8-9f2e-bd6cee5ea9ea</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05d8f04-c9db-4ea2-b6a9-7059f1156282</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05e3740-6a82-41c5-9a1a-2e65951928ac</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05e3b69-c488-4756-a231-91c75d1e6186</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05e5de6-d2eb-495f-817c-04b33f19cf36</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d05f625c-0a34-4a97-8b18-3a40a2adee85</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06026d3-02c5-434b-a452-af8209e84e75</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d061014e-79c6-4a8f-b8b0-baed755f14b2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0624e4e-f23a-4032-9d66-fae0abd80aed</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0625c55-9f4b-4f63-b275-402eef7e7f23</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0629308-f321-4f40-b837-c2660bd4868f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0635293-e2e5-44d3-bf46-bc9523dc3302</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06355d8-aa7e-4989-81d5-6a19b9486c73</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0642cdc-10b1-4393-8bf8-d590938f1825</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d064c113-2026-482c-9495-7c7eee83db4e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d064f4e4-19ed-42a9-b63f-3a6e188d9d89</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d065d940-a407-4691-8948-43615fd1f0a6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0663383-94e8-4a82-97c6-f8d931036b65</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0690bfd-5f0f-4d0f-b35a-f3ea2858eb74</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0693757-d6a0-42ee-b052-fec42035a085</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0693ebc-5684-419b-abb8-1fa8acd5d24a</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d069b093-a108-4dbd-8c4f-672531204633</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d069fb50-d87e-4def-98be-6ba8d0748f3e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06a42e6-5f85-4d85-a11c-9c43f93621b1</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06a6eee-bce6-4bb3-885a-595c1483d84a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06b4e4a-cffb-4d4e-b8b5-a19384a40b6d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06c96de-1fc3-4308-a54e-077b4c6342f0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06cc363-2412-4e52-a0b5-03f7c5093b2d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06d26fa-d195-4235-bad5-70d5b89dfcf5</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06d2898-0dce-4ba7-a877-c5982547e3a4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06d2b5d-8cda-43c7-a342-7a5013fc8515</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d06e8a1c-4eb9-40e7-82b4-cfc5ef627671</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d070782a-50d4-4000-884c-b13644029f1d</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d070de35-fc6f-41c8-9f29-61ae60d936cc</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0714ca6-9580-484b-bb79-b8552ce93f11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d071b0e1-49ea-45ec-befa-beac4e0ab456</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d071c773-45a2-447e-8401-9f9e05f56641</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0729ee7-b160-4656-8ded-5bbeb462806e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d072dd71-713d-4b04-950e-525319545883</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d074da75-723c-473f-a7fe-bf960222018a</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d075c246-e5af-481a-8120-fc8e76da6b1a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0766447-49cd-4425-9116-bc66d34a34de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d076782b-3dad-4a09-8416-661ee37dbc0f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d076ac3d-7181-4421-8826-8b9ca181b13c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d076c253-bd10-4d39-bdb0-e839647c332d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d076c526-7a85-4cf3-845e-bc48b9ba84eb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0776daa-9b5e-49ef-ac68-83fce5c94645</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d077cd58-9fbb-43ab-bdc6-7e63481335d7</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0786e70-8190-46ac-b6f3-f35fcdda456f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d078f930-f5d9-483a-8e94-5e4c2edc9527</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07a2e9e-9fdf-4776-af0b-24ba32092e14</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07a77a0-a5ff-4c68-ab48-09c5a370e369</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07b1b81-1ed0-429b-a501-326631d41a35</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07bef2c-61b7-4611-ab7b-1b4f6332a611</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07cd956-5f95-4eeb-97cf-84bd57033313</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07ce039-3bb2-49af-a54f-4a37f7ed34ab</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07ce5a3-daba-4c95-a017-650cf40bf5dc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07d101f-9a61-4a85-9f10-23fb04dab46e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07d8b76-64ef-444b-bf75-956e9afcb7b0</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07e0ec9-d3d1-4de9-8bf1-2d38bf2e6a5d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07e21d0-27ad-4428-9895-5f02a0e7f66c</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07e9989-1f3c-48fe-bc1e-12199746c560</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07fa5d6-9576-43cb-9e8b-23ea4b56d865</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d07fe9e8-b2bb-4aea-a8bf-bf8f17e63321</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d080a78c-4f83-4270-a424-4c3224818399</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08115be-0fb5-4e70-b2a2-f7d87cc5c6d8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0823ae0-515b-4dc9-8716-44435533cda4</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08339a0-2319-40e6-b350-91ae635582cf</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0839a19-8787-49f2-a205-16ddc830db68</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0840033-05c7-4a28-9a57-fd63bde601a1</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0866fe4-ccca-4a83-bee8-66ae11ae24ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d086b8f5-5258-470f-a6aa-ccc3a5cd0ca8</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0874a9d-a59d-440b-9d03-5838c6931e70</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0884950-cf78-4411-8718-5f744937164b</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d088ef6c-a462-4e80-b1bf-d4b425f8230f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d088f365-d5f1-4a97-af17-4dbfdedc8acd</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08956e1-3380-4fea-8829-bdd47be09893</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08ac1f7-a93a-4c30-8d33-f3aa93e408d7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08ac4f6-e5b2-430c-95be-990851b6cd16</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08b73da-f3b9-4af8-9e4c-efecce8a9105</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08b7d05-420c-48cd-a569-5798ca0aecab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08b9215-4238-4aad-a6ec-61996c524620</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08b9fc3-a005-45c7-883c-2a6876603716</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08e21cb-72e0-4d89-84c0-382774dcefa1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08e3926-63fc-48a6-a742-cd924a63095c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08e58c2-892a-4802-9e89-f02fca71b527</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08e789f-4128-472e-9031-4158e11e85a9</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08f5051-6029-4c40-9a3e-d83c5e033b63</loc>
    <lastmod>2023-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08f8a85-613a-4bd3-9a6c-9551cf66c4cb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08faf7e-8839-4873-a382-6c85b3db6442</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d08fb543-549a-4dca-bb4f-6dabe84c8efa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d090fce3-9dfe-4ddf-b92f-602d07508aa8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d091356a-5127-46a0-aa23-a881c2896527</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d091b7e0-4c24-4066-a382-7ce5170aa636</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0921c7a-018d-4cec-9022-6a27b88f2b07</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d092bbf3-4485-4cde-8262-a9b16880012e</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d093b8c2-abf8-4f95-a14c-58ff47ad9b95</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d093f48b-6172-4ebc-8893-fea22748582a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09439cf-740b-4567-a423-67c189814e92</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0943c10-d495-409b-910e-483ee04ac34b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d094e116-b002-4bcb-b082-b5a6d7dc72a0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09517f9-3338-4e27-afb5-71db842eb284</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0969fd8-60d9-4316-adaf-83b5f2c43c65</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d096e699-d0a4-4c4d-a6c0-ac6b3d8671dc</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d096efe6-4e5a-4437-909c-308c779dc8cb</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0976056-1765-44a7-a76c-d195749b7fe9</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d097d141-dc53-4014-adb2-23cd67a527f9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d097d48c-d631-4d3d-9ba8-3d19e5d21776</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0995887-fea2-4898-84b5-d77d7b900989</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0998e74-4e1a-4cee-b0c7-458900b4af6d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d099ec75-b31e-4e60-a619-a65c6220db51</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09a8e3b-32eb-4041-93a4-59b3a76aea63</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09ad545-606d-4f79-819a-88fc9c187e49</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09b88f6-164e-4ada-9416-eb397ce87fe6</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09bcc75-7422-4252-8f70-ef8228df2201</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09c2a69-7006-4084-8a7e-11b0ea15b5cf</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09c5500-2322-40b5-8b4c-dc2dfa333b6f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09c71b9-cd96-47c6-8cac-a1a1038b5ac3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09c8b9e-45d0-4529-b445-8ca60c7826ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09ca76e-79db-4bd5-b51a-9634aabd7757</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09cd795-b436-495a-99c3-2f34d7c7d6ee</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09d209d-1dfd-4a7b-bc96-376cc1beb96f</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09d7fd2-5cbf-4fa4-a7f6-bd67b7d9d572</loc>
    <lastmod>2019-10-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09de1ee-0ef6-4740-ac8a-c16acbd17182</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09df11f-7e93-4d0e-9a5a-9821995abd57</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09e4897-d6f6-4ff5-ab91-b4a9000c5342</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09e60df-0a26-4584-ab98-c735a86c0c1a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09ec8b1-c978-40e6-bc25-21c79547a548</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09f1e64-d6bb-4d8b-b2c1-8a5d93582c26</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09f3c45-b61e-449a-9f5b-3c431dd37999</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d09f4f8a-6c76-4a90-9dc6-4cfb88177082</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a0869a-30b4-41a4-8bd2-9f4d5b29897a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a08a65-7752-4199-bd0c-9ce398e4630b</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a12d18-1ed6-4a0f-9ea2-47a80f531619</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a2004f-28d4-40ac-aced-d883b759281a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a379d0-cca5-4683-9ff2-afe5cd786de2</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a39aff-8623-447d-8f35-7ca6f8550c7f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a39d18-45dd-4589-aabd-695560b40770</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a5f3b9-34e0-4733-8b4e-72327dc89309</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a61dc6-ef70-4722-b818-343bb088b36b</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a73bb0-54b7-4c10-bd76-0bd722709dcf</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a7a9da-b8a1-4a4f-aa25-f7b8825c5cf1</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a80492-4b49-4049-8b60-4794b2c5ed18</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a928e2-c6ab-44e8-8fbf-1117ac213c16</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0a9c63f-76c6-48a0-bfaf-4c3c4a0fdd54</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0aa8390-5470-4adc-b07b-2122cc09df9f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0aa9397-d0e7-4fc6-a72b-b20caca9e521</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ab3fcc-9c52-4d93-ad4d-fe651bd3cef1</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ab9565-3b23-42b8-a84d-b9fb79050dec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0abac73-fd54-4032-ab39-805b0ef5e0e8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ac1f2c-f7da-43dc-bdd8-60211378408c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ac3347-c9dc-4edc-b316-8125655cf57e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ac4254-0571-4701-bf83-0489eb7c0bc0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ac85dc-6d89-4c4a-a20f-2856e89736af</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ace260-d0a0-4da4-be99-aefef3832f67</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ad5d39-d28c-4772-999c-a3309553ded7</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0adc35c-62a2-4e5b-bba3-038c30ee7121</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ae0485-9c9f-45e9-8d61-6f770a2b627e</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ae5a42-c141-4256-bf7e-03ba6be5e6d2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ae6ea2-6503-4dba-b354-34e84f9c6b04</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0af26c8-14f0-4b8e-9ad7-302a8c3aaba4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0afdc6f-e1e5-4eb3-9780-517c2eca4a69</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b17cab-b7b7-4ae0-b1fe-ec42a1c7eaa6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b18aec-f892-4c79-bf77-2f6052dd3c0b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b2bdeb-6d7f-425b-95fd-1c07d21a9cff</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b36185-4da9-49f4-96bf-0612c891c91c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b44fbe-5e1d-461e-b4f1-8702450c0f3b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b46d62-1676-4e5c-9334-ee342b79019d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b5bc92-b371-4033-92ed-6d91f4b5cb7f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b5c195-b084-4a6a-9375-0781ae1d77f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b5e7f4-7da1-46d5-863c-a32f5b776fb2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b650f8-0176-4761-8299-454eb9430025</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b6ad18-2865-4543-a571-ab29b0a1aa6c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b6fc78-c330-4abf-b2b7-fd4ccc19dd34</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b7881f-fdd5-4959-9389-686d82a0af32</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b7a7ae-c501-4f53-bc25-e87abe359959</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0b937a2-d10f-47ee-a1d1-6860e143d30b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ba30b1-0c19-4b2f-a37b-5e7c299dd301</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0bb371d-53d6-4b61-bead-4c22b6204919</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0bb770e-6799-461e-9e2e-c5d97d44d8b3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0bbdc7b-ca4e-4ae9-b49d-4a056165f36f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0bcdc9b-67f8-404b-a7e1-8d5b8f3ba9d8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0bea230-472c-4a1f-88ba-4f2cfdd825cf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0bfd8e7-efe9-4ede-a6ea-a9158bd0a6f0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c0b281-cefd-4d08-b4da-2461103a8ce0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c1260f-30f9-46e9-99d1-7b20d01206e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c22916-e4f1-41ac-88b9-6d62ba437506</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c2ced8-004a-4b6a-a3be-6a256fdec546</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c45043-fb4e-45b9-9ce2-ccf923062329</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c46d59-4670-4fff-8dce-17b9e752db3f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c49288-3f83-4932-89fc-af672ea01729</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c5423e-4e90-4f7b-9ba0-0487900443e1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c5a31c-8b10-462a-9e98-ad0ee347e483</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c5f6cf-b0d9-4db0-998b-72e9243bb958</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c61f8c-2ab8-42cf-9d6b-c38c66891d17</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c65266-58e8-4d42-9722-d375fd70f7bf</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c6a0e2-ddf3-4e2d-9549-80e6e8032526</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c6ba44-91e8-4e7b-87f3-4ffa5e205a03</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c741a7-d9c1-4104-a4bd-ea2187f1edb0</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c86bdd-4649-4494-a939-8f3625dd2659</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c91fde-b488-4500-b2a1-ad1c1f489c4b</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0c9bd74-9309-4864-a900-e059ce548a05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0cb21d2-7c0b-4ff3-af24-9a94299f6fd8</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0cbcbea-694f-4f09-99db-d9d8b95e062b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0cc0582-ba3c-4679-9ea8-88689df163d5</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0cc4729-0cb3-4e89-a32e-b98a15b15206</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0cc94ee-67ff-4cf0-985a-e19273abb45d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0cd372b-bd1c-4d95-a897-f84e12e17bf2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ce3e34-a1f4-4b23-9a5d-c8e059b8bc00</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ce4747-d116-4f74-9101-46f6cbbf0fbc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ceae04-ec12-4b11-8767-c93ef2825a2d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d00190-d1eb-45fb-8650-63f0d969fdf0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d0606a-a281-4772-84b1-2ca0838393d0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d11060-6fa2-4893-a5e2-922158ef547f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d1c203-45fd-45f0-9ac8-1ebddc6bbb1b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d249ca-4731-4b7e-9263-16b916125b0b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d26b10-c8e5-4345-a9c0-3800a44883c3</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d2a4ab-60c8-49c4-ab72-634fbc1af3c3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d2f58a-9fda-4b29-8866-7b5c0a5cfe3a</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d36aca-59c3-44eb-bfeb-c457c8267f70</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d3768a-b8b9-4373-8396-2d665229274a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d407a8-ff9d-437c-b7c9-0466861e3434</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d4f791-136b-47e5-916f-523f6b922bf4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d4ff7b-b0a2-4ecc-8645-5be18b4917e9</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d5d722-e07f-4b90-a528-842d8e7af42a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d613fa-e716-4fd1-9cae-205f5da82ca2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d75404-2577-4718-91fe-6cb6a3956757</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0d7beb4-0f0d-4cca-ba23-7cae782f8fed</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0da8460-1b98-4617-af8a-f2f726e0fd98</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0daf02c-e5a2-449a-ae1c-58dbb58cbd97</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0dc6197-d980-4c0f-a836-6360f32b82f5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0de2158-3ea0-450d-b70e-92d1007fafc9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0dee5ae-1cf5-4eba-9232-2587bf2c7c42</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0def39b-0f55-4fbb-b74b-9f852d44d7ab</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0dfe6dc-ccd8-4c43-b68e-b06d26305908</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e05ac1-e628-40e5-b060-1964bfeff051</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e14144-4f92-4b45-9b35-3889e6ed30dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e167c4-3b47-477a-a892-6a6cd1f2530f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e19b07-c7c8-4bce-8d22-9c338b4a88ac</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e2af15-5226-49ad-b2b4-d28c58899b9d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e4c160-013e-4825-a9cf-551fc51c1187</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e4f5b3-0362-4bc3-a2b6-d2957db2cac4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e5a7d5-c110-484a-b109-a13188b51cf6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e7b392-97e0-4281-bccc-14c648eb6d7a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e7e225-89fb-48c5-a618-e2e3b457f5fe</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e87496-efcb-401d-8d7a-3ccb9907fdee</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e934a5-b2e8-44ef-8be9-2fd16ee1f16d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0e96a98-58e9-4b38-87a5-9a8845618e18</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ea23aa-8fb6-4fd4-be63-00ff57002e13</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ea4db6-a3aa-4090-a5be-5bebb5ae1f85</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ead345-cf89-47bc-bf13-7ee0d44e99d5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ec0218-5f61-45d6-a8c4-81c5f44f9513</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ec032e-def7-4bac-9caa-8215e6a1ca56</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ec0ef6-b0d1-4283-b619-bd0ff3625c23</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ec1e01-ae55-4760-9a2e-6086404c3b0d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ec8e8e-8415-4e13-8fab-a60d80f6ff60</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0eca937-3b4a-47e5-b9f6-9dca1cd6f5dc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ecfd70-53bf-42d7-ae60-33960398bc6b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0edc467-e6ad-4063-91a1-5a38e4279cba</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ef0835-8941-461a-913d-8ab96904b054</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ef89c9-2a76-49b0-a2ed-8f962abd3e6e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f07cca-ff32-4273-911f-0800e7ce47f0</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f09191-5251-40c0-9e13-00a980f7988e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f0cff7-f462-4926-9cf0-2c085f434b6c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f10b66-9674-4d06-af6f-44e9a3c817ef</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f1a8ad-617c-4996-8f08-3093b13a5a89</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f24835-905b-46d8-b0ce-0ae22036d880</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f2cdc6-59f4-4003-9ad9-af4208b7286d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f5a400-86ff-4b08-8122-6ec11ce97f92</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f5d35e-e82a-4aed-a6c1-e527b7df6a30</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f718f1-ab55-4ff5-b6e8-0cf3fab73abf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f80472-3eef-497f-8514-ed8a940093ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f87f99-08ca-4755-ba65-d417f60bb476</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f8c440-1b5b-40dd-aace-77d4f1d31394</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0f8e789-b58c-416c-87f8-b5238d39fb34</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fac962-265b-4e73-8bee-da244a346c57</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fb64be-2579-4482-b292-71d7d797f124</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fbbba4-e775-4817-8106-abe750211843</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fc2db4-e75e-48a2-b980-561a77e617f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fc48f5-fffc-4622-b363-8f83746c806f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fca475-98e9-4890-8e1a-1ff096692f32</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fcee69-0338-4fc1-8111-31fbe66f9db6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fd1d11-6209-4ff6-8fb9-953505cb986c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0fdea05-34d0-4b03-87e4-4e67b3d36f77</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d0ff2cba-cd4b-43f4-b198-1854606f28d9</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d100613d-1149-4c23-98a8-85c167bc8493</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d100edf4-b340-4e6b-8542-f45e798e69d2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d102c5b8-8296-4b3b-abec-2479c5b68700</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1033cfc-01dc-4628-9e65-4804518f9427</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d104cc8c-41bc-4011-bb4d-7b924b5ef2d2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1052dcb-64b1-4da1-9e14-202d8e45face</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1054ab6-c254-4fc5-acfb-7352a1f28289</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d105e4c1-11a5-4525-95ba-7cfe9655103b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1076e1e-46c6-456b-9469-a288822c5dcb</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d10874b7-f34c-4ce8-801b-458757320a9e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d109090a-ac0b-4918-bbea-4febfcd04ea7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1095791-01b9-4298-b2ce-aa61af5d2642</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d109adc3-08a0-4577-82e2-141f468ad986</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d109d42c-658e-46b6-9a7c-bb9723a23d12</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d10ea54e-61b2-4422-be48-80587fb208f0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1100d5f-fb40-4e6d-9c01-8bf0ff763b75</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d112bd1b-a9da-44f9-9018-7698eb49973f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1137a13-fd89-4c33-ad64-013c5bac0a17</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1142cdd-5fe7-4dc7-8eab-7282ccacc135</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1146ae1-eb61-49a6-a7e6-646cbaed6caa</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1147361-acc6-4d4b-956f-a8b0e843b091</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11571c0-f001-41f4-8ba4-a0f96877b128</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d117bf1d-6343-4145-8650-34e754957a82</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d118a516-8e59-4db2-b323-53903109d6af</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11994fe-e82a-4799-b14f-9ed3724ef483</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11aa104-ed62-470f-bd3c-059744d8eda8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11b3122-8dc0-4291-8d43-939c0c30cfea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11b3a87-59da-42b8-b400-aa073c13f93d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11bf0b7-74ec-4c0c-83d0-288786232f14</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11c788e-33e5-4aff-8cc8-e2e432fdb65d</loc>
    <lastmod>2023-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11c7cb6-261f-4b09-b795-5425e8e821b3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11ca92c-039e-4b12-a862-eca3fc2f25a9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11ce7e7-190d-42e3-9622-9d7fe70edea9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11d8272-7f14-49aa-8c18-ae65e4f4c7a6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11eee63-76dd-4542-8166-dc07c5a148ca</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11ef84e-9b9a-4aca-8a9d-536fc6c476ad</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11fb29e-39ba-46c9-b2f9-411ee2185e12</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d11fd400-a2cf-40bb-ac07-8f516640bd1a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1200a36-1aa7-47c1-a17c-dc3ef60d4f13</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1205c1c-f247-4eb1-97b1-29ab655967d4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d120eb9c-dafb-48b9-9905-44a319c485bf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1216b22-b6cf-405c-9fa6-35cfd89d50c7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d121bacd-736e-4488-b2c7-e8e830aca4d0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d121f01a-5d08-4de2-bd40-eb75167f50d6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1246536-fa83-4d1f-9216-3c596fb62e00</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1253f93-4633-4fe5-9a3e-431cc5c46566</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12653a2-d1fa-4ad3-8e85-61c5de412a44</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d127d31a-e348-4088-ade5-72533a88ec5c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1289953-6dc5-4fac-8483-0c39b6f3458b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d128ca71-9788-4476-a73f-2620f2e72b9b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d128da8c-54d2-4469-954a-1517dc94dc0a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d128ddfd-7513-4cd5-9c7c-dcaf9b906c6a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12a8e52-8387-4e4b-acc7-2d1fd08d9342</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12a9672-421c-43ac-ab89-4d792e07561b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12c074a-2808-4296-ad7f-c89aec2a6def</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12d0457-0634-4114-bf21-16bb1919134b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12d0cb4-eb0e-44b5-bd86-d7b80ebd1c78</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12d6467-6190-496c-8603-7d8d56218d6e</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12d9b42-df01-41ae-9a88-e97882dcaede</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12e647b-f48e-46ba-8cf2-a2471c60bef3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d12f9d85-6b3a-4d52-955e-548b4ecf5494</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d130b870-66cd-4afc-8e20-4c2e0aba7acd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13162ec-f11b-431c-a258-3449ac849c65</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13270f5-d9ab-4d60-9b92-40cbb28dbfe0</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d132ec6d-ddce-471e-a626-51e48cb30b91</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1335d10-df4d-45d2-93a1-7093a0c5a2d8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d134004b-ea99-42cb-9072-1ee0a2ef7949</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d134236d-441c-40c5-859b-963a4c826e35</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13454f5-c841-42ff-ab03-992409a36eaa</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d134d9cd-955c-44d8-ab63-2bc90df2ae09</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d134f554-23ec-40dd-9647-cadb7c156d27</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1350960-f425-4dd0-9dca-a4339ca1057c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1351d39-97cc-43c1-a091-fa46036c2977</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d135a411-37cc-44dc-9750-d958600554ab</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d135a4fb-f196-4eb0-8dba-9668c87b3ba2</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d135e5cd-e3d7-4ecb-a7bf-99a13f405bd6</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d136e5e8-420f-45d0-aae7-759dfc045df4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1375aa9-4926-402c-a164-631f4d19e4c1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1376372-c8eb-468f-a2a9-31bc4dfd95ae</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d137ab8a-c170-4e02-9e99-ee0bf1349b23</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1387c71-f1e8-47c6-91d3-69879c3dcd37</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1387d2b-8f33-49fd-8e42-628212e427ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d138d65d-21c9-46d7-8e7d-8334d149d6f6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1390c34-8b68-4827-a6a4-327e1208f13d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1392fb2-42b8-43f2-a69b-3b85e4ed4897</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13947e6-acc0-473e-a6a7-f899e5be4679</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d139a7d1-dc3d-45aa-9976-6997a3ec7aff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d139ad20-e4e2-43aa-b595-9af76bd01d27</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13a810a-34e7-4f0e-b536-5ee2e59adeae</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13b5bbe-e98b-4e03-bbb9-0a45936eb61b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13b6ec0-1c1b-4edb-b140-cc410e4760e3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13be597-0833-441f-8fd8-2634c9261a2f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13c2f14-3e82-48ac-b28d-0b4dcd92e781</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13c72b2-50b6-47e8-820b-5bec9fd6bcba</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13e8ed0-ef65-4192-a81b-4084a576acce</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d13e926b-8e4d-48c4-8fcf-367b0d402f48</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d140769d-6e7f-45e2-9261-7e702921f116</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d142d179-19e4-49c0-8cb2-203f30876a6f</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d14356ef-57c1-41df-a343-dee5565e4c18</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d143bc00-0a02-4cb6-82d3-b3d091d089a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d143c608-7eee-437d-a73e-0e19376409e1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d145f3e9-4f5f-43cc-a99c-34bd23e99ab1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d147d8df-6c72-410f-b2ac-ac423ae7bc57</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1488f98-1cae-4a95-a9ad-f71e76085835</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d14b952e-888a-4e61-8cb8-9ab4f7871859</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d14bf565-b905-419c-a7ce-a0c673c1d9d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d14eb994-ec4d-4396-bffd-4001af431cce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d151df79-9a29-44c3-a3fe-ecd13336f223</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1525254-6370-4beb-bc94-5954f738aa5f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1525f0e-148d-4eef-848d-058a0867d1cb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d152cdff-186a-42a9-a3a7-dadf11011303</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d154a5b7-89d7-4a8a-80ea-b4ae8db934cc</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d154f9fb-e23f-4675-9f5e-e1325da751f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1557a59-dfbc-4bca-aab4-1a51cf95915e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d155e13b-b9b0-483a-9d04-9e55b0b7f8d3</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15622e7-4ae8-41ec-a6ed-49cb204f3ca0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d157bde9-75d6-40dc-a29b-6c23e482390f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1580f4b-4991-415d-a050-c2ebbb452d9f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1582706-70a3-484d-b6bf-b334c2c43be1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d158c95a-0bdb-4908-8b16-33adeb887504</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d158dfc8-e8ed-4b5f-ad5b-7db797930aa3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1591810-79d0-4a2f-812b-a9cdb980d847</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d159fecb-de51-4625-a489-d192eb93e809</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15a3061-cb0f-4f88-9cb4-7591e196b2e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15b256e-7de1-4de4-a73a-0a182c796315</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15c1bc9-9aca-4950-b26b-9350375fbe07</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15c90fd-a31f-4df8-9c43-2c416a64ff8c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15ca256-ba14-4781-84c9-0818c0757100</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15e0ede-9c39-40f1-bd02-e1efe44a84b6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15ed594-2d33-45e1-a768-17a826bb81ee</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15f0d90-12cc-4ed9-86e1-ab595d8ab18a</loc>
    <lastmod>2018-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15f6bd1-e804-4f5c-9246-5054c66e4145</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15fc9fc-62c0-4949-8671-89fdc4cc6178</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d15fcb92-5ab3-44db-9d86-51103ad56860</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d160dabe-ab71-4d88-828b-03ebe673fbd0</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1615a18-969b-44d0-ae1a-7432d2206bad</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1628418-6915-4232-98ca-d38689f6173e</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1636865-6ed0-47b0-9bd9-c56531292d57</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d163a090-4bd0-4045-8eb7-1c38520d63cf</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1646bb0-5c0a-42db-98af-b77eb1fb113b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1647531-5c07-4d89-870d-d948c8ed4c01</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d164e120-ad1b-412a-96f0-a7ae1cfffcc6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16617b6-98b8-4f5d-b537-f6974fc7b160</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1664b00-10a3-4ac3-b973-c040f781c059</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1667673-f28f-4d27-a96b-28169ba90bf3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1669a3b-bdda-4b98-9770-d474180f141a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16835e9-21c0-43d8-95b6-17343e6ac09e</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16860d1-2081-4cbd-b731-b6c56620f418</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1697b3e-d95b-432a-987c-95f5cd498d85</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d169d1dd-9fe8-4c7a-92d8-26e8f9c528e8</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d169f0c2-19ac-4876-92db-79b7ebd0bed3</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16ab2e0-0836-4b83-a7f3-db706aab6446</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16bb5a2-71ec-44ce-ab67-480403098265</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16ca078-9866-4975-aa69-c39bf01549c3</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16e9aa4-0d50-4773-b0d9-7f74d11703fc</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d16f02d5-d58c-426d-9d00-a7dc85acc2e9</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d170768a-24f4-471c-8aa9-0505ce0424d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d170a721-f049-4a05-8173-023bcffa03c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17121fb-9bea-416f-b9f8-f997d6287f5a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17123d3-bccb-4090-b4df-cb7152c7998b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1712fe5-951e-466e-8b0b-fdccaa95e4fc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1713508-0825-4a06-b923-80f8e60d4b24</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d172dd49-9707-47f4-a971-7aaedfb808c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17383c3-4113-4e4f-bbee-4ab860b86346</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d174deef-dd5f-4a3b-bd03-3b5664094b23</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d175528f-430e-4f05-b46d-56154623fa2f</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17595c0-75e9-430d-9da2-3c13dc7fc242</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d175e235-871a-4911-931b-52ee83dc6596</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17685ad-1459-40b6-8ef0-219df07f67a4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d176d49d-27c9-4b15-badc-3a18c0b72b9a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d176e24b-3fca-4f0c-9d92-72f7e15651ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d177aeab-9458-4eb1-8896-f6988f820c66</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d177fe85-de00-4aec-ae45-bab6229a49b5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1796251-fc35-4d1f-b613-fad261c32195</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d179f768-8843-46c7-bf23-eb0ea02b9da6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17a1249-2f96-4191-8294-ed813240cdcc</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17a515f-ab5b-4b68-8cd8-f8e5811c15d2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17cee5d-e767-4c5a-8863-216e926f2c50</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17e69dd-00b9-499c-9f8b-310103c39acc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17ec7b3-0e34-4c65-80d9-41f2daca5287</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17ecdae-70f2-45c3-8a65-8cd722791913</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d17f9c74-b9f6-4575-b246-d1f3962ac0dd</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1804e3f-2b2c-4f77-af9d-9540fa97485d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18227fc-b878-48cf-a03b-dc5eb3c7a41d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d182853e-9cc0-4b7a-89f1-e3a954367aaa</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1829c61-a93b-4b2a-bfd8-2a43c48b2534</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1833a16-153d-4ba7-9e0a-90d0a07bf4e6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1846e32-7509-4a59-93df-aea287f23f90</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1847048-4004-42eb-9a1e-709a6d1f635e</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d184dc41-0b38-49f7-994f-1cfa5e311e74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d184f4dc-55c3-44c6-a534-6fe2e158d3dd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18539a5-4635-42e7-90df-b3893a786cfb</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d185f284-6106-4ccd-b6d8-3a16894c4e7d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1861226-15c0-40c8-933b-5b3fb0bbb66f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1863175-33a5-4a3b-aff7-8568723728b6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d186341b-117b-4e97-8ae5-863e4048c317</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18681bf-36a4-4a33-9b45-29cfc69f36ff</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d186c735-da56-4633-8d8a-df012cfc1755</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d186c850-8d44-4810-86c5-400f141250f9</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d187a46e-ecf9-4695-9445-dbf8a1f9d5cb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18938d5-46fc-4c8f-ac2b-7c8507750d11</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18a064e-1d0c-4d7a-a58f-afab9986e826</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18aab98-e8cd-4261-bd9d-fe46348f73e6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18b1a31-22ee-402d-8c0f-c57ef8915d47</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18ba243-2f18-4855-a74a-b2a4d81d9be7</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18babc9-6c36-41e9-b1c3-35b0955412a9</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18c1497-dad1-47ee-a39d-575e14cfea00</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18c4b4d-ca6a-4d35-b0ac-d8227d749e64</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18ce9e7-a79f-44df-a4d6-813d2f23d2a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18d3ed2-8b70-4d8b-ba43-5b3c6ca32b9e</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18da85e-e462-401c-9725-eaa859d4fdad</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18e1036-0a58-43ed-8b86-4e49603fbc54</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d18f8c0f-4ddf-4455-867a-b7854fa1a71e</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1906898-7ef3-4c7c-a014-f446bc978cc3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d191f11c-3b1d-447f-b53f-6f5e666584f7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19205ad-4974-4ba8-a65b-0a89e9c0f394</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d193430a-fe88-4485-bb98-701cecebfc92</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d193d862-6e2f-400c-9da6-70ac8fc6aa7a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d194aef8-bf45-4b00-bf56-3fa7303007d5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19668cf-21fe-40ae-869f-14b0eb0c2aa1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1967079-1c11-4625-af29-15ea5e111403</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d198df03-f0f0-4b82-b196-9826e9c71512</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19a8c06-2126-4486-9361-4873cde359d9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19ded15-c511-4d42-a245-d74d52ae694e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19e8cff-7ce1-441e-a73c-c1868beb13ab</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19f0ab3-b616-41eb-8fed-1c7c7bb1d808</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19f52dd-160f-4660-85e7-5d3c219d0787</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d19f860f-4fe5-4a04-9ea7-cd2c03c468d3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a06a42-a389-4fea-bbde-711f5bb839cd</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a0df01-6623-492d-96b5-ddb4e93ced60</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a0eae7-da24-4a48-9f12-064d74dee5ea</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a37fd1-ff6d-4541-9dc9-186b1de824a6</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a41f44-0e17-40e0-83d7-365354cdce3c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a43af6-2d51-40f3-9d0e-f51362c8cea2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a49ef7-7d0b-4bd2-ae89-0cb863dc7bbd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a4e94d-3124-4de3-8812-cee7ea462c4a</loc>
    <lastmod>2022-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a4ea5c-17c6-4b69-a93d-427bd6f7792b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a5c269-28b1-45c3-a7f0-4b1390921d7c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a5e9ae-e690-4925-9c84-17da2446d0be</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a69f6a-f6cb-431f-a9c6-10adeca05535</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a6cc92-9eec-435a-8911-dc8f7c9ee221</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a74cb5-b203-49b5-9e93-9bce49aff694</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a7631f-a6dc-4636-9ebe-d5e233148df7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a7763d-c463-4e86-819a-f82f4c11f4d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a94583-b7e6-40a8-b9f3-7234421be675</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a980df-0207-4466-bce5-e7f003061c05</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1a9a122-43d6-4982-9ad2-170e253d3080</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1aa235f-9be1-4fe1-a697-ea23cfa45771</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ab8f52-cd58-4a3e-a42a-f5e3de399f48</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1abee53-e419-4881-8076-c7d986e6e4d8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ad5833-afe6-46d6-a64a-9ed82bc107cf</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ad5a79-d927-4f66-9353-4ae61ed2afab</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ad7f2e-03f6-425f-bb54-5c6cfb9a71ef</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1adc269-b5df-43db-a7e7-123632c103f1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1aeab50-a395-4d02-bbf5-dd7bfff00aba</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1aecc56-ca3e-417d-b7d0-c3bc822df12a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1aeda47-859d-45d9-a0a5-da419df8140c</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1afa2d2-f0f5-42a1-a29e-908610f4ca13</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1afbf01-3edd-4683-b2a5-18dba6b7903e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1afc351-0885-49da-8fe3-d69b540e82b6</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b155d4-718a-4434-9665-b5f382f282c6</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b20ae3-5a5d-4c28-92a6-63f5f4144e2c</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b230c2-31cc-48bd-9340-7dfa82c1874f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b29dfc-7292-4fc5-b849-cb06ccf04961</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b3f888-76c7-4635-89d2-ed2f6d9b0b45</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b40be1-98c4-4ed8-9e03-e98033fee0d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b5684b-a888-4b21-a959-bb1000bb0a70</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b64a48-3374-4599-944b-fe851804fda6</loc>
    <lastmod>2018-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b6a16f-6c6d-4601-9ea0-06cb9474120d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b70ca8-b9ae-4130-911e-f861039c374a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b72ad5-6dfb-4c74-9faf-8d25ddaf0c39</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b72d1a-50dc-4305-80cd-cc42e9fd55ea</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b7f635-8335-4f12-980b-1c81508230ab</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b962f9-8d07-4039-bde5-480f2bf41dfc</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b9ecc6-694c-4c44-a9f0-fe246af2f549</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1b9ed0d-d727-45af-9e47-2ddb083a6901</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ba86a7-de63-41c4-9fe9-9d6fa3e95d8f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bb3705-9ef3-4f52-8ab6-55d5f07076ea</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bdf830-0a11-440e-a4c1-ca04ea9c222b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1be28ce-7483-460f-b0e9-473b5e26d37c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bea1a8-693d-42eb-b1e0-ef29924d8977</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bec7a0-9a1b-4fe2-a218-975eef4dbc5b</loc>
    <lastmod>2024-08-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bee3ce-9e4b-4611-8680-3b05b857104c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bee731-264d-4e07-8090-f4e6dd202b47</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1bef839-5545-4371-96fe-4893c3c00ed3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c040c8-af75-4114-9ac3-8e5c2a1e2cbd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c18a2e-6ba7-42d2-94dc-ba9bf7626ec8</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c1c4ac-d973-48f3-b5d1-9639d83ba668</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c20661-3285-4723-aeec-3397662ed6c2</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c25f48-0598-4feb-a8bb-ef8d415ede24</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c2f84d-e31c-439d-817f-2ef825b51919</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c34e1b-abd5-4847-b806-016c8044530c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c44469-12d2-48b3-9c51-e5b584db6003</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c514ee-16f0-404c-864f-5d87452a2589</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c59013-e58c-4dc2-a631-8209cb4897ea</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c67026-d615-4297-858d-081991b58763</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c6c3ba-4e69-475a-a242-80399f085802</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c6e288-7d76-451d-bf91-89e4b6443a59</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c6ed22-cdeb-41a6-b453-c44e20c4e5df</loc>
    <lastmod>2021-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c74942-fdeb-476b-b9d9-a158b0f4c671</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c85fd0-23cf-4af8-b00a-86578a8a327c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c8eb12-302e-48f9-9e09-5f4073cf4b0b</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1c93142-5dbf-413c-acf0-49d179d777f7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ca69eb-5e45-4f69-98f4-828e12c205a8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ca9e62-e448-41e7-84b0-e3229ad64325</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1cc179f-1b67-4225-9ea9-4587815075cc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ccefba-9dfa-445c-b4f7-a29d0c58592d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1cd9240-a1c9-4398-a3d9-045778ea37f5</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ce5107-a8a0-4e6f-b1ce-46a7ecf89798</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1cf4eb6-bc4e-4af0-a8e2-5cdf1085c246</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d0359f-8511-4310-99eb-ada1dd43e571</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d06727-a821-4946-9e85-757f19e80de3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d0749d-a6a5-4600-ad9a-3eac685fd108</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d125bb-3b1c-4856-93a7-c4a895f71a5e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d18fa1-6dd3-4e02-812c-2c1c48e7fee4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d37044-af7a-4166-aeef-9c67fa53a0f0</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d3ad4d-34e4-4e24-ab7c-78e5a0cbd340</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d4f282-4095-4ef3-8dc8-c67772ea8cb9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d600a3-4bda-40e5-9b2f-0eeac43b03e8</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d72af2-bf31-45b4-a631-8cdf9af5e8f3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d78a91-e334-4198-ace5-fd823bda0290</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d78ace-c849-4068-b330-52c445355aaf</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d9082d-c5cc-48fc-99da-d061de1c683e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1d919e7-6943-4d8b-b846-d6e4a53f4163</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1da5231-0462-4260-bb1a-0d347266d8b7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1db90f5-da7e-4172-9694-91f0f4b65971</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1dbc27a-5391-49b9-bd19-a59c54c9af29</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1dbf891-0870-4311-aa49-adee7a13e3c1</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1deb8aa-c52d-4379-a2b0-6aaec7d031d1</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1df1808-4bde-4164-ade9-9efa1de9d3e3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e0f90c-5b3d-4937-b80d-a27fe6040b86</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e1722d-cb6e-4db5-a7d4-c2fc3f1114fb</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e1863a-29a4-469e-837e-e0acd29cd6ce</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e28032-5a18-422a-9fe9-afd872f142f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e2aba2-5a1d-4d4a-b2bb-28f9716190c6</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e2e944-c828-4a3b-9ca5-d51dfe9a2057</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e3fc02-ce98-4d55-a8f3-2d30f81f7875</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e40296-1484-4073-994e-b86ccb457129</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e4290e-4d27-4b79-85fc-f9c9b9e2dbf7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e430bb-8a47-4ada-bf6d-0aa7cca82ff1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e5a3b2-13d3-4d7a-b59a-bb84b588f23b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e65727-977c-46ec-9552-8c3fb6852290</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e6a482-705c-42db-8723-9f3aeb976676</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e76303-8f00-449f-94ed-d78355afbc93</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e7a4e6-210f-46eb-b28a-076d95423946</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e7c9bf-9eec-4bf0-815e-6b89146970c1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e90529-0acf-4a9d-842c-5eac4d2efda9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1e9780b-6700-40d2-8581-f92615561131</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ea65f9-96cf-4f13-8104-5e770174615e</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1eb9d9f-9196-4523-afa4-3cb4aacebb6d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ebd301-6b45-4a60-b566-2546c90e77fb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ec4177-45f5-4fc6-8e75-7bd97c5d8ccb</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ec6486-75e2-4ed9-a54f-b8bc953186fd</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1eda50b-4274-4b48-9df3-88e958c9ea2d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1eebcff-ffb9-4fb8-9fb9-3efef867be40</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ef3107-62d5-4c0f-9ddb-a2040e1c93b6</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1efa580-9913-4234-9aa0-c5a9f4cdc46f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1efc779-b49b-4959-babe-a4522150024d</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1efde04-e048-4fce-b32e-b3dff0c01eb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f06906-1d1b-46b2-83b7-fc70b72de155</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f0f105-e24e-4676-be79-7a5dbf405094</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f13521-ffd6-472f-9fd8-b4f7afe8d668</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f1503a-dadf-48bd-bc86-94dfeaf86f3e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f17711-d04c-4159-800e-47066521c379</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f1e2d6-048f-4f1c-9cc7-a20968ff8f63</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f671e7-3189-4c5f-9abe-10f75ee57156</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f69e04-c134-4075-8f32-27d5dde3eac5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f786ea-90ca-44f7-b391-764e5cd2f2b2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1f8a35a-0bd3-4180-afb5-3c37e084cf23</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1fa193e-d32c-4108-b5ae-4edc240ab6b6</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1faa54a-8655-4374-8250-6069385fa8cc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1fad081-ea02-45c3-b5a0-995876659cf1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1fb62fe-aefa-4a0a-b6dd-1729b08f2349</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1fc4e42-0ffb-4640-b60c-71ee74775fec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1fe2e89-3499-49bb-b475-25aa3ea587be</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1fe4acc-b148-4572-a3cf-cce7be27ef16</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ff16d2-fc7c-4c9c-8a01-0a603aa06f03</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d1ff2a50-21ea-4afb-b476-5c4cdf490a28</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2009e00-9b09-4b49-a782-2530f88d7624</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20199f3-e2ff-454f-8e4f-01ee481581e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d201cca7-8dce-4844-99fa-e9dc6c00d0b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d201e734-2291-4bbf-ab2e-141b0c8d2ef6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d201f841-afd3-49d8-9cf1-4e6991953c54</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2030c71-e204-4535-afd4-fe04e485a9d3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d203f4ed-93d4-40ef-94fe-63d7611b53b8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2044ab0-700f-41b7-8d06-efbe46545e8d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d204a9c5-7dbd-4bad-a5c1-c119e6e6ecf7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20526da-016d-4b4b-8f8b-299d137db08c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2067b35-b8a5-4e7b-889e-376d6e7da614</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d206bce4-2f1f-4322-af7d-15e3ac41d167</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20723e4-e8b2-4443-bc4a-4a0a9ff28598</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2081d98-45af-4efe-b6d5-3d57a15f1870</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20867b1-dd51-475a-8773-3c56ddef3179</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2087548-fae2-4381-aaa9-e89bd1fb82cb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2089d13-58d0-4099-83e8-e2069f6e2b5f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20925f1-6bfb-4082-914e-3c012d264881</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20b28b5-9df4-4bef-a036-176f0836ff48</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20b3dff-e5d3-43c4-99a8-8697f1e3a5c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20be8c5-0c42-4260-a46c-7d93d3570a81</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20c0957-383b-44da-a375-b76ad327fb47</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20cb5ba-0275-4a49-8644-f95be1fca8a8</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20ce1a7-5a61-4915-b0ce-d1e3cd9687bc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20e6d5e-6eee-48ac-94a5-38e68da18607</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d20fd783-50ac-4ba7-bd91-a0fa03494689</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d210040e-09c7-4393-8f68-c0c5c7cac425</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21078ae-c5c3-49eb-9545-db79d4d2103d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21191e1-2a9d-4006-a840-35ff8a0c018e</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2122800-f592-429d-8492-d1a4866f0edb</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21254ce-36b8-40a8-aa4b-dcacd9cf6a3a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d212c838-64b0-468e-b92b-0ebf63e09230</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d213ecee-ad1f-4530-b25b-85faacb3f906</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2148eea-adc8-4e29-a65e-b2b3ec327bf6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2149b65-0f3c-4743-a692-0dfa126540f5</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2149e9a-b51d-4d98-851c-a6026083c69c</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2151f52-ea22-4e5b-8cbb-59e7ce283d4f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d216fbf8-a578-4b6f-86c6-04182179b0dc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2172d58-abb9-47bf-b454-b254a7ceaacf</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2181f45-64e9-4cf5-a7db-f323f93e2551</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d218353e-5be1-4151-b95b-f0bcbb7e76f2</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21859d6-b453-49fb-8ee1-c252c31ce758</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d218aaf7-c89b-4b0e-8c21-b422d40e4c65</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21a1e4c-3b7f-40aa-802c-607624ef874c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21c2557-b327-4e10-854e-f29b89a3b092</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21e3088-c5fa-4b56-8e79-a9ba0f08ab02</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d21fb1fa-b327-46b7-804b-7ada2f757405</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d220ce02-b8bc-43b3-bbd7-e742bd9391b6</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d220fc68-6c65-4298-b038-e235f7ad4c1e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d22491ad-d0d9-4215-928a-6c84f6493f24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d22736bb-8d93-4dc2-8147-553220d1fec0</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d227b24f-3353-44f6-ae87-b9910404703c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d22d3e18-ce56-47eb-8427-0aaa8c13f12d</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d22d8b73-9b87-41e4-9246-e8e60e836538</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d22dfc9a-8db8-4e23-abf4-8fe5d022ffbe</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d22ebe82-dc01-4e56-9f13-5dccc4893126</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2303224-adef-4ad8-b0db-d7156274c81d</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d230614d-ca6f-47b6-8b19-81367320f2cb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d230753e-35a0-4aa2-8584-f56a64f89bae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2307b03-9a57-4d83-bd0c-3bc1532b3c77</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d230abf4-5b00-46ac-bad3-24d554ad74bd</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2313283-4028-4959-b221-fabff74470f6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2323657-1778-4549-be64-8c7bf97b7935</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23383c7-6239-49f4-b5b4-ea613431dd98</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d234bf56-a95d-4e21-a98c-e2347ba217b1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d234dfe5-acbc-4bbd-985f-196a61580156</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2358f4b-cb77-42fd-9a9a-1207701c4c76</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d235da15-82c6-46d1-9cfc-f73753e5f0f5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2368cf1-f635-4122-8f3b-4b84010e528f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d236a8c7-4647-40f4-9da0-2f33f5f0e39a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d238d075-cbea-4d91-950f-b138cb1f5754</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23916df-274a-47d6-8e0e-1275aa3a2340</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d239834f-e723-4a4d-ab17-bd358ab9b686</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23a4f46-fcde-4be7-bdef-5c80dd384745</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23b9890-dd85-4551-a0e1-d82763c6ba60</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23cf0c1-2f95-4204-9c57-36e23473e593</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23d5b8b-5ef3-450f-8069-7ac496a18137</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23dbf2c-0a36-4cb4-b1a6-b80c46186c86</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23ed061-a57a-484f-86a9-28bb3faf9157</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d23f9d50-cc8d-4080-aa4b-e84e2dad3673</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2414505-3a9d-4fbf-8250-5e32e4d16c6c</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2419e02-60ec-4adb-9315-fd087837f938</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d241a872-64f4-40e5-a60b-5e68e03dbd49</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2423371-188c-488b-9809-52d2a40bdd0a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2427310-d7b1-4c97-bf54-3acbdc7c0129</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24296c3-8a39-47a1-a036-ee211b569c89</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24343ef-24c9-4a44-b2d1-62620b23a2bf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24454a2-04c8-4fda-9ccf-efddd4261f50</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24519aa-1e4c-40e5-bdbb-3b222842dd55</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24521e1-052b-45e2-946a-2997a1c96d20</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24559bd-489c-4dc9-9f18-9a8a8d36a81d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2461416-c0f5-4d70-8477-b571428729a9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24699f5-5eb8-47d4-9527-50ab78b7f44e</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d246cb36-d333-49fc-9718-3a05fe60ae06</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24702ec-b48a-4488-9dba-23a5c7b148fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d247a3e0-b643-4928-a5c8-59964e8cc2fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2496c40-e1de-4d37-bd14-bbf540316010</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24a4b35-c1f8-4a41-a4ba-4e1a77bdb1f3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24a5fd6-b201-4aa8-9dcc-a50817049cb0</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24a7cac-a07b-40bd-8e12-94228311084e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24ab9df-303f-4771-b1dc-e51c1cbb88b8</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24b0913-a063-46db-9c10-55f520fba5c3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24be2da-7e7e-40b0-8b1a-20b8aa110526</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24cdacd-5651-4e38-9771-0fa47b8c555d</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24ce22f-6ed9-41c6-a950-5a4578e60bd9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24e10f2-c95f-4eac-ac98-98688b5315ba</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24e7822-bb63-4a01-b295-8c191f28eb8f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24e7a21-9d20-410a-9f68-278977f6f9d4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24ecc7f-5136-4fbd-a5a0-f10e8654f963</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24fd01c-49d1-42c8-9d2c-275f2c44494a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d24ff4e8-4583-4b1a-a4d8-249f2eb716a1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25117ab-ccd8-417b-b3dd-0ec4b02b3f70</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2519cc0-fa77-4d3b-ae11-6a9a6aab98fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25253f5-3999-4921-940e-a6dc2c303141</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d252cd89-622e-4fae-a495-075a559d826a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2531221-d24b-48d2-a454-b988d412e6b4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d253445c-0940-48dd-adf8-9c4a6a29482e</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2536084-2893-4022-bf48-6a02655931d3</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d253814a-5908-4ea7-a77f-865744ef7c8d</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2546157-b263-4bdf-af6d-2097d0177388</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2553d60-df5f-4364-9ce3-8a6dfe6b0873</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2553ffd-5713-42f8-9c71-a4020e9882f6</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25599d6-cb19-46ca-95f3-66a570f6c259</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d255f37f-9933-417d-ad3a-33e75e579b1a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d257027d-b6ae-4ea2-9202-6b7d4c4a8e93</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2572e4a-7659-46c3-950b-545f4112418c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2579305-0252-40dd-9a9c-52600edac226</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2583d13-0b74-4bcd-b523-0da1807610e2</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d258ee84-e046-4f62-93a0-976cf392babc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d259afa5-6843-4c3e-9432-28e1be6e1d57</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d259dd0b-a747-4a90-b110-4bb7967cdfe3</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25af41c-4062-4b2e-b1e3-89be83d7e0f7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25b11f7-31ad-4ebb-9ea3-3bc935db1171</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25bb4f5-7a67-45b7-867c-9a96c297e2ef</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25c9c91-593f-4924-b3eb-f85127789db5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25ccbd0-58f5-48d0-bc1e-f56410356a21</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25cec43-fbd0-4fbd-9cf8-c0ae4f540d27</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25e1c81-be03-420f-b6fc-66201e05571c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25e88bb-08d6-4ec7-9f18-1dd9ae4fccee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25f2d50-6d41-4975-8e21-9711d34085f9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25f3e4c-7b81-4463-8442-a246dbbb3c7e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25f4853-c470-4476-b088-7bef77738bda</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25fa194-c0cc-493c-ba07-b04831be0c8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25fd351-4915-4bd0-9846-9d818b37d257</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d25feb58-a248-4ea7-84c6-753b30779e8f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d26031ea-32c0-49e8-977c-863a751425ce</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2605671-74be-4031-9f95-52c986aa461a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d260a7ca-b3a0-41fd-bc99-3428ff10bdea</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d260c4ee-2b67-4588-ae14-00d48ba4be54</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2613147-370b-42d5-8def-ab9396660f0c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d261d9d1-c5ef-4a8a-9f3f-a91c23ee775b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d261ec44-51fa-49ae-967c-41d31d9b2c75</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2626fae-8ad2-434b-82c8-86c8d898595d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d262b15c-086c-4462-961a-1366914b1387</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d26400f1-c31b-4d65-ac82-19cf5d2fd15b</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d26421d9-6776-4548-8230-0a796ff65a22</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d264c3bb-929e-4d01-873d-c462d759b447</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d265019a-cf77-4886-8a09-d55df9f80d22</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d265f1ae-36f4-4db0-967a-9e4382aab713</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2663c1f-d7c1-48f0-af49-cbc77a358890</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2675872-1de5-4cb3-9502-a54ed3d5e34a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2678108-6d2e-4c7c-a77b-2d2265c183f6</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2681c6f-e1c8-4a49-9f21-51ebf8b5feb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d26b1122-bd89-40e7-882a-715f0344c725</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d26eab32-9438-4b48-a5a8-5b140d432159</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2709938-865b-4165-88d3-4ba92a3c5630</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d270c605-5da1-4bc5-be11-d66cbff265bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2717aeb-76b0-44ed-8c6b-84a7074a196e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d272216b-edf7-448d-a2bd-aff8196b551f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2728178-6c77-42bf-a4a5-f619cbe71d1d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2732986-d7cd-451d-9021-a59aeae1ec4d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d274fc80-8b76-4f0f-ac01-844c886b9678</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d275efc3-2e48-4ff3-b771-14d74dbbcaf0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2766136-3c4e-4d26-b91f-303e8ed78fd3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27728fa-1d78-4144-898d-a09b9224d150</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2774fbb-40b4-4242-b4a7-8de74ea316b0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d277ac20-398b-4aa8-9cce-23b167f12edf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d277daaa-e938-4a05-aa82-757a2bbe196e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d278d0a9-e94d-43e4-92d5-fc14e221c3e4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27abc09-10b6-4cee-b61d-b87d6dee1e2a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27b9900-82f0-4779-b37b-a98b3db47b03</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27d2796-1b1e-4726-9c1e-9304fb4f6e58</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27e1258-a8f5-4805-8456-abec14c901fa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27e317d-d1cd-4d69-a885-975fb3b75d73</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27e3b05-941f-49d3-8734-ea0e007d050c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27e7d74-cd6b-437b-bc4b-f09cfb8b4f30</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27e9a2d-a6c5-4e35-9bad-a58466bbf369</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27eff43-c6e2-458d-b632-8757cae5544b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27f7c17-1442-45d9-90a2-51424dd1aec0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d27ff4e8-c5b7-4b1a-9ec3-0eafab347261</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2802e70-7fba-4701-8aa5-fc5963767c5b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d281cdbb-c058-41cc-b9e0-2212957fb604</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28244b9-0308-4355-94a0-1ef0d40fa9b2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2825260-f797-493f-9273-e6dd6a4eedb3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d282ee78-2f86-4104-963a-637b2fc73db7</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d283728a-c09b-4e6f-b528-18066d0452c4</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d283bf6e-e245-49e3-a0db-c26beaf0cda4</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d284634c-1b0c-4ec5-a2d8-a2100757031c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28495ad-fead-48ce-b0c4-4952addb4199</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2851fa0-5061-45d0-9cd3-d9c0b2ab82bb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28710e0-b536-4e78-8029-746073ff6bb3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2877568-bf9f-409c-ad36-ccd05a996a48</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28b8f03-efaa-490e-adcb-c57f6de40b16</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28ce272-3d9a-4586-b30b-99e3452582b5</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28d02d6-81dd-4a1c-b39c-c5bfdf3db802</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28d3abd-fe98-4bea-a27f-73d557e85352</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d28d4760-1277-4592-81f4-604422be9021</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d290238f-c291-4ebd-adc3-4285399c8433</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29079e3-685b-4de8-a48a-259926595084</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2913ac7-2346-4fd1-affe-dfd4b2a1fd68</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2914b7a-f8c9-4234-931b-1bd01e576f29</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29276d6-883d-4405-a0fe-9f961c66ff1d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d292f273-d0d2-4225-9b92-f628d193573b</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d292fb77-968d-46c2-843c-3530189c8cfb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d293b6e9-71a5-4a21-afc7-13d6607f7756</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d294f215-58d2-4b8d-a976-8b3400c18069</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d295c713-6515-4766-9f61-14ffcd3e876d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d295cf48-8274-4a4e-9f09-a4e515837480</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29653f8-6d68-48ab-9095-e758dfc306b2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d296673e-9e0f-4097-86b9-af9a424a9da9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d297ca0b-ecc9-4161-a46d-ab112803082f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2981a3f-5b85-4b05-814d-ecb1ca38f060</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29c450c-c66f-455e-93d3-df28d4a3c442</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29e243a-6d8e-4ff7-aa5c-39f3dc501bd0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29f39ba-f584-4139-9a6e-43119fa1852a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29f3cc9-95ef-46df-889e-33e2e2740620</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d29fcbee-138e-411c-9604-4c2f70966a22</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a0193c-25f4-4434-9d69-5fbc2273d84f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a035ec-db3c-4818-bdb7-aa2f11a4034b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a303ba-09ec-4099-8edc-038d4f035872</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a3c042-d2c9-44c0-8ed8-902ac897d784</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a43f58-a8ec-497e-a6c9-b3f5c0217133</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a5a6a4-1dec-4b80-a1c9-a492b5a0cdf2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a5b2ea-8e7a-409c-ba2c-d01a7036127d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a5dafb-689d-417c-8e55-dd87d3706d46</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a686a0-33f5-4acc-8356-6f6cea12a010</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a74922-3d9b-4b81-8e4f-adf224239226</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a86772-4729-4dd7-8431-26047e4c6fb7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a8c397-2b4b-4541-9cf4-1526bd12ad8e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a93f08-ef04-4877-9e59-d48218eed6e1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a96bd1-8b22-471b-a0b2-a77b916dde79</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a96d22-b7dd-46dc-888c-c367522c5fb3</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2a9e047-a545-42ef-97a7-0eec2e395d89</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2aa0646-9869-415d-953a-4e5be238dd31</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2aa0aa6-b303-4f40-b5ab-6d0cad432243</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2aa8fde-d581-4349-b365-4ef204d7eb8f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2aaa1f9-447d-42ad-9652-54bee6416248</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ad8a22-7cf6-4d45-bc0d-3022b4b22bf7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ae773d-884d-4d35-a86b-569bb1a0ba3c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2aff829-c1c5-49ff-83e3-5c41f1c09643</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b0363b-8ff6-4c71-b8df-aa56b666e0f5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b0760d-3f36-45f4-9885-2dbaec58b6b4</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b15d77-90ab-493e-8547-ede678394505</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b15f5b-ebfa-4d59-abfd-52d728e5b377</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b19973-2ce5-45b5-8ccb-4eacf9db221e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b20d0b-c3e0-4c1d-8f4b-769d1b814528</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b2b52c-34e7-41c7-b636-742c90225f0a</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b4f1a1-9af3-4e6e-ae75-dac762bcf042</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b548d8-0c23-44a2-a916-b4eb7623eb9c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b55637-92cc-4046-8aaf-5cc59c321535</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b70647-ba6f-4ba9-9ccf-9ba313933fd2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b80e79-6d83-4968-b46a-500c7c327f0b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b90df2-e60f-4d3c-ac18-ce4b2c3e97fb</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2b95535-5044-40b9-8878-602877ae4f53</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ba855d-1c11-42ac-bf77-7776d17f5818</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bb1e1d-31b6-4301-b042-d82de8379524</loc>
    <lastmod>2025-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bb31cc-1858-494b-8cf9-31906a11e2d3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bb6ff8-63a2-429b-b0cd-a22f2075183c</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bc2b36-773d-47c9-b1e8-814c0eb90a75</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bc9393-e038-45cb-ad86-ca0e7e767fe2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bdd10f-0470-4157-9bed-892a554f66b6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2bdf7a9-4b65-4539-89d1-5986331574d4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c02480-a162-4866-a8bf-7c2b8bade950</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c03adf-8bc5-4da4-9e69-1fda2d311483</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c13f80-d4ef-4b82-b4a3-670168b6ca75</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c19573-5548-4401-b779-aa17effdaefa</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c254b4-2668-408c-b1f8-cd3411ac5a54</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c46d23-6d6c-4e8f-832f-a619a28194e1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c48573-5bfd-4669-aa4f-0b6e19e5763f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c6777a-f744-42bd-abd3-c932ba3e36a9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c6b42a-ae7a-469a-8f7a-aa133a429e35</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c71665-1f0a-45bc-bd0a-493068c902e0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c76047-6e6a-42e0-b62d-5a591ca67973</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c78267-75c9-479e-bed9-c37efdd07d2a</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c83032-2684-4d6a-97ad-7e5a35f6bd95</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c88ade-452c-461c-b56f-be3271630aae</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c8bc0a-70c8-4593-a90f-11d96478917f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2c99491-4314-4929-930f-0f40c17bac99</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ca0c91-60a4-456d-87c5-b9913da02498</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ca3e14-eb07-4c58-85da-61a367f41fd2</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ca87ca-d74c-4072-80e9-ef62c75a6bb5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ca9160-7c30-45c5-a92a-0357b178b599</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2cb0ca7-6104-4e05-af4d-2aaa10794bbc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2cbe678-625a-4c80-8b06-08c477a766a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2cc1efb-31d0-4edc-8e7a-2174a4ae5fd4</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2cca651-ce65-4326-a8fa-5eda41f029bb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2ce3d5a-22e7-43b8-a03e-896e859d613c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2cf97b4-dd53-46ee-8230-189080647b07</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d00ec3-e05c-4700-a468-0a10a0b59ea8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d01015-fa12-4d55-825c-dec1596e7260</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d1c11e-85a3-4872-88b2-256a1e60480f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d1ce62-b21c-4096-97f5-75329e0abd45</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d24e3b-96b6-4053-9015-545f3d528d3d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d521d9-9302-4b38-809d-a6aca7e46c96</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d53d5f-f65d-49ea-a250-93f8a8ace2ee</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d7a1ee-9561-4f53-bdc6-2642321d8555</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2d90875-2084-4148-b0b7-63eeeae84db7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2dab47f-8396-4cfb-9682-bcb468f15a65</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2db3691-5826-4395-8d6a-c6a9d8512074</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2dbfbba-3557-4e5b-97c6-9b6d3cc96aa8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2dc948a-6ed1-47b5-92e6-21eb64a3da5d</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2dca581-d8d5-4bdb-814d-3de0521661a9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2dce9c3-14c5-498f-aaf7-a72633ad8d9a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e0075d-eff2-4629-9f4a-daa5375c8615</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e04da5-9ffc-4144-ac71-c042ef8b9608</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e04f70-23b5-42bb-a657-64bd662f8054</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e1c6ce-b3a3-4365-b8cd-1d8ec7718d47</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e20f18-ddff-4adf-9bf5-9176455f08b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e3938f-70a5-4c77-b943-471b500d0b63</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e3edff-c749-44d1-a863-84a2abc01316</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e49f77-7a6e-42da-94d7-0347fee87482</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e5ce85-5cf5-46bd-be29-fecb9343a961</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e6c62d-f886-4cf1-9e6b-b4d0943a6d20</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e7493c-27f2-4c3c-8d4e-bce84a228de9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e77383-e1d8-4bce-b3b8-fc0e34d8b232</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e7b6bc-248c-4f59-ba92-c20bce666ede</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2e9d6ef-d735-4386-8815-62caa6f23074</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2eb9653-8e0a-4a75-b011-850d24e7cfe0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2eef29a-d74f-4918-a9a7-37d3baad4356</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2efb474-aa88-4cf6-97ea-9fa6f5061062</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f09371-8d52-4c5e-995f-c00eef4a67e0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f0fada-006e-4b2f-a7e5-933cd9690a49</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f22e61-05e3-4a14-97ea-cf6b67d427f7</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f3210a-7a6a-4500-8f4a-2b502a9ba83a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f39f43-ec8e-4add-950c-9f656937de23</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f4c634-31cd-48f3-b221-a4df461aef1f</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f525f7-f480-48a9-a3f5-3b49d32f1947</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f56038-eb1a-4610-9a0c-49eff4d9baab</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f5b565-c2c6-4004-b02a-a50a0ca73402</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f5ee85-60d0-4513-b63d-d7a1dde2b960</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f5ff08-5b53-4a0a-b6a9-01f8d97f4b31</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f61541-e23b-4fbd-b006-e28c35b049ea</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f643ee-6d17-413a-aaed-08ce6c5022c2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f653a6-2f9f-4987-a200-2c4201afa926</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f69bc5-0dab-437d-80b7-2836e141d789</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f6fd80-750f-4fc4-854b-4f46defbe5a8</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f7e31a-39a0-4dfc-9af0-34b78cfb3635</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f7e9aa-f834-45c7-9f35-8778b08e5c3f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f81c2f-a9a7-494c-936e-389ae1a4e761</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f82002-6be3-4505-83a9-3856a39ec5f5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f85309-de33-43f8-b581-1eaf203985b5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f862e6-d955-4e1d-a7a1-c30cbe9a9c11</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f8b176-1e0e-4bce-af9d-11cabe50d431</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f95535-e708-42de-8bef-8ce48855d5c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2f9edae-2ffc-4531-80ac-8ddd96d13081</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2fb7388-4a8f-42da-b812-ee66b57b97b0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2fb81a5-5d22-4545-9478-cce8f73e7964</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2fb8cf4-e676-4213-a78e-ee8569736bf3</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2fce692-ef38-410d-900c-6ed54c3c5048</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d2fecb25-68c0-4860-a29a-e8bf0fbdb3f8</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3005bbf-9652-4c98-91df-66c4770757d1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3010e0f-6848-424c-8330-2be3c4ae32db</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3013656-d011-4fd7-95b1-eed093fbc74b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d303400f-c55c-4cf0-a27b-d4438f277875</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d303b9a2-a13d-4da0-840f-b864955b1914</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3043226-d97d-464e-8f5b-5cb7293e6316</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3045da7-d582-4bf9-bdf9-89985e8ba691</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3055419-1703-4b09-a5bc-5da89ad9b658</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d305f666-86e4-4cb3-8ef0-723b4102837c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30610b7-b829-474c-9507-9bf389b721cf</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3063779-0ed4-449e-905d-d7f58b04616a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d306cf4b-67b5-4caf-82af-d95cac8c84b5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3070770-6a45-43e4-afee-71ee53298aa6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3082eb2-7b11-4847-b44c-d0a21a646078</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d308dcc5-b7c5-416f-96d5-7ad67cb0525a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30930f1-9de6-4146-a818-4134a00cb48e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d309be64-5b96-4075-9a46-2f7ea00eb2f1</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30b534e-ef4c-49fa-afa5-f34cfe189024</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30bb348-70cc-45a6-97f6-4b8cf66e7d0a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30c1fa0-38ce-4d34-9030-72e6d9059a14</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30d1eda-fe2a-4354-968d-330e6f33e8df</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30d2075-ca63-4c5e-8215-b5cd5d34dda8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d30db49d-8508-426f-b9ce-06f018a965d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3103b21-0de5-43a2-9bde-0ac0bdda2457</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d310dc30-e7ab-488d-8b98-9c02455b37dd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d311b7dc-b13b-4541-aac4-d9d5c32794f4</loc>
    <lastmod>2023-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d312af5f-1566-4483-b79d-7294d9f8f8a4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3130001-2233-491b-808e-056bd73e25eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3135fd7-8c92-4fed-ac28-55b475a76a94</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31454cd-b024-440b-8fd6-c8b782727a82</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31479d1-57af-492b-b9fa-d7dcc2ad3249</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d315190a-7ab2-458d-9ac8-ef450a943140</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d315dade-d7cb-46c3-a903-f31cd04b5be3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d315e95a-d58a-4a63-9383-83581768e2e4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3160fb2-e9ea-4a2f-9f4e-3b72719bc969</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d316a424-9040-498a-8643-096794bc009c</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31764d5-5a03-4c57-88dc-44583917feb6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3178b19-16a9-457e-b736-f6246cbf0866</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d318bd0d-b199-45e6-9ae4-57b0a8cbe423</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d318e620-6c04-4181-8bd9-df266e952d52</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3190332-1812-436d-bb42-dc3a84d69a6a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3199205-2bcb-4679-a7d5-f7ca2b85d8b2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31aa32f-2b0b-4b0c-966f-2926c3b509bb</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31afa9f-a7d3-4422-a842-c463648aa4c8</loc>
    <lastmod>2024-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31be000-d624-4216-bb50-a506bb14054a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31c7a0a-9786-4633-b046-26ff3f7be341</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31c855a-cde2-4e12-b6e8-c2b119201bee</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31c9aba-32cb-4ba2-b10f-1a6b4d1b0a01</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31d6f03-b9e6-4112-8696-9cefd5a33a78</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31db212-aed8-456b-81b1-483599325083</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31e3ac6-be7b-4f43-a684-bd677de31433</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31f993e-e160-4a59-9630-23c4e711f6ea</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d31fd3a6-7d33-4565-a6af-fdf2fc689578</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3204be7-1c42-4a7a-b8fa-3a583a369612</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3205f47-f00c-4244-b414-156e72513c4f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32218a9-5566-4805-9485-5bb39077dee4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3225281-3116-4d30-9c39-7a2eeaa5cd02</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d322baaf-f57d-495c-8250-7785390e13f9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d323dc21-7362-42fd-90c8-73e7cbae8b10</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32494a4-dd04-41de-8be0-b9055ea16212</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d324a9aa-d819-436e-a95e-54dc6c6fac8e</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d324d2e1-bfbf-4415-9b9f-bb0f82079d8f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d324ecfc-2fdf-4d3a-8b1a-5a2dfe4ea44a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d325956d-5b26-411f-a630-649fd7bb6799</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d327ec76-71d8-48f1-aac4-fadd8a654969</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3288f8f-9a88-45c9-82c0-7737d9c18095</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d328cca8-ca6d-4563-85b3-726d63afa444</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32b7dc2-5273-4eb5-ab59-d12d4726bac9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32c1f36-060e-4174-80aa-fcee10c2aa84</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32c9ee8-3145-4e3c-b243-f52e167bb66a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32cdaea-b6f4-4cf2-b07d-759f2e996a62</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32f403d-5d30-4edc-bea2-3d467b3a6a6f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32f8593-8d21-460b-80c2-185e9ae3f5f3</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32fe44e-350b-46ab-9eb5-da80e373c0de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d32fe959-17e3-4e73-aefd-54b47cbfd982</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d330f67e-8be1-4701-8fdb-c76a4f8c7214</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d331dc3a-2ee6-4cd3-88e9-72bce0dbe633</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d332492b-58ea-424c-8c11-42f7dbf1e70f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3335d2c-37bc-485f-9f72-19953f3064c1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3339fae-9ae5-4266-9974-46c5283ab027</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3340ba2-5772-48c8-8b97-7b0a6fc7896c</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3342bcb-f5ca-4be4-9ae7-57d6636ed97b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33477c1-cef1-4121-9eb9-56fd7bb75b53</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3356f57-24b7-4559-94de-b09f6fb573c2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d335705f-85ec-46be-85f6-7cdf94263a01</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d336226f-652a-464a-b54a-2b675f9f271f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d336a17e-6418-4aae-83e8-746ab63227df</loc>
    <lastmod>2010-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d336f917-3659-424e-a586-10c183fae7ec</loc>
    <lastmod>2020-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3371e2c-5da1-4ad5-ac43-126d5f16a629</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33736e8-7a9a-410d-b8de-a019448d024f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d337fc22-bd0a-41fe-82e4-545e4086f7e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d338005d-f8f2-45f4-88b2-616c455b31c7</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d339039c-6a4c-45a7-b833-982f939cc1c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33b5e18-d703-4e6b-b51f-717ef5a7de8f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33badcd-1098-4f90-b2ea-148355202be8</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33c8b20-e7f1-4f65-b8ab-41cfb9ecd837</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33cfe55-5754-4a20-b966-64f2297285f3</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33d4c9a-1e58-45a4-8f60-38ff73107f49</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33d9169-8ec5-4b58-9148-9f8222ce376f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33d9c7e-be5d-4ce9-b8f0-e891129fda3b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d33f901f-5e77-493b-91c0-ea6416c9ddc5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34155e6-6f46-45fd-ab43-d8dacf63ed1a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3422666-3800-4cd0-b3d3-dd5439d66c5e</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34277ca-8805-48d9-9712-3c41eb5d83ed</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d342c6d7-1edf-4432-a856-e033e0c2d1cd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d343e1e0-f366-4700-a24f-e28f3538bbe2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3442cbf-76d2-4c12-a3ae-7aad3b3eaef5</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d344acaf-c1f5-4979-948b-66465e2a714b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d344bc10-789d-40a4-a9c5-4f6f010a8dd4</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d345f9fa-2fc7-4a2a-9e55-999113efaf83</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3461b2f-e6b1-4690-9e8e-9f1771691b81</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3465d43-74ce-4aae-9840-00d8db46522a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3472243-c15a-4a84-8151-b0d8d01617ff</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3476e42-6cf5-430f-88aa-d212522893ca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d347e9ca-f126-432c-a8eb-1fa683fa2789</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d347f229-66f1-42c5-ab5e-7370d73fec13</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d348f59a-e0c0-4282-b35b-eafa80844e90</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3492227-fc14-4fa8-8ba8-c6b30ee72245</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d349ae84-d13e-47e9-a848-6ff235b38dd8</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d349f582-62bc-4c49-8900-6db1708b548e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34a6bd6-41a7-40f8-92bf-1dbf5cb9804c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34b103a-ebe7-4f10-9504-f0cb546503b8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34bee8f-4dce-4f68-bbb5-fec415c2ab6a</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34cbce1-8fc3-45cd-b730-c796cc1e9adc</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34d628f-f9be-4f2f-be1a-f189e1297abf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34e309e-c978-4282-ad5a-9b393503096f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34f7fbe-0668-49d1-9363-67bb4c8fe571</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d34fcec5-edd5-409f-b994-2e3813dfe9bd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35146ed-36c0-4b63-93d5-378184406a88</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d351638c-80bf-4b72-9f03-6300757c081e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3519775-2621-4ec6-b2d7-c72b98bc82a6</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3523394-2069-4aa9-8e57-c248e6e5ba9c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35465c9-e445-40e6-a0c7-79eb03ac685f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3549eea-4bfd-4c81-8324-d39da5f1ae40</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d354f953-8c7a-44db-8c7b-40168eb3fc8c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3556c4f-988a-4eed-8934-42ffad06f479</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3556f65-6a19-4db0-bb5a-34a4b20c63ed</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d355d6b2-d168-446b-b332-2b7d4511be50</loc>
    <lastmod>2023-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3582bb6-6943-4b1a-8308-80e81e55329a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3585c18-5bb7-4eda-ab67-da9660676a42</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3588a27-1500-4594-8385-0d3f2c49ec7c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d358ebb9-4c73-4918-a193-8d9c91ba8f9b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d359ce24-6234-4aed-998f-fe0053b5af0d</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d359e36e-dae7-4a98-9dbb-64b4e699c6e9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35af3b4-3925-44ac-9f9a-c5b95086f1bf</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35bf171-e63f-4936-9894-3dd2b5e55748</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35c3861-6297-402b-9bbf-abaa827ece77</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35e3284-5980-461e-abf1-2696b43889ec</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35e6361-c961-4ab2-a673-41781b8fe882</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35f0547-5469-4eae-89e1-eb022d5335d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d35fe82d-6688-4571-b90f-cdd269c51bed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d360cd70-e0c6-4f80-8839-23cd3ef18b96</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d361827c-01d0-46b2-9c9d-18376fd944c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d361a42e-dc8f-4211-9b47-95c8e0f85efd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d361d805-5e53-47a5-8c13-c7989a00037f</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d361f5ed-e3ac-4973-b017-dfd58604ba0f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36393b5-0467-409f-9ce2-7d45ee099634</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d364d5d0-500f-4d95-ad7b-17ef9996e5d6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d365b60e-dee0-4c6f-aaa1-b3f711f74772</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d366a363-be9a-424b-9ef9-b5d1220181e6</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d367265f-05f2-4e3c-8df1-81e1b61ddf48</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3678a08-abd2-4458-b569-607940c6ca3e</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d368521f-b0d5-458e-9ce6-fbf5dc0e3c3c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3685442-e228-4f74-b016-ba68ba5223f0</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36910d6-bd4f-4aa2-af12-3863e879b1d7</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36a41ee-4ec9-4d2e-97e4-635e8a6b3a27</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36abc5d-896c-4211-b4ba-35c9bd290f36</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36b199d-7283-4ce7-a274-396e0c3c2e2f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36ba8df-bee4-40e2-9db3-ae2ea66b03bd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36c44d2-f237-47e3-ad6a-bcedc597a42c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36d1b26-a809-4513-aebd-c559017f87e9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36d50ef-3352-4c5c-a539-4d5d1d0274e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36d9ac8-59ef-4ed6-b91d-2e830f7c9078</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36e096a-7360-4ead-9921-8dc8e0bd363d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36e7400-b0ca-460e-8029-b20593a62a9e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36ea18f-f2b6-4ee9-85e6-f51dc163271b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36ed89a-60a1-4e49-ad15-e60d15568a5b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36f39ce-86d1-4401-88fb-b6b6f777c60b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36f4615-a84e-4f9a-a480-e1c82219bff4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d36f952f-d8d2-4de2-bad7-070836f19824</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d370ef2b-6ed5-4f8f-bd59-b10631b37921</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3717ba2-44b3-47a3-b7b4-1eba92ed620c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d371db0a-f515-4a04-b5b4-cff737692e62</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d372e8e4-bdd9-4df5-b766-ce31872763fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d374379a-e78b-4bee-8937-c6a834cd52d0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d374b6e8-878b-40a4-94b2-6c7e12a1b3a6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3756f5d-88fc-40f7-9dfc-3fe002b425d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d376e47a-e101-42a4-9c2d-3444528c8b9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3774517-3d6d-4489-bd01-9c87628773b4</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37787f9-b7c8-4b63-8b6a-d4d41977cd82</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37835ec-9b0d-4634-bd1b-f362624bdad1</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3787bf4-6355-4687-98f1-4eddfcd6b1b1</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3798a76-8a3d-4d74-aba5-97a7a2f58d7b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37b6379-dd2d-47d2-91bd-d2ba9aa3e5b1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37ba470-da3e-4211-82e3-27adaab444e5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37c5904-34d6-41e3-8c28-d7bb359c6bc6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37c9aeb-b1d9-44bb-9d72-4dadaf015bb2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37c9d19-c2c7-4e43-a94a-bf218d06aac4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37e3123-4f1d-421f-b833-ec82ddc5371b</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d37fa23a-f54b-4c73-b5ca-fdd85660d9ca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3804943-a372-43cc-a561-1b1ba94e0be4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3823a04-c4e3-4a1a-8dbf-e3ba8e3de86d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d382865e-b2eb-4ac9-92dd-7501783fe60b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d383b18b-8130-46b8-a519-0b73d6db9c70</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d384be23-5a80-4adf-bfa4-a44b2572addf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d385304f-f723-491e-967c-d5c2797711d3</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3857905-4128-4414-8440-5fd90f8d1615</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d387c574-da64-4ec5-a001-1522f127f583</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d387ed50-0460-42ee-84c0-10dfb7d915cb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3880857-a398-496e-acf7-12f1d96f1589</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3886036-2a37-44b7-b49d-674ebce35493</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3886413-32b7-42c4-a982-320bbc9ff1c3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3888ba2-6082-42e2-9000-9600fb3d1386</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d388a2f7-19ae-43a2-b1f6-210fe22196f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d388a96a-0866-4178-8ffe-0a4a2d4219ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d38a27fb-1b52-4818-9d2d-9f2600e8cfd1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d38ad7b2-ddb6-456f-a0d6-a3ab5a705b4d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d38b9f2f-a2c2-4758-a5ca-80b69850b086</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d38de418-dd0b-4426-8ec0-8d5d6de3a261</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d38e4a76-300e-434a-9cf4-efd776e9b1d8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d38e97b0-ee1a-459b-a396-5e59926c6b49</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39058ca-588c-4b56-aa7a-6e6cec1043d0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d393795d-e5ab-4f9a-8c40-ac0814db63e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39499d0-264c-44bf-b333-ec236989005c</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3958624-9593-4615-80f5-8dd35a947ee0</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d395ed8f-97f1-4185-a9a7-1dd2ca6aa4be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d396cc2c-7701-4a8a-9afd-6205f479f9b8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d396d13f-46e1-495c-a3c3-a492630df7df</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d396d6b1-4e90-4d18-9cc1-e2e2217a9ba3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39715b0-ddbc-4eb8-8d68-44c34c6b3eb1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d397ad79-4b6c-4cb3-b654-b7706b318142</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d397be0b-d6d0-4e2e-b940-f02a12b2238b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3986dbe-1b1b-4a9e-809b-3c18ef9ccc84</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d398beec-773f-46bf-a64f-4e0fde1ec2d6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d399532e-39d3-461a-a5d8-3b8e67e301da</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3998684-7e4e-4fe3-ac2d-4607d2ce1c3f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d399974f-bea1-4cf1-945a-b0ac08f21b89</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39b1edb-5ba2-4b36-abcd-9cd7380c748a</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39b9c9f-5d3e-4369-a13e-1ad5b03c1747</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39c081c-a31b-492a-8e20-9db4a1c6aef0</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39c9f6e-a204-49f2-9175-c9487cd1659c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39cd52c-694b-461c-a768-fab466e06341</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39d31ab-3e47-497f-b611-8877937cab5c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39d6b17-fcae-4638-91ba-1d83481ec4af</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39e571a-4653-4fbe-b2a7-1be8d374ce8a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39e9013-2e7b-43ee-9603-6b130b325e5d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39ea587-1e40-4a63-bcd3-9eef2427c3af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39edd46-d538-45f8-bca1-98da883f3533</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d39fecf9-ecca-40c6-a45e-1f6d22843f29</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a14850-0448-4050-92b5-1ee4a43088f5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a1c856-da60-4cb8-8d50-ecb1002a2a69</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a37935-775e-4c73-acc0-7fd285744d1b</loc>
    <lastmod>2021-10-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a40e26-d3d5-4876-ade0-10bcb3aa28b1</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a4e9a6-f48b-4706-8320-8dcff43871a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a4ef8c-7011-4305-822f-a0a32bc789d8</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a6ee10-7764-4633-b458-496570af167f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a73600-0c84-4999-a379-edc6e2adf206</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a883f3-cf1f-4976-9f18-2390b99f148e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3a9a88f-b550-4ef5-9fa7-bc8baecf2a5b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3aa2a07-85ef-46e6-9880-3667d39ea19b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3acd2d6-a58c-4d80-9354-e0d3a855c466</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3adec16-d4f7-4823-9c9d-4f3195e3646e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ae915a-8996-48ee-a801-f3596009aae9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3aeaacd-18ff-4dc9-b19d-eb1d07b15278</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3aecd09-8369-4869-b827-1873e4cc829b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3af726a-408a-4664-a653-f8073923df2b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b1b45d-2a4f-4075-a621-1030316e0bed</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b2bb87-0d08-4b3e-8d0e-87711014663e</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b354c6-0fef-4238-ba32-f0a5c90a5e2b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b36de3-fdb2-4864-bb53-74ce136d9f7d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b388d9-7bd0-4982-954d-9cc7c1a86a3b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b426b8-c8ad-4d9c-8079-7042e8bde6ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b506bc-dac6-409a-87a3-e1a2461f19da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b55928-cbf8-45d9-94e9-5e1c9ba86777</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b58e82-a9ac-40bd-ba65-f6e107839ddc</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b60ead-4211-4eb2-939b-3b13454230d6</loc>
    <lastmod>2022-09-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b7ce06-bede-491f-b39a-796fe6ffc30b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b8e5c3-329c-4137-81d4-0a1e081d1617</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b9f159-10b9-4065-b5b0-8fc42ef0d764</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3b9fbbd-bf0f-4b66-b2a0-375be3d9fded</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bb7ffd-8414-4f6f-ac47-6d7f4d91d49f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bb9eb1-165f-4a9d-b6c1-0e8e7f9be2d3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bbe228-415a-45eb-9924-521ec889d8af</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bc01e6-1da3-4aa9-b022-538e9f0bdf96</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bd69ef-6111-44dc-a179-b23c67d2ac16</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bdac32-0c22-4972-918d-3eed2e412ce5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3be5d45-7de2-4643-b1ec-252a9287a01b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3be8a79-9d11-44a1-8ec6-1da4a1c98ac3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bf978f-1112-4604-a8b1-7467cbdd141f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bfa23c-077d-473b-a859-ada1937b4068</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bfd63b-4f8f-4e49-bcb7-69c0a7d592a7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bfe01c-056a-4701-92fd-44e103a8bc01</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3bfea9f-e22f-4b5c-a73b-502fec270493</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c0f089-6b55-490b-a76b-200e93032ea2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c15326-b701-439c-832f-73f1c2291043</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c17560-f293-4eff-b971-2ca8da4d6921</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c20491-1d51-4fa5-85b8-76f98b7930e6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c20b3d-943a-4035-bbe5-c88844dce320</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c2d369-cb14-4d51-89a7-fc31830766c2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c35b22-e804-4b1c-abce-4d2b4f8cc776</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c4171a-3b76-4ead-8aab-d2fac24bae79</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c4620f-7110-4c19-97cb-f143fe9d542a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c5631c-baae-42cd-868b-6ee66863ed8d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c6cdc5-d6fd-482b-80d1-dd20fde401c4</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c6e6d7-7422-40b6-9ae2-7cfe22b1ad75</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c6f38b-a0df-4c1c-bc2e-842679763451</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c7788d-bed5-49a9-9249-7f45b4fd25e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c86fb9-ec21-4b97-85be-790b22db1aed</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c8cb5e-3694-4f80-b0c2-418a1804124b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c8dec0-887d-4c4e-9655-cd313d70e4eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3c9eeb9-5f8d-416b-ab91-2bb7e4209329</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3cae2af-eea6-416d-b73a-048afe96d393</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3cc6379-fd54-49f7-b19e-b613b92b9b84</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ccf5c9-1894-44c8-89de-a193432715bc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3cd8cf3-f156-4d64-be40-ea082627fc57</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ce08d7-0bfe-42d1-8755-f9ab4c8ccab2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ce792a-9fa2-4d49-876b-3359e18f8ab3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3cf52a0-2c49-464a-af57-526ab7547ec3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d038a4-823f-465e-91f2-fdf18a4f27e5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d0982f-86d8-483e-b2d9-c7176f55641c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d12fad-0a3c-4f67-8e79-08a7b1bb0fcd</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d2929a-4bd7-48e3-96ea-0f527bd2fae9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d3144d-b1e0-41bd-a50e-c4f91626e7bc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d39504-570d-4c7e-987e-d8685051e6df</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d3c36a-80dd-42a1-a04f-f997537e0657</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d3e18c-3890-4302-8d19-2ff7e9e48c63</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d51ce5-7949-48ec-b6e1-5a2d66a28629</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d586e3-7513-42da-a7c9-6124a8eccab8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d5a5da-596b-4f87-9ca1-c8fdb30ffd20</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d64e01-2975-4d5a-971f-f9fa6321fdea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d6da94-27c0-41e8-a817-e6129be4ddd7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d74cd4-f0c3-4a52-8a7c-b035f72e1554</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d8214c-f75d-435d-89c4-c04b4e4d25b7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3d84fd8-3026-4c55-8242-2bd3fb0a3c0f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3da6e7a-d507-4300-9b32-97533173e9e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3daf969-51ef-49f4-a5ab-a64cb78fbaeb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3dc0078-484d-47ad-9f18-6f0e79762259</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3dc1e84-3d13-41fb-9065-ba3227506bdf</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3dde7d4-d081-425d-b7ed-9afd78daee19</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3de3aa5-a9b8-4429-961c-0093e191f278</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3df6de6-b687-4c2e-8d37-550c0f80e895</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e051e3-5e01-466d-bbf0-a5ea4e4741a4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e05b8f-250f-443b-99a8-9f80283c0a82</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e08e4c-2bf5-47d3-a690-96edb8f42ca3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e3d2a4-70ce-4966-910f-e5a57c58e851</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e4253b-1e0f-4dde-bdee-5aa10c46b586</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e43841-a6be-4ace-81f5-f9e7bdc79366</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e4c90e-4114-497b-93bf-f01392953a50</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e51cc4-a63c-48c5-b662-da1d928354df</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e5c48a-b1dc-44b6-a541-94e9db11c63a</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e6c868-f528-48df-81d4-541d15e65358</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e71f51-832e-4d99-97e2-cd99c7a46ad4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e725e2-8d26-4a2e-8451-94d82e15db77</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e72713-534d-48b1-a999-2a9e86f8eb7a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e784da-e084-46fb-a30c-b7eda63076f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e7ab2c-28b0-4634-bc8d-17aa8fb9a170</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e7e200-4174-4bd6-bbca-c97e0ba5fc4a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e88c01-82a2-477c-887f-f9c82cbbc687</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e8f793-3f0d-4c79-965b-d8d9404df2b7</loc>
    <lastmod>2024-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3e9c74f-8290-4c17-a647-fc1ee79dc23a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3eb529a-34a4-4311-b064-23cdb1e5451f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ebb8e2-1c7c-46d8-828c-ea676faf916d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ec1c18-02c9-4640-890a-0b577b753078</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ec83c7-3399-498e-aa1a-4dba4ab6cd01</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ec932d-752f-4496-9c1b-2b207d76868c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ededef-701b-47d2-b26e-b74918fcace3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3eecf20-0959-456b-97ab-5aa943da7391</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f1e29c-445f-4e51-b315-61fabe59df96</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f1e8f3-b18b-4852-9afa-4972a20dabbd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f23c6c-be7b-49a4-b58c-db17df9266c9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f25f0e-c1ab-41e0-a250-765b2749aeb9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f26bcf-51d5-44ca-a14d-27a0cf5e9dbf</loc>
    <lastmod>2022-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f4b63f-574c-4903-8d3f-b881f7737719</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f6048a-1a0e-4713-8de7-f45b27e42e05</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f627ff-e5ac-4268-bb17-5da1d5f206ca</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f652b1-6899-451f-8309-efb853d8bddf</loc>
    <lastmod>2019-10-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f662d7-dbdb-45b6-9d3a-e940607b19e0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f72137-549d-41f4-973f-558ef0e7ffda</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f73ca6-2eaa-4369-b48e-a2030f5a59f8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f787b0-02b1-4dd5-bf89-86fcc5d28ae6</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f7be88-2e74-4827-84ba-3e0abdd172ca</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f920a3-9896-4d7b-a431-9e1030362c42</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3f9a2ba-c6b5-4dcb-b041-f5e3866d4414</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3fa36cb-f15e-434d-9677-09d889de2d2c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3fabc90-61b0-4d1b-8f66-051b65972044</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3fb8a37-f057-4e74-b4be-7009a434513b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3fd717d-3305-4b71-9c77-bc70bf527008</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3fdf93b-abcb-4bde-ad85-433a04afb273</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3fe2027-cc65-4bd8-ad0d-0884fea8b9b4</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ff7f95-e4eb-4eea-a94a-542388e4e8c3</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d3ffdf3b-ec47-4837-94dd-f31fc08c7d0e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4004b73-72ff-4b44-a7e9-b6d6326b915c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4005f09-1d77-406e-a322-bdf07002aa40</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d400b274-c8b6-467d-ba45-7474e06d66e8</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4015459-429c-46a0-bfa3-dc53a27b6aba</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40211f4-e589-433a-baa7-cbd71350142a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40373ed-1097-4888-8888-f8d35a27abcd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d404d639-c9aa-4f71-98ee-1454baf5e93e</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4051626-0e57-496d-9184-ee345a34490d</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40555be-3b9a-4e09-a581-6a21bc21bbec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d405f74e-09b5-4bd0-8c39-d65a344c7824</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40667e0-5e84-4bcd-8e9e-a571cebbd983</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4068d32-1897-48da-847f-a973c93d7ec9</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d406d4b7-8df0-4293-895f-4d425359d592</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d406e439-b851-4ccd-a11d-585157721b5d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40718bc-98d3-4662-97ff-d2e785ff0398</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40722d2-a667-45ae-af10-a03e5a3befab</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4073954-e9f0-4082-8d8b-99a5bc2d10e7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4075e31-b7b7-4dfe-b931-7008be085d92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d407c74d-dd62-45ac-8523-f7757700a3b4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d408149e-8121-40ab-a0e2-fc3554d4491c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4083158-92ef-4fe4-bbc1-e154c0242a85</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4088bf0-7b24-42b1-9d9a-7fc3cd1b49ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4098f40-c05d-4bc0-8692-25643f70fd13</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40a23a9-d882-4700-af6c-e9aa56430274</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40a37b4-2d35-4864-9b54-a15d41a98296</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40b8362-bca2-492e-a484-c1e71691f93d</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40b8d8e-9c28-40c4-aac4-0e7c5a7272bb</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40be4c4-ea60-4835-855d-3b8f257fc4b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40cf2d2-24b3-4330-a14d-711cb14973e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40cfe33-51eb-43c7-975d-3922b6cc8726</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40d645a-aa7f-4b38-8c73-4e128b38f803</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40d6b67-fccd-447b-941c-63f75ba54d2d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40e3204-5d64-439f-81de-b710eb2f479c</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40ee2ec-4202-4c76-a5e2-a2f1751c3050</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40eef58-384a-4ec3-8a65-11e68acf7228</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d40f1530-9ff6-4b4f-92fb-f393ad7c65ab</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4160fc2-4be2-487d-817b-91f8cdcfe643</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4165d56-e103-4d41-9885-343bd4317fd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4167d3a-258b-4ef9-be84-7d24e461086e</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d416b3de-be61-4ea2-bb41-f43de795b44d</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4170462-d705-4813-8e3d-44cea0fb190d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d418bea0-ad70-447a-a8bb-ddc98fdcceac</loc>
    <lastmod>2020-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d418d977-8df1-4393-9e4e-0910996f2ee6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4190bdb-db2b-4d51-913e-67faf8a2885b</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41a1460-142d-4dcc-a272-c6ff0d1a697f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41b0659-6a83-4d10-83d0-fe496e8b6921</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41bbb80-ccb8-4e2e-94ab-e4081f44506b</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41bf75f-958a-4746-9976-23c47b96bdd4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41c1009-230e-46e3-a2b7-3dc61286ce89</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41c256f-9958-46f4-a84e-7fd29249a1df</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41c3bc4-a3a9-479a-a067-b69bbcdd1f00</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41ca808-80d0-4f75-8ecc-b73d25a8bf77</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41d88a5-82ed-4852-b918-3cb3fbe932f3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41e116e-301c-418f-881b-58dc2eaea654</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41fa53c-4b89-47e0-87dc-0cba39583071</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41fb62c-0bc1-44b3-bfc4-e89f7985be47</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d41fe56f-1812-44a1-bbcd-8a79e2738710</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d421202a-e158-4c3f-b01e-dfe30cac322d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4214dd8-278a-4ebd-81be-af1064cebf51</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4224682-003f-4fe9-ab08-3b04c332979e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d422b0d2-3094-4c53-9710-1c74eb1e41a3</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d422b586-a376-45de-9e4f-2fbd071a54ab</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d423fde4-2adb-49b7-8a72-17f4d3c8140d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4251e19-731b-489b-93b6-fd28d4191767</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d426372c-ac53-4365-80f0-ab4dca169821</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d426bd42-8b10-49d2-b9a1-38f2eb777d38</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d428b966-e8f5-410b-ae40-e997bc2d7a1f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42977d1-8d53-4b6c-b7b7-c67bd755c4d8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4299ea2-305f-4b21-acc3-5ba1a8335165</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42c4e0a-382a-4934-afdc-5c43b3e1ee8e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42c89f4-725c-4c7e-9a53-ca4fae91d09e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42d6543-16b3-415c-9c27-2faa4734adfb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42d7829-6bf5-4b0a-a868-02ae7aa39e75</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42e9ef9-5803-401e-a09c-b8d35437cbb9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42ea098-0590-4453-87fd-efc77cac98a1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d42f639d-9aa8-4b76-a382-992672615dac</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4307477-b6f4-474e-bd26-874e0328331a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d431a92a-0b42-43a2-b8bf-d72194dc2d47</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d431d5b9-1695-4f90-afca-b778ae7d85a9</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4331eb3-2e2d-4a84-9acf-45b9e42fe4d7</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4344149-a20b-4380-b423-e7a51314ee0b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d434debc-79c3-4dbd-9d6c-8dab3970aa1b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d43520fd-346c-47e6-b585-c1b15d8ecda6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4357a67-2781-4001-9772-ccb88b1dfbdb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d435a19c-6820-40be-84ad-8fa77bc66a4e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d435c566-e2a0-4384-b0ae-5994e2b5f596</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d436596a-2161-4d29-b354-b3f97404e7ad</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d437549b-79e2-4939-a56d-bc1ac46bafe1</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d439578a-40db-490c-ae87-0d2b047c5a6b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d439f937-9f40-4327-92b1-4b62c0081b4f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d439ff41-03f4-4064-9a0f-386cabb80f43</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d43a9716-1893-480e-8b7a-8af7b662e22e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d43c0cf7-b895-40be-a958-37762ec957e4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d43d14f7-e326-4f41-b06b-eac44f62c119</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d43d225e-7529-4007-9e89-bd6f6cd6bd58</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d43e4a88-9eac-4dfb-bf52-320403e74015</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d440c0e9-04fb-4b0b-acd2-07a2c3e406c7</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d441710f-7cbc-4661-851b-1564deb6a100</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4420e65-3920-40d8-a23c-7ec9819f18de</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44419cc-f049-48ec-8058-16811238a821</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4449fb8-a1ed-434d-8c6d-d2b02f4bfe0d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4452787-1a8d-44f7-8819-7041ff3e3704</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44544a0-7910-470b-8f8b-9bc239da286d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4459c72-6435-4632-af19-adb7a5690ccb</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4465461-bf2e-4833-a20f-5d51414459eb</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44680a1-7cf2-4cb9-9360-9b55c907723a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d446fc3e-72b7-4791-9ec3-5d6b3b39ba62</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44758c3-f396-424b-ab9a-8c5a872b8e8e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44778b0-bbe3-4f59-a3ee-9767261fa80e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44807f2-638c-4137-be0c-bec1b70731c0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d449aaf5-9cbe-42cf-9b4f-2887bd642e70</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d449ac7f-3421-46a1-83da-711f12dcfe6f</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44a30f2-f557-49bf-8516-326ff6222ef9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44a72e4-b12d-4186-b5a2-c510bf0891fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44ad620-a959-4533-a547-ec4072681657</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44b0896-c40e-4ea0-8fbc-0934bf8060a0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44b2411-09e9-4fe8-b0e1-022a9c55b349</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44c8d00-cdcf-49c5-baec-731dba9800d0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44cbf56-ebba-4098-a6e0-c36ecf9700e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44cdfb8-de9e-4a68-b431-a0d5646e0636</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44d597a-3c0f-4ef1-9e53-d3b77feb7ae2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44ea2b1-6f95-4f28-ad80-1fe6f90599a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d44f650e-5daf-4151-93a4-501d8007ea5f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4509e65-b55d-497b-acfa-932b1668b159</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4528f9e-f29e-4e22-84d0-d87df21c3fc9</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d452b9a6-0794-45fd-b216-adb04d23af76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d452d13e-5513-4f07-93ac-a73fd6a63700</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45398b0-f86e-4776-acbe-348d6fb433e0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d453c398-2040-4911-ab0b-198135f509be</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d453e903-d1f4-4adf-8675-d7a8bff2fbf7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4545efe-c768-400e-90ca-17147ea96581</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45475ab-193f-4c63-9b62-43e54e091919</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4548d51-ec7b-4324-9c1e-a1be140c834b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d455391f-a111-4e25-9a8b-c812bfdf49f2</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d455428a-6c43-4883-a60b-b115ebd21457</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4570fb0-0563-4626-b896-683f76ee54ec</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d457630f-4f9e-4199-9e8a-4ca7d7e4803c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4579b82-0b07-4040-8b4f-7fe0ff845281</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4585af1-f3ce-42c5-9754-bed6276ffa83</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4589289-b229-4f9a-bf02-7e7583675be5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d459a7d0-26c8-4745-87ff-da945f243668</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45a5f13-4e25-49e1-9480-1c0ab6782462</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45a727d-e3c5-4915-9738-923784e1ade0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45c708c-ebd7-4098-a43c-e33a8466766e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45d34d9-47a5-460e-aadb-88d55225569f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45dd24e-ba78-452b-83c0-8aa0cc4469c9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d45f9b8a-e09c-474c-bb21-2388874ed0fd</loc>
    <lastmod>2025-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46006bf-b985-45b9-a209-7a21632a8782</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4601eea-55b9-4061-9adf-5308f3b53faa</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d461b7fe-9c13-4a0e-9f53-aed8515dccbc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4626bed-a84a-4186-8acd-8e48125165a5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46439bc-9f50-4a55-afb3-0aa12dfc973e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4647d48-527e-4edf-891b-9002e1831b50</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4649a36-05b1-49ef-9df7-1e7a5e8250b3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d464acaf-43bf-4178-ba66-3f547bf837ed</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d465293a-6e61-4774-b445-04b2491cdc0a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d465c055-6c83-4dde-9349-341e7f9c5b69</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d465f310-2a2d-494b-a66d-7abd969374ab</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4664bde-6177-4b77-a6cd-51d0bdac5743</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d467e3e8-20b4-457f-9a08-dba83c582883</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d468817e-1de4-4548-bc34-94c8eedcd2f6</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d468e9fc-2338-4319-9e37-28a3bc588985</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46a3ca3-75f0-4371-a5d6-954a18dc83c4</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46be180-1f4b-43b0-801a-b1ed1236f7d0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46dd32a-7f1d-4e8b-a27a-1f4ae1311a78</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46f2bad-64a3-45ef-852b-d1f7082cfb1e</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46f3f99-497c-4876-ad5c-511c812f2ebd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d46fba96-7025-49e0-ac94-2b9425b79f71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4702f01-5bdb-4df7-9440-b5d901037ba3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d470a8bc-566a-4150-b4ef-1054e99af73e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47304d5-bc0e-49f0-a423-7894d659cf7b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47376e6-ca93-4022-9b66-65c407782298</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4740363-2ef1-4670-931d-fb4f56e9712f</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4741234-4531-4b70-9ba0-78bcb6e386d7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d474a3d1-b1dd-467c-8540-90dace9f0171</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d476ec79-34d1-478e-bd97-9a34b56ac8d0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d477759a-92b2-4627-9e90-04506e3d06c5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4777f05-e63c-4436-ae12-a3593f1bfd4e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4792130-1a31-44eb-8e17-81473750063b</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4792437-6c52-4319-837c-d878419652b5</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47a0c5a-2b2f-4b52-8b43-70704ec130a7</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47bbb6d-7d77-4935-8b20-aff3427aab25</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47c2d82-36a8-40c6-b59e-e11d1627a2e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47cad93-2431-42fd-aeb6-1f8e973abe53</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47d9bd7-543b-4b54-b172-2b48f29ee1ee</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47dae65-e375-4ee4-8e5d-4f7410a0395c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47dbecc-0c40-403c-bde4-4934dc7b07ed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47df8c0-36ba-4f3b-89b5-a33d309469ff</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d47fa772-d3cc-438c-8a38-4b4418ab8b43</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d480437d-c16e-45f3-a5ab-90fcd7aaedd3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4809695-2cfb-4371-b9cf-b6ba64fcbdf1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d480df40-cb38-495c-bf8d-d67bcc09f03e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4816de6-a382-4678-aec4-8fc669968885</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4822f63-aec6-4afe-9ac5-0bf7242f1775</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4831018-bb9a-4793-a9dc-eb40d7f81821</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d484e59d-1821-4dd5-a0b4-8f53205b96fc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4863935-a9b7-45fe-894d-7a0a70c9c51d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4866ef3-d7e1-4db4-8508-0fc9c0fff3a9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48773a4-8d28-48e7-bd6c-0860d6a5178a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d487eed6-ca42-4bd5-b7cd-c90b4e413c6f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48809cc-a57e-4bc9-81bc-a53a2497c363</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d488107c-d380-47e4-9519-1a03746a92bb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4883a97-968f-4fbc-8bd7-d20059dbf95a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4894d90-928f-409e-bed4-aa631132be7d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4899b42-21c0-42af-a7bc-e1cad0ed1ad2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d489ed7c-9d1f-4baf-82f1-b35d1c956b08</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d489f326-2a76-4b90-8bf2-9b150b86baf0</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48a1b83-5e7b-48a8-86e3-61feccd2b0cc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48ac1e2-72ca-4922-9014-96dd24417fc8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48b061d-2cc9-444d-9cdc-a930e68245d0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48b0668-f81a-43ed-abee-31a0e2399694</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48b1f68-65c9-4de2-be71-c8504f653ff1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48b9f7d-d674-42b3-a9da-2f635a65765e</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48d189e-3f50-4843-aeb8-9c127e339087</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48db6ca-0a56-4a26-9431-2b266c312d81</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48e049a-88ae-4bc2-8d96-29dd42f5adc8</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d48f2c81-be44-4cae-aa6c-91805c25e0ea</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d490432c-45a8-4e64-b775-9ad0405a0826</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4917226-f43a-4d04-b1ab-ece1e71bd2ab</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4927726-6b15-42fd-99c8-4f8775e992d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d492aa4b-6710-4971-931c-96749855f7a1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d494bde4-ed04-4c73-93b7-192c3cccf178</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d494be28-3bbe-4054-86be-032e5beee607</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d495ab5b-1664-485a-bfba-e835b565f242</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4979914-59a0-4dba-98ca-f7a8dff60151</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d497d2c9-3b31-4001-b386-974a39f11269</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4981113-9ae6-4288-8238-10b53b488d78</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d498318b-02bc-472c-9892-b5bf19e45fa0</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d499eb28-81f6-408a-9ab2-111eb7b82cf0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49a305c-9ea1-4bde-9f05-518ecc2a0c97</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49abd87-9e23-4939-a1f9-7047f358e98a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49cbcec-6d25-46d0-afc1-39901b0efa7e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49cc01e-ebb6-4250-b597-be853fa3ae5a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49d03de-c2bc-4509-b744-62a70577cadc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49d9aac-e7fb-4d1f-ad69-c3575240bed0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d49e8cea-6ebf-4331-ab44-d255316ba45d</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a02473-5d91-4245-a533-5ada89466e52</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a0832a-ca2b-4da2-a360-b230a0724263</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a107ba-79a2-499b-85b0-5128edb701a5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a181c6-ec0b-41a1-9399-ce2c9444172e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a28256-bfbc-4a3e-9f41-bd33d91b339e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a2b30d-ce11-4dda-9648-2ac66f25e091</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a53f7e-1d16-4dee-b3dc-0f93a38fd2e4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a5c355-cd25-447f-8146-4065c653a215</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a5fda4-6898-48af-bfb5-e184ae78fc2f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a6b77d-32a0-453a-b6e8-f244f6275885</loc>
    <lastmod>2020-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a6f1f7-47c3-48f5-b386-686dcb160003</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a785a2-4106-4d50-8baf-9ffa083ff93f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a7c236-1412-4e23-97c6-e0ede8ee2b5e</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a93b79-330e-402c-93a9-7676e4623fea</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4a97c11-1e52-4ccf-b632-af2b2517a39c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4aa5ea9-8a2b-4b3a-a485-b1636956de25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4aba35c-438c-4ef6-b300-79edcd0558fb</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ac51ec-da26-4874-a9e3-a7b671fcc5e3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ad8be0-f88a-4a49-9c03-5fe9533da8c2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b0956d-ea58-4449-ac90-6d115c2aa7ce</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b0c711-be73-4f04-88de-50f651c7cb13</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b0e927-fd55-4b9e-8952-0a6446d4ccf3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b18b8e-a242-47b6-a1ef-0d6794be9f80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b1e01a-2b56-4cfd-9099-8e9adddd828d</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b21581-1aae-46d6-9a50-4bc80de2e796</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b253c2-56d8-4e6f-b26f-8313db41cb9e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b30c92-a75c-4ee2-beea-89c44bd24c87</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b3affa-6b19-473f-be1a-c3b3e9e35b22</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b430be-52dc-402f-90e8-5380885b5dfa</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b63f48-4137-4021-b88d-2dc3be586410</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b6d2de-4242-4fbd-976b-c374b5d91610</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b7008d-e782-4552-a28e-cb10f3979087</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b74228-54c6-4856-a64d-a1cd6530841a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b810eb-a78c-453e-b962-e480bca045c9</loc>
    <lastmod>2024-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b829b0-d2f2-4ef0-987e-37e19824fa20</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b898b7-61cc-4ade-adf8-2be06a48dd70</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b93a45-4ec8-4d05-a285-bc9c7e37dd35</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4b954ad-3500-450f-a42a-b3aeb66f5c2f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4bb2601-bc98-4c93-bcd8-90f8f9888223</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4bb3233-51ba-4c83-aef0-8203561b77a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4bd5771-bf6a-47e1-9fa9-6988ad4331cf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4be30ae-0519-404f-9452-d25be5f4dcf9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4bec5b8-e3fd-4ce8-917b-d595a9acec58</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4bed8d4-038a-49d2-b2bc-1caf2313b223</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4bfa4d9-06de-475b-8413-3fed277c60f4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c0222f-676d-4ade-bde4-aca098c0c58a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c08cd5-5ea1-4047-b250-1c37e27e786e</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c0c98a-dd9c-40f6-8a9c-d1ae847aa56b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c1c64b-354a-4cf9-9db5-b1efc393ad31</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c2aeed-bb2b-4224-9290-452e5e13a37a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c39e79-fa7a-4201-89d9-d86b1cc4ee8d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c41311-9303-4fdd-b967-03278a464154</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c454da-4ecd-458f-972c-f78696e2af25</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c48bfc-73b0-45fe-aa83-52bcb0fa5af0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c4d36e-b2ea-4e30-a88f-a64c73160848</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c53a29-bcb6-4b2d-9527-0ca9979464a9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c58d98-67d6-4946-a18e-913ebafc4d0b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c59424-4023-458d-92a6-80a762e6d58e</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c5b38f-8e84-4b40-8fcb-81bea4214602</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c63bbf-6c3d-4e49-b62d-bd47dfb03291</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c6949d-c20b-4424-bc89-dc766d6fb56f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c7358a-798d-45d1-bd68-a665976a481a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c75dbf-8ffe-4884-ae22-9a4e545a1765</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c78ee2-daaa-4133-b8f3-5b264fb36681</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c7b3aa-4974-403a-ba05-fe136698c5e3</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c85a13-278b-4752-8e4e-a126a1a035bf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4c9293c-d411-4407-ae3c-55a59b8c8bd9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cc250c-bdd0-4c5d-b40c-e3a7310f4e4e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cc3705-ae97-44ec-baa0-5b88e8c7eacc</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cc3c82-2f60-4183-9d5d-d5e5c8bef5fe</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cc41df-fadc-4ebd-a754-f4203b7df42d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cc56cf-747d-406b-b45a-5fb9e9a4ccc2</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cc90b0-b5a3-489f-bb28-4f1934db44e5</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cde0af-aa9d-4b6c-a54a-33620ed32c90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ce29a0-ebd4-4de9-807d-56b98a498350</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cea17c-0790-428e-bb40-2cb120135c45</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cecffc-035c-466d-9724-1ca4df8e5faa</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4cf7840-e2a6-4ac3-859d-72170ac0c811</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d03638-dd6c-4d0a-9738-7bcbcc990deb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d16aad-ed01-4ceb-9da2-f5093b5feccd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d1b3ba-09bf-4789-98da-f4b8dd69692c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d1b53b-2c2c-4ae1-b63d-33d23d231a24</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d1ecf7-10ce-47f5-a1df-00e89ca4a254</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d1ef38-c194-443c-ad62-323c714b87f6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d3b001-e18e-43f9-82b8-95ccff0a401c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d4494c-c289-4a60-907a-bd118c133b88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d52eb9-cdca-47a7-a47a-c0fcd855b878</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d67047-d7dc-4e6c-a835-b8d776c7c378</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d8b647-617b-490a-bfdd-59c558b223b6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d98e2d-dcbd-4255-8bea-b4b17236c567</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d9c2bb-4ab4-4ed2-aa61-98d53e32cbc1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4d9ff0a-c32f-4f74-9658-4fbf8b7e16fa</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4dadc1a-d45c-42c8-8e6a-7da538867425</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4dd20b8-3392-4fb7-8702-206c72712dad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ddb4b1-4b63-4522-94b5-de451e57647d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ded63a-7825-497a-9a46-eabb94c2ad57</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4df07c2-b774-4ddb-879e-4c2969a0ad11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e0dfc9-9647-4cf4-953d-f6e026a29018</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e186e9-942f-43e2-ada3-6cf5ee4181b2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e18b6f-5b7f-47a2-b939-282224bf2db7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e1d586-b249-4090-ab8f-90cbf9416f70</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e1d665-a096-4d5a-8b71-753bebce0c5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e21652-f29b-4e2b-abd5-f8dddc4d776d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e26f97-e6be-47a0-b6eb-a231f3820e3c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e2e236-dac4-4f6b-8947-ffd2a9edc586</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e31eb2-26ec-4ea1-b306-9068c3378857</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e3b531-f254-43b7-a8ed-842912ad5736</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e4992b-542d-41bb-b6e0-54abe6e9b676</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e4a279-733c-4b70-a99e-57d6703c482f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e5fdfe-c473-46c7-9538-a8807fa0a70d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e611a7-f28f-4425-b652-32339448c476</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e671c7-2284-4011-ba56-4ea4ceb02615</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e6acaa-c31e-49f8-b8b3-a65b6123192f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e70e45-1e60-4aa7-8a47-2c92bfba08e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e72d5d-e4c0-4fc5-b348-bfdddfd6e241</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e77db4-ddaf-4dcf-9baa-38a182cc73ca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e7bd93-7d8f-4a88-b6db-51b34fc46f53</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e824ca-5c86-4a5e-994e-05fe1f733a34</loc>
    <lastmod>2025-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e987fb-6fe2-4912-af68-60db99b4348e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4e99346-87f5-4186-9ad0-9e000f30603e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4eac5d2-a39d-4517-9c72-4cb2271c0091</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4eaf97b-4ab8-4723-b423-08248b4529a5</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ec37be-e7b2-4148-be01-8e8aeac8a670</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ec5189-b569-4cb2-9c1c-c446ca860ddb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ec5d84-729c-46e0-9046-49c2f2818ccf</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ec8050-078a-4e4b-9b7b-da2cdae9c110</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ed25da-840e-4861-bea6-e739393dbb8b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ee1116-275e-429e-a706-76b453e06640</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ee33b7-43d7-4603-bbae-9e3c212c7553</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ef714e-92f3-4511-9205-91012ed6a54e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4eff175-141b-4e0f-b75f-f3358de82eab</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f0fd9f-9fdd-405d-94d6-ad22b8899b2f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f1b745-5a95-4843-8924-995c28e8158b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f1d948-f469-46b6-9d26-ed32e5f3a540</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f3f251-ec21-4b8a-a5fc-d18bafb4b11a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f42b26-f119-42db-ae0b-120747f799b8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f4f54f-3f1f-4bf5-add9-9ed4916e7729</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f558b7-c712-479c-9f65-fec012f805ac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f64440-f17d-4945-926d-5aa4ca19e691</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f64e74-70c2-4323-b2a0-e1fe34d57ec9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f684ee-e502-4f85-b770-f4640d634c75</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f6ed92-1237-4d08-b399-61a8fd46b291</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f7705f-ca05-4df1-8b2b-3343f8753d00</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f94ac0-7217-400a-affd-888b6dcc229f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4f9f11f-a256-49df-867c-c972d9efb33e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4fa4d34-3dfb-44ef-9069-f679e9f13be3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4faad0c-1b92-4ce6-a945-d6d397f581f9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4fd6241-320b-4368-8880-77ae88d6e5a3</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4fde9f9-4f03-4729-a52f-8934c8c1fa97</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4fe8a0d-535e-44cd-bc4a-f1c190498712</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4fede11-cfec-4c97-9f20-449104c77fd0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d4ff5ea1-e36b-432d-9cbb-d8e27adcf2ee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5000fba-40aa-46a8-b326-7a4670e0cb77</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d500a1c6-038b-4f72-82fc-e282e7a8885c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5014030-3e80-4a80-bd8b-f56951178806</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5020348-3123-4947-b887-092d18010012</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5027a60-cbae-4e12-aa8a-53219c2337bf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d503223c-a6e2-4c11-8ec7-ae288cfc7104</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d503a0b0-a626-42d7-9a4f-d84eb1d55ac5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d504a8e5-b53d-417a-99b6-2d413776fe90</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d504ed06-6541-4b46-b559-003e292a6336</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d50599f4-baa6-466c-a014-b4eda811567d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d505f04d-1597-4cdf-b2e4-ae3102f8dcc2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d505fe9b-1df6-48e7-8308-2b4f5cbbb4e2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d507fc01-c737-4125-8e65-5498b417a65b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d508adcd-fb04-40df-9758-70ebea79d694</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d50a812b-f29d-44cd-9385-3240df8dc8d9</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d50cc1f4-1ac9-4700-9148-57df4bfd64d3</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d50e2b4b-9a83-4dac-b690-6a78e07a0b3b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d50ec803-3ed6-4b4b-bb39-da2c2aa90f86</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d511c87f-9ec9-48b3-bdaa-baadfafdc624</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d511e6fb-3ca0-4d63-8926-8b7552b818f9</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d512079a-66c2-44c3-ad67-81c5e12b531e</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51228ac-d00d-4ecd-88a7-17047803e957</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d513bd18-b3fb-49d0-be7d-5189fc3ff383</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d513e1d2-031e-4a01-bb1c-7f5fcb6b7c86</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d514063d-0f3b-4b6a-9e37-1fae048a6511</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5147993-610a-4e1a-a104-8707afbfdcc2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51587c2-96e7-4509-b2c2-b644d2a9b531</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5162dde-8735-46ec-afaa-38d434c137ef</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5189c9a-c6b8-40aa-be0d-e563b13de950</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51937cc-ebbb-4f87-88e4-ef44c157f2ce</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5194d0b-3fbb-4f0f-b150-5b83b7ef4f0a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5197b6a-d211-4fe7-bacd-42f8a3caa552</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51aefa6-8ff9-460e-b136-409aa2cb3ead</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51b15f7-0325-4932-adaf-4f127bb73435</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51c3717-616a-4194-961b-1933129aeead</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51c6fae-ef8c-4099-976c-36765aea5220</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51c9dca-1a72-41ec-9c0d-f946ea45ca51</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51ca97f-e9cd-4e4d-81b9-5c92403adda6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51cbe8c-1d48-44d8-91e7-65fb950061c1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51d4f3e-1a89-44ca-9239-d12d736c0e47</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51dc852-d49b-4b32-8292-11c1596f5ec9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51eaf19-3c5d-45a7-992f-1261fc12092e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51f1aa6-460b-477b-945e-f556aa71a2b1</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51f1d4c-8c44-4bc1-95a0-ceaefaee4b0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51fcf59-3145-4789-876a-a1a7e6cbfd65</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d51fdbee-1575-47fd-a2e4-95daef95e8ba</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5212f1b-eff9-46e8-959b-98c3c25fa466</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d521dbe1-370b-4870-9f77-997f0043f867</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d521e87a-af18-485f-91ff-e37418c676e2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d521f61a-fd58-4c40-92c4-68228ac40941</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d522b0df-de72-43d3-95c2-86c55573ce37</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d523a6c0-f17c-4aeb-a7f1-d9fcfc75fe08</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d523d8e9-d758-43ea-b823-e9db8843cdd2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52442a9-7770-403c-8fab-a036a2ba8a90</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5245f35-ff86-4563-8d3a-6a2a207ba758</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52473cc-aa96-4c5f-9b1b-fcb5a86c4ede</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5255211-4cd5-4ffb-b70a-1ea025cbf7d0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5255f9e-fcb0-44d3-a8d6-5287afdc5aa1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d526aa29-eb05-463f-8b44-fa3fb3f7068e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52761d6-eaa5-4fe8-abec-315ac3d3b448</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5286308-1d7b-42b4-92cc-1f3fc2388e13</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5287832-d8a4-46f5-b9ba-942c6e838c8d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52896e1-4910-48a1-a3cf-f535292880d8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d528ba8a-7de3-49c6-a6ae-bb821978f8df</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52a05d2-2ac8-458e-8133-1abe75c6ee48</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52a5e74-87e3-4409-9998-02e158ee47e9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52be5f3-cb19-4a39-9ec4-7d102ae10838</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52ca0fb-e81f-415c-b093-1406887fcd64</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52d1716-8435-41e4-b098-be511c82a017</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52d18f2-9b46-48ba-ab32-0bd5434c1b20</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52d3b40-b14c-4144-b3ac-bab0fe946bdc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52dabf5-4795-411c-a9c6-d4e176f677e0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d52dcc56-1f28-43ba-a172-138d245b0770</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5310ed1-50aa-446f-bfc7-7392f96b721b</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d531dac5-aa93-41cb-b7d0-398530fe1410</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d53239c1-c5e3-446f-a856-a77d1043f6ed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d533ddb2-df64-4304-a99e-8fc18d76c17b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5350364-efb0-412c-9c0d-a6a7bf6d069f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5360afa-f64b-4b43-9fd7-254e010c1fe5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5383908-a52f-4374-8505-f1aae679e94d</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d538e9da-7180-4643-87e3-6faafda1e726</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d53a99a7-3f9d-4872-a5e6-8b2840906370</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d53c6cb9-1880-4790-803c-f809d63bac48</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d53df4bd-9985-465c-a0d3-53333fcde3d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d53e737b-86bb-4a1e-89f4-b55994d5aa18</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d53f90bd-9d8c-4e86-80d9-c7eeafb15181</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5401152-32a9-44a7-b955-524a0a733e2a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5414dd3-bc77-4353-bda4-40955bce22c4</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5415031-9e22-44af-b141-c04c388795eb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5417bf8-2d8c-40e1-b250-778380548448</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5424ab2-469d-4b9e-8694-deea81c996f8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54271e0-160b-4ea9-8b2b-0a61857ecd02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5434591-446d-4e3a-bc85-4dc019dde28e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54508ae-5a9f-4b43-bfc6-d42b0d6fe55f</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d545a451-e9fb-47fc-a3ae-f0a04fff6bba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d547e9ec-1f06-478b-8159-45308b801374</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5480226-1a75-429c-8aec-2a177e062593</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54a7673-465c-4121-8fdc-d3d5ebd01959</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54aa5eb-21e0-40c8-9a83-7610a4d52f4d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54ae236-9fae-4a14-a678-66d8237d0857</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54b2507-1ccf-465a-bc56-5d7608f76983</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54c487a-1775-400f-ae47-15eb7d536781</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54ca06f-c6ec-4312-85aa-7efa2cbefbc5</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54da45e-8439-4213-866d-990bfa54b68a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54ebfe0-275d-4f08-8b07-495158185a22</loc>
    <lastmod>2021-10-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54ec63a-3ea4-4351-b2b3-3a2d4bce78c8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54f067f-44a9-490a-bac6-7de1225156bd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d54feb76-61ca-454b-9c92-beccde42a091</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d550b046-9b63-4c6a-8029-d6e498f5a1b4</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d550dd51-061c-4d54-a50d-681c544cbeab</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d551724b-ea48-41be-b991-da422be0e38b</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d551d642-44f9-4dd9-86fb-0a8e140a777b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d551ecb2-7217-41b4-971b-c2da136713e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d551fb52-3097-44ff-ba51-33ce784c9650</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d552014a-c46d-4c23-b45b-6fb1dee29c75</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5520fc5-e7d5-418f-89b4-13866721c426</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d553c445-de84-4562-9fdf-aed38cb82fb6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d553c686-335d-4878-9cde-8db0cc5442fb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5568b6c-2cd9-4aa2-8826-665bd9c7b5b5</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d556c3ab-b8ae-45df-bfd6-5f7d912b3288</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5591960-5448-425e-9cd3-924ec5d043ad</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d559c0f6-2227-4dfc-a209-b6773096e32a</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55a2094-b9f3-4e4a-b1ab-2e8b64a5f657</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55a7cac-e704-490e-a43f-fb127909f7f5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55bdf19-aeb2-4033-b020-5b5c71acdf0b</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55c06f0-e576-458f-958e-2cad7b9ffca0</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55c4294-d314-40b3-ba12-fbe6a2f81030</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55cbc08-825f-4c9c-9577-686a94daf7ed</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55cf031-af96-4226-a1aa-f38eea2148c5</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55e3a6d-247d-4655-9419-d898049cbd16</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55ea2c5-5bbd-46f0-b18f-dfa41e3b9d5e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d55eeca1-1899-4c3a-8105-ea730b826756</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5605fe1-a46a-424a-9881-c80d279cbcc2</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56086c1-062c-433f-8e85-f659eb667d72</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d561c088-abc7-49b7-928a-7f1b8f276afc</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d562c7d2-35e7-4937-8d88-7b73f5daa083</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d563263b-05bd-4380-a46d-a9b8037d10e6</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d563c388-d21b-4fff-8f41-6f2e7a82a83f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5644e23-0c4a-4b74-88f6-09ccfb12dfa2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d564579f-18d4-4a38-8797-78e7828d3f16</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56550be-1144-4759-8ca8-9aa3cc48c31b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d565bbc1-b134-4b9c-ae8f-51c48704e328</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56667a3-27b5-4203-8323-dba9620aa958</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d566f9de-9cbb-47ed-a808-6a28805080f2</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d567d7e6-e42b-4bdd-878f-7ae2599edd4a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d567e6d7-162a-4837-a29b-fcfdd098cc22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5695da6-9891-4435-985a-3ee04c9cd515</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5696865-94a7-4f66-bfdb-f92e1ad050d3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56a680f-5947-4cb5-9e69-808a9f3a59c3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56a96ee-50da-4edd-9211-11d7b54f50ec</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56aedf7-cd53-4186-bd5f-0edb430a4850</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56bd0da-c14a-4f11-bc78-4d98b5b5d10a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56cb712-7e69-4e71-aa21-cd8a15128433</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56dc51b-ea85-406a-8e78-0753a9ff3495</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56f6246-771d-4cf3-95f4-53beaed2bce9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d56fa66c-c151-4128-981c-54f7409dc1a0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5707c4e-526e-4641-8d38-1495fd5bbc0f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d572176d-8356-42f5-94dc-9a27f678f770</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57230be-e101-49e1-9e88-c724087d16b7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5743f36-c0d4-4c27-848b-20c903045cc2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5744ffe-4507-4a8e-ad26-beffeb1158dc</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d574abc4-209d-44c4-aba6-d9a13e8e120c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57530f6-b652-4bcd-84af-ba820b81b001</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d575b179-4f4d-4ab3-bcdb-0e62b3a7e8e0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d576c1dd-8816-46da-831e-93157070dfd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5775c16-fb79-4bf4-a901-f1bf5d6b6d06</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d577e135-447b-4a5c-83e3-eb5d40914cf1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d577ea29-4eb7-44d5-a05d-8c587f7c071d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d578a662-a3c8-41cd-8f20-ede150022d4d</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57a0cee-8848-406b-a255-37f10585edec</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57a78a5-8835-4a3b-bb22-a83fa861bb35</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57cf2a0-043f-4b6f-a4ca-774b6442818e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57ecedf-d84a-4926-a340-410236d31c22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57f4a23-2bbd-48db-87c7-f0cac7c94652</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d57f929f-ec63-41e3-860b-47205ecef2b4</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58049b2-20cc-4043-8d31-52013edc6304</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58229da-89c9-4d17-ab4d-c50fb361a08f</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d583f7de-b9e0-4542-b78a-2eac869e478c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5844e53-9a47-4698-9d38-7b00f348c1df</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d585d593-71bd-4e00-b025-62b038be5aa1</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5864c3a-1d04-452d-9ccd-3277b1a67bef</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58824b0-f276-44e3-8fad-c6c26e05e5cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58861d5-1b40-40ab-b1f0-bf0d41dda5b1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d589395a-e5da-465d-8868-3d800345b0d1</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5893bce-750f-4edc-a1a4-c83f0e69e0a1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58a784e-4069-45fc-be14-db45faf7fbe0</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58b01ca-544a-4467-a61e-4bc110111c96</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58b2471-5db9-4b53-a33a-aa33e1317e22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58b2d01-04d1-4c10-b3a2-650eee0df274</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58bc27b-ec25-4651-84b4-ba45715ea929</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58bf5d7-3bc7-412c-a1e8-de663e39b312</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58d88a9-7ea9-423d-8a6f-af8689658f02</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58ddc5b-781c-4361-a787-7ca6c9158719</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58f6ae4-1980-4d2c-b775-42ab73d947ad</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d58fa7e7-aeb9-4485-9129-203123b793bf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59002f1-fbb8-4f5b-935b-000646dc601e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d590ad2e-ed24-45e1-944c-d521e8aff38d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5920bcd-2549-4059-93d8-b6f7b0013a72</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5947651-96ac-42cc-9021-69f8c7799fc8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d594966d-9b82-4d84-ac3a-4fcd574d8b1c</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5968996-5531-4deb-86c7-bf63cc46b5c8</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d596caab-552f-498c-aeb3-ddd2f13d836b</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d598286f-6804-4266-8c6a-5fd92715270e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59ad9a5-e677-4bb4-b490-a8a6fe0d6fcc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59b1953-c007-4c51-ba26-6209329606bc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59b788b-8308-4958-8937-cc1ef8ca8e17</loc>
    <lastmod>2010-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59b7cd8-19c7-4eba-b79b-af11ac5e2a49</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59b86c1-a2de-4a69-ac38-0936fa884103</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59c9753-6594-4663-84a3-b1fd4428a387</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59d5f35-0a46-4867-83f6-c158c0432901</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59e2cb4-64fc-44db-8afe-3c3252a0bd2b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59e86c4-229d-4b99-9b9a-610085607822</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d59f91ab-62c4-4fda-8b08-644d8ce6c977</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a0b57c-0c9e-4d0f-b04d-af1fd54d3f14</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a0c91f-091a-41a9-9025-c7c6bc458604</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a0eccb-73e4-4b50-883e-c526bc29ae3d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a1a8fe-76f0-46ce-80b0-cde71d7f0f8a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a1fb7a-a4d8-4eec-8af4-04e9bfd6a0dc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a246aa-fb8e-459d-8fc5-ca377a5f708a</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a2bdbb-9166-4ab5-85f6-028f66074dde</loc>
    <lastmod>2023-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a2f110-c3d5-4d90-aef0-ce51943f7a64</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a33465-9169-4265-afd1-f55f49b63368</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a4a89d-1133-4958-90d8-c6dda181026b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a4d54e-5c68-4cda-884c-59b1de3c72a0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a4e004-6d2b-4611-ac75-4f4647ba4d7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a616d3-7342-415d-8056-4c463f8fbf10</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a629b2-7af7-4566-a2fa-304db657ba97</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a8919d-cfc6-451b-b1cd-ea84942fb51d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a986b0-090a-4c23-91de-ce032e30bd5a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5a9ccf9-a13a-455c-a541-8771a7dc0515</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5aa25e6-6900-49d8-a6a8-04bc7ec4a3db</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ab2783-213c-46c9-ae5b-1004e42c51ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ab4b92-617b-48fe-9733-060e29821958</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ab956f-f6d6-442e-ae6e-1faebf4bbc46</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5abb436-44d1-422d-9e4d-8b962eca826e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ac95d3-e022-44d2-a1d0-be92953be6da</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ad94f1-54ff-4470-9f61-a305b212e5e5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ad9515-85fd-46aa-a197-5d907672fce9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5add95c-1426-447a-894e-ea33a69f2f4f</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5adf002-d78a-4fd6-9e81-80fabef51f0d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ae4c19-9a4a-4719-a0ff-96380d2b1394</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b01ec0-498d-40a4-9fc0-faad23e2917c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b1e1fd-6958-4f1b-ac68-f41c8e0a7f38</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b2d8d7-f7eb-40cb-b8ea-612dad0da7fc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b3556a-7b47-4612-bf7c-8011b3648fe3</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b380fb-1fd4-4cf1-b833-5d8e0e9a7a14</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b4783c-d97a-4997-8222-c6281cec4351</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b5d579-de0c-4823-9799-023b5f121d34</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b5dd95-87bc-4024-95cd-935d781b0272</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b6e059-c942-4c4d-834f-59bd20d63cf8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b81ae5-8fd7-433d-b5e0-2e53ebcc9cac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b95502-c169-4c10-86d8-de4a061a0383</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5b9fb86-cbea-46e2-9e3e-b6eed60f79ba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ba22b6-44ae-4ffe-bcec-235ad570508f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ba71a5-1e2e-4ecc-8e6f-db639d9783bd</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5bb40dd-d69b-46ce-bb37-bfb637939f24</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5bc2bc2-1d66-486a-98c3-c7a22da39204</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5bd29fb-1368-4a3f-babb-af97c930cf8f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5bd6fee-8f5b-41e4-8ab0-9be7c5132c17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5bdbfa6-d0ba-43e5-b381-ffa9e0213404</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5be7da2-71a0-418d-834a-361e1e51ab3c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c07a30-58f4-454b-a3cd-f91259963082</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c09f3d-1eb0-4879-a672-5c16a3b5ac49</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c0c690-2e7e-4eb9-a901-4f5a3f0bd9a2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c2b60c-5485-4c2b-a6dd-536e14fe59ba</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c2d6c7-c4c8-4cc2-8362-666b9e7a9df0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c41bde-bb26-407c-95c2-37fb2f7f6ff7</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c43adc-16be-4056-b695-e1bc90a5b031</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c49d57-6f31-4a5a-9d48-d2c39ab7ac1e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c4c3e1-b464-43c4-95cf-f2cb0072042e</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c4ed1e-4a88-472a-b1bb-300b3bb2ab6b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c62c5e-e5f7-4e6a-86c4-fee2684a5573</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c6329b-b7ca-4c0c-a646-3fb2a44d8e8e</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c659e8-e7e2-4d17-9743-eefe268e1131</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c68afc-4cf2-492b-92a1-9c448bd7f4ca</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c6d038-3d8a-4150-9527-b1a7d5137bbf</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c724d3-9d40-4db6-a68b-d7438c5a5f02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c870a6-ee57-4aaf-9180-067310faa74c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c8da07-32e2-40c1-9adf-6123a36ced8c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c96ec1-a1b5-433e-8470-67b753e9395d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5c9bd7d-0e83-418e-8ba8-e14ad1c7968c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ca8640-bdd5-4984-9055-9d18c533a13b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cab515-6bcd-4d63-930f-fc8cc41e906f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cac367-564e-4159-bc31-40dfbcde7dd8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cb2530-1b7b-4c95-bcee-242c72a36db4</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cd0150-d287-4abf-94fb-9b41036fddce</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cd8697-bbdd-416f-b44f-eb4b829b78b2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cdc533-3d4f-4ccf-9b6d-5ba094b5fdd3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ce06a6-bb35-44ec-8cfa-cb31e71a7bde</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5cea36a-d9d7-4c06-a929-295b2ad2b9e9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d006a0-034c-42dc-a56b-396ad5fd1e80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d00e3f-48ed-4bb5-8921-d67ee4b75e98</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d01ece-ede9-4f3a-aaf3-311ce505ef39</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d273bc-63d3-4dbf-87e7-2f94950586c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d29e66-aba5-4c82-8fc1-82abd63f8a64</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d368a0-2d36-4c9b-8db5-55d5356fa5dc</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d3efef-f6a6-49d6-8c7b-976b5dcd7eda</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d44e80-0306-4ed2-be8f-51c317a6c814</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d50f4c-ddb4-4628-886d-9d4607cbe9a7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d5ecb4-a470-43fd-8861-afd0140d310a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d72fc9-450a-47f4-87bf-59a587d5c876</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d7c9ee-7eda-4635-b926-d01a02c782eb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5d979f3-bae5-4c11-bbc7-baee26a9bed3</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5da0698-5d5b-4ede-ad7c-c894a35c313b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5da33b0-ba9e-4e5d-a2ad-86f4bd7a4dc8</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5da448c-f291-4784-97e9-3c07843493a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5da86cc-ac20-4899-9822-a5dfb87cd5a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5dab716-98fd-4ae6-bf3f-e4913bd50ad2</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5db4c02-e31e-4bd1-b755-1d059c2e9bb3</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5db63bb-ecda-49d7-8621-3ae20b6c9129</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5dbbe28-07bc-4e18-a5e9-4d794550e8e7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5dc347d-fc1a-4181-8844-69f7b6e73902</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5dc8074-e4db-4d72-98c8-737b26ef035e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ddb750-a7cc-4b8e-8f4c-b95af13401a8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5de30dc-0b8c-497f-887d-b82c15d78dad</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e04f79-0ea9-4b02-b68e-59bdb19a8271</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e05e01-9b74-4bc7-a5bc-164dc4ecf5c4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e09998-3409-4268-b700-599589096cb5</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e20fd7-37db-4730-aab6-b830077a1651</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e22b3b-194b-45c4-b215-7423f68eb247</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e351c1-a0ba-4929-8783-a2b24712eaa2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e3a8de-3d7d-495a-ab60-3957e55e2eb7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e3c14a-4bb4-489b-b862-65496b8033f7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e3c388-a677-4608-a1dd-af9c3a8c1b21</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e3d87f-45a8-41eb-8997-984c617da660</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e51479-b4b7-4a41-9a87-13192f3fc447</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e51eae-8838-4d2e-9a68-6c1e3986c186</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e56586-7e3e-4442-887e-d207ad6cafb9</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e61c11-40c0-4085-a8a9-01af479682d2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e6cccd-a170-4cb1-a3d0-e970eff887f3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e79b0d-7e8e-43a0-86ee-faedc09b8453</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e7e774-0ce8-41fb-bafe-805f78f2c318</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e80ab5-5b9c-4471-9323-22f3cf747591</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e920ca-44a6-4383-aa08-e78bf6f9f8be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e943e4-34de-4cb0-81e1-58118d0a55a8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e9a570-bfb4-4542-952c-d0b3f02a40a7</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5e9bba5-b7ed-4c16-b52c-885853fa0c33</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5eb76ed-75e8-470d-98f7-e851450fd594</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ece273-f11b-447a-819e-adaf746bdce4</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ed017d-cd45-404d-acd3-f2bba9d36356</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ed4aa3-fa93-456d-92bc-0bf48d2dd28c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ed5858-7da9-41ce-a31a-51e9d443986d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ef7d8d-2f15-4197-8736-e19de0869ed5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5efd482-7aa3-456c-a989-ead44553ec1d</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5efe2ce-0114-43c9-83d0-f8ac75929a2a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f06e8f-6d84-4c65-a4f3-29941ee25d69</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f226c8-d15d-4680-8ecd-cd2124c7d048</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f23bf1-08aa-4da9-90f4-47dd3d0a1414</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f29ad1-0a24-4a64-80fe-ba4d57aac286</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f36ae1-162e-4cce-8f6b-fc8611b027c2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f38e48-e9a9-4cd8-b98a-23e827bb945d</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f3ea32-fc28-4c61-91f5-a86ce4fa25ba</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f3f691-7ca9-4880-8fa0-c0a065e9426f</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f7b843-5773-4306-aeac-78cd1492face</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f8f643-c90d-4bf9-8d76-d872491d35fb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f93dba-c7b1-452d-a4dc-e5909155ff7f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5f9dc45-44fa-43a7-9908-01645d95da04</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fa9706-22ac-4b31-95b8-924538d1b22f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fbbf79-8bd3-4f2d-8d11-c2368cdb385d</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fbde71-8d3a-4dcd-8ef6-6cce261dd21b</loc>
    <lastmod>2024-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fc1cf9-0903-4c62-b557-4178cacb1a5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fc2c92-76e3-447d-8916-a3acf7274f5c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fd2f9d-e977-4c59-b2f0-a75ec146687b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fd4038-feb7-4096-83a9-6a87dd315a34</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fde5e9-3b05-443f-8931-3b60d46964a5</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fe0cf8-d5e4-49ca-9750-1fe638de5f53</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fe43a0-2f98-4866-91a2-9ac0244b9bb2</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5fe7e3f-3764-4b41-bb18-a67a49f4ed56</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d5ff5d91-2c76-4f13-bc1a-2e9bbf3b826e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d601c54f-07fc-4cd6-b677-8b1720c8ea82</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d601df09-1d6a-4366-bfcd-450ff59e71d5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d601e8e6-040b-4471-a141-a1ab77ca03bb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6023f0f-d36a-43f4-abaa-e5f66cbf3064</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6023f85-3672-4ced-88d7-8e2351e782e5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d602afa5-6401-4849-973a-b23672b258c2</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60384d5-0826-4ced-be02-172635c23f73</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d603c439-007a-4f6c-b28d-b44043f3c796</loc>
    <lastmod>2022-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6043f58-a889-4fff-b5a5-305521c3770a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d604d3eb-7b03-4e23-bdd5-4a69186c0646</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6051654-cc70-4825-971a-ac29a939af5a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6057604-e1ef-4456-bdd4-8017aa3148ea</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60759cf-f21b-4231-b7b8-972bddb36364</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d607e888-fad4-45a2-a979-c67e795c89d3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d607ed85-0c2b-4572-b7bc-4829ec041207</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6082bf6-879e-4f28-91d6-1cb9fbee5687</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6088098-92ad-4a4a-a874-07c00b5e2e95</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d608b254-d78c-4070-be4a-273dd6991fe9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6091899-9802-4042-b744-9ae5deb441f0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6096e78-c4ae-4b12-9044-9109275e3e1d</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60a3668-11a2-4522-a64d-9815d3bb5b4c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60a4ad3-cd73-485b-8a90-4699ad5fcb00</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60a5bd1-94b2-4174-8557-d87a738039ba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60adb78-7cd9-4fe4-bf58-b7c561373e51</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60b276c-abdf-4f2d-99db-d9bb87364f43</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60b5983-f228-44b4-955e-87da3739f972</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60c8278-cf6f-4dc7-9118-14eb970a8bf6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60cbab1-f804-4097-b1ff-13994fb72756</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60d1a3d-217a-482f-8a5b-3ecd03049ac4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60d2145-598a-4ff4-b072-df43ecaa1ff9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60d2f45-91ab-40c0-a1b4-a683a9659eed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60e1fa1-28fa-4984-88af-37788cf92f7f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d60fcccb-e059-4e07-9d7f-69494b7b4714</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d610a4e7-25b6-423d-80dc-291ed1913b0a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d610f2c3-eedd-443a-85e5-bd4a76d9e926</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6113aa9-9106-4dbc-9f57-45527c799aa4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6130953-7e4b-41fc-b4cd-c2ad48dd12f8</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6136940-d88e-424c-a755-b6ae8ca22ca3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d613ec0e-a8a8-4e76-b8f9-67bd6b45b491</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d615c221-c77f-4237-96d4-30beb656567c</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6167d9f-7560-4717-b201-9388630c067e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6168bca-25d7-4e18-acc8-6c802c99dba2</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d616fb5f-4379-49c4-a831-515279e1816a</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d618e1a6-5927-4cf7-b8df-4935c8ac7b30</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d618fbff-b197-48b8-aafa-3a4bb750c7bc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61ab07f-c645-4ee8-b104-3ba71a055dbe</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61bd1a6-8499-4dc5-ae87-4293b479d6f1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61c26f1-6c02-44f6-a805-effe47178631</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61d4080-cc7c-4555-a02e-982372cdaa75</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61d7ebc-634c-4e14-ab85-9b4268f0a5e4</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61dcbf4-2bf0-406d-8ccf-bf34be73328b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61e0171-a687-4682-b045-197a4f29664a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61e32e1-3e83-458b-af3f-b788fd3081a0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61e6363-3a60-40bc-b8e6-89e97cbe84e8</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61e6670-2db2-41ff-b965-cd8d3425ff33</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61f7c88-8b77-4c6d-a832-c42b3b2e1b29</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d61f8b82-fbd0-4399-8a71-9437e2604581</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6204002-34f8-4212-ac6f-261adc700db0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d620bc4a-5764-40a9-9f09-fff2062d1d0d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6219e65-8ed3-428a-88c9-e3bb5f53db34</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6227f0c-1c3b-4239-8099-f1bbb30e6eb8</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d622aefe-3961-4e8f-aebf-8250293f1ec6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d622e318-1753-4fdf-b942-31d85656e08e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d623cd2e-63ad-4cd3-81da-f3b12622991b</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d62404d2-0ae9-41c0-a1f4-e4a8da383797</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d625ee25-d5ba-4e52-9ec5-b4450c03b51b</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d628811b-29bf-4b25-8ef2-60b4a15a01f2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d62896bb-e303-4dd7-979d-22c2e4d96aa9</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d62b4d1a-f593-4580-b72c-63a82f027aa3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d62c81ae-9842-44a2-9733-36b3c360e271</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d62dbd0c-93c0-4b35-98ed-8c422ae1c2d1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d62ec7d2-3e42-49cb-af99-ece4369e7b6b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63047ca-26ad-4df7-96f4-a1c31c136a1f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63061a9-388c-47b2-9a27-38db0e6774ac</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63089b8-0128-4fba-b4f9-ddbc7d148f66</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63153ee-3152-4faf-9b00-b4f5bef36d2e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6316899-ef40-44ed-90a2-fd96de33eea9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6323a47-8774-441d-af39-16dcaa111695</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6329e3a-66ef-426c-9dbf-7a4ca86588df</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6335121-6d59-44ba-ad01-1b66148ee810</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6356f20-95b8-44a3-a435-789b40dee683</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6359578-b505-4233-b725-b0b535566509</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6361ba9-ce5c-4c5a-9335-d52a8966e8a5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d636dfac-f1e6-41a4-83b2-8ec69dc65846</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d636eb96-ac94-429a-8ed8-9c63173b2822</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d638898f-a501-4333-bd5a-41aac8a151ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6398ef2-5f1a-4b8b-868d-50d0540c01ff</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d639e027-f30d-4f10-81ea-9aadc00b6ddb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63a0daf-e262-4245-b76e-d4c9263a8131</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63a2ac2-a011-4ffd-9fc2-c3db4edf789d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63a3ffb-1f02-4243-bba9-0e011454194a</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63ace32-4114-490b-9bbf-bbfba36632bb</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63ad7f6-c44a-43b2-a675-4b383225814e</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63c1b29-2f3c-40c7-9e8b-241b40f19c72</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63cd31e-75f0-446e-a012-2288469fd7ee</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63d9aae-6190-4a81-9cb3-9f72740b359e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63e5c59-0469-4881-99fa-54977cd7b921</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d63f0751-0c2a-4fee-ac38-04944ef2e57f</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6409034-0db1-442a-856b-73cf87398563</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64167c0-6a07-4f32-bee4-66050a50e787</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d641b4a8-33b4-4941-b822-8437e845ce5b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64296a0-d519-4c33-ac2d-fc8be1dc0071</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d643430b-799a-44e3-94d3-1943e8dead99</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6438227-8687-4a2b-b0ff-249ebddaa5a5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d643a274-147e-4d2f-a645-5cc539ca9f5d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d644d88b-8bc1-4345-ac2c-b8a006c675bc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d644f6df-7640-45d1-a10e-4cd0161819bb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6452245-498f-4bfd-804e-7c92bbbcdcae</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6469791-d5b7-421a-b1c6-b5ece6e05fed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6469c0f-50a9-4353-9487-2fe27f39deb4</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d646edbf-4154-4a76-afcd-f59bdbe938fd</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6478ffd-e484-4490-8586-bab47d4b3ad7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d647af4f-12ea-468b-8a2d-f9a11639e1e6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d647d1bd-25e3-4ca7-944c-fd2ffa7b856a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d647db3b-a413-45f4-af42-f1baee4df259</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6482c83-d351-4d5a-9643-ff4e8037b0e6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6482dc7-8cb7-4a96-870e-a9387e8b9fa0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6488db0-5b3d-404b-aa3b-f9cae8cf8e04</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6497098-5754-4a0a-b780-9f811a30e737</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d649b2a9-20e6-4b94-b96f-868f03a559aa</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64a9fc3-07bb-42ab-8db9-96d22ec10ef8</loc>
    <lastmod>2022-10-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64b813b-90fd-4245-b74d-cade204f332f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64c176e-cdcb-4c4d-b35b-0a688f6d03b9</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64d84db-ceea-44a3-94fe-e4bfa5039071</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64d943a-2c84-448c-a8b4-d33d6858a711</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64f750c-a95e-415a-9d64-481e673116a0</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d64fdb82-a5cd-48ca-8af3-697169901abc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d651a780-1938-46b4-8e03-fad68b475581</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65326ed-4157-4bb6-a629-6092a3ea8155</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65472ad-000d-4af6-87e4-43d83153016d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6559f9a-4ecb-420c-881c-0fe4e8bb1ae6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d656802b-dae9-4a2f-a06c-664507c213b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6569445-f395-4bc6-b756-ad7c42b0351c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6571729-5426-4552-82f2-ac4abe6292a2</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d657a15c-e277-42ea-b57d-172f52a0f222</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d657d80f-8b60-4a61-b502-9ccf84aacc70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6581d00-ff57-4880-ac1d-557c1a98142a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d658c16d-7700-4f99-8230-68a87d26ea47</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d658f69e-1f31-4f4f-a0bb-5fc58debb727</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d659f9cd-652d-4ce0-9311-83ff3e920459</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65a827b-9fd5-4bf1-9a87-9569a5b791b5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65c71d6-3560-42b3-bca5-b9a62cf3442b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65d5bbe-c1cc-44b7-8cb4-718d838973cc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65d5fff-4aa2-4104-b48b-278902585983</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65dc75a-758a-42be-a871-efe2df04f428</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65deceb-06d7-4005-b39d-626caeee3ebd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65e5574-198f-4820-8e79-5805fe36c497</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65ea5aa-8594-41fb-967b-db41357f6f4e</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65edba0-b789-4b33-a749-206b0e7c6726</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65edf96-9d0b-40d7-860a-3e669694966a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65eeaa6-8f0a-463c-8907-52f486f1c97f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65fc066-68d1-4a0f-a675-17c3bd3294d7</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65fe617-f70c-424c-94b5-b5f6815016aa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d65fe94b-58c6-4085-8361-cf8aaae3876d</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d660fc84-3e78-436e-92d5-592042c5397a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d661451b-2e48-43cf-b35c-d546b3bcbea8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d662650d-300f-4054-99cc-505d27cc93cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d662eeb3-7280-4f79-b1ae-9b8de30c1802</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6633f62-1be9-4639-a6b9-50682d543dfd</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d663e613-cf93-474f-a17a-2f1ad7495266</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6646d1d-bcd1-4ecc-b6e6-264eb0db3757</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6655ed2-8cd2-47df-8f46-9fea454bd7af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66629c4-d4f0-4ddb-b4ba-09ac8f78920d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6665184-8650-4f9a-850d-75a23c28eba8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d667b8f8-ce8d-443b-8dc6-56dae20ccc00</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d667f3ad-f6d5-4281-b36f-d0155add85d3</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6683fae-2811-4456-820c-f004d2ae2cc0</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d668b3f5-76f0-4e92-ad2c-255dfe9ab28f</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6699991-70db-474f-a2a9-294283a0c263</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66a48c5-6ab9-4599-8f43-64770f3d95d7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66a5f86-5dad-48b0-af06-6a75b9f5e432</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66aba6c-8488-4261-8b11-032c5f349794</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66b45f9-60a3-4820-9aef-d3dcf1ffa924</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66b48ca-20c1-4d81-95e0-8bad8340f929</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66bb4ac-8f6c-46e6-a481-c52cf4348fd7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66d9748-5b09-4a5f-a5c2-a56f91426c59</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66db7d9-4cb3-4ad3-833b-8e8239b9e1ad</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66dba20-0531-42e3-8d0a-513facf7a2d0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66e195b-af6d-4acd-a6ff-fcd4671073a5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66e6623-e8f2-4b0c-8234-12af05417ddb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66eff2d-4727-4cdc-a1fb-f95f8193af05</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66effd5-a143-40f3-9a48-2db926220baa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66f7b4c-3931-481b-bde6-aed4a1a75218</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d66f8b2a-ec62-4a12-8a7b-1115e0d97b03</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6702b0e-bf43-415b-842b-186fa6a1f1dc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d671d0c0-b893-45f9-8483-555a01c39ffd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d671e570-1128-4552-b42b-8b4e5b184e7c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d672c425-0dc5-485b-9905-936004205783</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d673491c-a9c9-44d5-9e65-a5002d019610</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6738f49-7ae3-4a8f-90c2-b0d699d7bdd8</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6739f44-a5ee-45bf-99ec-9175a5ccddfa</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6741616-a64d-4e2a-a042-3bcfc315476a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67452e5-6c7a-4303-99ed-f41e8d869808</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67452ec-b4de-401e-a1cb-f312975b9166</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6749827-d432-4877-9adf-73c808d6806f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6749fd6-6a18-4d90-ac46-8259f68bd590</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d674dc9b-5fb7-4b9f-90e3-baef9caaa900</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6750124-afca-40bf-ba01-5c4ed4783ff5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d675eb1c-11dc-4f60-8f1d-47cc9a00c408</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6761f17-c6a5-468e-bdbb-e5d6b45e83cf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d677f12d-c894-43fc-b915-8b5db643d233</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d677f363-b3b1-4db3-9ae4-c79ae37e1834</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d678403a-54cf-4bc2-a3dc-6cb5c2ae802c</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d678a6c1-4531-40e1-8b57-991d79fb4447</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6792e31-9cc0-4839-aa41-9b12cee54c4f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d679441d-6928-44c5-a71a-176776cbff3d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6798d34-682a-4a12-968c-186398481267</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67a896c-1800-424e-bcd3-a9bc4cb78692</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67b76b3-5fab-49d2-9a65-8e907a1f7443</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67ce683-117d-408f-941c-54c8a6b08b69</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67d2a75-a5af-460e-9ba8-1eb1bcae4138</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67d73fe-0414-4195-ad33-f1dca59dfa4b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67d8343-8f56-44bd-a45c-5452528c5e55</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67ef8dd-05c5-46ca-8270-00834d14d05e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67f4223-b635-4163-b726-dd7a0995d16f</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d67f84de-6edd-4cb9-a278-96d63580cb6d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6804382-572c-472c-9a47-2f541debf6f1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d680994a-4443-41d6-b2f7-1ec4b31c582a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d680dc24-25e8-4449-8bc7-b2a91f187bab</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6811e21-2abe-4976-8334-fe02946872b6</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6816a57-338f-4919-bad8-bd5ba4a8661f</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6816ef1-cb3d-4831-be1a-606231eb95a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68176ac-4842-40fd-834f-17ec0831b22e</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d681c328-d938-4117-a05d-5be5ae8e0010</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d681ddeb-140a-4e14-ab5d-87b37c0ddfbe</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d683a3f7-c0b3-4d44-af14-0bfc7e5e0365</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d683a6dc-ee88-49de-a366-7c7a7be305f9</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d683a7ef-969a-4046-abf5-c8169db1a924</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68526d4-12d6-4b02-a6f8-6cc1369156ad</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d685bd31-d8b9-4220-b4a7-8e40bcbfce2a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d686239b-b914-4936-bdb6-69217bc6c0aa</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6877614-d49d-4066-83a9-c51ceaf6eef3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6882391-8f14-4d3f-a3ff-61ba7f12c4b2</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d688654e-86e5-4621-a920-e025ee5753e6</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68871d2-29a7-463a-a406-055ed67160ce</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d688af23-4fac-42d7-8336-b65985a62678</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d689953e-c163-422a-a848-eb243c1d2f7d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68996ba-b256-4d60-87de-d567f38543f7</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68cdf5e-8740-44f4-ba57-95c87a711f13</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68debcc-3147-4b82-a4b6-2eff9498d25b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68ecaa3-3efe-4de4-8393-b7f63e46e0da</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68ecbee-59c6-4ec0-b509-022877b90d36</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68f4847-ce91-4fcb-bc9b-283ad0831d43</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d68fceb0-f1d1-4854-bf3b-a0e82a491965</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6912fae-06ce-4751-a64d-606bc5b799a9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6915e42-1fc6-42c3-b583-bae235a5d050</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d692327f-1eab-4055-9108-5b841fcbd2b0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69248ef-6d64-4434-816d-3eac6026d3fc</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6926f68-9296-41b9-882e-282421be4202</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d692eb86-92a9-453f-9ab8-ec4a5d9e589b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6931187-c1b9-4025-98ef-cb416e27dfae</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69369fa-5639-426c-9037-6df792c7b333</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6939e52-b6e0-48bd-8932-2b255eea2dde</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d693ce22-0b55-4fc9-9d08-0944ff94d944</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d693e958-d974-48ad-ba10-9962985c307c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d695df52-74ca-49cf-b28a-022fc19f263e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d695ef64-58bf-4fae-8a6c-fe4597a97ff8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69855e3-5f75-422a-994e-4006a25da27b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69882e8-47db-4ab3-a45a-160250dbdd06</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d698cfbc-2213-481d-9afc-d9ba57ffcedd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6994c8c-fffc-41df-ba94-f6713f9b406d</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69964d6-c2bb-46c0-80f8-37f229660607</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69997c3-2728-4b75-b771-f879c561d491</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69a30ff-f530-4478-9eac-48c07de0bc66</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69b6de1-9917-4a14-9d33-1e987cd5561f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69b7d88-2e80-4f6c-9bce-2600556cf1bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69c0e9a-d8ad-4a8b-b356-3a07ba5282cd</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69c3bd3-a1e6-4328-863c-498109a154fa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69c524c-e01d-45d5-b36f-d5ad8abc850c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69c8989-db9c-4ca6-9610-441b5a5c66af</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69cd987-4b3b-435a-b73f-93e715e467b3</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69dd757-a092-4028-8eae-ede860510398</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69e0afb-2282-4067-bd85-cf9468a421fe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69e5f1b-e8db-49fb-8a5f-b8eba49d3cc5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d69f1f9a-a304-4a43-ad06-075d0f6c6233</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a0f1bc-37ae-4cd8-b994-d96121926126</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a17009-5560-406a-a7cc-abb08a99a357</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a17b10-73ba-478d-a024-b100e20f250d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a18ddf-aec2-49de-b2b9-2e8b383c25f5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a18e34-2f6a-49dd-b401-0f2306a3ca14</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a198eb-958e-4940-8198-a117254e3c7f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a27ec2-029e-4800-b85b-f3a152dd48e2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a36602-c55d-48e5-b5e6-8b0a0d6973ee</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a40be0-e111-4972-9164-f5bfc3ff2714</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a4e3df-f54d-4b59-a464-fd48ca552c1f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a56e43-db8b-4dfa-baef-b8433d2a6276</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a5d01b-1cbf-4bc0-bc6d-d6bb84eba3d5</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a5f2f3-2a73-4f39-991f-b59380fc0af7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a62516-ad7b-4b19-91d6-1f4e933b4dd0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a66603-7d66-4f87-bc59-c5c28659f2e9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a7a92a-512a-4342-bbf7-5eff277f1bcb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a86daa-df0e-4a87-8c59-b2369e0519c6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6a8e769-6b84-44f5-a051-92281f86a8ac</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6aabc27-d7fa-4b9d-be51-4dac0488462c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ac4147-fd22-46b9-9ecf-bc7207c1326c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ac9fcc-72dc-48d5-9ec5-863b8e2e5b8c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6acd2f6-d3ed-4185-b335-df28ecc01b0a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ad5d33-88e7-4d14-8f35-fc1cd26f3d54</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ad6c06-4305-4db6-b409-1db96993de6e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ada1c5-9396-417d-bea7-6b0297601ced</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ae1f8f-c27b-42e4-bea9-cdf8ab5ad599</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ae41c3-359f-4893-9be0-2d70eebebfa6</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ae520d-57b2-4d2e-a0f7-1c97d5b52dd1</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6aea52f-c83d-4888-8305-0851c447a84f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6afaad2-0673-48ae-bb4c-cfcfea929a34</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6aff1d0-d7e5-477a-89cf-a678885e9a5a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b117c3-bc68-40f0-9893-2396dcb6bca1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b29545-623c-455e-b886-d0c7d6f0a57c</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b2f5d0-0bc0-4194-8de4-4dd73ee8c842</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b44fcb-3cdb-4e97-b574-dcfd1c9327c6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b4c381-73f8-4a95-bffb-0d646d99737e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b4fc8f-1f3b-4b01-978c-09717124dedb</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b6015a-6e91-4f67-9f1c-5f2ae6f9e607</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b65d7d-4afc-4b54-ba58-70a36f553160</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b6cd42-9ba3-4b6f-b0ef-7522091e3f3d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b726ba-bed0-483f-b837-e441a8b8e4d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b73a9a-f50e-4ba1-8fe7-a7f3c3593688</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b7971a-9f89-4179-971d-d401970dcc30</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b83b92-5934-444a-941b-8af9e2862e5d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b85ca8-d50c-413d-9d46-5547104238f7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b95420-4cd8-4d1e-9678-f57f05d38af3</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6b9a6f4-1517-48a4-8bb9-dd42df9c50bd</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bc340d-9c86-4d07-977e-70fb263351ff</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bd7e55-e26e-48c2-beb5-1a0cda99ec13</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bdaab7-e992-4334-89a7-b7c40a27a2ee</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bdac3b-e878-48f7-8a03-bc6e66fbe562</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bde0f7-49b6-4677-8b36-a1d0f8918876</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bec0b1-4089-4317-83f6-f479bcfab90b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bee900-f19f-4420-85c2-e600bbac2faa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bf9529-25ef-4e60-87fd-47359c69b45e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6bfb8b9-8b1f-4d4b-bcd6-7b0037c3d738</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c12533-7ab9-4367-b96d-da014f1c8b0e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c12f65-7576-413a-8061-604684cc904e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c21311-0f8b-4daf-92cf-612aba162545</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c3663b-88ea-4039-be63-c0ad344b2f02</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c38e1c-847e-4788-9aeb-5b7d8302a675</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c67996-9739-4e3c-8306-e56f859fa6fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c74bf3-135a-4ae7-a981-5009ac6fb021</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c858a6-0037-49b8-8eb7-af9c8c3f2f8b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c85efd-1064-42a9-8e14-1ee9297c5c6f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c8f500-31b6-4584-a1c0-b03f2cc6cde7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6c9eb33-7e11-446b-9301-a78b90b48a34</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ca37f6-0c5f-4a80-b943-80cc09b38d44</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6caa674-2e70-4d5d-84cd-b1b23422cdcb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6caddf3-5bf7-411d-9a79-e70b2083e356</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6cb63c9-2a26-4c64-b138-825e6b48c10c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6cc0a2b-555c-48b2-a11d-c155e539f7b4</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6cd7686-170c-4f9d-81e4-24e714d3d3ed</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ce3341-bd8b-4a88-8f5a-a9241739f37e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ce8d54-e1f1-40c7-9b15-945631c4741c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6cf0b31-fe24-41c4-a7b7-8a473b0fab1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6cfc938-c900-497d-a78c-2119af826307</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6cfd5dc-bb72-422d-af39-b362581e32be</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d0be9e-7973-4a51-bdbb-fbf9942bd23f</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d152f0-0609-4e2f-9b99-dcd2cc556568</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d17609-1f37-4bea-b6fa-d691f4223e76</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d1f083-2444-489c-a77d-f94023995963</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d2b9d0-c9f3-42d3-a961-6a36640fabed</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d2ff74-2860-4279-85d2-7352ab350479</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d35d2b-cfc6-41a0-8331-1d83c4f2f4a8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d36847-0a78-4f94-afd7-31912ccec44a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d45829-3d6c-43b8-811a-a485ae26ad82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d4c7fe-6d2d-4c36-b946-09a3cb961b61</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d60702-e7d6-4a0a-afb1-567e9083e0e9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d66788-aa22-4f6d-a9c6-848255628c5f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d782fd-ca0f-4aeb-8efc-63b24970cbb1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d7b4e5-a38a-4dd7-befd-8bea969af857</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d8c394-ee4a-4509-a787-76894eab4298</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d9175e-5409-4af0-9567-e26de6a4f928</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6d987c0-a898-4590-b13d-7bd34196a607</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6db7d94-b095-49e6-8908-e039dc79afb5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6db9644-6176-4f77-9782-2707ada1d6a1</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6dcdd42-20c3-4b7e-af3c-e3ed95477bbd</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6dd6cb0-f879-4438-919e-1f8b295953b5</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6dd7f4d-a7ea-4398-bf64-bf931a6912b0</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ddc139-f738-4b07-b27d-15545319f77d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e03f16-19d1-4b16-bf5b-3b29b2e8c040</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e26e4d-36d8-4bfd-9338-2f2849d284f9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e4f727-87c9-4278-a791-32eb86bd52e1</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e5120a-ed74-4e07-babe-6c12924a38f0</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e5ada7-1a30-480e-9c89-322e3739c59e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e63d9f-e172-4d39-901c-9d914ea9dbc5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e64290-49b6-4809-ae58-40cd7b210c99</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e85c75-d351-4e2a-b403-ac3ff3bdda8d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e8d461-1d11-4db7-9dd6-23a64b9642ec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e93784-5a92-4d16-8b88-42cae69b83d2</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6e9f55a-1d8d-479a-944e-ec3eca8b26a1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6eaf7ae-cd09-467b-8114-c23ead1f93f5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6eb2fb3-4972-4523-9578-fc580499f529</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ec0e8a-5239-4496-a0e8-e53f90083ab1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ec1f5c-ccbe-4512-9bf0-40b6011679a7</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ec2138-8a95-4f27-9fef-720960808e60</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ec3d6f-3f54-4da6-a1c9-5fc509dcc7c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ec5f90-71ee-442f-a2b6-531c4c7aeb04</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ef136a-44ac-4719-9486-f2b67de133c9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ef371c-e1cc-4752-8875-90e2c973503c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ef70eb-0b2d-4ad1-ac5a-7061c675a5c6</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6efc73e-c375-4c98-a765-9db3015ed562</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f18c3a-dcf4-4414-891a-ffcd012f0b01</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f1cca9-ec2e-4d5f-9e92-cfe044bafa86</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f3c86e-abed-4d8c-80cc-60b8743624fe</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f4c853-a8a1-409c-9906-d89ac203897d</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f604e8-2411-4707-b240-8c2657de9e09</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f64071-d202-4b35-9126-3df9dd235ff5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f897a5-7ac0-4ba4-a961-5d338bbbf51b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f8bafb-c79b-4442-bb68-a5cec66bab63</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6f8db51-c6cb-4de4-a709-f265ed30740d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6fa7e0a-6c10-46be-b3be-a5eb448b56e8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6fb48e0-2f06-4f05-888b-4ad4ff1292bd</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6fb4cea-8645-4f44-a6e0-3fbb1f93ad22</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6fe07a2-e5cb-4506-93ac-a99f995ec222</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6fe2cff-b9e9-46db-8e3f-43896754bf92</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ff9324-694f-41df-8368-4c91ac348a5c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d6ffd39c-b0da-44ee-bab0-dfbb57b789fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d700cd49-dd3a-4557-b28d-554dd2587423</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d701016b-a789-4975-b415-58b83f70ad76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7017aec-1ad3-4bca-8644-717a3713d897</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70189c9-f6dd-4625-b4ea-9161180efe98</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d701f6a9-9b90-4004-9879-c79b2badd1d4</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d702bbd5-3e15-4c67-9041-7aa07a41e9ac</loc>
    <lastmod>2019-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d705b987-547a-4736-a2ec-5e0179bcf1a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d706c168-a055-41c1-aa6a-2e62397117a9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70a27ee-5c3d-49ac-bf9a-122f0d58609f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70a9ec4-2eed-4296-923f-81e21207921c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70aa8e0-5975-4962-a483-6b2556487a5c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70ab8da-4fc6-4ae9-9e3e-db1c75771d4d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70b0edc-7a68-4e9a-987c-c2b96bc09a11</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70b10db-ba9c-4b82-a559-dd9385b59f58</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70c1ccf-ab3c-490e-9e2a-605a4ff1acbb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70c2039-c823-4c2a-a94a-3558263391a9</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70d50f6-b9ec-45ff-895a-2d2e3dc491a7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70d5cf3-06a9-46eb-8c3e-159e64325594</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70e7c01-2739-419e-956e-28416356926c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70f4f5c-0df7-40c6-aeb6-e6358c5b0f9e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70f6149-70f6-47b5-ab63-f868cb3dcb8f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70f6890-9bcc-4c94-b060-81bb24e464d6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d70f87c1-d179-4a59-b433-abfe42793428</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7103211-65b5-4723-8d60-26da46aa8a70</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7107718-594d-4ca6-be19-22cba5416cdc</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d710b5ca-8c29-496e-b796-8af8976f3c4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d710cafc-09ca-49e7-8fbb-d44c1545a14a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d710ce60-a07f-4b32-9818-c2db54657825</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71170e3-7ee6-4a20-a0e0-5746d277a181</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d711d5da-4c4f-4198-a6c1-b03038882ff7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7121ac8-15af-4d6b-bca7-970e350d407c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d713fe53-af0b-4bf8-ac6a-b1b25753ac50</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71753a6-e956-4194-9199-89aa84f3f018</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d718152d-0a05-4d0c-8c60-dc1f061b7605</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7196db7-5d5d-40b1-89b6-cecf4d278db9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71b76fc-d71d-4e0d-b097-e237103a5104</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71c2321-0056-4b49-a011-1c1c2b8d60a7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71e4548-0456-47bf-bedd-39a76400c92c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71ea6be-2f48-4d54-893d-4dea8fded3b9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71ed66e-4683-43b7-b3b2-90685adc4947</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71f647c-8a43-4276-85d9-605d58692c9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71fb365-613c-4cf8-b007-0eb0b3fe1be4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d71fbd88-84a3-4f24-8530-ff8d40a24708</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d720a4ef-eb35-4e94-bea3-c52ef83068ea</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d720eca8-d9cc-44f1-9280-6d7abfd94920</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72277f6-ff7a-4760-93bf-ce3d3b54fe11</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7229ea2-a2f1-4516-bc43-4ae931f41602</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7231747-e7e1-4bcb-bd9d-5f0b4317bc95</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d724ac68-e4c3-4411-9cb1-6ac4bcbde25a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72575e1-1a26-444f-ad48-c1cc68132d2e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d725eaa6-90e9-4792-9c7b-b41fc03b9673</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d726981c-f836-45c6-bc4c-313bee6501db</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d727caac-3c21-42a9-a972-ecb01c8ed49e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7287188-4da6-4b94-99c3-8c4915acb85d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7298963-6cf0-4878-a0b5-6f5bda8da726</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72a1b43-c46b-44b1-8708-54a803a40963</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72bad94-f59d-4458-90f6-0676781c02ff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72bbca8-eeef-464e-a275-ce3249a8e914</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72d426c-1ffd-4912-896f-4d6169240671</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72e2ed3-11d6-4151-b543-133ef08b0840</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72efeff-f83d-467c-8945-bdf3ce4f798e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d72fa159-50dd-4a1e-97ad-7a773b7cb973</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d730e77f-3609-4d9e-b687-2290c1aa1f60</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7313ad5-a283-433c-8a2f-7f265ab8d816</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73166ce-f110-44ce-85b1-fb21aa0c2a23</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7323d2b-602d-4ce1-ac21-c1c1d15a4109</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d732c017-04ba-4bb6-928b-a1653903c76b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7332972-4a37-4b59-801d-2a23891e56b5</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7339a5b-34b2-4f58-885a-1b07ed8ded25</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d733aace-30f1-4d8d-9761-7d6cca719781</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d733afda-1821-459b-96e4-cfadc3781c4b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73403bd-0815-4bae-a4c5-cc07161fad17</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7350283-9782-4297-8a1e-fdc92dfe4896</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7366c44-f414-4328-8f00-d05f097600c6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d736e633-a82c-4f2e-baa1-7547e9822dc0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7372c6d-6192-4dfb-970e-4fe72a39a4af</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7384459-73d3-4d74-ac57-d727f4e6d0eb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7391700-1490-492e-ae30-ca7f6d5ac866</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7392da5-4c2b-40f3-8a93-170e6681af02</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d739843f-f902-4ece-96cc-c4bdb1511dc1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d739c4db-941c-4d9e-80b5-4fefb36d6b4e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d739daee-f92c-4caf-a741-27a37999dd3c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d739f860-96a3-47e1-9ebf-d95f3682ddb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73a3b55-fb5f-4d41-aaac-4d3a47b31d5d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73a4bc3-9c07-4b42-b4b1-f578dedd0de0</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73a8fbb-00bd-46db-a49e-f87e81d92b03</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73bc536-19d7-48af-9a7d-11924a337e70</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73d35d4-dbc4-48fe-8c85-eb4408f47481</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73d971c-c6ee-46d7-87d7-7d26eadb820a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73e7e6c-4151-4fd6-98fd-6c4705a84085</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73f102f-58bd-489e-a9d9-adb3d5b09dea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73f58ab-9097-48f8-ab57-9b374aeb0870</loc>
    <lastmod>2020-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73fc424-85be-41cd-bfd9-3047216d4e71</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73fc558-6d3d-464e-ae97-1a1c257e6e11</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d73ff118-6c90-40fb-8c64-b556ce1be360</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7406c6a-3ee1-4334-82d0-4110c8b2bd79</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d741315a-b913-4f99-8ce5-07ffa2bd6b26</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7416e3d-0d47-4ff7-90c4-78442efd20cf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d742b33c-b593-46c0-ad97-7b16564be57f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7431fbb-b520-4b9f-bf19-b9659504cc67</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7433c5d-4c9b-46d3-bb13-01c23a8f6764</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d743ae32-71b4-4d20-a967-02e73c46cfef</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7449ad9-dd1b-4247-9631-0e8362c845ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74650b5-3c87-4985-ae21-c9e15ff0dc29</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74704ab-c47e-46ac-b96c-86a4bda1c940</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7481042-5b60-479e-a7ce-77852aee8ae0</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7483415-5629-4f5b-9653-28fe888e46b7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7492898-9535-46ef-a2f2-96759541513f</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7492c84-cb23-4cb8-8803-b26578e1ac07</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d749b201-6632-47d7-94da-9e0d026edceb</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d749e774-fbe0-42a2-b5b7-27ae3c8573f5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74aef18-fba8-4cac-9948-ff1faec3a317</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74c1a06-89af-43b7-99d5-8309e939251c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74d52a4-8714-4a0e-bcbf-836904a411bb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74d6975-bec5-4c8a-be37-46cf44ecb900</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74eecac-0b1f-4262-9b65-cf3659be71c1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74fb91a-8b6f-4b5f-b105-3a3a9143b3b1</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d74fda5e-dfad-4b16-8981-fd96bb2060ae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d750f7b9-d2b8-484a-8b8d-1b2c389063e1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d752032d-b384-4235-b8e3-a9698133725e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d752a53d-6323-4b1c-83d9-f2493c2fc21a</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d753abdd-454b-496f-8e1b-e77c6a3bc004</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d754792f-4e91-4bc8-ae4a-aa5d9656bec0</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7552b0b-aca2-4642-b914-947e9eee9ba8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d755c8a3-b193-4876-a1e2-b2e47cdd4226</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d755fc50-e6aa-4dea-ad96-3c95b87703ce</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d758fdde-6e7c-40f0-ac7f-0653eb5195c6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7598478-f1c0-4b5d-bb01-7c08d1e0a2e3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75b649f-1ee2-479f-a05f-1faf803a3abe</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75b7967-9b2a-4191-972c-623749245178</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75c1efe-3fea-43fb-9150-ebccf1ed35b2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75c5feb-2f0a-48af-a56d-1141615f76c0</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75c71c2-7bbf-41e0-9eb2-d4b22f0aa948</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75cdba6-2b0e-495f-b50a-0eae00c6a1e8</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75e0543-99b1-4462-b22d-37cdb8972f26</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75e6a0c-c3d5-4680-bdd8-c9bc174f9a82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75e92d0-f43d-481b-92b4-3762cb668dae</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d75fc49e-81f8-4944-822a-9270fc185faf</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7604255-7071-4e62-9629-2d04a980fa23</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d761324e-4022-4912-b69f-26c71ddf5938</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7615a4c-c303-40d6-a0d0-4cb6781e134e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d761b621-4983-4958-959b-f57c273c9d9d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d762270f-1c57-4ad6-951f-85eff7eba635</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7624878-f119-48e3-8f16-de92e0053842</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d762ed41-4f4e-4607-b4c1-9e01d5900f23</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7637837-7794-4981-ba68-cbaba055a287</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7640185-eab9-4bd5-b47a-768b7a53b59a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7649f70-d6f1-447d-b089-8d3dd8c90169</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d764e880-9e0b-47c0-a2ca-756e2ecce19d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d765364d-df3c-4f3d-8213-8804192c22ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7653b8c-f5d7-4089-ab23-39b678d2fb3e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7657a16-e03e-4e09-8d83-3467c456d302</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d766640e-8fcb-4fab-9caa-c028d68e188c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7667071-7606-4f19-a6ce-372e4d909d1c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76749b3-6e0c-4e99-9c30-45d47d41cd35</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d767d2d9-af44-4f18-b82d-160f6067cdb8</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7685663-0178-41f9-9165-7a72dcd06c07</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7689461-6d07-4482-bc2e-581d88763b8b</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7697d8e-5ba1-4748-bbb3-5dc708fd0145</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76a2d05-3ff3-491b-913f-5ba9f6262225</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76a4008-17ec-4113-919a-7ec4216b9c66</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76abe66-ed4a-4f2f-bea2-acabf8a1a223</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76b30e9-ab2a-4793-a5b7-211bc3c03311</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76c5b79-c59d-41bc-85a1-c3ee5d7c0bf8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76d0c29-94e8-4a77-ae2a-dedd9a97667b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76da97d-48b7-4589-9710-bd53a92725c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76df0c0-f4a4-4725-bc8f-acaa05f56e93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76f6954-b6b7-4295-8d36-da9da3866201</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76fac55-a63c-41c1-9137-2bd0335052de</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d76fb3a8-a116-4355-89a4-f9f39e31bf1d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77071c2-0855-470a-9b39-1a1072ccecf1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77175e9-7ed6-4ff1-b026-7194990fc25e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77220c3-4d11-456a-ae7c-5e1d4cdfe91c</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d772cb08-8df5-4d38-8ff8-4cd9f6f53326</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d772ed64-696b-4898-a45f-5bf7df5be6c0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7742827-d83d-4c78-a803-1faf9f6de41d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77432c6-4d94-4e5f-b572-56575d331cac</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d775ad9a-1674-44a6-bc2e-b0f2e1040690</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d776ad29-9a7c-49a3-9214-a3ba4c1fc23b</loc>
    <lastmod>2022-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77706b8-8ad9-4639-8550-10ebc781dc29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7772065-9bb6-42da-837b-7b00b8999f2a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7775f16-156e-4f59-a033-cd6b93cefbf3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d777a781-dfbc-48e3-ae38-f1c8d6f32574</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7781694-b618-4661-a08b-ee36dec24820</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77867f8-3e81-4782-b541-97836ab16282</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77934cb-d435-4782-93d2-ae812929c494</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77b0957-32d1-4020-99df-32cd9b93f482</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77b937b-6f9c-4638-98fc-03dddba00402</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77bb8f3-3036-49c6-bc5c-97493fb028c9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77c4603-8fe4-404c-ad0e-e750ca2acfca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77d4e56-c611-4f78-ba85-93a07c42edf2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77d5bc2-08e2-4ae2-b180-0b8d9b8eb3bc</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77efe67-fb25-40ba-9c4f-195fc754b9ed</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d77f459d-e902-43cc-bd4e-05da7d7cebf9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78039ef-c21a-4944-bf41-d8ba54268219</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d780dc3f-9a4e-44fc-8724-399bb4620152</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d780dd82-530f-4390-859c-e7f36b6a06b3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d781a6d1-8897-45b1-ac56-e7fc766d827f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7828c8f-0a37-4816-9810-d53d69314732</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d783471a-78eb-4837-8fd0-fe50c3972b92</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d786244e-83b8-490a-8be6-45df02403a76</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78647d8-c24e-4153-8f13-5fa6c5b3a5b1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7869413-c03f-40aa-a7fa-aae913fc31e7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7892a6c-a7c8-4768-96ec-913544f130e3</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d789cb81-5669-47dc-8db3-c773ce8a7345</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78b5cfe-8c6b-4021-9531-e51749933b3a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78b69ae-0f59-450f-ae35-d98679bf9474</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78b918e-715b-46fd-9f39-9318d73dd05e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78d2cd2-8d5f-4065-b351-2abbf22b8e10</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78d6ecf-7b69-46ae-9bca-e967753a72d5</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78dbe48-5370-4a88-b1ec-523002023dc9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78e14c2-b97d-454a-a85f-97a76607bbe6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78e21ff-3646-4bce-a25a-69db597bad38</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78e2222-d429-45f2-8a4f-574904c6a29b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78ea7a2-b1cc-4683-8a79-12f9a86ad2b2</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78f0ab9-2bd6-4182-a62c-4b70337f9b27</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78f5f75-3b2b-400e-af6e-a790e11dcc42</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78f8f29-65f0-484c-85cf-f2a899c9df92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d78fb32a-4a30-4aa2-816f-895097c2fbb3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7907919-e086-47e7-881e-9bc9c0091457</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d790de27-0c37-4e67-858f-bf44ad8cb0a2</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d790fa72-251f-44fd-8e97-c4b671b91ce8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7914997-3afc-46a3-a058-c62db1644eab</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d791a66e-bf9d-43f9-b1e7-1ff0bdd6de8c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d792da7d-f742-4d4d-98db-cdb3f1ca64a5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d792e8fe-5dc1-437c-850b-5943243df9c8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d794de23-700c-4f89-8a4b-f59dea7d6178</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79510cd-b5c0-46fc-a03a-d139dc0a6058</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79592ef-1fd1-459d-8e35-8c3ffccd97d8</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79600ec-3388-46f6-8301-d16b5b3c6d45</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7963f8f-9850-439b-a17b-ac3c48bef6df</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7971c79-b7cb-4aed-b308-6526dbd9d299</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d798441c-554e-4d08-95e1-243c34cde147</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7987f7b-74ce-4c10-984a-0b2c53f3bdfa</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7993fe4-1df9-4838-98ca-dbdac6fb6e12</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79a42a9-069c-4f70-96af-8e8eccbf2a67</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79a5197-47a0-445d-afd6-d4f378c799b6</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79abadd-e984-4a73-bd43-7f4e427c9297</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79baea1-382a-47de-8476-d319d43d8a97</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79c2e53-fc7c-4554-94bf-10e688d694d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79c43a8-cba2-4f34-a0ce-b8eb74202ce7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79d13c1-b66c-49e3-96b0-6df8daf55fe3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79e7701-bbc3-437b-9880-d7f4b92dc541</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79ef562-eb85-4a42-a16b-d0f9ddb2665a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d79f0b39-f673-4e63-bcb8-e6d5b74d6c59</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a0ba74-d2cf-4f7b-9906-49d985cc3ade</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a11c03-ae87-46fa-9789-12f86c03b9c9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a24239-cd3d-410b-919f-d81aff457124</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a24b5f-49ae-43d0-8b1b-4000ee808036</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a4ea57-edb0-4e42-a7c9-320275c98df7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a59002-469f-4c7c-a14f-1947cbe02f65</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a60532-5039-47b5-ad58-32f7c3a38f2d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a626b2-e0de-4218-b7b9-8d0050632dbb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a66009-7aa5-482a-9bc2-a9142e0e19d0</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a70249-cb2d-49a2-b2db-28a023a9bf31</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a78279-6699-43f7-a13d-e7eb558d399d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a7889b-3846-4d80-972c-0e6d5d597e3c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a81568-679c-42f2-9f0d-8af6170753e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a82b03-5c75-4b0f-a23a-2a3924178e8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7a91cef-0cc5-422c-8f11-09d933f83ca8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7aa6dc1-9ad2-4f28-ae37-1aeaaa75cfa1</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7aaf761-58f1-4afb-96a8-1bbe28c69ba8</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ab5623-3eec-44db-adea-237e1ef84013</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ac4657-5124-4e53-a3d8-1860e6a82b01</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7acaff3-319f-4f3d-a7c0-cf42b0b1915b</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ad0e38-52bb-42ed-a134-9230b0d1f67a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7af4a3b-9424-44d9-83f5-0daf13ff10c7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7af9bac-57af-45ca-81aa-648ac154d91e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b03412-ca51-4022-b02b-1dbac5691a74</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b080ed-2724-49d6-8c3b-68d25d725835</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b0ed5d-57a3-4dd2-a43a-c9322c0d01d1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b1cf9b-9100-4072-ae2e-3a0e6c957b3f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b244ba-3a13-4fb6-b0d0-73149c3fe941</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b3381b-016d-443e-b11d-fef511ed0b4d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b33edc-9593-4ee9-94ed-1a26b6f2ec7e</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b37bd2-96ce-4855-b094-2dd90c1b363a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b480ac-3f87-42f9-8113-ad5ec75ffaa7</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b4dd4f-e8c0-4eba-ae0e-d0b5e6108dee</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b5210b-47ed-46ea-bc16-05d856e72b9c</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b5328d-a6b8-4476-a708-ecf65cff79fc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b760af-f06e-440f-97ae-0f98b337b9e7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b8ad59-f6ae-47bf-8683-2f94e6676899</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b8b1d9-2d14-43c6-b620-a7804b06c6a3</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7b9556e-035a-450d-b9a4-659f5e71c524</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bb848e-1781-45bb-85d9-b6a68775f3e4</loc>
    <lastmod>2024-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bbb1d4-4dc6-4936-a596-028ecb02cd71</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bbbefb-bf55-4728-8d50-74fdf9eb4d81</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bc311f-da79-4ac3-b91a-87fc7066aa67</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bcb952-ed4a-4342-a997-32c02d4e553e</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bcc9e6-8c0b-4ead-9467-02784f47b706</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bd10ab-fdef-4bb8-9a2b-f3291f42e73e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bd690d-c08d-4630-b04b-5a99fca85c8c</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bf120d-e906-4c22-a4ef-cef80be37339</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bfcdfb-47fa-422a-add0-6a2df3795b24</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7bfd3e5-fb29-42c3-a409-d4f3dc6d8ca4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c2c9a7-6d45-4f3c-b6c2-c6303c2ad9c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c37b5e-96c2-4b15-a0c4-dd6306db0f7c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c485b7-2306-4db9-a982-e699abaf2aba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c4c199-cfb3-4874-b9c2-e202c1afb1cd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c50dce-205d-46c5-bbc3-190dbfa16ee2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c5688c-1a22-4e14-a119-c703bec15c4a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c59ff5-ec39-4614-b58e-b5ae5855630b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c5c55c-1595-4b98-90e9-93ae81db8430</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c7af2a-a580-47c1-917e-2a0db692e8bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c7f63d-df7a-451f-83c2-85998ba274f6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c80263-12ed-41ba-b363-47aaaa1b756d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c83b13-483f-4180-85ea-0a3e003c4150</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c9500e-125b-43de-b0d8-0b7036045aa2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7c9c348-d6bf-41ec-8438-d2339d69beda</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ca511f-0675-41d5-8fe0-5c479c93e08a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ca55ae-b65a-405a-a6f9-4771bb200517</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7caa119-e4c0-4c6a-865e-a0904cbf0f52</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7caa710-3aa3-4029-aeb6-30c45564363d</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cb1d20-76a8-49ca-b413-4ffc8e3899e5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cc3bf3-f140-40b0-b1ce-00c80c1acf9f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cd3530-cfeb-4ae7-8895-c671e8b3d558</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cdf5d6-73fc-4990-b3dd-af21d587688a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cee344-f7bc-4fd9-8068-db3123090e39</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cf0adc-438c-4d16-999c-633f9f49e6de</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cfb6b3-7720-4def-bd78-869cbe702fe2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7cfb6e9-5f33-4267-88be-be34f1798c9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d002d5-a2d0-4f7f-ac22-0cafb29db2b0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d046db-382f-4d3f-9798-6d7eb3190bb5</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d47751-704c-4256-87f0-548bb560e7f1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d53c05-dd1a-45de-9533-590f1d98c8d7</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d63d3c-6c98-4e0e-8c3d-6a488186713d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d63fd4-e505-43b6-9f8a-bc742cb7a048</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d64da9-db6b-4534-864e-9f653db72867</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d6adc2-986b-4f51-b7d2-b329ac5dbbe1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d6fb9a-0fe9-42af-8af5-9fca24f31d08</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d7a790-4bd4-4795-80db-fdb687cf3b24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d8b928-ce21-45cc-a3ab-fdc35aa5766e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d93bcd-9dfc-4186-a4e1-98695cd6600e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d959a8-3d42-492a-836c-9d2a9ca6accc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d99058-bc22-4b08-8a0a-f3c5f3af6406</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7d9957d-bece-4378-9418-860e7d37f95f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7da354e-6c3c-4e59-b6dd-1424d071c221</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7daed6e-31c6-4751-bc00-12f66eddd821</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7db377f-c06a-4eb1-b67e-29691e702e13</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7dc04ee-8cf1-4d3c-a5d3-3c33e15e2e36</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7dc7c9d-63d2-4b22-843c-cb9877c2037a</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7dd5581-6191-48d7-af35-32a7fec3877e</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ddcae3-5ac6-4ae5-bbcf-ad5d64030b53</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7df0c87-e6ca-4941-9cd7-9c8bd132b81c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7df2fb5-2a1a-4fe5-80c1-1d6bcc04bd64</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7df5c76-7d9a-4b97-8ba4-235ad6a91b7f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e0b4fb-0159-468b-bfda-16bb598c6cba</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e1bb32-1300-4e88-9baa-51450e5e20ea</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e36257-f63f-456e-8e5c-04d7c491051e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e3a40c-7d80-410d-becb-220efdc1f577</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e544da-b0ac-43fa-a44c-90cacb75e5c4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e54ddc-eaf4-434f-abd1-5245a87875a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e59898-5c85-478c-950a-a7a7d859e018</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e615d7-9227-40e4-988a-03f2bace7637</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e67a1d-6c82-4eda-a123-bfeabf4cce13</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7e6bba0-6076-42e6-b207-b2d4db486013</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7eb6a41-9834-49d8-bc63-26108b809b50</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ec2872-af43-4cb1-ab05-1e7f61c0a1c0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ececc5-9e98-4341-af59-674fe75f0394</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7edf9d1-f248-4322-8a89-74a9c0f8c77f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ee0e90-abce-470f-99da-1c3f11f2d95c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ee3ffb-d0d4-414e-a09b-ea7b548f2f48</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ee63ff-2d88-45d1-bd7d-465b3fad02fb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ee7f27-fd7e-4b9a-b02e-3ad270806635</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f038e6-ca32-4a38-8be4-01ca0eb34064</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f0a1c6-734e-4e4d-adad-bcd49d556ae5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f0e641-7b6c-4e9f-badf-c40680a9180c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f1d540-5266-4a4a-b20b-fb5a2cd8a9f6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f21e38-70de-4d3c-8777-eca42566ba0b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f2f5de-58b5-4371-9087-cac846f89ed5</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f314c7-b574-45bb-b611-77aff4c0cbb7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f4790a-e168-48f1-9a98-596ebb6d1afe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f4927a-1891-4811-95e4-ea8704dbc749</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f4d7e3-1b3f-4c76-b248-8560051b03c7</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f4db0a-c5dc-41ab-97f2-0c784790022e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f5214f-35ee-4182-93ab-8c20a5826522</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f5383f-76b9-43e6-b5ac-16c45236b96c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f6aad6-1a1c-44a6-b1fd-7d545fe248c6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f6cebd-3718-4760-8095-49bb1fbe4fed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f71577-ca54-4018-a4e3-2f970c21dbc4</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f7b983-4f5d-4596-973a-d35ebc41a379</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f7f4f4-0427-4408-a8da-04cc4478f317</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f83d51-f07c-47ff-8fcf-f15393b9dbe0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f849a1-f31c-4a6c-9c94-c9c1813ff7e6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f8cba3-8bce-4006-9612-dc11e8d72f92</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f97efb-dacf-4388-ae2c-b4139228129d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7f9b525-62bf-423e-80b6-298a4606d484</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fa059d-f5f9-4089-839a-32570d1f5e94</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fa6adf-a73c-4cd9-b803-b65c488a2903</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fad54a-1b77-4a5e-a958-072bee14cab1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fafbc3-a02f-43a0-8844-93280f4d9110</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fc78b0-6e3e-4fcc-b454-dc1ba21cf267</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fdaf0b-e91c-4e67-99ae-b25c6bc8f9c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7fed5c0-e784-442d-8900-ee0beb51f8fd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7feee3d-5d25-4891-bd22-42508f2d6a26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ff6023-5218-4515-b1a6-40076b67eeee</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ffbf1a-7f39-460c-b978-f6d8fda38292</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d7ffdc89-72c8-4763-9e00-4acf8f0c5bae</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8002cd8-70b0-4e6e-95d8-3f4e74400b74</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d800b443-3a76-4004-8b3a-88308908454d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8015761-e640-4cf5-880d-48ff71a075d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d801b369-40ce-4719-9b10-a88b9485a3f1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8025bf5-9a6c-47aa-90a6-a0abed7b8c44</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d803049f-02be-4460-92f1-88e01af99b76</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8033148-a881-45fb-84e6-d669bfd2aa26</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d803747c-2f5a-4afa-8a03-79916f3d5932</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d803df7f-5222-4065-a93d-af126d8d5f32</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d80454a9-42ec-405e-9b29-235d57167344</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d804ceaa-bf60-4795-80d4-049a3ee59d12</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d804d66c-fe3d-4c68-981c-7f4a0494016b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d807036a-434d-4513-bae9-ffd94ab78c19</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d807edeb-02e2-4e36-b543-0c4db29f648f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d809202f-c10a-4940-8dcd-5bedf34d2d9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d80983da-04cd-467f-a8d5-ba826b1ee887</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d80b867b-339c-4b2f-a8ab-103c36b833d2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d80d439e-3258-41a0-aa5c-48e714b10643</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d80eeeca-e2d9-46ae-a173-623aeb2940c7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d80f9e8a-f08d-46a5-9ef8-f8032dd8e019</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8107587-f7d5-4333-9382-9d22880f68c2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8113eae-68cf-4a4c-b8c1-1655398122d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d811679e-d7f6-4a96-a97c-a0a4fe8a8aa9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d81217b5-4d67-4056-9abe-95c6654a7331</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d812dead-10bf-4947-bf83-47aef9315d92</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d81405a4-9030-43d0-978b-0ffb7be180d5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d81567b2-bb3e-400f-901f-0ff108cc7a0e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8168f8f-783e-47ac-a34b-26423e934a0f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d816fb69-aa37-49b0-8315-a418d19c8b45</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8170669-460f-4a0f-962b-c0adb2a2fa50</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d817388d-abe6-49bb-8df1-e5d02921a0f6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8183308-4e90-411d-8a28-626b0e897423</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d818637a-d550-4cc0-8926-98dad022a610</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d818c96c-62e2-4e00-a1d0-f4b603109084</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d818fa07-85bf-4dbe-8e15-8a8d14a04840</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8191835-d998-41a6-b996-d50db74eb849</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8198a7e-9d58-41b4-be2e-093bd0dc4727</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d819c8cd-5cfa-46bd-879a-564e9e6c7226</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d81a906a-859b-4ad2-986d-24ae832304d7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d81c7666-b137-44f3-9ab6-5029f5861f3b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d81f67fd-670a-49a9-a5ba-3f31248f5caa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82107a0-6a3f-4466-8b39-23a0d2e08a9d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d822233e-9806-46a1-8e41-61256873a490</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82315f9-7413-4b2a-a5a0-625b63519b11</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8251ec2-a3db-448c-a29a-a4a1b350e6ca</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8256188-902a-445d-b455-3880189c12db</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8258322-5622-48ff-88f1-fb4a6fd5af26</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82660d1-4716-4326-94f9-36125841bb83</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d826c122-58ee-417e-9599-a088a836a452</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8270f29-a722-4711-aead-a8a6a71e3b81</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d828d951-a9e4-4c3b-b548-ee1f1ef65113</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8293556-d382-42ab-8b52-9c5b22bbe113</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d829a8a1-a28b-4ea3-a734-836a29b3d09e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82a7053-1ba6-44d8-a97c-0efc07aba63f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82a764a-e7c7-4a06-a5fe-1ac1a08324ee</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82aff24-29d4-4ed6-9036-e56b63b2acbe</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82b0583-cc75-4a2b-af25-6c9e9aceb614</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82bce47-fe02-4594-ae48-7a71e2557ccd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82e9f48-623c-456d-9e62-6c3dfd4c646e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d82ff07b-2202-461b-b450-e5baf0292f24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d830675b-a972-4065-a639-aa1e63531f92</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8307075-e4da-49f1-bbd2-6e9ccf5f8eac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8318042-580a-4ade-a07a-1358c3a20f3f</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8325667-1253-48ca-bd1f-fbf9c31b3bbe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8326d6b-9339-4e25-9edf-5c5bf483afd8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8346630-8a49-4927-b44f-79ace4b7fdd9</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83572c4-791c-48ec-bf13-a26a250a1ae9</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8361775-11ee-4f3d-bbda-070072bd4fed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8364f6f-7130-4597-9459-4c0873a49630</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83664df-ead8-46db-b44f-257f23b36ff3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d836ba6f-fd54-41ce-92ee-161f34b6d194</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d836ec67-c257-43c7-b1aa-badddfc5f04d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8373405-5741-4020-8b7b-7980ef782466</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d837504a-d69e-4412-b9a6-bd4785f6fc58</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d837c9a3-ed9c-4170-ad23-d71a57255ffb</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d838327c-eb2e-40fe-b887-8b87ea76a8f6</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8385ddd-f44a-4d02-a19b-86c59da7f20d</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d839c4e6-0d7b-4df0-92af-1ff507b2dca5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83a78f1-99e4-4e9d-9aec-246b42c0dd52</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83abbf1-1b1b-4bea-94a4-c2bbf5d60547</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83b88eb-f1b2-4e7a-bf49-f53d99fa96b9</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83c29cb-81ed-4ea6-b33a-9c6fdc998628</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83cb921-f181-4c9c-83ae-ef3f5e2343f7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83e6ece-269d-45de-b36f-c57409323eea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83e749f-7a1e-404b-a52a-15b703a40cda</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83ee689-a5d0-4eb2-b041-0470b0cba57d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83f89ae-c1f8-4dda-8d66-a3452b43bc2c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d83fcd9a-5a80-4fa4-a3d2-122a3a7437b7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84092a3-67b8-4389-8b7f-3464f874534b</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d840ed20-fe83-41c2-9419-c3058acbe7fe</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d841d9c5-1799-4abf-a3f7-29aa89e762c0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d841e00b-00e0-44ef-8f05-4902b3bd4991</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8423636-638f-4862-839e-083e101a7142</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8428251-65c7-48f7-86ac-9b9ab1a7a48d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d843b306-e766-4739-91ea-6701d3495d81</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d844bd5c-4c21-42e6-a6ff-adab92ee504a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8461477-44a3-4722-acee-537c5b03af4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d846c508-4ca6-4ab6-9c41-2c2929bf4918</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8478ef9-d30a-4c6c-8c90-6e83a91018b7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d847e1d6-bf1f-41e3-a70e-c7f65f9d9c52</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8487b0d-e3a0-4d2b-9432-60cf9c768876</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d849005f-b089-40be-bd3e-cf998c4809c6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84a2e2e-2f3d-47c3-bf1f-82c0e6f9fe3a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84b026d-158a-4c3b-a5d3-522762d06864</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84b2aab-7cc9-4db1-963d-39efc0f86311</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84b613c-c1b4-46a7-85c8-003e0ad4dec3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84bbb37-19e9-4cec-8ba4-297391c2dd7f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84c04d9-8ec9-4280-8e84-b7fbf9b3bead</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84c251c-237f-4c00-bcad-4c041414e0ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84c6f5f-df4f-414d-9fe3-c7a4c515982a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84d5495-7024-4542-9fd1-40dff63c878d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84ee89c-676c-41e6-902f-34cc645f1a99</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d84efae7-ca7b-4b16-bbee-fdb218c85e7c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d851fcad-645b-45e0-8704-fb82c13dc72f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8523a3e-1522-4507-b00c-1fdea2bedb15</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8524f24-68ea-43c1-ba63-fb7ad98e3eda</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d852580c-d2d1-4397-8136-db5f71e31def</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d852fa84-110d-41bd-88fa-379d7bd0d119</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8530e53-12ff-444b-8334-e10b6cf4c275</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d853778b-63be-4fab-bc2a-8be7ad8e7df3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d854418e-e9ee-4a39-8b6b-52b659eaa9ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8546257-9560-4f3c-84b0-140d75f005cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8547812-8e89-44e5-9fb9-e82ca5d4d2e8</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d854f972-b96c-45ae-8ce2-1748bcbe3368</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85597b8-4be6-4f86-897e-30ce70b186c5</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8579ffe-b477-4640-9906-09a1f0e90366</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d858a5ef-2dd3-47e0-a5ba-75cfac4819f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d858ac61-105b-4bf3-a774-e907c7915230</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85a347c-3f80-430b-acc7-d080ca4eaf33</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85ab1a4-a7f7-447c-a35f-184a67f00014</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85b9da7-6823-440b-8ee4-f86aab955489</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85ba344-35df-4048-81be-84bad84f169e</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85c1b42-1607-47a6-9cf3-9db589d51fc9</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85c74d6-871c-4a41-a2e1-94c9682ef923</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85d4053-2f4f-49b7-88eb-774642da3b57</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85d9046-5584-4cac-aa42-59b8e10d2a60</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85ef331-4a41-4b44-83d4-2c7e40bdddb5</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85efc40-1db3-4c0d-a2f0-bf582828c587</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d85f7d5c-8f77-43b0-b8e7-6299d1fdd6b8</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8627e3a-a021-43f6-bc24-279700de1b70</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8632676-7c5e-4ebd-b062-f9bf5876d3cb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86374ba-ef53-4a02-b1f9-ed231e159a7d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8639874-ed67-4f5e-a643-fb39b4d2114f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8651a05-89ce-4c56-9b26-a3f2664ca672</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d867025b-9924-41e4-b06c-ebfff8db0cf8</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8675396-929b-4fac-ae39-2bc56cf662b0</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d867b0eb-a484-4aab-9a0b-066e033f60f0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d867c654-10bc-49f1-b16f-2bcf14befa94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8686ea4-55a0-4df1-a57e-d8334acb4f1d</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d868caef-1788-4959-86cb-80305028bdbc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d868e72b-32fd-420b-a729-c6fec6b5b787</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86925ba-f50e-4892-9ed1-c09ee49b79fd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86940ce-8753-426e-aefd-adeb8d08db13</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d869798e-a359-4aae-a1d3-13768db048d6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d869c81e-55d0-4184-a753-b3ca65ad60fc</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86bc59e-f1a1-40c8-88c3-66283248da77</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86c62e0-b3ef-45e8-93b6-229584747aaa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86c6427-5fd2-4824-8b31-524f8d668941</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86c725d-b5e7-490a-8537-939f4396adf7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86cc48a-f229-4384-b9cb-c0df0d5a0aa4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86cc550-62d3-4d8e-8fc1-63249afe24b7</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86d75b2-cb26-4ada-ab01-40675e6aad7c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86f42d4-4a01-4381-a2a5-3feb1af48222</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86f8cfe-0a13-4246-936f-bbafddc69da0</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d86feeab-bdcb-40e3-99a0-e73d9908e8ab</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8711dea-002e-4758-9add-6f8944255fe3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87149f4-eae5-4831-970b-11ea33d0cdb8</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87163d8-0ff3-4784-82d8-d40588cea229</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87231eb-fdc5-4974-b19f-181c9b66c50b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87234df-4af0-4fdb-8af6-22ab415ba6a4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87262d9-5a3f-4472-a11d-e1eff0ab9f23</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d872ae5a-0f31-40b9-85c1-be39f472b357</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8732670-7cf6-4dcb-9998-357d1f17ff10</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8739fb4-1fc3-4268-b61d-e2434a4dcf54</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d873f17a-c75f-446a-963c-f17885a2ab88</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d874cf39-239b-43b1-a64e-904499d9d5c7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d875b6db-2e7e-495d-b1ad-519068799ee0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d876ba06-58c9-4ed8-90b5-165c51208e28</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8777b8c-ddb8-4cc0-a9d5-319afb3efe36</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d879d39c-1599-47f7-abbc-45b172aafcd4</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87b789b-60a9-4647-89fc-b0a440606091</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87b8308-8828-4855-bc07-7ad351aa66d6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87c1be6-c6aa-4ba1-8b00-efd20c1e6160</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87cffc4-19e2-4e9f-96fb-3d2d11188e35</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87dcd19-b1ad-404b-ac35-22f01c794faa</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87df57c-7a0c-461b-8f56-10c19d5f1232</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d87f316a-97dc-45ed-823b-e76ad509e73d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8806e80-3f32-4a33-b10f-f1b44a966106</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d880be42-c5ed-40de-97b3-4b4bd60e39bc</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d880d1e2-93fc-4902-9842-d816c5d9aaa6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8822f56-ebef-4b05-a429-4c52903d6b8d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8824c33-07a2-4798-b495-b99f4d479538</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8831abc-1340-4df5-9d27-babd760063e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8834883-eb9c-4b62-bd19-21b1b4ee069f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d883f919-41dd-4184-be38-dd4c406ee237</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8841ade-477a-4791-8096-0b9afb45e046</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d884a72a-c1cb-4eab-85b9-d547bdb57231</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d885d1bf-d20e-4877-875f-278f830bb8ad</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88618d1-f718-4e01-99e2-fae187246a0f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88656b8-559a-45e9-b957-210999935f05</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8868477-a39a-4006-b0bc-dfe17f14e42a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d887c956-4b4d-4531-a042-616ed0f5857c</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d889633e-3668-4b5b-9b90-5b4c1c558380</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d889d00a-f421-4366-963a-f38d5b7f4427</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88added-0393-42d0-abee-0e069b38d7b8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88b5ee0-e8e0-4df9-a1de-631e753b0716</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88b87fe-e310-4dea-9000-06f4f96b583f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88c2ba8-92f7-4d29-bc29-06bc56222f1f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88e2838-1eb0-4f40-b76a-007dd618d301</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88e50e0-06c9-4bdc-85df-663acb523491</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88e6df7-6034-412e-b6fd-78300f7e6448</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88eb580-0a10-4fd6-ac96-96424d4fe950</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88eb59e-3f94-485c-9502-1f8440f5f432</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88ed8d3-895c-407d-a352-eb0925af4eb2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88eda3a-fc25-43ce-8090-04526995f96f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88ef8e7-7833-4bbf-8154-3161f4394df9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88f1d48-3fe8-40ff-8e8d-0d8c70c6b75e</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d88f958d-0158-454a-8851-43e177661488</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d890c88d-339c-4d1a-ae2c-5b0098ec98c8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d890e802-fdcc-4dbe-99e9-2ba976e94451</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89150f7-5de8-4cb2-bca9-c286ed4e8c02</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d891a29c-d0f9-4f9b-933d-0ecc456fc53f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d891c0da-86cc-45c5-8ca2-8e59519ad015</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8920efc-7c5b-4db4-94c9-6482f8fdedd0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d892e140-f218-4bc2-b681-14116ecb2f31</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d892fb6f-f0ec-4b88-ae9b-8ced7616c576</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d893413f-9d89-4af6-80b5-539e2c1adcee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8937c0c-5e4a-448f-bc0b-a1f3bfce19e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89394cd-d35d-47f8-a3a6-7f09344a2527</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8941d8b-9c85-41ec-a4c2-8de611411c02</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8942f30-90d4-4ff3-8536-3b49f326133b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8951305-cb10-49c7-b468-5036bc4878b5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d896133d-4d3b-41cd-b0a4-9359fc67b84c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8967c07-5a1b-421a-91d7-41276a91a9b2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8978170-9010-4071-9816-1e42255b9a3a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8988338-424b-4924-8209-e3ed04877d21</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8989db8-0de2-41d5-8576-c1646d8fa73e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8995f3c-b6a2-4c41-bc16-f523fac9bb67</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89aff8b-7e0f-4c0f-9d0e-3335e7a783fe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89b2cf8-b496-4a53-bc44-d0609084bf3e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89b56c4-c6d8-442c-b8a2-b46d15b96273</loc>
    <lastmod>2025-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89b9869-dabf-479f-b5b4-8341aa142659</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89c24b3-e8e8-48ac-bfef-6608cf22cf62</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89c4f20-1a7f-4ac7-946e-1d69ff3617c4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89c9fa7-62b0-43a8-bec8-081f3c60efca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89ea84f-c161-43bd-a553-0302964878e4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89ec29e-fdcf-4dbc-80a1-d678ff5f6e74</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89f0950-1206-4433-83c2-824f33c4764b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89f1199-5dbc-4fc4-9a55-36d80a654519</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89f43ef-39ab-4dfa-b240-e2b03c53dc02</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89fd84a-fca4-4df8-b3b2-3e45c176fecf</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d89ff034-6b5e-479d-9dd6-56e901fc9949</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a03b1f-ee33-487e-8e95-80e77b1b2676</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a095c3-45b9-41e3-a9f5-290eb8e17212</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a0d75e-fe03-43f9-880b-df9502505fa9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a0e008-03fd-483a-b152-9ac927d8e314</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a1a177-29b2-4040-82c1-99b1bb6e3615</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a2b787-0172-4d7b-9c53-904a756a685e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a2bf7c-709d-4098-b2fb-d2b465a71f6b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a4768d-3598-4be8-b1c8-182c047f5169</loc>
    <lastmod>2024-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a4f744-bf40-494a-8c97-21e434ab050c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a6c3cb-d9a5-4ff8-84b0-3d482ee234a6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a7046f-c132-4714-acc2-63e521237714</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a78a9b-415e-4412-9355-8d6985fb3ab2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a7efee-8e6f-45f1-bdab-d37db25210da</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a81c8c-3188-45e9-8ada-110806274fa0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a8650f-571d-49ad-b305-a698bc6f0594</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a91b4d-bfc3-445a-a65a-056ecd3a62aa</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8a9e642-e867-4c5c-9435-6750df9071d6</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8aa0ea5-1913-4765-aa2e-102ffcb0630e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8aa2bae-bb38-43f8-8172-5bfbd2f6112d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8aa8dd4-4176-4a32-b850-e7460a247273</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ac8e9e-59ba-463d-9d3d-960533ecd9eb</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ada66e-ceef-42e4-95a1-f8fae5ee66b5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8aeab83-f2bf-4543-98fb-07acf784948a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8aebf45-098b-4e2e-811f-554c575343c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b079b7-15ba-4022-9c48-f4b4d7f9f427</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b0976e-c4a9-494a-b09f-c162866464d7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b14535-1186-422a-ac99-c578bfaf8915</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b2cce2-06c8-4cdb-8026-f7a224d95a83</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b2e9b0-b4f4-4e44-8649-06797f734c02</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b51943-b40c-4a82-a1e2-c26031ad3b37</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b6049d-7140-45db-821e-7c2a610e7e22</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b6c61e-d465-4cb2-8c09-5b0ece626f46</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b76f68-b865-4ee2-9e33-98e28ffa5746</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b92fad-d764-42bc-ab1a-6aaf92be4293</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8b99bdc-2e5c-40c2-b59d-ca31316ac860</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8bb9834-21a8-48ad-86f9-40d720382cb2</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8bc326a-4783-45dc-9339-493e0b6c5d16</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8bd2989-e76d-4986-939d-514119a1b478</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8bd3654-338a-47d1-ad3a-fd987c981872</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8bdbf35-3da4-4722-930d-73d4c88ca621</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8be948b-6389-42c2-9be4-f14ce3cf23ea</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8bf846d-e2e2-46b2-bc84-ef6b6bc8fd28</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c11553-744a-4820-86cc-143ca02a6827</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c28354-5045-422b-ba15-ec910b45b6a2</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c29813-8be6-484f-9659-0abf138dc1c4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c2bae6-16ce-4928-bffb-ce84f7b3cb31</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c2dfcb-30a5-42fe-a88b-872c860e6e50</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c2f47d-3845-4c3f-8b2b-8200c26bf67f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c3fcf7-730b-470e-aea5-af6891c68ebb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c526d0-38c0-40db-b7f6-6dcfffc05ce7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c6993a-9bf6-4f34-82f3-324f185a0efb</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c71ae6-d5fe-4d4d-b85c-a9e770eeee97</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c743ed-91d5-4eb6-9981-685d41d27546</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c8c760-fa6c-4669-9978-ef1ab37592cc</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c97a60-e478-44de-86ca-13dbbbf0741a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8c9a0f1-b066-478c-9037-59c511e3af7c</loc>
    <lastmod>2019-10-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ca1c1f-7ea5-43dc-a204-bb94b6e77e74</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cab6a3-ff54-4faf-91cd-0f563af00fd6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cbdc94-d481-4fb5-b526-e51bd4a2969b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cc0804-6027-4f98-8430-99d1fac3683d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cc242b-a7ce-4fb9-93a8-ab4dd89dcd68</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cca9c7-a8af-4d60-9e2b-cefd27cdcb05</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cd295f-e6e3-47b7-8f06-d30bd8c6ed5e</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8cd7dd6-de10-48d7-bb39-439684efe467</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ce1468-00b6-4b0a-88c2-98d19c04b235</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ce35ca-b800-4218-8c8f-26589b19e3be</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d0e1be-a1a0-47f4-a390-2b0ce52316f3</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d2a5ad-3c52-4e78-9cff-fe95876d6f92</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d31045-7063-41d0-ba7b-b6ef7cb4e3b9</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d41725-a5fb-4973-895f-862ee91035a0</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d5aefc-1eab-4c2d-9395-cfe3e213240c</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d9f57e-7618-4c4a-bce4-f500de257687</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8d9fc56-bfc5-40cc-a14c-8a82330fdcc5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8daf19d-d180-4f07-bdbc-48895110078f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8dbb623-6d46-44e8-afa8-4c6bf98d8565</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8dc1dc1-95ad-4d9a-8b08-8d77e790ce4f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8dca2f7-24f9-4141-8c39-e62c202e27d1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8dd12d1-f8e6-4705-867c-e31572e42218</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8dd1b6e-f5cf-4960-bbdb-ab178756dd05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8de7a90-0ba8-4bda-aac5-6a4319cf6fd0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8de9020-39d7-4b03-9e9e-5e2c7a3a587f</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ded292-d366-478f-952a-d029d1f5ee5e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8dfe78e-1edd-4acd-828c-3294abc317be</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e0ca19-0429-4971-9551-cc4b0199103c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e1587d-c752-4540-b471-cbfbab9bd3fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e1793f-41c3-4889-bb39-0a35424f3b70</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e25bc7-c067-4c39-bd63-50122998b7a0</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e2c2f1-8345-4d1f-ab88-f1334d4be710</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e31d1a-e117-41f3-b5bb-fb1fc942567b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e39fe8-9622-41dc-8783-3accd0f4084d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e44485-194b-4f63-b202-2876d406fbfb</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e46c02-a919-45f7-824c-07ed9276d4f1</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e4eb40-5490-46d7-aae4-dd756e77ad09</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e50925-0de9-493d-9d81-058b92301300</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e586ef-4253-41ef-992e-8688b1475e25</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e58b37-0259-417b-85b2-84d057b593cf</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e5c7b7-09eb-456b-82c5-a9a637c8b820</loc>
    <lastmod>2023-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e5f099-bad8-45c4-b8b1-7b0dbb3d55ba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e62b69-ae31-48ad-9881-569d67bbf358</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e65941-f00c-4135-9b9b-0f26258c3d26</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e7d3c3-70b0-4d9d-8e46-3263bb6d3c0e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e80d5c-4fe2-40f2-b57d-185ee82b7afa</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e854b3-0df8-4f62-a010-b5c13d7f8010</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e8cea1-b150-4f75-9a80-75303076dba2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e91f4f-59b9-4d53-866d-311aab1d458d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e94568-d1c8-4223-81a9-a56c33710cf2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e946eb-3e48-4285-ad9e-618f081e1f04</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8e9e925-c6ce-46f0-9c4f-9d3016be41de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ea1956-a6f8-4c2a-a44d-e29df76a815e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ea4f5f-4b2c-4a60-a034-d7884dd2d2b4</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8eb2e70-f63f-4507-947e-0e7824cb3246</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8eb496e-df6f-4464-b6c5-6f678a66daf8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ebf21f-deec-4308-af6d-16b9bc2e1b66</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ecb4bf-d9d7-47ce-a538-bac8f507f314</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8eea7e8-168b-431a-b470-e8fce0e853b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ef12b1-655a-4600-afaf-9f85710edd57</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ef42ee-eab4-4035-984d-174154384538</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8eff09b-4a7d-4871-9cdf-a9fd8b90d897</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f01a14-791b-44b6-8500-8107d91a0328</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f0b6e1-4079-4327-b077-647eeabc1627</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f0f597-7f06-4e00-8773-a9777c5e6eeb</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f21c64-8c68-4e40-85d8-1ec437a4ef26</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f2f42a-8ff7-464a-9f5e-b78f07b6d347</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f3055a-d0fb-4cd5-9915-d8e4686f10dd</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f315ed-76d1-4f9d-b061-2ce992e11018</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f61e16-5c28-450c-a5a8-8745910f7ef9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f6b977-ed46-4dc9-9c38-767e0254a75b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f6c4f5-e0c5-49eb-9851-206dbe1c3173</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f6ca00-c5bf-4699-839b-4343b9499a66</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f74a40-c0cf-4d4d-aa6f-3be55f148060</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f7c340-27df-4752-8306-ad17a6d77dcf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f823b9-0534-423b-9ee8-3cbeb6518234</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f8e5f9-f8b8-42d5-8859-c226cc2acb06</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f8f3f3-5156-400c-aa58-20926d360336</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8f9bbc5-742a-4c8b-8db6-620c698f63c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8fbb754-d078-4159-92b3-0e37682b604b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8fcbe89-f8e8-4bdd-b4ff-a7a2f86daa98</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8fdb6cc-c7e7-4a5c-8718-9ecc5fc95d10</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8fe0747-69e1-4a67-82f0-cf33ec9555f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8fea5db-9dbd-4300-95f0-241a82c650b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ff6238-c7b3-4126-b6d7-f09d1a9fa371</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ffc91b-a526-40dc-b339-28393785dbf5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d8ffeaa2-1411-45fe-bff0-c5f0934b4c7f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9000890-a76e-4ffd-a02d-a2aac66206e9</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d900361e-04bc-4a6b-b0c3-167fc38b99c7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d900ffc0-7d2e-4d99-b317-444fa66f73a1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d901d0ad-5c62-4f37-9d2e-0037277d45c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90249c9-3f6a-4cc8-bcd0-132849db10d9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d904270f-a9e2-420a-a07e-9a3832118ab3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9057385-5ea6-4210-98e7-508e29439091</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90599ff-39fb-4352-a5f7-68fd5cb0bf6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d905d194-a518-49ae-9f40-25ee920d8708</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d905dee2-b7a1-4689-8ddf-487d7e2daed5</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9067bfe-c1ff-45a7-89d9-6862448b3f1e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d906d87f-5261-43fb-98b3-dcd3456dcb01</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9073fb0-4335-4250-a7e6-debf3394f204</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9077374-dac9-4665-8c08-ec1185e91b59</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9079d36-7f07-483a-bf8e-551b9d3f8a41</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d908a8bc-b7ce-4629-a82b-ba94777ec984</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9093f4a-ac19-4f36-b454-4fded0c325fd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9099af8-d574-454e-86f8-71fa09d47cd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90a6ba2-7e19-47f6-8ac4-3cc0538b3af1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90b4991-1c6c-40fe-b182-ae3efbb031c4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90b534c-5c4b-4f89-bbb9-b90bb6272df9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90bedff-8cf2-4335-b34a-aaef5ef616c6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90cdd0a-2228-4200-83d5-619d4fe244d4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90d215c-22b4-4ae5-93d7-b723c278b630</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90d4f22-e2f7-477b-8736-0a3cd5e3ff92</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90d7538-70fd-4744-8760-1e37b433ffd5</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d90fc80b-8e68-4479-9362-efcd793182b0</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9103148-e5eb-499b-aa75-a02e3b94779f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d910557a-f5e7-47ff-8e52-66d994f4d1d7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9106296-d789-4dc8-82e4-4ca6272df42c</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9108d5f-9944-41ed-88ee-ea9db88d4f19</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d910b5e0-e8d2-4ad2-941a-672b4373c797</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d910d6e5-d737-40f7-bc5d-1a41174625c1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d912065f-1aeb-4abf-a452-1a2f2048ea03</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9128255-7c62-47f0-b2ea-b9f6009428da</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d912d53c-1555-44df-8baf-26c34964d57b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d912e301-eaaa-4e88-b953-3305a937863e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d913760b-7fa2-475f-aa3f-3bb352800631</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d913793d-56d5-419c-b3cd-3f06b53cfba1</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9178477-fbe2-42ac-bfb3-6dd2e842f05f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d917fe70-542f-4a44-8e31-704760ddaa12</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91a83b0-e99c-48b1-95f2-36a53948b5de</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91afbae-6cca-4b26-b5dd-f198ca689a4f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91b7477-9710-4b6a-820c-13a9d37cecb1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91cb182-1378-4280-8121-501edf77bea7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91cb6c5-6e61-4317-bf59-dd7261e2b719</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91ecdee-2843-45cd-98fb-a9dec24b31e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d91f6ff2-b483-426a-80d0-2e94d52f584d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9213966-f161-4e3f-a31a-e30ffb8125b9</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92167a1-de98-4883-af19-8334e757a50c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92175cf-3295-46fd-a541-786eb83b6d63</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9219650-b8c9-4093-8727-5a39610c5f7b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d922b726-3d81-4398-a061-93f697f0f12c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d922f5d2-6b4a-474f-8aad-620222b9bc94</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92319fc-1c32-4f83-89d5-2d6b4106c294</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d923768a-47d2-4f15-bfd4-051d1aadeac2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92444ae-9f9f-4406-bcef-bf231b478794</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d924909d-d233-4d72-9376-da7e57f84269</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d925f0dc-3131-4a39-a653-1f50558a19cc</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9262d40-2fc7-476d-8675-3df4c34b3d1e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9267536-0715-404b-ba0d-c510deece695</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9267a56-cc8f-4e79-a100-059d8d3f4d2c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d926a304-7f07-48ad-8aaa-ab9fe3374fdd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9279716-b7a5-4974-b94e-898aebf748d7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9298d4a-0c18-4187-912c-f010b7f7124d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d929ae3f-19cf-471c-a089-ea0e3cca1651</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92b4fab-1bd6-4dfc-9e09-902ef14891e3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92bf300-81f6-45d5-bf72-1b3877aea195</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92c02a2-24e8-4379-b78c-4ea87cf5f975</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92c2a77-1256-4c0a-9254-e24d6ffb65ce</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92d40d3-6d97-427b-ab62-369aac7be311</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92e905d-1014-426c-8dfb-a2db3bdf0b95</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92ff9c4-c6b4-4d43-8968-8cd94a7c51a6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d92ffa7a-f79c-470d-86da-08fc510da858</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d930b629-ae02-400d-82b5-c60ee9bdf5e9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d930e4a6-593e-4bff-9018-387c9b25eae6</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93238aa-aaaa-44dc-bd12-e3eb75f3425d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9326a05-feed-434c-ac89-2a75ccfc8877</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d932caaa-8085-4678-8871-c3c5161aaa01</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9333929-b730-48a4-b1c9-0a9ed7976d83</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9346358-c29c-4be2-8657-ae87570cf000</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9349e5f-e0d1-40d9-8585-5867c3c97749</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9364207-ba1c-479c-8a41-6ff7a6269551</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d938f614-76e7-428f-b974-b18ddd1a0ce3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9399399-9596-41df-b73b-17e285903042</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d939efa8-ca17-457c-b2c5-1075963d2e02</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93a4cb3-857f-4bec-88ef-1d7321adcbae</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93abb01-f02a-43fe-8466-82e443a9be62</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93ac5e2-1a29-48a0-a0b6-1f22b71eba84</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93b9549-e2ae-48e0-81c2-e269bbeff410</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93cbe0f-dd74-457f-ac3b-698d9225b6b5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93cd48f-d6cb-4a00-9add-ace0f9fe71ed</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93ce99b-bfb8-46e2-9506-3aa0a7c5c884</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93d2492-cf45-4a39-b5a8-30875ad3c8a8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93e4a46-565a-4117-b2c8-41cfc2ffdd32</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93e9d8f-c450-463f-9878-61e0ccbd2391</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d93ef06e-1a18-4def-8dd4-fa337bae9665</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9402612-b8ba-45f1-8188-879a8dd5ac9f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9403475-7cd5-4c7f-b5d2-af84f65b1cf5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d940f4d1-166b-46d6-a905-bbf448ecf9cc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9415a0d-6dcd-4aaf-8926-fa0d080e3c2e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9433e34-f515-429d-9b71-25b8d799fdd1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9435d58-5d08-4411-8334-08d718f71eca</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9441281-a1cc-4410-aef0-fb882aa689b4</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9446389-461a-47e4-b020-553996f3d5fd</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9455761-54a4-4360-8726-25b8a60ff1ec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9457f59-f6d5-4f9d-80de-c7d5cc213e2c</loc>
    <lastmod>2022-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9475b04-17f8-4b34-a70c-323a0930c374</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d947f4df-05cb-4408-b297-0b750c10aca6</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94846c9-9434-43be-aa07-8f02e17311c4</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d948558a-e77f-42de-a4b5-626cc7ee8371</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9488191-2c54-41a3-9110-534e641e8451</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d948a646-b307-4962-9d8a-d81e4e3d91b9</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d949aa5e-6ef2-4e5f-9eb0-1caadb5591bc</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d949e3b9-32b3-4a3c-a181-e4e88f398b86</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94b82ef-f3d0-44ba-a24b-2f10576d4bf4</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94c04f6-bd21-44d1-a1a9-0b5aba31963a</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94c795c-12c0-4ab6-8446-0b02e4471b07</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94caffd-5df8-4713-a41d-2e21b73363fa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94d672c-4ba6-4173-93af-3102a075b1a2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94d8a88-a8fa-40ac-bf25-db6a0b1e0830</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94e6133-fdd9-4da5-a926-3c701841ce9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94e87ae-9cdc-4ee4-b2f0-1d01de30a892</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94ef82f-1ec6-4c29-ab9d-666f67427763</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94f0905-10c0-42c3-8cbf-b37bdabc9ffd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94f3c3d-9c39-499e-a9e5-d35b9fa2477a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d94fdf54-daa6-4b18-9324-7298ea91a8b7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d950798a-848b-4c62-9ec2-ed6c98cbab67</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95087df-b518-48e1-9ab2-1e9184c20fa6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9529d6e-f7d0-4210-a1a3-7f5281668079</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d952de24-1dbd-4e1b-ad3c-35d1196d92f6</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9532e44-6fd5-4393-b848-2fcbeaed2c7f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9539263-62a0-427d-bc50-47bb8c2ddc4c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d953a2bd-1d31-4ba2-bb6d-29fbf3812988</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d953c011-3ff9-4683-9cc5-6b033407501f</loc>
    <lastmod>2024-11-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d953ef57-d175-4c05-a796-8e6e63e9f26b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95416c4-4529-4e3b-8ed4-eaf9b671573f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9546976-aa0c-4cc2-a02d-636942c4501b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d954edd4-c223-4c6e-8cd2-c2f1b2d0274a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d957492d-35c9-4497-a193-d33346a6821f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9577148-1984-46b2-a01e-d3925e86763c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d957ae62-82dc-468c-8db5-62fd3db11619</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9582697-953c-4f9b-9512-7bd4a1fd14e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9588ad6-425e-41bb-866c-e9ed14c08d2c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9591c51-f5c5-4c78-968b-673d334ce0d9</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95a3f75-c75e-45f0-b827-5f5ce47a7c48</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95aee51-c1e1-4bd0-8b5b-63b7ef09e7dc</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95b7d24-78fa-428c-9ff7-ecb2fb100d92</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95b8eed-31a9-4995-87cb-59143d5643c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95be45a-d898-4dee-8c8e-aedf487b45f1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95c5dbb-141e-404c-9108-af496b693cde</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95ca85e-2c4f-4286-b55f-c590214af142</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95cc911-8489-4b25-a1df-ef3779e89786</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95e6078-a419-4d8d-abce-8fd856f1206f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d95f7ea5-7d90-4808-b46c-8bd80fcc088f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d960e208-472a-44c6-8ff0-45c85f60c228</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96173da-1791-4bdb-aa8f-0b282f8acfea</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d961ff42-7503-47a5-a22d-8d4cb2532e46</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96230a2-c892-4ad3-a25a-6f836feaecb8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9625aa1-656f-4618-a1ce-aa9a014e05ae</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d962ddd7-f78b-4d45-8a7d-db0ec8eac413</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96334d0-d7e3-4077-9818-a1370fc2d20d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d964918b-17f7-4104-b2e1-d1b4c82bbf29</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9649e9a-0073-47d0-9ef1-31f0bada7947</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d964b912-b671-4d46-b045-0cd5152550d0</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d964f9c1-62a9-4fb7-9c90-734c34f6dd53</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d965d608-cd8f-4fba-80d3-1b2c0eb5b5e0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d965fbb9-a823-477f-baa3-3c5dd96285d8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d965fee1-bf1e-4760-b73b-bf646c8e8236</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9667d36-b22b-4197-a0f7-c517fffb289b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d966fed6-39d9-4e65-8fe4-d2145d9c1996</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9681747-3373-474b-b5cf-54e16573984f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9697904-75a9-4139-9aa3-c38c94d280e8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96a81c5-b955-429f-b022-225b6755ffce</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96aa893-735d-40e0-b846-b8a435841eba</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96b663d-94c4-4bf2-a9b5-1a5ab18e834d</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96b817f-528c-40aa-8c20-f2eae69935d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96c8905-eb47-41ef-88fa-663dc74f736b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96c992e-318a-4d28-99a4-4e76d6de756e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96ca9cc-d7c5-445c-9584-189059c5e682</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96d110a-fe4f-4836-8269-a2b71e6fa574</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96d5c63-a0b9-42b8-8241-f87c1c3ab2e2</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96e713b-652b-4d30-8bad-9629a22dafa5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96e7d82-952f-4db4-9803-0187814a0fd4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96f2a2d-5ee3-4d73-8d5f-dc2c385cc9fb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d96fc558-d901-4055-b8f4-132a9700a1ba</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d970399c-fc40-4345-8cde-a0c85ad62947</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9705157-7822-4da2-9dae-6c22fe6fb7ab</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9715491-3cc0-4588-b503-8ae12025da28</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d971a020-7262-40be-8f6c-20d2eacdd482</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9723d16-8e35-4dd9-9fd6-ea48a046526f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97250c4-e0ca-4484-86b7-97481d05eafd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97367d5-678d-4050-b758-40dfedeaf954</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d973882a-7bb2-4aef-a984-97bd08cceed1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97659b5-0fc1-46eb-b9d3-459ea5e6b5ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97681bc-1760-42b3-bd5a-5f96be0c0e62</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d977ae9f-a9ea-42d5-9c52-5e6ab2c1a204</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d978360f-5eb2-429e-9e23-4cc2d05c6a7a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9783b99-352e-48b4-95bc-7f67be216747</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9788382-5a83-4a3d-b48c-05c6e68687a4</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97a259e-89ad-49a8-8f17-272df377519a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97b8422-7e1f-46ea-8160-eae63059048e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97c3e31-80c3-4a79-9c02-510d6ea0cb76</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97d86ec-f1fd-456d-8323-008a816fdd19</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97db7fc-23ba-4011-aa89-6e2edaf120ff</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97ee4b2-9b11-4e85-ac2b-b780eda4068c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97ef767-ea6d-4103-89a1-f9a81a5317fe</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d97f5dbe-25f4-436c-93cc-15241bdf379e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98061be-9ed7-4f8f-a30d-0a8bafe3ffb5</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9809ae3-cba5-4a69-aa7d-9c2c1db5650e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d980a7c2-7eb3-4e3b-8bc8-945574c3aacf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9813191-e4ff-4a11-9e02-cedd6cfc26eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9822fcd-5196-48be-abe9-0ba0ae4cc5ec</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d982d398-f9ea-4e36-b7f3-05de358bb7c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d982dd2d-5c4c-4865-bd1f-c6c932d3cde7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98344e0-c2ed-4edd-b674-4c2f4d94d834</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9848704-5ee8-45ab-938c-3c37192f27d6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9855c69-ca94-4182-80c1-09c95bae0080</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9865be3-e11f-4109-bf24-dbf6a9835fa8</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d986838d-2601-451b-9e68-15ff1c7dcc03</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9871a60-6f5f-49cd-b7b3-7ff69783e1fc</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d988ae55-2d00-4b45-b40a-1bb4976c196c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d988d222-8797-47f2-8260-284e3775d546</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d988eee7-1a3a-4c61-9969-ead6363d723b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9894c40-9e59-47b9-a585-4988e97af95e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9896252-d45e-4ef9-87a9-ef17c4b07c4e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d989db0d-0eaa-4182-bdcf-1cb492069ade</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98acab9-3172-4536-a273-1be166d8b1a4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98bc1a8-f43a-44f4-a387-f3268c3ee4b2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98c09da-916b-4301-95ec-9e80c5854077</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98c57bf-bdf2-45d6-b116-c3bed8e32133</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98eec2b-afa4-472c-85f3-62ef00db9e94</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98effa6-ad83-462e-807c-188d626ae38a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98f0f6e-7e78-4ce3-9dff-6d95ee6f2904</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98f44cb-dfbb-4a97-8655-f6656027e122</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d98f515d-599b-43c2-b418-d864a99f9f86</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d990c75f-2c8a-4aa4-b28c-6ffd3cec3271</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9923769-6bdb-4142-a768-097971f93b57</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9927740-f542-4678-ad11-20e58f299270</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d992c908-c68f-4470-afc9-923028a3d0c1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d992da00-ef94-40b3-a13a-847d6e8fd2d5</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99347ce-cea6-41bb-9cf2-a0275b4a7782</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9946768-5336-4015-a6f0-6325c4be2dc8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9965e55-86cc-451e-bd74-d86fb6590170</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9967f7c-38b8-4b6a-9171-35f3066066fc</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99a7d20-788b-488c-9c71-d0362309a53a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99b1d52-95f6-41f3-b1d2-b9775bdd108f</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99b6c68-9001-45cf-af11-9d721193f5d9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99d1d21-f376-42cb-ab52-8137f341f8c2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99e78f1-1a05-4daa-bf05-606a78b9da5b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99f691d-f83d-4469-8290-b4668fcae0bb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99fe8e7-fca0-4a28-8142-76ef695cbb3b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d99ff951-e43c-4ea7-b7e1-ca27b9e7a3db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a19d22-4b45-434c-a6f4-ffc7555739c3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a1f510-23ed-4929-a871-ebc7cc53ce26</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a2420d-6bc4-4053-991a-a1ff5d806ac4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a2986f-aad3-4ac1-914e-84ed95e0f993</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a2f229-2203-4a80-b1f1-b76e6ac311a5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a35377-cd0e-4f72-9de2-8db37845ed9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a42714-3402-4e2c-a80d-15ae341a383d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a45055-007d-4049-81b5-145b352208a5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a4c5da-9d39-4e34-8d99-fb3c528b8eda</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a4e4ef-7210-400c-bd09-607068b53c8a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a4ea54-8cdd-4c10-9527-1f4b0722ec1a</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a5ae34-a091-415b-8d63-df53292b0964</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a6d8c0-f778-40bd-988d-4587d7bfc895</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a71527-a81a-4479-ada4-de5a05b93a22</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a867c8-a977-4e17-b035-11b0424b745f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9a94d60-8bcf-4f09-a438-308deb2b07f5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9aa52e8-e370-41fa-bd20-ab4d171e9983</loc>
    <lastmod>2024-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9aab0a8-368c-4cad-91f0-1045867a8c10</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9aacd40-387d-4e05-a66e-1355af7d54b1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ac2565-bba1-4273-8bf3-103f0dc1ebe1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ad0898-a54b-40eb-8162-ba13bb337234</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ad6b8e-92ae-431d-9a45-703510edb52f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9add63c-7b37-4db9-8f95-a0d07ae172f1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ae8a54-1582-4677-bebb-4820a0d77231</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9aed45b-fcf4-4e31-b803-00f3b20e7276</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9aefbc8-344a-4822-aae3-99493ec05c3b</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9af40f7-8949-4bda-9c4f-ddb449052a90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9afd8ef-9f14-43ff-adc9-3201b9e1789a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b1ca25-88d9-4ff6-b261-7df9b624ab5c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b213ab-bca2-4f89-a156-33cda1772a0a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b24326-7afa-4a2e-ba29-3fe4e85674ed</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b29a3a-6c5a-4f3a-a493-58dac051793e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b39b3f-b3c0-45c4-855c-8f2b800ed472</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b3cade-6fb5-4fa9-8714-1438acf86f59</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b3cfcd-c908-47c1-8bd8-d74ff45b51f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b3d169-63e2-40fe-804c-495566cda3c7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b40052-b91d-4b1a-953a-45078773aa9d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b41c68-9a39-485d-981c-61d03f054084</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b5c7ff-a957-464a-8de7-ab5092e09a70</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b73f94-87df-4102-9bef-6027f31211ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b880ad-4232-4422-9f54-919df3d6e5f9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9b9d326-5c22-4c88-a9fd-a3dd19db14cd</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ba2ddc-26a9-42fa-8e0b-1e0b2c0dfb43</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9baed80-9cb8-46f6-8153-1d635bb332cd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9bb85ca-1e9f-4f18-b7e9-ec2ec48ea437</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9bc34c4-6332-4337-ac8c-a67d6367d9d5</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9bca770-0e7a-43c9-99a8-b42851bdfd18</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9bd77d5-04b9-4988-965b-cf7b79fa998d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9be3744-37b8-4784-b110-c4094aeb45e8</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c0c900-e746-407f-9209-1fc27890146b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c1a2af-3af2-437a-b4dd-3fdd2bf643d4</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c2ce66-214a-4f3e-b23d-0478def75dfd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c39779-6a12-4ffd-a450-08891f849a6f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c3d1ed-3633-4201-a3df-344fc697e153</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c3f62f-326d-4529-bd50-630f29edf719</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c40341-0582-4a89-bdc6-de2892de89f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c55be7-45b2-4848-834b-4ec8240aeaf4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c5a837-bba3-4040-bd22-f5d4f2904c72</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c5d2c3-427e-482b-8970-927cd57a7b0e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c60f45-2827-4411-8dc2-99c727a46e40</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c79fcc-ce03-4767-970e-4e9a24aeb2de</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c7d390-a310-4473-8fab-817408ca0d21</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c87889-7078-42ef-a5dd-67083dc37694</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c8d813-1b54-471c-8708-012528923353</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c9718e-bc11-46a3-ad5b-ed1658fcb473</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c97361-a8f1-4362-ba22-ab095f58e1f0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c987d5-5e0d-4587-be91-d0f15f9356c2</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c9be30-94b3-426f-9697-1c2de60f84d1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9c9e7c7-0da0-4a9c-a695-a0e0c8aa811e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ca7cb5-3304-4e6f-85cf-fc3229bc2708</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9cbbb45-b853-4535-a1e8-cd4c8aee1e6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9cc52bc-1536-40e8-a98c-4534df8f79b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ccd48e-0f09-437d-b4b3-080d76efd8be</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9cdd104-c0b6-439b-84bd-28a69480f099</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ce7909-2fff-468b-9cf3-a9122e21ebeb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9cf689c-ba07-4c09-9248-9865f1820157</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9cfd086-9793-4cf1-a4ad-eb0588971ca0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d00b1f-66d2-4948-86ea-eab9a8f64668</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d0584b-47b5-418c-9276-734dbedd31dc</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d152c2-3d84-4535-b57a-ac3012082180</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d31edf-1e15-4f6f-afd1-57effe826a94</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d352be-fcb4-4e72-83e1-edec285baafd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d3d783-53fc-4263-8c0b-b4efc4ae4bae</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d51748-5778-42f2-8eab-b209a4c539dc</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d5221c-3610-4f6f-8f94-d0c3be1d13da</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d65efd-9bf5-4b55-8b43-f0626d899614</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d666f3-d41b-4232-bfb4-c8c444e3ff91</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d6f28e-26f9-45d1-b668-bbcfadde4394</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d726d3-b4ee-46d4-9784-52faa19f37ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d8150d-4f84-4012-b9aa-2a774ea721d6</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d87c4a-579e-41f3-ba75-d6c3f8ccc3e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d9be89-4774-4c61-8390-2127370b6807</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9d9f0af-e6c4-413b-80ad-c0a3b911eb6e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9dd4e94-6b42-4b33-8613-f55c825848a7</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9df0733-c5b4-4c5b-937b-af1cfd7f88d2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9dfa72f-e755-4954-9024-80d2bbe71afb</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e08fce-3e02-4abc-99cd-f542d645d845</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e16e16-1cd5-48eb-a5ad-d4d81407ac92</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e24704-dc5d-416d-bc01-21e73814a198</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e282db-3b80-466a-b3ae-c0b30c044416</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e37d51-a9eb-48d8-9db3-024f0e5ee47e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e3e006-c509-4f8e-821d-b86b00deced3</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e4f6f6-a339-47f1-92da-e10df540961c</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e5cfa7-5e24-4830-b523-f0655ac90d0d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e60756-1f12-4cd7-bc49-dd4829dbe8f0</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e643f5-7670-4d8e-aa26-5c430bf5b3c0</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e6968e-e398-4885-b674-572160c99ede</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e6d373-80f5-4af6-9e5b-a400657b71ad</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e74497-288a-4873-be06-39c7845a8052</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e74716-a464-49e4-95b8-e23d79d19731</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e74e38-83fb-48b5-a8bb-93f46c580ab6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e78a62-a2a2-4d91-a2fa-d14e1fcc0a95</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e7a7ad-d296-4957-919f-ee6bf65d17fd</loc>
    <lastmod>2023-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e806b6-d290-4c55-a1d0-d835fa780a2c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e855f8-49e4-4f69-b14e-81918bb20916</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e8b9a7-c8c6-42f1-9055-b32f9c4bd811</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9e95df9-75e3-49d9-804b-210f9a63c3bf</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ebafb0-7b8f-4d9c-be7a-c88d37249063</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ebee14-a5fc-4f50-b8b2-b21b89c401e5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ebf735-9035-4b7d-90d2-c8ce39de02e2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ec094f-e31e-47ee-8903-885e8520d1eb</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ec0cfe-0ff4-4a57-a75a-facb69cd206c</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ec161a-b45d-432e-82f1-d6bb983756a2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ec888f-ad93-4bbe-98ba-99e93348e900</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9eda64a-f4dc-4e4c-9375-a84b9f7ae218</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9eea23b-cf18-42de-8ec5-6bdf9fcda528</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9eee901-284b-47d9-843f-90dd52480fcd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f0396a-74c3-45c6-8c50-d3bc8d66f158</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f26380-a269-4c81-a74b-3700442f8bf9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f4d59a-733c-4c77-9fc7-fa3477030291</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f63a97-aa4f-4618-830b-2febef04052c</loc>
    <lastmod>2019-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f6e4fd-9ceb-4768-9469-b9ed5af96d87</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f760ad-efc8-4729-ae11-bd6bc524194f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f7eea4-388f-4e1f-9b0d-d7f65580b837</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9f870d6-9f35-420e-9663-478ca8e1e55f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fa0c34-a29d-4d21-a2c8-04da8ecbfaf2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fa1ab2-44de-4e4b-970d-74a16253d78d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fa6555-69aa-41d6-8fe6-7da180ba8b5a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fac539-c5e2-4825-bcff-1ac6bb52dc67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fb5ee8-3c0c-4840-87f7-dd67e283217e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fbf216-2315-4809-81c0-539c5abe0062</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fc2734-5d33-4d35-99e4-a7c15a612b83</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9fe00e9-cdb1-4132-829c-a964e2a689aa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/d9ffe3bd-1e57-4ec6-8446-b7272f6e9faf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da00d505-430d-40ee-beb2-b466543ec440</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da01e87e-24db-4b39-9770-8c785a852aa0</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da02d2de-7bac-44e0-adc1-f749a3be85bd</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da052755-4ae3-438c-b09c-1429dc06063e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da05c5cf-579e-4ff8-8af4-102ea780040b</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da05d77e-d42f-4f5a-90a1-322e3967852e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da062473-8d00-427c-a246-9c06c4530161</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da06c2b0-775f-4d09-9aa6-395a3cd44183</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da06d6cc-83f8-4a9c-b8b9-de5defc9f4b6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da06e7bf-7f9d-442c-89ee-a0a6f44e4f7b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da074462-463b-4e48-a95d-1910fd16af26</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da075ff0-d444-4a05-8e8f-bb0052189524</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da07cd48-23a5-4def-9c75-09b6bc5d8e87</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da08059d-f849-4d4b-a2aa-ef5d1afaecc5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da08b71e-17c2-46a6-8be4-5d8038f8dcd5</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da08d62b-5afc-4995-b584-d10cb72a84bf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0935ba-2c42-447d-b3ff-f0b0832ab265</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da095429-2bcd-45d4-b31e-2149e69ba9fb</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0a596f-ef77-44fc-9bc5-bfbd20ec5978</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0bb384-34cd-42e7-ac71-37b20c789484</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0bd142-1978-4814-91ff-68e1988e85a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0ce05a-6fa4-4474-b634-1609772c231b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0cecd6-3643-41d5-a171-94efeaaa8226</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0d0ac9-2e95-445f-91fc-35ad8def8dd4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0dc9ea-6316-482a-82a2-37756ac56ee9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0ec8a2-25d0-4c8b-8dbd-0498df7901a6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0f81d8-2132-4525-b7e5-eef162b90362</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da0f910c-6778-410a-ab59-4dbab64d24f6</loc>
    <lastmod>2024-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da101e7d-5edf-4ba9-85a4-2a48918ab912</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da102ea1-0891-461d-b5cd-ec2bead7e147</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da10f365-40fc-4428-a007-b25fec7f6666</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da111e9c-ad04-4124-9eea-48d6c7b5b76e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da11d760-6fda-4640-9d35-4048642e6b7f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da11daba-3315-4fba-b625-788330733271</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da11fbba-5971-4e73-83ab-36e3d77fef8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da124278-74c7-4918-8f3c-76173b0e1249</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da12476b-8d39-4b8d-a7f8-fac591fcd8ba</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da12bdc9-1196-4e89-9c1e-9c7134ab164a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da13aa84-a195-4b31-a344-dc68ca24ff21</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da143838-2fc5-45a8-9759-7026e5baf72b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da148aa4-689b-434a-8bab-26abdff24c2a</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da14fd96-26a8-4750-bc8c-d5d9f0770f00</loc>
    <lastmod>2020-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da151c05-e052-41b5-b58e-03fd1e97ab76</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da15f639-2c2a-4e84-aa83-2dd32d93d885</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1635d2-e637-41c5-ba51-b7a3ecd78676</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da16b7ee-ab90-469f-852f-206f7794819b</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da16cf8a-2cfa-4756-993d-d5832c4c0abc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da170ae6-3808-41d1-9d84-ea0114fa54dd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da173f40-f8aa-42ee-8347-94b6605e6137</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1748c7-1ebd-4d5f-8955-80644f3550ca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1804c0-d86c-4e8a-9dfa-11681d61de88</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da18bdf0-67f8-4fc5-8849-611d9d216a81</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1973c0-d0cd-4539-8956-e34aa2176ca3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1973ee-8ed0-4c84-9e7f-f1bec80fc524</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da19ac75-4c9c-4a04-834b-0534d99de3f8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da19e16b-b8e6-400b-aaf4-2b665f1bd155</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da19e52a-2d9d-485e-b897-118b95a196ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1a2a06-6d53-46fc-964f-1217cd9c51bd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1a3a01-4fdf-444a-9203-f5f55754c005</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1a4c5a-fb2d-4965-8437-56f16359ff90</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1bf0ac-1d5c-4656-8b15-cf40a0842485</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1c3f65-a261-40ad-abab-c2e075005949</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1cb51d-544e-425a-9541-49a4aae495f4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1d0509-4712-43ec-9d17-fb701ae07d70</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1e79ac-c7ca-454a-a968-d776153667d4</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da1ea929-ead0-4128-8f23-2b77a5a7c2d8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2018bc-7707-49c0-8e6b-af7bc2cfa979</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2148a3-9e82-4ffb-9d83-5e5707d52961</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da21ecf7-658e-4902-83d9-d8f647c9e37e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da220f9f-9314-4ef8-9f65-96db62ecfeba</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da22ae17-957c-4889-b09c-ef2a962e8273</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da233151-b9f3-4fa8-8386-a481fa8afd7f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da252b4f-7c36-40d1-a2f6-96d5e0949175</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da25487e-2469-4073-a107-c2fee9987023</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2555e3-b4c7-4843-8f5e-06df930c04e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da26040c-51ec-47a0-83e3-82a906b60261</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da26b3da-1cfa-4832-91ae-c6d9d4d66d9c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da26e01c-b7be-4f3e-8d75-989921996a87</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da274183-b3af-49e1-98d9-1aaefdcedc1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da285373-9a6e-41c9-9a02-f7a8140463cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da286520-a6f2-4aa1-b7db-80b8d7288e6d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2870fa-75e3-40ba-adae-f7a69fd037f1</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da287c8e-d67d-4800-aca9-4dd49b3452b4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da292923-93a4-48c8-8e0f-015856ce9d35</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da29879f-5017-4912-b525-dd967c4c38aa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2a638a-784a-4374-aa56-5586db509df2</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2aa4c6-c0ad-499b-9279-a2816fd49b31</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2aeaac-52ba-41a1-bb2e-c3c978326ecb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2b4e56-75c2-4a86-b044-b02388d0f1cf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2cd572-366c-4625-b0cc-4f21118962d0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2cdf8b-f869-445c-b854-3ab8bfb25f8d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da2da3c3-cfa3-4e8f-a08c-72c9f297c746</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3050d3-e52b-4383-9cf8-307733e42f5c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3182ea-58ed-405a-9703-4b987008d0ff</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da31d191-4cfc-4fd9-964c-f326c4520bf0</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3335a0-35d3-4421-96af-af245d1473e4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da33c1c9-16f5-4663-8521-d40904df001e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da33e6d7-bcaf-40f8-83d8-f894535ccc05</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da344b26-5ad2-4f4d-826e-180dfefa680f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3478c6-a6e3-4ff9-88dd-fc68bdb7bec1</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da34b83d-7f42-43a7-9dbc-db3aa0157a3d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da355a8b-10c2-42dd-bf81-f7c6f2217c7e</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da359227-0df0-42ee-af96-647a1781556e</loc>
    <lastmod>2025-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da359873-f388-4cd4-85c0-9770b89ec8a4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da35c789-8153-485a-8245-ba022984fd5c</loc>
    <lastmod>2025-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da35e026-5141-43b5-aa17-a5fb4b832ba7</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da37414c-0dd4-4cbb-96c0-6c256a93906e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da37da78-ac0f-4f67-9e9e-5f095786ec10</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3875fa-7de9-4742-99c4-811128392f77</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da38ea15-9567-48fe-9e44-cd2629c4dac0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da38f4e6-3f2e-4bbb-bda2-a7a9f7d23dd2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da39afc9-6b17-4107-bc65-f36c88a15da0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3a26ec-3da4-4291-9a3c-8cbd00ae7f93</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3a4cb0-f29a-437d-bf41-2f38ac2d65fc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3cc8ef-725f-4d52-b666-8216df56dc70</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3e4876-9356-40ec-8394-e168e1ee45ec</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3e8392-d0d8-470c-afb3-81a9996229d0</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da3f0a0d-ca42-48e8-8627-73da6b15e3dd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da41861f-da78-4b9e-87c6-ad4b84100c0d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da41a51a-7e1d-4003-a032-a8f9024c5367</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da424e69-5773-439a-829c-0cf5a3e5c4c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da433cb4-67c3-432a-9dc0-c5c76d6c3417</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da43ccbc-a73d-49d5-b732-80a327488faa</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4417a4-65d4-4f63-b525-ab3d3517d223</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da452b27-7851-48a0-9dea-88f8a3bca8c1</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da454db7-f3a3-47e6-94b6-587f36e27279</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da457b7a-08e4-4298-a6c5-929cb8b21fc5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da471980-d7e8-47ad-ab54-17385cae5eff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da490720-7bcc-428f-82ab-2973ef0f79d6</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da491136-2561-46eb-b3d8-92d19bb238a0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da491d3f-6e53-4c16-86b8-df4cc6446215</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da492855-d707-4710-975c-26748554c42f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da494a4f-829c-49d3-984d-4ac98f980e7b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4aa5ae-239a-4c5d-8ad2-afda76eada7f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4ad0cf-b487-4468-ba60-7e1fd5b0e317</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4b3fab-452e-42f5-b17a-f8ca98045a5d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4bd881-b898-4864-b8a6-42b3cc21e3b7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4d5018-1c01-4bf3-a53c-9fd58fb10b19</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4d74c3-92ae-4df0-960e-8afa14fc4489</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4d8ec0-e0bb-4043-8e08-914765a600d5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4dbb63-17e0-440c-b717-b5523657e167</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da4fb7a7-0151-4fcc-96b7-fc036cf85a9a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da50015a-2452-480a-9074-4238f033320f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da501508-b8fe-4825-9ab8-e8f0611a0cec</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5331b6-37a9-4591-869a-9f19de775420</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da541bd9-1bdc-408c-a1bb-8ccb05a2cef4</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da54c9fb-a3ab-4c38-a20b-258fde7a17f9</loc>
    <lastmod>2020-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da54f521-8a5a-4cab-a4d8-97ed47a1c97a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da56979d-9d41-49a8-8f8c-b96167aeb629</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da58f58d-b258-4548-980b-48b0de27856a</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da590d4f-2a01-4f55-a8c4-4a9bce1b74f7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da59780d-6bf1-4940-a1bd-d3ea266a1356</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da59d24c-c55e-42e1-bc4f-09720b9386d8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5a6325-a26a-4f6b-8be7-27a388e6687e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5b8ebd-436b-4212-b9d3-5cfa56191453</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5bccbf-dffb-4511-86f1-ffabcf8e9d86</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5d244a-4bcd-4644-890b-d2fffd3d3ce7</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5e96d9-cf99-4671-998d-7ef58627a2de</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5edf4e-5048-4e4c-b45e-b219aa7a71b7</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5ef5f4-84a4-4ead-aadb-7091a974fbd5</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da5fec2a-e9b6-401b-af03-aae38aaae96e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6074a0-d9a2-40fb-b5c5-65ebc647ee3e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6082e7-6318-4008-8bd8-ff3035b20ebf</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da60dcbd-2102-4580-8cf5-5a7bd012d173</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da60e75a-dd4d-46de-ac8c-e4bb38d48246</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da633e1c-f06b-4be6-8f86-d1a559f14351</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da63838b-2af1-466b-af0a-5dd96d57e5ef</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da64456b-8a10-4172-9c1f-814aa45b9f0a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da64f651-f8b9-43ba-be65-845824fef477</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da656d52-9703-4c25-984b-d550f89a3024</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6601cb-218f-4b07-b1cc-76c48b74c631</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da688597-bf3e-455c-b664-412877da7aa3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da691cc6-affb-401c-abbc-c76f44b8dc57</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6965be-ea50-468c-9135-65b1c3ff2370</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6a758e-39a9-4162-be70-4cf84cea7691</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6ba090-80cd-4ad4-ab3c-98a20e590bf7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6bcec5-a622-4922-8a9d-38609e07235e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6cc921-da73-4332-a664-340826ac380c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6de947-ecf9-4514-b9fb-61f92e7f76a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6e211c-bfdc-45fa-a759-512888d4df1d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6e350e-726b-403a-977b-c86229fe4969</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6e51b5-0eda-4003-a5a9-8c4d522c6f5f</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6eee2b-9e98-48ce-ada7-a08891744920</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6f6fd9-14ad-4bff-9591-0ff79a263873</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da6fd1fd-31cc-46ce-a684-708941a330ef</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da71d1ed-d6b5-4158-a75d-3fb20aace4f2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da733225-c630-4e3c-a642-d94f6015af44</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7378ae-d66b-4484-ac4e-e16f5695ea4f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da743f23-0362-4b6d-89cd-ca8437d7b125</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da74e684-60ce-4294-bee6-72815efb1a8e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da76105b-2782-449e-a54d-76b3b123842a</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da764ce8-6982-401f-a363-a93db814cd9b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da766a7e-0161-4467-b54a-320d7fb82dfa</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da779e58-085e-47ec-ba25-a04d8167ee31</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da77a32b-4cd3-433d-a29e-69cb47cbb75e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7842dd-b030-47f3-8df1-a9030332ecd9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da788cf8-ddac-453b-abb0-e95d14ae6da8</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da78dc1b-19ea-49ca-95f6-7d0e637f2fab</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7a8d99-3207-40e8-bf48-34637184a3d8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7a8fbc-c57b-405b-9d19-71a3a953892f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7b2809-9e7a-4c21-bfdd-c74af9702893</loc>
    <lastmod>2024-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7c9372-0919-4be3-ba9f-d94a2e8d4d67</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da7cd187-b079-4bc2-b208-5790d7572009</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da80b175-f3d1-4710-9bb9-bc0beb3a5df5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da80d984-2e82-4f69-ab2c-73ce83d88624</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da816657-a89c-43e3-832e-cb1921eb0eea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da81c871-f908-4bb9-9bdb-f2f8b5852237</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da81dca8-1089-466e-b3a6-d98ababb882d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da820113-f2b9-40ff-9057-de672ee9d474</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da822bdd-3834-42d9-80c1-792e6571620e</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da82ade9-36a7-4a43-a126-fbcb5c1faf70</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da83400b-817c-48d6-8588-f0086a60a32c</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da835771-d07c-4020-af3b-cfb80c6f85d4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da83b713-a41e-4a8c-bddd-e25d8df64fae</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da84755d-0a07-4b8a-8e9f-f90f2142c6d1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da84f819-f0bf-416a-b169-71b5d9c2c8ab</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da858bf4-2af2-45c8-874d-cf60a682ab84</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da858fad-8a32-45dd-a525-e59055ebb746</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da868475-d47a-4592-9069-161f99b07f72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da86d11c-f447-4c72-9a9d-7a0ec6aad623</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da86d7cf-a051-4aa2-8e28-64d5bdd12ca1</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da88dabe-4f3a-432a-b600-42e58925437f</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8911de-e4e5-47ab-883f-ae3e97a93d78</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da895208-e6dc-4b70-80df-be4f914f11ed</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8b1021-55de-4d95-ace5-4172af86ecf2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8b4892-bb79-46ee-b82c-e9f9f6f5c8af</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8c2e6a-8348-48b8-a52a-e8b74ed8db21</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8cf0bc-60dd-4997-b50b-90abdd8f1e94</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8dc7ce-53d4-4787-8abb-dfe5fa960c7f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8de4ac-e13b-4661-8dae-3f0a31430b34</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8e1e14-28be-4712-aaef-1b1046d55e92</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8e65ed-3878-41e5-a6a1-2eb48858dbd2</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8f2427-fbb0-4a90-8059-42eb4e48a6d7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da8fbb4d-1247-4852-84ec-e5ebfcb011e1</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da903e41-ffa1-4f4c-8027-684916adbddf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da906a37-96e3-40b7-a91e-944579ca988a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9108de-8d8f-4619-a3c7-fea589ceb782</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da915507-c33c-436d-b5c3-2a05d60fc3df</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da91d0e2-993b-4052-a425-e86802a2baf7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da91f3a4-5d5e-40b8-ae1c-87563b2f60e7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da922ca9-1a9f-4a84-b776-0bfdac8d8825</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da92fc89-ba79-4c04-ad87-e822d0c7ff8d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9334e1-cb71-4c89-bab2-24bec3413048</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da93be2b-3b89-4dab-9de1-5621f59731d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da93ea8e-33ec-4bfc-a513-6b57527b1866</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da93fb8f-73f8-4e29-8d00-08ae74379c81</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da942e53-49f9-4430-8a5a-ea915dfec89e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da946d73-f160-4ebe-b296-49cdb5824337</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da94a108-27bc-40ad-835b-55e813860f15</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da94ce88-48bb-4c5b-93a3-cad23117044b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da95e9e7-04db-46e7-be54-7877aa1a743b</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da966b84-4afa-4134-a600-b0eb7abffa53</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da975756-57e5-4b0f-8030-e49a7d53920c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da97ca08-d4c7-4db0-8ffc-312f211d0299</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da981924-7cae-413b-afd9-2e682dc64b43</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9902a1-0ef4-4a8a-bc99-614c63ae037f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da997cd4-d389-4c99-8c1e-6d7868997d48</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9984c9-0207-42b3-9252-9476a433efe7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da99f4d3-de9d-4566-ad6e-84f628b65a21</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9a26be-f759-446f-ae7c-bd24a3c7e82a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9b59cf-5d4a-45b6-81c7-c950e31e3e0c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9be710-da8a-42d5-8c05-068001f9f6f9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9d4907-3ab1-4288-86ab-ec9587d3ed53</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/da9df508-eb8f-4961-b09f-9df1db8e2ff5</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa05d43-c31f-4311-909f-16fc91d8f8ef</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa0d343-0633-4f74-ae8f-b62d978f8210</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa14ef2-ebbf-4ceb-a53e-bc070b2c3efb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa227ce-970c-4a63-a1f5-412060c80499</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa2a570-6e54-422d-a0be-047a7969aaf9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa45caf-b042-4193-a5d9-7e1060c5b04d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa49fd1-400e-4571-b9de-e9b43d594c51</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa54670-fdfe-4f67-b119-8408e7f3c81a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa5eecb-f853-4269-bbf6-9b39c665f521</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa61ab1-d6e8-46e1-8afb-9db739c3edff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa62859-841c-401c-99ff-63977167a8f9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa681af-fb51-42e9-b2d3-b71a25c5036b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa705f9-fe7c-4c19-8f3d-8691c3ec0050</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa7276b-a096-4ae6-b7ad-529627c222ed</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa79633-eb5a-412a-afd4-0fc490dacab6</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa7ff44-f343-47ee-aa5b-357b4790ca71</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa89b27-5a30-4e18-b067-826b9fba0dd3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa8c5c8-0b28-4d70-aa9a-10d5db8f7b73</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daa9ff50-c5fd-4765-a741-93d13a8999eb</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daae66d3-cf8a-42a9-9338-7d2fe7c9ff59</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daaf67c7-892d-4729-a802-210b7aef4048</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daaf6da4-fe75-41cf-bcdf-c9a95cb5ed2b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daaf8ba7-43b9-41a0-804f-3af7f16a04b2</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab05d11-e0d9-4fc1-9790-5e4588f2178b</loc>
    <lastmod>2024-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab0b3f6-74df-42db-b9a2-d4d85a3fe4d0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab16041-1e3a-4eeb-9a26-2181761e5ab7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab1700e-631c-4fc2-b4f8-b9455255634d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab38c35-c58a-4ce1-a6d9-65e5d0b74cc6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab3c84a-0068-443e-896f-7591c6342a12</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab40e44-8e4b-43a1-b2bd-5ca9e8f7edd4</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab4afe5-7ca9-4c62-926b-aa3abaf8fced</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab83e2a-802f-4817-89d4-8689158871fa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab85292-6c6f-4f85-9d19-81e13999fc7c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab892e0-cd92-4245-9d28-20ed3bb9b408</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab8f496-304b-4480-993f-6be9c9ac9c8f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab98e01-518a-4e1b-972f-70b11d40bae9</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab9b149-ed6e-452f-98ae-f61f94f4af11</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dab9b5b8-ea54-4b4c-8572-bbf71269a695</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabb27fa-9c25-42e9-95ad-4ce19a24e36d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabbc291-5283-4d40-a742-032c10586bcf</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabbf778-4037-4da6-b5ec-f532ea220b64</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabd7a92-fba6-48a5-a99a-7eb7774a8c20</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabedd80-48be-4f15-a338-b8ae6f1fbeb3</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabf43ea-7185-44b1-a8c0-26dd6ba89ec2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabf8993-4704-4eb2-98ca-94900dd62fcc</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dabfd41a-2e28-409e-a1ba-f11e80961fb3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac16c2d-c371-4c43-9623-ef7ae783d88b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac1d552-3ab8-4829-ade7-bf17f3a8ff36</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac2a88e-0a19-4aa6-b7ce-a2c700e9f2b5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac4e6bc-b11f-4d7b-9c3b-9f07b99b3223</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac56e3c-e7ff-4ade-b9e0-75f03a3ef8b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac57bfe-40ae-488d-97d6-9ce41961e5dd</loc>
    <lastmod>2022-09-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac5a7ac-d319-4e7f-8d77-155e7dddb826</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac5c88b-34fa-41d4-b565-f6090abaf2e2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac706f9-79f5-42d9-baec-68e4e3e8390d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac7325e-b42c-4f67-ac8f-dece21a62237</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac74450-0c30-487a-bc63-6a24fc821b97</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac7aa96-1261-4b96-9ee5-41e4cc42d337</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac9c62a-389d-4812-985a-22809fcd4813</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac9d3f2-61d2-4ac8-8d90-adab8559a08a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dac9f9e0-2da4-40b4-a8b7-81d206e5bdcd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dacc508e-57cd-486f-99c2-381c16fe6510</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dacd125f-fc70-4cb0-a66b-205e57d6e58d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dacd1ccb-5b18-4171-b0c8-fb614ca601d4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dacd51f4-478c-4893-a9b0-d846ef85cc9b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dace6f05-a493-471b-9558-dd6c313de923</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad083d5-4cca-48f4-8ea5-1c6fef1906f9</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad09368-6f66-4d49-bc64-396537a2adc4</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad19daf-7976-471a-8e78-06374e4a83c3</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad28767-8a71-4d3c-bb91-148d07fcb67d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad335b3-576a-4b3c-a8e7-4bf993eb9572</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad3f7b1-950a-4d93-b1d9-7cf8bb7fc2b2</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad428e3-f799-41eb-9656-a38f527e6269</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad4df3c-3eb0-428b-a1fd-abd60a210ba0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad51d4a-6bb7-4117-bb4f-84c14c904237</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad52279-5322-409f-a189-067db35fc476</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad55cbe-bc7e-4622-9636-7e864d2da7f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad5f182-1e68-4d7a-a1a2-2aaa441fc53d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad687e1-b123-48d3-b787-94e567d2093e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad87333-f59c-4144-aba0-61948c715310</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad8e433-bfe4-407d-992c-e7bd665bc821</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad95982-f9b6-4f18-9c96-d1f5b51c67d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dad9ff0f-81a0-4c60-9762-18815e36c128</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dada29c0-f8a7-46f1-925a-4d5343ab7fe8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dadac8a0-7eff-4238-92ff-75faeb69df73</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dadad92d-0db4-45c3-907c-303a2c684727</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dadb2c05-ad3f-48e1-871d-8e7f0aafad62</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dadc55d6-b788-46dd-9175-0745442da94c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dadd5ab5-6575-4b6c-a125-d0469062330f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daddc06c-3843-4787-985e-95dc72e89bb2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dadf3a84-226e-4efa-bcd2-d7d7819c2fc9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae48894-a6f0-44ab-a1a2-4db5c8a11ccf</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae49135-bc0f-4978-8670-7bab96873ec3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae4b8d1-c1d7-46d3-8df7-84acf8e9151a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae4da1d-fefb-4083-97eb-3a4af32da7f7</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae65fe9-f21f-40e0-848c-5f73226c3ef7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae66889-da18-44fc-874f-ce330edd63d3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae6d6a0-8203-4869-ad44-c4c36207d9d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dae771bc-0732-4c93-9008-59f95eb45bb9</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daead61a-8472-4b21-8a03-205237035d00</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daeb01f0-0a65-4cd2-abeb-22bb2aa3060d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daed4707-8181-4236-a454-fa1ce77bcd49</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daee2dff-6166-4f6e-898f-e848ea170d5b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daef9ee0-186b-414e-827b-5902fe7d175d</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf0eb45-7843-4879-a12c-f391da2fffef</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf137eb-c9d3-45ea-b149-c1a0fc18c2d8</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf150ee-3c81-4f06-bb29-4d398ad9d469</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf28d43-bc09-4b14-8dcc-591fffa9a609</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf2aae5-3b80-4ef2-b874-4844598c26fb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf2da5c-bded-4629-bcfb-ceffda7ce41d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf32411-1ffc-4d46-8c2e-0948b166fb3e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf328e4-f189-4578-8bae-a80c52019255</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf354b1-bbe1-4768-821d-107aea25047a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf3b637-c303-4f6e-b45e-3d85c86e2cda</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf46b8e-50bf-4deb-85bf-1339d651dcca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf48428-8f36-453d-a515-179902aa5a22</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf52b06-8b9d-4ed2-bd59-9249941d9d48</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf7856e-95c7-4a4c-87e2-95fb74deab5a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf8097d-4a54-4f58-ad29-27aed5b5b84b</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf8d307-ac81-477d-9efc-1cfa25068341</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daf9d2e9-f6da-41d3-91b2-b1f49e0f706e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafa2c41-b1a5-4d42-88e8-581ff3e26fdd</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafa8093-96ca-4133-93a1-a88fffe54321</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafa9ee2-00c0-43b7-b2c5-b40c9d6784f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafb7042-b36b-45c9-822c-81d60637f8b4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafc220d-6ddb-4c1e-a19b-e72464aa3190</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafc569c-6a00-4ad8-8c37-cdcff857ef96</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafd89f6-947f-4402-82e4-ffed64b18e79</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafe06e8-6ce8-4c84-ae24-a67fe47014e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dafe5460-6b11-47f8-afe9-8ca27d64f35f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daff17d5-a805-4be8-a503-2991db05dc2a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daff8549-df13-4a7e-ac4e-d04ea07698c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/daffec78-f646-49fb-920b-edab1b5d4c28</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db000c82-1847-4506-bb3f-397815976860</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db004d6f-e386-4238-b5c5-888f27fadfc7</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db00680c-0769-487b-ab6c-e91445ae975a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db01e8d0-bf15-4df4-a3b6-31160a3d380f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db023425-7ca0-45fd-b86b-2e0bc7469818</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db03001f-13a6-4245-893e-3dc8d9220a4e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0383e9-0721-4233-ba1e-643fa6eea3a4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db03de38-9a0b-4cdf-a192-deffcb6af4dd</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db05704c-0990-48db-a2c7-7785dadd96eb</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db058e82-373c-4543-926a-52e3e8838181</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db05fe7f-7b6d-489a-aeb8-a8a7b88cc853</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0689e6-3b76-4f5a-bf21-6d233de2d953</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0760f1-77d0-48ea-8594-9369167b5b9b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db07d7c8-6dbc-4ab1-b865-47c27f569440</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0838a2-affe-4d19-8cc2-80574cfdbce5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db08b54a-36a4-46df-9737-1d7230bfeb93</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db09a51e-d1fa-4e05-bb7a-edf137cadda9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0a2d5d-267b-4b62-920c-18724e5b960c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0b70fd-110e-4e29-9830-2f8ab34c05f6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0c2bc0-c170-4cd7-ad7f-fb2658e591ae</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0c32e2-1c5b-4cc3-b67b-f8ff35bd938e</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0c9647-eb0e-4947-a7f4-cd40c9069870</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0df82e-4f6d-4335-9167-16142dfd8e70</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0e686e-5bab-4cbe-a4a4-2bf792d5238d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0e8e49-6bbd-443a-bc3d-f1631e9791a4</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0ed37f-db80-49f4-b9b1-38c09379c5f9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0f0ce1-93f0-471d-abab-3a16b593d9ef</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0f2226-6281-4efe-92a1-6616e1f793a7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0f5fff-01f5-43ad-ad1e-2e51c648a389</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0fb460-273b-413d-b7e0-1b11b6f77903</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db0fdc66-463c-49b5-8940-2378eaf97fc2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db104edb-fe99-4282-a94d-4a2ebe1d62af</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db107ac4-3d67-4d99-beea-6b8e0449b508</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db110510-81d8-4091-9c63-ac5246baa228</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db119bc4-cded-4e0f-94ce-9b3ddcec3aa5</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db11a931-e8b5-4d97-8526-09d8242ec66a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db126b91-fa72-4b85-9967-e80e251eee98</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db148b55-df5e-436c-a24d-c5162b609c07</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db14ccb5-52db-4969-9f59-8a635aecfd56</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db14dacf-a326-4dfb-80d1-cb06d2fe5428</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db14f80f-92aa-4fbc-a873-bef34fdb5f51</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db150e39-b54c-4381-8922-f2a2c3d10af5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db160cf3-6cf7-4689-853f-c01323daa405</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db16a8e2-f0b8-4c7e-a3cb-699c89e2932f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db16e657-f274-4e1a-a4e7-686ac7f97fb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1727af-c45c-44be-a6de-97c439a8d415</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db174968-de9f-4cc5-8898-94573b81dca7</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1756d1-de2d-4f97-b15c-e4d2b1278588</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db17a545-da31-48fc-aa8d-1493f4c70de1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db17a5a5-6082-4e46-9f61-8d16899513ca</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db18a100-e9d5-4529-9c0c-2a82a80d03d0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1955f6-1b71-4324-a2ee-97df3771275f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db197532-33cb-4cf1-8d2d-6e4814cffeae</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1979ce-ec18-4ac9-b547-b652b2fe8bde</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1a10af-9e7b-422d-ab5e-18bcd6a95c77</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1aea7b-8b79-453e-9c22-2bdf19353c49</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1e1ba2-a33f-413c-b03f-88832c228a82</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1e3e71-55aa-4d7f-a61e-aa7946ac3d77</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1e62a8-d06b-4b2c-bf57-c206d6af32e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1eba72-f34e-455b-9200-abba71f98fe1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db1feb0d-d872-4c05-b365-ce0f93feaed9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db208f48-101d-4313-b7dc-99c1cd04abbe</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db210fcc-7468-46d0-870c-01aadfc56db5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db21440d-ccb5-41e6-aa36-d0f3c42746b0</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db21c914-9a3f-4f2f-96b2-93d91da9d809</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2231b3-075b-4030-a494-449db0d015d1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db22bf21-4f2e-436d-9da0-44da402af3f1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db22facf-b8d1-4ba8-a890-b9185ad6c3e8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db231348-5596-48e1-821c-5a2c76441cf8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db24ac96-d4fd-4a2b-87e4-9d044b633958</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db251577-1dc2-47d6-b0c3-6f36060c2717</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db259149-4085-4489-9647-a8eaeadb9b54</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db26aed6-73bd-4c8b-8f18-441eab282b7f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db271aa7-537b-4f20-81f5-13569b8f9b33</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db279b41-7b00-4030-a9a6-59234207e8be</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db291229-ea60-455d-a869-9ecba3b357df</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db29b15b-7061-4b68-885e-e121d5d75459</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db29ca2d-76de-422e-af9f-6647dd1df78a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2a185a-aa3e-4c4f-9bdb-0b6479fde2a6</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2a648a-0081-4dce-8e38-cfc8e341a699</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2aad1a-c025-4f9a-9abb-e03101bb3e27</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2c0412-c186-4b73-8147-899f1f7d5355</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2cac04-fa8f-458f-917a-9bfb0316fbb0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2e04d0-58ee-4793-aaea-ac7141995f46</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2f6166-ee9c-4879-85ea-b4797cf161ce</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2fd7c6-94c0-40d4-83ba-1aa86d8f2f0a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db2ff7dd-d3a6-4340-bc71-15e82ef70653</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db30cbf3-a4bb-4d06-80bc-83374b19dc43</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db31092a-89d1-48e8-98f4-51c9787e0e35</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db323c72-81ee-4b5d-8a60-d0246fc9e0cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db327b4f-a39b-4837-b1be-4234441d2910</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db328e35-b352-4015-883b-d9d5d8a5773b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db32cbd6-781e-43c0-9563-977f5b2fe49e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db32f63c-d3c1-483d-a15b-204d15007dcd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db335b75-9f70-4129-910b-46e2d5d4cc53</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db34fdc1-f0f4-4127-accc-f2ed0e9776dc</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db35ac58-f484-4c39-a38b-94fbc180b7cb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db367311-70a4-48b6-a923-47ce61e99cd2</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db373208-3ad3-43c1-9278-b61007b35e1b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db373564-70c8-4569-9f12-35c05aede5de</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3831fb-4547-436b-b561-1f8f8f293158</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db383882-4326-4da0-91f2-11d31602b981</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db384288-762b-4cd3-8313-e786c5cf5ea8</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db39ceb4-25ee-47d2-b0e8-7d19939fc8fc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db39dfcf-2d0a-4bbb-86b6-7d04623738ff</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3ad653-c9e9-40ca-ac7b-233763abd66a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3b24f4-02d9-4153-be36-bf64e8115821</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3b258a-ebe0-459d-bfe5-a23927b9399e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3b3b8b-1d62-4ef5-ab89-be85ca0e3627</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3b4064-ff34-4000-859c-f8e48c8fb97a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3b6626-f3b0-4cbf-bbf8-b5190c7d19b7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3c2228-5535-4bc4-bf9f-dab8c65d369f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3d1c85-1d8c-49b5-bb52-4610b4b41084</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db3de885-37d2-4e12-8ff8-1719f578b0fc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db407df9-c2a1-4235-ab37-3123f9d643c9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db40f4ab-0834-4e08-8ca3-e0dd374928f1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db417cce-60d3-49d8-a30c-df264dd702c7</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4191df-244b-48ee-b922-b5a519dbdfec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4209b0-69cf-4ea4-a27d-57dfdb67c168</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db429901-3512-4a57-ac18-2ea9e1bfb419</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4340a8-9918-4ba7-b968-845112af8646</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db43df1d-46c0-482c-8bc0-9e8e8e0b6512</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db445834-9e50-42db-8486-b4903a14ff2e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db44c621-ffb8-426f-969c-8bee959c8fc3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db455e74-c113-4935-aada-6b99953d6d8c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db462ac9-b85f-4df8-ac12-4e952e8bb1c2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db468d3b-8263-465f-bbc2-273f1ce8ee79</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db46d9cb-0db9-41b8-bce5-1f1db6c80132</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4771cc-90ac-47db-9d94-4ef3097eaf72</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db48b6cc-cc67-4ce4-b14d-e39993a5f250</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db49fb9c-c6d0-4b2b-b780-171c37a5d4ef</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4bdaad-77a9-448d-bf49-a05a5902ba4a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4bf8c2-429e-41f6-8957-a6ce42834335</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4c7b11-b2e0-4310-bcc0-f3c6410f8c65</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4d5bf9-ffdc-4ed4-b9f2-4dd1f42fdce7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4d7d03-93e2-45b2-9023-ecca1a20819f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4d9a7c-769e-4600-966b-b19df99d9b71</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4dc159-9439-4e47-ae5b-51999745534b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4e0d0b-e4ba-4628-a55a-064cc74f1245</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4e4545-14a3-46ad-b365-0712b80b2610</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4f1886-4d73-4d9a-906c-271334790b64</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4f538d-4656-4dd1-ad7e-463acd52e94c</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db4fe150-1bda-45b0-87cc-7a8c911c5280</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db50f441-4960-4aa0-8d34-3ed7320b51e8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db518626-1143-4166-a09d-832f0642c041</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db51ea60-e969-46d1-a38c-4737a80591c8</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db525655-e6d8-4542-acc9-3edc787f5951</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db52a0a3-ee6d-4f8f-ba48-39ed7481ae84</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db52d87f-4d28-453b-b158-57235019678e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db533811-5cbd-4a81-b734-75165fe51c02</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db541c27-12d8-44b9-a829-c6f6e60edf94</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db54e5d4-5972-47c1-ba5c-56231618c7d8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db550577-d7a9-42a9-ad82-dc26fd0ddeb3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db553bc7-d836-47d5-8e81-0674548f897b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db55ac6a-ee75-4f86-a44b-646a6c87688e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db57395b-0ef9-4746-9087-40598e3dab6d</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db57da4d-3b37-424b-84f2-028190aaa7d5</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db57db9e-0633-4505-907f-0a2c7d2c4f70</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db58a8b7-a77c-4bab-b279-e9769887f1c0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db58c8d5-b4e8-4416-af9c-5a09b7a7abd9</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db597a27-ce47-4228-a28b-c46ed5ddf412</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db59d85c-6107-4755-8548-1ccfe0d5f149</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5a6af4-f4ee-4b46-a48d-a6b90566ac9c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5aab4f-371e-4cba-b63e-2ea4d317289a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5ba1b4-be45-45f4-bb9b-c6c396887659</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5cadfc-1ac2-4beb-960d-c66abaaee988</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5cb69c-87c0-4933-8c31-0e02b593ebfb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5d96a1-d9e5-4df2-b891-0eba2c189b1c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5dad47-b198-4a53-8991-466f567c18d4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5f2e47-b901-47f1-8967-00fc4d00bcd4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db5fda52-4398-4ca9-9d8a-fb740e08c28d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db610aed-4ef8-4fdc-9466-1a78a5ac9585</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db610f6b-dbfd-4721-9c67-c635d7f1dfbb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db618b24-5471-4418-b4ed-07bff3bdb37e</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db620ae6-f71c-4a0b-99b2-fd9e9b6fdee4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db625fdf-265f-4496-84fb-ef417dc76261</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db626bf4-1b91-4a35-bee0-e7b404fb44c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db630a10-270b-45d3-8773-bdce7a801552</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db648c19-abd6-4e5a-9f15-e0c1f02cf343</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db64b100-bbe3-4e10-a797-f4d52034f573</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db65a87e-5922-4c7b-8792-7c42c3805adb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db66009a-4659-4b56-83b3-d5593827f063</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db67de68-471f-46be-aa08-b8c4a462e9a0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db685058-cb79-4d16-90fa-ccc65944568f</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db688359-8060-43dd-ac04-f92a358fce3b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db68f484-26b3-44ef-a84a-fc382be3ae46</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db69c1bb-05ca-45cd-8d8a-f0fb7f1154c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db69fff6-bd55-4069-a680-15477203ce7f</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6b90c0-8da4-44cd-acd8-544ac972f3d4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6bc355-c616-4be0-b709-f7cb23be993d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6d1e21-29ad-48fb-bfcc-db9de7a05c15</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6e0fc6-ab41-4975-8bd1-f9bbc5029893</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6efcdd-567b-4c1d-bb25-b5c59ed6a8c7</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6f066a-cf3d-4471-b006-8880ced8550a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6f762a-6662-4e3a-8539-45ce1dc0ded2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6f8f9f-dfe4-414c-a449-9b33ef3096c4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db6fddd8-0f69-40af-a621-9ac04fd0e6cb</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db710673-cb32-433a-9678-535703ff6c95</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db71cb75-a593-47d8-ac10-c1db565f6185</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7225df-9199-4f42-87b2-acd130717a19</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db722bb7-52c7-4bd8-89f5-e6926b8487ef</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7354f2-3159-458d-ba24-eadec7a7a5f4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db73a111-42b9-44c4-a4c8-e3a365003ac6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db73a744-ff46-4d90-bd84-57df64ed801b</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db74782d-a1d6-4512-8de4-4defe3473150</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db748b48-25e4-46bf-8da9-99b6b234d4d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db749460-e969-4001-acff-d95afbcff96b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7626d7-2c3b-4af2-981f-03af98594dbb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db763ff2-3d9e-4a0c-8983-f474c31d5ae1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db76bbea-fb0a-4721-86c8-ddc1612e3a4f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db776d4b-43ca-4f5a-a8d6-ca9bb69c062b</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db782c51-a4d1-4c02-af34-b345681089f3</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db79b02a-9a8e-4415-82d8-1548447f2509</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7a1962-7d62-4f52-b2d8-3f8ada52f195</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7a1bec-a9f0-4631-b348-a2bba5ada0a1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7ad273-6614-4299-a110-0c6d911cbc71</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7b03e7-8722-4db7-b720-c10e6f77235e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7b2107-14f5-4070-82e4-fcfdb5e9398d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7cb738-416d-4e01-8c56-48e595e6e95e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7cba7d-781b-4073-b29c-8d5feafad1f5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7d0eab-1240-49fc-9570-f8485d9dd2ca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7dd15f-b3c4-4eca-a801-f513a2455309</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db7fdbca-81f2-46dc-9fe7-4a9705f780c5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db80da00-fc91-4c70-9fac-3fbb52fd3717</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db82ec87-1cf9-41d5-8019-5dac10e5444b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db82effa-8d86-4d28-afb8-a08a8f564575</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db83e95c-8f7f-41ad-8fe2-2a855fc98103</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db83f336-331b-4de8-aecc-8af2a4ec3d28</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8484ea-d217-4224-8387-32ffbe7c010e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db849090-fdd4-4a17-8f89-dd03bedbffe5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8509f1-ab49-44e9-a042-2642b6895361</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db856047-5b59-43f3-8970-28ca972dd7b8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db85647f-2371-49ec-b246-6dab87a554ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db885782-5f24-43dc-93ca-64035bbc2e13</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db88d5d7-ea90-418f-9dfc-6fed67404ee1</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db898887-c195-4674-8e69-cf3cf7d6269a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8aa601-9776-47ee-b6b8-37d7ee427acc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8bb57e-d450-4ed7-8226-62c32d450550</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8c04fb-3453-4c04-bcb2-d2b964855f99</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8d2766-22f5-4c05-af78-efb45be92eb9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8da7d1-3726-4cc2-a58b-515eb5a4e5a6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db8eb40b-0db2-4cb6-acb0-93c781b8cf6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db907879-646a-4cb4-a02b-acda75de38e7</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db909931-f547-4d54-98f8-50d8fbdf401e</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db911553-182e-464c-aa9d-a827fab87305</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db915861-b960-4877-b2d8-01cac52bd96c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db919052-5977-4359-a603-33ad23a9c74a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db919233-2452-4178-85c4-9ef3497e938d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db921c36-9d6f-47de-b6e0-e40c871af052</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db926aaf-bf47-47f5-86ff-bb452c7d6b20</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db933f2b-15e1-48ac-9a22-9f43bd58b871</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db94c741-e307-42a4-bd1c-d197a564a646</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db95de14-30bd-4d45-ad1e-c62eb2ff0b69</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db966752-3dd0-418e-bfd4-42aca09fba9f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db97014f-c0eb-4f26-96f1-33fb72f9aa11</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db983bd6-40c2-4845-a534-4f13e3078c99</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db98446b-1ed5-4cda-b0ce-100ceb1b6112</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9849c7-38e9-4c8e-a872-bc3df78c7313</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db99ae8b-633e-47fe-92c3-65cd2fb0f9cf</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9b7679-dccd-4986-9aa2-800c85c98dc7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9b96a0-aa18-4f1e-b121-1ba4c9f37db7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9ba54f-2436-4834-9160-27e91025e019</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9bf6b5-bffa-4f57-b894-45f52471d6b9</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9c41e2-d084-4fcd-be22-b449b9e44c32</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/db9ed55e-06a8-4269-99ea-d66a05dbfe9f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba1560c-e788-41d2-9962-54a06bdd576c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba1a8bb-b5de-46f1-8615-3464dfc4d43d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba1b527-547c-436b-9891-a0095c2b0648</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba225ac-6ca0-47a6-9984-9ff1612d07ac</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba2d8de-6398-43d9-8e1b-aae27dd1e398</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba302a8-9e8f-4555-951e-40c3d3f8fcb6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba32bc1-5c14-40c6-ae39-68a2661316be</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba33460-9304-482e-a09d-336664b68478</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba40c98-f6c2-46f8-9578-c21d5efd1dad</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba61542-e006-4419-859e-85c01c860e9a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba76439-8d8b-45ff-bfad-c2d9ba3da382</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba7eafc-31f1-4126-956c-f9a8c915e832</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba89e14-b0ac-4ce4-a0f0-4ea9c71a094b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba8ae63-087e-4934-a5fb-ab66889426b2</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba91b4e-75c7-4230-9983-746a64db9018</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dba92203-b045-4ba4-9d47-baa783fcfeef</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbab06c4-f8ad-4568-800f-958588122d6d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbab6d91-f29d-4581-9aaf-5e66cd3bf1fd</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbac9cd4-ac83-4cdd-8de4-ea59aaa40469</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbad66b5-27ae-4d1f-ab9b-5107b8fa866a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbaeb744-e280-45bc-b9b5-8336d1b3e94f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbaef956-7619-4977-be7d-6198a5b3d4e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb040e5-5d3e-4275-85fd-43f50692ef50</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb1a798-d1bc-4b92-b5b0-736e4e63fe83</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb38428-d71b-4017-96e0-f46f92d3ba89</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb3ec6e-f24b-4e08-a382-30b607222ca8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb4137b-ff6d-4b8e-8916-8ded271e82bd</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb43ecc-2052-4af2-b770-0a04554f6dd9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb45b8e-09d9-4712-96ad-2d2dd6bb4917</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb49c26-64a8-4eec-86cc-1dcf4c718acd</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb7aa18-92fe-4ed1-b5fb-59238e2a6f43</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb7bbd2-aafe-472f-b477-7660b58d7e7e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb7d42d-c6ad-4591-b0e4-e2bf4ca74024</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb7dde6-f008-41ef-9c92-4c6847f51824</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb893cc-c7dd-4e05-9040-87ac908439fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbb9b86a-e921-4541-a683-4c531186fd68</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbb8932-283f-4367-b4f7-ea7b5f298f14</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbc534c-3568-4920-920c-2efafd75d5f2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbcc6b4-571e-4ebe-a5ef-ba733d0cfc5e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbd3335-589c-4707-a3eb-391443e4d9b3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbd8dbe-893a-4a82-a7b5-69fe44a2c4c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbda76b-a6e1-416e-bd0c-66d08121dfcc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbdbf40-624b-4302-ad84-70e92fe794d7</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbec51f-ed7a-4906-b659-89e3b76b1df5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbf6e45-19de-497e-96be-156aa7bbf0fc</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbf8630-ae4d-4444-8fa9-355a398508ac</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbbff517-5a42-4842-9c54-e65561ad125e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc037e4-87d8-4207-9a07-5965fa640865</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc059d1-a2be-4985-b75f-4b163a6116da</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc07c11-1dbe-4e31-8773-79fcfe246f67</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc0a045-f08c-46bd-99d5-e35f9ad12f12</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc190af-a928-44f4-9d99-f787149a27da</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc21f04-8605-4290-8054-9968327fcf59</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc24940-069f-45b8-a503-447bb460068b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc24acb-6fdd-42da-af88-e5e9ac4905f1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc27e9e-5b2b-45bf-b99a-e19d3326a80f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc31b55-ed51-4684-9345-93ba33727f79</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc3c251-bcf8-4d41-a02b-bc42b794fcfe</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc4548b-29d4-4df1-a517-0048835468bd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc47976-e617-4400-9dbc-106333307c30</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc5e419-3bc6-44e3-aeaf-c3bd16907c56</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc65fdf-8390-46d8-a47b-54a9f55b1dcd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc68d07-cd6c-4e3c-ab63-d206849e2abb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc6be30-4196-4f67-a007-65320bc17448</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc80f39-bbfa-431c-aa43-3c577840753c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc8ee40-f4f8-46bc-ad5f-bb5da5db4f5d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbc91e9a-aec4-40d5-8ff1-2e9d92bfd9f7</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcb8fbe-23fa-42ee-a4ed-90ed42ff3601</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcbad76-8938-4eb7-8337-0221826309f8</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcc4b2a-6316-4982-83a8-04dd78b78d4b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcc6805-d05c-4c00-807a-c1904d9b754a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcc683d-ad9c-467a-894a-5491d093ed31</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcc86f0-5b0f-4de6-9cf0-599cb85ef5f2</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcca975-9941-4728-ae08-40a325a9668f</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcd05a4-6f45-42c9-a022-8476544d42a3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbce3be9-e849-48b1-aef7-aa4cdabd891c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbce590a-b97b-4582-9bf7-2abd106df85c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcee6b8-5591-4a06-ab56-9a60ab14622c</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcf06c0-7bf0-4d84-a4b5-f72cdcb8e8d5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbcf802c-5f4f-401c-ab1c-eb4362ad98db</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd01269-0cda-4b97-83a7-9a252cf84b4e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd08165-6d23-4faa-a3d3-bc60a4a055bf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd0d6d7-b7e9-42a9-bba0-91ddb7452ca6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd138c4-a2c6-42cb-80ec-629bbd64f04a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd21130-debb-4739-a531-223c714b561e</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd2b431-870d-46d9-b7f4-1700737076a3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd2bb72-30be-45dd-b0ce-a54cfd9565b7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd41ed4-0c20-4eec-9ca9-aabb5a2c612b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd51363-72c9-41d0-ab28-2f84b1efe6ee</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd57aa7-ba65-4c80-8e2e-5587ced382bb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd5988d-3dc6-43f5-8905-155c280982ac</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd670c1-2de3-48ca-aa9e-93f9dcd2d033</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd6ad16-e60f-4bf8-a089-5fd0511a106d</loc>
    <lastmod>2021-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd6b50b-f207-481a-ad99-b4d574d9fd97</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd79aec-f995-415a-9679-4aac80d7aa49</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd7ea61-3756-436b-9d52-5d6f4b47800e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbd7eb8a-4093-4104-816a-41ee0ebd7132</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbda4a5b-5cf5-468c-86ec-254aac7c8978</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbda9798-3855-4256-96ae-ad2002ca902b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbdada3a-7a7e-4fbe-8796-fef72a7f540f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbdbfcc4-8ea4-4558-afb2-698226434d08</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbdcd34b-d1b9-42a1-a2a0-59719fd9fd29</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbdfef8f-72f0-429f-a9e2-1e80be84056b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe02e80-1727-4ac1-bc5d-14697a527663</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe1034b-eb46-43c0-a952-a8174bf85cb5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe115c7-2f53-4a3c-bd01-43611e7e6458</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe19c12-2339-4cf1-af59-e86fbc4cef97</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe313fc-9b13-498c-b577-fb30e64c97b5</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe3cc2f-786f-4635-af37-08ffa4aaf485</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe43790-3d17-48a7-b283-ba372be968ec</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe4584a-72b7-41de-8de2-90eb08678419</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe45893-17e2-4fb3-8539-0aa9eaa04d05</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe48608-954a-4f38-978c-17603ebe4d35</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe4d527-af01-4bd7-96d0-6c5ed2a41386</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe5cf8b-744a-4935-9cf3-69fcd68f3ab9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe6791b-82be-438e-a6ef-11d8b14a4e42</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe73b75-32dc-432b-9b3c-3c4d6496defe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe84f51-1732-4747-a700-2f1634467573</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe8820b-5d21-4fc1-a510-0b3b131369ce</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbe8aacf-caf3-4271-a55a-9a8413455095</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbeaec07-fb84-4ded-b544-04350c21d6d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbeb1cbb-cd6d-42fd-95c5-a299c3291cc6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbeb662f-af6b-42b3-a442-21e3b4134435</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbed16dd-b73e-47d7-b79b-ebb4dfacab3c</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbedc9a8-371d-4671-9eb6-92a3f29bfc58</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbedecb4-3aff-4e89-b3eb-5d31237b4171</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbeec249-5aea-434b-959c-ddb867612da0</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbefc8a1-6963-4aa4-98c1-c85aa57adc33</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbefeedf-c2ee-42d5-b163-802db0d04f65</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf0516b-8d66-4746-abab-c3d444443c98</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf0ad33-58df-4a9f-b99d-f1d236d32e85</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf0ddd1-15ce-4fe1-bd0b-5fb89a2db3ef</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf0e64d-0b54-4b76-8652-0bbe9fb9fcd3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf14bd8-84ed-4473-9ee8-1a642a3825c8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf1d189-c82f-48e8-b6c0-34c92cc2c301</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf1f071-4bcc-405e-a3b6-b2a86718efe0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf255a6-7667-4bd3-ac75-da52ca93c65e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf31f7b-4889-4f89-85ac-462f74469e59</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf332c7-9f89-4740-9d04-f07ec300d0c2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf3901e-4d94-4866-8a00-9ca3f8e81aa9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf430ed-19f4-49b3-84aa-e90e242d1595</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf4e017-40df-4d8f-aa3c-6503b566dffb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf61b6e-253e-4e96-97c2-4e396a8e5740</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf6a112-eb80-4991-8b8c-14396a916b8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf6b522-7398-4257-8bc1-1d2b5b0f6c53</loc>
    <lastmod>2024-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf741ba-30ec-41d2-9560-c19a7232c85e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf766cc-05a3-4eeb-93f2-91a4f7c5730e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf7c387-d6bb-49bc-931f-df265ee18d13</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf8154c-eb2b-4268-bbfb-8ccd1311163d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf8aa29-5765-4592-a30f-e6e4105345c8</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbf9bde9-9a27-4aef-b0b7-432e2ae6610a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfa13ce-7aca-4df3-85dc-4687af58a4f6</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfafd53-6667-4ef8-96cb-9570bd38c4f9</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfb0842-a78c-4e1a-8950-2b16d5d9f799</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfb1174-ed0a-451a-8bd4-d215a3ea67dc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfb4e35-8ae7-4f3e-9d35-686250cdfddf</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfb4ef3-3676-4776-9aff-c7263fc0bcdd</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfbab0a-457a-48ca-aae3-d8449f2ea4fe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfc3a0f-9f2b-40c7-bcdf-e317e7cd12df</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfc4680-ab2f-4efe-85d5-b9445e98d11e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfc8ed6-494f-4d25-b46b-616be766b8dd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbfd832d-14c6-4b29-a0b9-9200d56eb136</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbff72a8-a11f-4a79-a978-a1a78f6fbf1b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dbffc499-06cd-49d9-8e34-6eda9188c6ee</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc003539-c688-492f-bb8a-ef9a9ffb8027</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc00d458-a51b-4e58-a5a8-82aa04b7346c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc015968-57d1-4397-83c9-07b2ee313266</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc01a4cc-582b-40ba-bfd6-c59a24421d6a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc022b26-7b09-469e-9ecc-157622820067</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc026718-9d19-46f7-b213-a649b36861c8</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc035020-dcbf-40e4-82ba-266cca668682</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc03c872-fdaa-4f18-9fc7-b30fc096fa3a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc04a1c1-640b-4c7f-bb9d-21c5a675ca31</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc04c24a-4b52-495b-a44b-f7e5d9f3cbb3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc058ef6-a28b-43e9-b8a7-6bea224b283c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc06719e-132e-49cb-8fb5-4b2d041bc061</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc086b6d-60be-4671-8925-8727c54567fa</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0a820a-754d-49e9-93e9-f4a014fad0d8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0b25ce-080e-4e3b-b982-a0cfe4d17414</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0b9c1a-fd58-4aac-acdb-5c1045458136</loc>
    <lastmod>2023-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0bc0a4-9a5b-4161-a2b8-22b7469f9ada</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0bc82a-fabb-4708-bde4-bf4651e90eab</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0c075b-4d6f-4684-9093-8838f68bb8bf</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0c1eac-f270-4a47-9bf6-902a773118fe</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0c3dfb-59e4-4c08-b32b-9785f1bacf88</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0cd534-f820-42d5-9d0f-714168aea872</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0d2932-5f1e-4f1c-b642-1d2ba9ab55f4</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0dca9f-6305-45a7-9d85-b3943a46c9af</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0df902-3405-433c-bfea-123a23bed7cc</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0ec7f4-5344-492c-92b2-0c01951afb29</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc0f9e88-db95-480e-b8a4-5393a36b2305</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc11549e-37cd-43dc-8f17-62e157e8d8f4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1164e8-2f25-4165-8be9-c3665adc9595</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc127e95-d2e5-4873-8e22-840e709a2033</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc12cef8-e57b-4543-9f6b-83a44e013c29</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc137ab3-5c33-4adc-abe5-6660268eb6bd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc13bc2d-e7c6-44b1-8ae7-c7cac1bc7ffd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc145f43-4322-43cd-a6ab-36cddb2984b0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc14aa57-466c-45e9-b1ff-5bcc68fe3eee</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc154a53-02a0-460f-a96f-2a745af75ed4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1617dc-eb07-42c9-bef9-6c3aa7504c35</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc16729d-d1c2-49ce-b461-d5277c5879a1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1786dd-9113-4746-b5c2-b3757f84b0d4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc17a409-44f6-4454-a790-19a1b18cfbeb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1a8855-f047-452a-9f02-af99c7650f21</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1a8a23-d5cd-4877-9795-05b44371759d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1b6345-7146-49df-923b-50d6e6e39af1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1b7cc5-620e-4e9b-8f0c-08015d25c54f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1bcf83-0a9b-47ff-8a9e-b34ec35bb1fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1c191d-c9e9-4462-9207-06583feb4aea</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1c96c2-3786-4dbe-9e21-2665286da539</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1c9f15-76c3-49c9-b037-2a9aa1e2ac24</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1caa13-e5ec-490d-a17b-9fdc469d2397</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1d4c4f-13e8-4390-8265-9bddaf342d06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1d8312-7812-4b6d-9fd1-c40cf2a824b0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1d8d78-4383-48a6-a79e-936b9f201703</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1f238c-d10d-40b4-9f0a-77a5d4c658d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc1fa1f6-8905-45c9-9c22-bf2deab73df1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc20d119-ae5b-4438-9186-f07c327d0fc8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc20fa12-3ea7-455f-9ae8-f449c11aee38</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2169d8-b961-4558-b2fd-061eda21ad29</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc216d24-03f5-4feb-882a-d052de2175e0</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2226d3-3ae4-4f5a-9f03-95d65a3bd264</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc22b35b-f169-4a6d-aa17-ccc51e7230e2</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc24e7f7-7dfc-4b97-ace4-c8170dc17f85</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc251462-8ab8-43bf-bc78-8a3e7b9b7dcc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc25e915-7882-4cc1-9f59-c5339172f9d5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc27394a-4235-405e-820c-0e00c99f76a6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc27a0bb-7d48-4c15-8b0a-3ea20a60f4f4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc27bf01-987a-499b-ad34-1371067c009c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc27c6ad-fbd4-40af-adc4-0a64c3ce4db7</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc27d80a-51ab-46b4-9f8d-aa81d6fbdc3e</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc282392-195c-47c9-a4e1-fdb1084f7446</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc289999-2759-4cce-a457-2ebe4052bac3</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc28c2c7-e1a4-4c35-add5-cb6e878e716f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc290de5-b317-4a8e-8cbf-ccd3bf21992f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc292798-6566-4b78-bf37-8063b1bf8273</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc295f9e-46be-47ab-a62e-140dcaf9dc89</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2a2691-a79a-46f4-b0a8-cf684df2d93c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2a2b2f-cc2b-4a20-87b3-2adf19f8204a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2bd599-e8ad-434a-8584-55bbaff73bbe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2c6b62-773f-42f1-878f-dbcdff6d991c</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2cf23c-699f-4a27-8c85-1663982b90ed</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2d7675-0605-4662-ae3e-047f928fc96d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2e027c-1480-49bb-8414-b70e14df6a39</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2e22cb-732d-434a-89f9-03bff9275f8c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc2ef7dd-2136-46eb-aa4c-e636ad52c0d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc320e09-efa2-49bb-ae24-2e387b20b23a</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc32aed7-87e3-4c46-a8df-5713ce61711d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc32d251-3f0d-4e39-bad8-7ebc29402b33</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc33884a-4ef9-44fc-bcaf-8ca2e2c0c39a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc33966f-4f32-4618-8cc1-83db60081e87</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc33aafd-e6fc-4e2a-80ca-ed230083d875</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc342760-9657-4292-bb4a-f5ebbd855700</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3438c9-a779-420e-a9a0-4a37fd138d40</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3450b1-c233-476a-81ee-c5bd3ef15cbd</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc347549-84d9-40a4-bdd4-f34403355949</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc34c55c-c2c1-41a5-9b0f-7cb14d9b04fa</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc34d606-c6e0-4d45-bbb0-782f7bcda77a</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3505d6-56e1-4396-aca6-6777f29eb1c8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc35a093-5396-4897-85fb-a0b87d723583</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc361ca6-0428-4aaf-b7d3-90a639c917f3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc36c680-48e1-4d47-a23c-b2c8931d2dd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc37626b-bd56-4284-adc1-c23477c3a229</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc37fb27-780f-4aa7-b39d-63aefa5d4093</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc381f73-8447-4567-b9f6-b38316d20798</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3828f8-a35e-49d9-8abe-b42c6c009998</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc38397c-2c58-4fda-bfeb-764d25c08bd8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3845a0-cb45-4c69-ab70-fbda8de100ae</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc39d48f-4780-442a-bc97-98704716d50e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3a5d19-2951-4dbb-8007-3efbaa34c324</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3b5509-7e69-408c-bd06-ec9a7f27d656</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3bb815-3a27-4d08-b5ed-5ec82774852d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3d5598-238a-4d7a-b486-4c68839c0330</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3db9da-6342-4ce7-941a-f1385b570234</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3e081a-0608-4e4e-a2a9-eac35695fc86</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc3e3cc3-5a83-4b52-b55b-dd6c8c4b030b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4029db-9676-4a01-a4e4-9a2513d104e5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc40a90c-1353-401f-9d57-257f6a0a4765</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc41224e-fe59-400e-adc5-275fb43826b3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc413876-d21c-4ee8-80ac-b9af2707018f</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc43d640-7c91-4905-882b-139e7d16b08f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc446754-6160-4e93-9f76-5800824b5fff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc44caa2-cba6-401b-95d4-acf8dc8265a6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4590f3-bbc0-46a3-915d-2177b4aaeb65</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc46db8f-0a54-4e31-948d-d2fef4c46479</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc471628-06d9-4d29-b12b-fcb188169c6a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc477850-3647-4795-b63c-502c6d3b96d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc484907-8734-4994-8e5a-c0d043ccd83b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc48cca1-cfe6-4f00-bdd4-a2dd9bf928f9</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc48e698-96be-4f27-84b3-47829b4c8f9a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc48ef85-b9ff-4b9e-a9b0-3e4aa2dc4aa7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4a1408-5678-481d-8306-6bb761213a55</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4abfb4-bf74-4376-a1c4-6bd63c56e4f0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4b5886-6319-4d5e-8d15-5b869867fc43</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4c7359-2254-4dd7-b3f5-a5796683812c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4d038e-7e0b-4794-86a8-6a037657a35f</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4d8463-a34b-4b48-8a36-035c33b55291</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4dd101-f69e-42cd-bcaa-8bcc4d38d67a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4e8cea-fb5e-47c4-98bf-e29d804cfed1</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4ee62b-2b3d-4ff1-8265-4f534843c751</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4f7b1d-869e-4c21-b4a9-9b4f552705e0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc4f83d4-118b-48f9-be35-a90c072d1194</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5030da-4801-4277-a5fb-0070c1cdb903</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc52681d-b886-4e5e-acd9-271bb850b2bb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc52a1a0-8339-4cdd-a777-93d3c55a04e4</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc52b0ae-78b5-4bbd-a33e-ca52effa984e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc53539e-9602-4ba0-a03e-d6578e9cbe1b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5364f5-e2cf-4979-b074-33b0f51d57ed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc536d64-1395-4c0b-8f14-4da2cedc5650</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc537a1e-3b31-4660-a45e-43c2b70f02ef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5397f2-5023-4384-91cc-2c463815fa7b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc53d9f3-8d1e-4269-ac21-e737b5f80956</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc545bea-cf40-4886-ad97-b9bfe2a1654f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc56086c-05c2-4efb-a392-786ed9e071f3</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc561740-edcd-4653-96ad-dbf08f9495d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5678a4-39c8-4e8f-a0f6-5979c49e596b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc569b80-ec53-471e-9c41-1c8c738829f5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc56c39c-ff5d-4feb-a6f4-011f56a63787</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc56dbf8-a1f8-49cd-a925-092252a834cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5766a3-53cf-4562-876e-aa0213b8ecd1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc576d0a-7edb-4283-a4b2-1ca9ff17c719</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc579d45-2159-4e03-8de7-7c9602b8bc6e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc586c5f-3d95-40ca-b2e3-ef245fdf00cb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc58e938-d4bc-42d8-9928-e14674c5a7b5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5b3ab2-15b3-4e60-8f95-a47df450ecb8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5bbf59-e9f6-412b-981f-2a727d4381d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5bd8b6-c90e-4e85-836f-5075f4f9229e</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5d104d-38ce-4350-9fef-1cff6506cd0b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5d1485-1445-4230-a17b-ef3cbb933637</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5d29fe-1c02-4880-830c-31ce8ad71aa0</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5dd0ed-3565-42ac-acb7-4e1dfa4db049</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5f3dfe-7aab-4fcb-91cc-9a233063f739</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5fbe2f-7d13-415e-85bf-9f9e0e16c487</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5fc4be-0ab1-4a1b-bb71-74e0d1ae00fa</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5fdf01-facf-471c-8b94-43df19c01672</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc5fe99c-09c7-408a-9d85-df9e05483001</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc600501-df31-468f-89e8-148a5948fd74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6018d2-4928-49db-be8b-2186b2327213</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc628623-719c-4b75-beec-69e8a1ed92cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc62acf9-b3cb-43a0-895f-cfa768bd6df7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6347af-4567-4438-a8c7-fa109597f407</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc63bf15-23b3-429a-91d2-884489d5bd72</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc63f46a-0497-4f89-b3cd-455b52248721</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc64567f-4240-44a4-a2cf-62d777e33d1e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6499dc-62be-4afe-9d93-c9e9f29ef008</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc656562-b09b-41f0-80df-5706fcb869c2</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc65b5c8-2d06-4399-a3ad-66611738f06d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc66235b-117f-4c15-a5e2-9af8af20ca92</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc66bb31-5aff-4de0-9afe-231e2c65832c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc683a0f-94b2-4fd5-80a4-98273b62ce20</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc68859a-df95-4e9f-b3c7-2c98364f9b40</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6995db-5673-42ec-b36a-33f2dfeda70e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc69d6b7-d015-464b-b919-154eee444fd3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6a0720-7230-476b-bdca-21d3fb37e4f6</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6b9b29-9507-43db-b8b2-ea2f034b8641</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6ccb0b-5a38-44f5-9b51-11221dad3f9f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6cd796-b905-45ce-82ca-08093d50f7a2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6cec06-ff25-4a9b-bfee-9e02795a9a27</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6d0dc0-9824-40c7-87de-af3239c5e22c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6d351c-254d-4ccf-b1da-868ff2fe7f1f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6d86bd-099b-4e06-93d1-93bc801cb4cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6e2173-1e13-4822-affc-358dbbf98e2a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6eb5e9-8e19-4426-9b6b-2428df939a56</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6ecec6-c842-48e8-9893-920de8f19307</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc6f56c4-fa7f-4c71-b11d-68bb66a8d810</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc70184e-4179-4a8c-887d-2d7d945d8ee4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc706fc8-5bb9-4385-aec4-fb45f23d0e73</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc70f2f9-61fa-4749-9b66-3633ac64d5c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc721c21-f819-4a11-92c3-b3c63b4baad9</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc725970-e899-4b29-8cc6-5b7f96194e04</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc72f6d3-6eb7-4c70-8107-da4fc0680dd8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc73db62-f420-4f15-9c97-a22af4882718</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc74a3cf-a5d4-4caa-8a97-6b57a7c12eab</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc74a717-0c19-4eba-b67d-bd3579be2622</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc785bb3-12b4-4ef8-b182-def29e6bdebb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc790138-3fec-4a2f-bbad-7efb94583538</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7a0890-5579-4e9a-a0ad-d356df79f9f8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7a3f3e-8315-49b3-8ede-331d31c5582b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7ab20c-017e-4caa-9dca-55e566592195</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7c50b7-400c-4097-99f2-88dca3bc2978</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7c5a80-c251-475a-9556-3fbd0f53ce6f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7c8c37-2770-48f1-90f6-8191238f21c1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7d4532-96d1-41f5-9dc2-06895e532e63</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc7fc383-b3be-4485-b71d-bd965326130e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc808f88-c2cc-47ae-980d-c22aa261f199</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc80e1a3-233f-4ba7-bc96-81291103badf</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc81155c-ff1a-4a85-92fd-66a0ca83a228</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc812ee1-c824-4e55-ad92-a9d91d9982ec</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc814e06-f15e-4937-bfe6-3e5de7679a51</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc816eab-313e-4699-a5b0-cd4b23cfba8a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8232cb-5ffb-4107-8a8e-3f66209ab643</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8269c5-66ab-4ade-8068-ecdb8d202b9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc83baef-9400-4528-9d2c-f5ddcea7a1d2</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc84565a-9782-4b31-9e81-bac5b8607a55</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc84db61-b0c3-4aeb-b10c-15bda3d35ac1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc854347-51e5-4960-875a-44343752cc01</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc859973-3a1d-49c0-aa69-f4e675865398</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc862be5-2ced-4a25-bf85-09bbc6b4a5d7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc86af08-72dd-440d-83ba-e2627992fdf8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc86d18d-cf21-4b7c-a9b6-3054cd4fed23</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc874edc-44f8-4c44-a054-1cadd2afde26</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc89b0d7-4219-4474-9f85-9265d8f187a6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8ac808-fb55-4007-883b-5037670d2a8a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8c63be-1237-478b-8020-1782b9b1fd14</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8cbb1d-efd6-46f2-8f9e-f65645bbdd5c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8d10b9-5144-45b6-873a-f8e2f1b3a788</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8d1daa-ecda-4070-bc9f-7b7aa64971a1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8d6984-9217-48a0-bb0e-5f900369cbd0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8dd703-dcd8-44b4-ad07-2007fb42ab60</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8e0c62-1d2d-414c-92c2-21101c8b91c3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8e229e-6c04-4a8e-8ad4-6a70905d312e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8e9b5c-d0fc-4c56-83ca-77ac51dcab42</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8f4ac7-18e6-4d55-86fc-c4e130a8137b</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8f6b34-5859-4a65-b279-ae5b652ce59b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc8fdaa1-80e5-4ccb-9935-821aecbb9874</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc90488f-648f-447f-b2fa-c6fd72e6f322</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc91daac-ef24-4eb5-be4e-a88d784d540a</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc928fc2-2ff5-4cdb-bd31-ba4294ccc05d</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc92ad08-0854-47cf-87f3-316ea2b9c785</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc930cf2-a5ca-4d02-8884-bea0e9f3b565</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc936134-a61a-4766-b5a6-644415be135c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc93bb84-8567-4c3b-ba1e-fd370683ff5f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc93efeb-b502-4f95-8404-2e59dab2b9e1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc947005-73b0-42a5-94ef-927100a4b46e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc94d240-8499-4502-95d5-6d2c072e9b57</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc94f75e-2bcc-4c67-98d6-df9e8403dbe4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc951737-07ac-4b19-9db4-13608185d576</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc958848-a7d7-414d-9632-7cbee0893792</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc962e62-e8ad-4839-8450-1af54d7551fd</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc97f07b-d64d-4b52-959d-a7ee6430d629</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc985745-54be-4561-b07a-a68fd554cc84</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc987b98-91c1-4a57-9bb0-a8c3ac094001</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc996150-d993-4eac-9846-97db5f24438e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc999819-544c-477a-a75d-7cf38837fbb1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9a986a-75f7-49fa-a98d-6aaea6648535</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9aca02-6e1e-4cc5-b45d-3c031ab93960</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9b8086-8514-41a1-b60b-ac7b25507b97</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9bcb88-61c2-44dc-b884-97bbcf5df996</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9c6c8c-1194-4238-a3de-661b6501846f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9caab0-1788-49f0-a376-16305988a9e8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9de0d1-f237-49fe-8ab4-20f49d75295c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9e9052-5467-4bcc-be46-bf368f05f96e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9ea36b-239f-4152-b2e2-f7a7e340883f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9f05b5-00d5-4675-ac99-bce655cb9aa8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9f2055-627f-4fca-88ec-184e810a9896</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9f7d14-985b-43d1-b17e-0d69166c82be</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9fd108-141b-4779-be89-fa19181af533</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9fd59a-b66d-4a9d-87e7-7ba5bbe9ef36</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dc9fddae-6415-4ef8-aeb5-9c77643a78af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca2dd9e-7403-4f7e-8903-ebfeaa2ed53d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca3ce82-ec8d-4fe5-9d54-80a1d70295ac</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca3f76f-9ea4-40a1-abc9-4f8fcdee88f9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca4e714-abb7-4022-8936-82b63e7c2aa5</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca5159d-b63f-4fcc-a520-7182be091d30</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca5313e-67eb-4e83-b141-3e51fe5d89ea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca5adec-c2d0-4a2e-b51d-821a2fcbf5e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca5bf02-321d-4f06-9089-574b888773ef</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca66c09-81d0-4bc0-8b59-58ca948976a8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca8339f-3e57-4715-8098-f2f2c032e0d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca8682b-95c8-4b1a-a593-43bc821712e5</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca97ec7-82d5-47d0-9f89-6379c13ee685</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dca9e55b-efda-4f1d-9364-8c49a2b27dca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcaa6260-e201-49b3-b5d6-12ca3b60ff29</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcab46af-5fcc-41b9-8e0a-572d26f9f036</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcabb160-74b3-40a2-8460-87bab7cd896b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcacc1b6-e538-4a62-856d-c4d4044680e8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcad6cff-3ab0-4cc0-9932-c787c34f770c</loc>
    <lastmod>2020-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcae95d1-30a4-4b78-b028-d7f64bc2bd41</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcaeb5a4-750d-4611-bc94-69683e48bd28</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcaf85af-6508-4c7b-8d6f-70466ef1118e</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcafb7c2-8b7b-46f4-9b3f-fdeadd2e5171</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb01d17-383e-46da-8989-7458d1df1a35</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb0bc0f-b5ec-477a-80fe-bebde15d76e4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb25b70-aa72-4881-9b19-59c4cac979f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb27159-9e62-4492-9090-607837ae3691</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb2d688-ec81-4e13-a681-28c0a8bd9e08</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb4f86e-e917-466e-b569-e126e21cce6e</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb51d26-b1a7-497c-9f11-db413f6784c8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb63cf7-68fd-4e12-aa51-5ab4904c2c18</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb6f5f9-7f81-412b-9644-40902fa46fc1</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb8cd00-638e-4233-9d28-88313e213eec</loc>
    <lastmod>2023-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcb8dcbc-d74a-4ef8-8869-d746f17cfb80</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcba38c8-04a9-4fbf-b128-19a93f2eb70a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbbe6e7-a3bd-4706-9d53-85b6124f4dce</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbc31ad-f525-459c-8b20-3d4c2e164587</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbcd3ff-1843-42d8-a88c-7d1c00d2480a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbcec85-ae1c-4723-8c34-aeb3abe19400</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbd7f4c-4732-4357-b948-51a0d4248161</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbe053f-83bd-4177-9c03-dad826eda20e</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbe1de9-8d67-44c4-bb7d-0e1b026704fe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbe3484-e848-4286-96e2-242cdac53786</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbecd20-1b2c-4c2e-a8ca-a9d5184088ff</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbfdc29-b54b-4f6c-8bb4-aba56316ef7e</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcbfe961-e45f-4d1b-b425-1199e3162a51</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc0d07a-dc85-4add-a2b9-68d59f818ab5</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc0d0f6-fe93-4ee7-9b47-1ebd47b979e5</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc13204-a6f8-468d-bc7a-7c8c915d5123</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc26b4d-83c3-40db-a9fd-05e080e8a3ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc39d34-6869-4366-934f-0807e232d5cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc405a8-9ce1-4ea6-a686-94e97e6c3a5c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc4e084-77a7-48e8-9bf7-3d35195d3acb</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc5fae7-8962-4c9c-9291-602474971207</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc68ad5-87dc-4b10-9320-f05c110ad5a1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc6f442-faba-4649-8b61-cb27218ff1a4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc73c53-4dc7-443b-8321-f2299213a919</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc74e1c-f2b8-423f-9d75-4c1aef2299d3</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc7d50d-e3e0-40e3-9c98-d11554471fb8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc86f16-183d-4db7-a9f1-6d2e1951cc55</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc8c536-fc19-4db0-8578-aaef8d9524eb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc8ecbe-6918-408e-826c-e12cd571487a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcc9360b-d1bf-48f3-88e5-9fef5b123d8c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcca2c80-c02b-4bbe-8672-0452cfc2af84</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcca4234-ea9a-42fe-a2dc-966465fa3a60</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dccaa599-8424-429b-b917-ab2912ea02f1</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dccabe37-5a13-4bf4-bfca-53662a06759d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dccbad54-6332-41a5-97f0-5d630f70be18</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dccc50af-8438-414b-a510-aed8c8cb4594</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcce35b5-69d0-42b2-94cc-5fde3d3b5f2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dccf9480-f210-4365-a1c1-b7f482bb8f93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dccfb605-60d5-4ddd-8768-19458447d2ce</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd08aa1-0f8d-4cc8-818d-e9ebfcdc7ec5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd08efc-5213-46f5-856c-5346fbb660ec</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd0c6b9-84e2-4e01-9d74-a852dbfcc6ce</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd10e91-cfa5-4599-af5d-e507babb01f8</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd2c1e1-b8eb-4d82-85e9-936e04295d9d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd4bac2-5252-420e-9a2d-89c457c04ba6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd4e038-21ba-4f6b-a290-9f88eef2af7f</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd6683d-d9fd-4957-9100-8188b1824b13</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd676e2-28e0-40a7-b780-18233ce9d03f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd706ac-a3cb-44dd-8a94-ac041088dc1a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd80474-fb32-447f-b58c-8d51a389fc58</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcd9815f-aac0-48fb-a1a6-d02e821cd5b8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcda44ae-5dfa-426d-bca7-13b509645e9b</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcda7c4b-8f45-4c7c-9824-894fadc92d1a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcdb97c7-6608-44c7-8739-051da528cc03</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcdcfb86-9e7d-4fe4-b865-98f070e006c9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcdd2453-6f60-487b-980a-71ea989bec91</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcdd5048-3ba6-4458-8585-78035f801783</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcddbf92-1fdd-43cf-a0a4-c80a9f88d820</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcde731d-16bf-42fa-80bf-03ab3017f8b5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcde8332-ec22-4255-9636-2e20c0a6a3c7</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcdffdce-8e66-4e37-b4dd-5eb906c8a9e8</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce077a6-643f-4394-9c06-f735332fd44d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce14b1f-7c6e-4ef1-8e58-5a1ebf4b95ae</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce24d58-95ec-466a-9e41-a107d1f3bd47</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce2641f-b29a-4486-b00f-c8d35ae2dbc3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce2bfc4-e68b-4db8-8fe5-7a2551a8bcc9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce2c13f-c56a-4b41-987b-caead862a0bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce329f5-4fde-4a20-b2e7-3b0fc39a7790</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce37b2c-c87b-4b9e-8b92-05d7b2d9e81a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce3f599-00b9-4e27-8a1c-29cc459c6c29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce46ede-2588-4382-9f1c-707d0804a157</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce4d932-438e-414f-abdb-5312f25fe4ef</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce5546c-4a0d-4060-be80-31a5aad8e36a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce664c5-3b2c-4d29-b25a-395cbf8c31aa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce6fbd9-0e43-4b8a-9764-623edf19c6fc</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce71bfe-725b-43b7-9995-1c9fd3a1bbd6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce82a37-c5ea-49a3-a5c1-499a8acfac11</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce9e6c2-0180-43d6-aa2f-8673b0b0d9dd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dce9f51e-0a0c-4072-8276-e66ad82a3430</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcea9615-c3b1-4785-a212-9e37ac6eebb4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dceacca1-ba3e-4d5e-a3a0-38b5c3a42126</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dceb1397-0ae8-4ca2-82a4-15be1d0ecdeb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dceb2871-a218-4f8a-863f-fa94e3b90c88</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dceb6b22-5329-467e-ac04-74d4501937c4</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcebc244-af1b-4f5d-8573-535d0bc2cdfc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcebd8bc-397b-4323-8831-6e4a07dcd4d2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcec2b72-ad8a-47de-8c9d-41cc12d6b188</loc>
    <lastmod>2025-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcec83fc-38a3-4046-b8d4-84ef115ea8bf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dceca38c-fcfa-458c-b113-889a62984d6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcecc4d1-6878-4c25-ab0d-0bf2a41eacfe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dceda635-8574-4d84-8766-4ea0a14d09bf</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcee6a86-a6fb-4230-8227-4725378e785c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcef3ce8-fa79-482d-8a0b-a143733980bf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcefcbfb-b11f-4b8f-874a-9386c5fc2f60</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcefd5c8-d66c-4852-80d7-88310fe44193</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcefe8b3-7d0a-4c5b-a20a-d924a40fde4d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf1ee6f-cdab-416c-9ed5-0ee43fee0939</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf1faa4-21fc-4d5e-8fa6-55e6c1097972</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf23386-85cf-4a84-b0cf-7f0d781cf5a5</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf29f53-a9d1-48e8-abd1-c71b22a50d03</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf36ffa-27b8-4852-84ef-13be3729dab0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf3a04e-48bd-441e-8781-ad1da2540c44</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf45068-60d7-4518-9158-079e733993bb</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf46c0e-9063-467e-a0d4-d82b6ed87136</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf54e62-adbf-4a94-b7bb-6dd0d801b1d4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf646b8-937d-43fd-a036-859ab786cb85</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf6b326-8608-4e54-922a-1a6e42a22aeb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf6eb39-1870-4192-a7c8-bc9ee09aecbc</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf769d1-fb25-4b1f-a109-540d9cf80265</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf7961b-e374-4c44-9793-0307674e9c0b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf7c5fb-474f-4570-a9fd-41d87e33ad6e</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf89a51-4203-40d6-8f62-4626cda772ac</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf96327-ca8e-40d0-9784-3c63c2df563f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcf983eb-2bc7-401f-a3fd-5af9d5957c14</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcfa6682-1590-4dc3-9abc-4dc3956ae404</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcfb6767-932b-4271-9155-bad0940c69f7</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcfc04e0-2388-4a96-a5be-1cdcfd9b6cb1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcfd1a44-e13b-4270-b9c0-44aa9ef3d43b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcfd88fe-6805-41aa-b451-7b3f0bbd3e91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcfea619-8db9-46ee-af88-728b15f282c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dcff2d32-62df-47db-90b3-02729d583291</loc>
    <lastmod>2025-06-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd03cd45-e9be-480c-b195-a69b456c3da3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd043e9a-efa7-4f46-b55a-4fef29dd6964</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd04a9c6-08bf-4962-b087-6bac7915c432</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd04aaa9-c7d4-4dc0-a3cf-d152e4d6f2ec</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0529d9-ff79-491a-8ffe-7c9d65c9d4c5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd057af0-7346-45b6-9b78-6a02f7c7832f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd05dcee-9c89-4b85-bdd5-6cc09a183def</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd05e176-a070-40af-a6a6-124f4b52eb86</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd05fcb6-6c34-492f-955c-edee500add98</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0682ad-8598-45d5-88b8-2705f3d2b30b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd068ec0-1b72-4e3b-b961-a70545c3c483</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd07752f-a065-4cba-bc14-3377d434e95b</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd080197-e235-4724-a3ac-a7b24f3a4018</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd08db61-91d3-443d-ac58-de897ffa1ef9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd08e578-d7e9-4188-97fc-d62837c9039b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd091a4d-bca5-4642-97d0-8591de008e88</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd09480e-15ae-4ce6-892a-b04b265f58ee</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0a2ca5-25ea-470a-9986-8269c0f45d8c</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0a8c85-ec67-4687-a7fe-6ba4c1e3c31b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0d1056-f44d-477e-a020-7c40d578655d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0d8275-5848-4352-8345-c473d97e4919</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd0fe947-db62-4d51-8a1e-8c212eb93a60</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1113bf-146a-4dce-934a-4f47e9b41c05</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1139bc-7b2a-418f-b5f0-7926ec4e187a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd136817-1827-4e03-ae4c-ca6d29bb2f32</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd13e147-0b95-4a13-970b-280a499e083e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1485d8-be73-4413-ba2a-d215022e742a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd14dd88-6673-4d9b-8bf0-1b8ade090b90</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd158ada-9bf4-4589-903f-63b1857cbe5b</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1591c2-9a69-468a-a278-eb147b41b23b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd163311-91a8-494a-893d-ff57e1e40907</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1659e6-44f8-4ea9-81e0-09376da67533</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd16ffba-fe8f-41c5-a33d-b84f05b0c717</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd176b32-05ba-46ab-bc92-eda7b3615004</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd17e7d4-0e60-4f60-904f-a2a5e549c1c6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd18bcfa-73d5-4a9f-a577-3555aa2acdf8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd195cfd-b6ce-48b9-b8d4-c17bca0f3f4d</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd19d50b-a90c-4f58-84af-a3d0d3ad07b6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1a0679-c2f0-47ef-9013-6d228f13a13d</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1a0f7b-3f47-4ed1-8e61-8634abf8038b</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1b16c2-508f-420f-bc8d-01f6229ae575</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1b2355-a672-4a96-a97d-28dc7e7f6870</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1b2efc-de33-4ef3-9bbb-ee06e8b00c10</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd1fcb0a-64bf-4ff1-9608-74035491a45f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd21ee8a-0dae-4ba4-af9a-ea56d2d0d4e6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd21f9ba-dea4-4829-92b8-f2720508c6d8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd222fb3-215a-431d-bc78-5660e774f76e</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd22f95a-eb64-45b5-92bd-d049b923da6b</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2364fd-a80e-494c-b201-2ec1c2c4aa2f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd248e5a-20f7-443e-ada2-23d6f7c0b353</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd24acca-9d2a-456b-9eeb-e02b21614d41</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd24e33d-ddd4-427b-9fde-3cd4eb1fe560</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd24eee5-756c-47fa-9b7f-7243ed25df7c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd25e9e4-e85d-4d9b-aadf-2097cfd51e2c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd260b83-fe4e-4e47-a484-1dc2d57b2f3d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2636a9-a091-4f5c-b0a1-8e07c045049d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd265c67-0916-4a23-a3eb-b12af4cbe495</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd269412-1197-4edb-97d9-80eb115ba278</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd26f136-2983-4ca4-a4d4-9e4113269468</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd27fc93-84d7-4c9f-8112-13eb4fb9feeb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd284475-4902-4c3d-9eb5-c03e2c03da64</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd290707-a9c4-46a4-b74d-d26c6e5b5255</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2914d0-bbff-485c-8977-db5f7e160a39</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd296595-e91d-4c6d-90f0-edd94debb1aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2a1f18-cbbf-4e18-bb6b-1158218f76e4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2a38db-e874-42dc-bba6-cfc3ceddcf32</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2a61f7-4540-42c0-ba5e-e5e4562b31d8</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2a7f6c-0622-4041-a3d3-a34f8e0e2835</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2c2a3f-a7a2-4d81-b33f-dc8925de4ae8</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2dd475-2c52-46c1-8d00-e80d222388d9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2e3c15-b9bd-45eb-b2f2-3aa12487439b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2e545a-44bd-4523-8346-b4e1997651ae</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2ee07d-6e94-4d62-a19d-9a89f0bebd82</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2f02cd-8085-4359-b2bb-b30ae2d74266</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2fa053-fcee-45e5-bdca-2a89c104825f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd2fd1ad-7ae6-4fdb-b839-ca450a519c8e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd308a85-e3ba-4986-9fcf-daf4f387585b</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd30afa2-75c1-43b1-a532-1a834048de65</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd30ef22-a170-47b1-844e-0c141d43e6e3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd312607-4f6f-4428-8288-ae19910ba8fe</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3160f4-2887-4fab-90f2-65bb4d4885fc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd317c3f-01ba-4ec1-9e5e-784b365f7347</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd334518-27e6-4a26-89e2-12ff7079dd31</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3395ce-7cee-4b13-ad27-204c24910b0f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3417b9-3217-4f0d-a45c-c72e2bea2d72</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd34d14a-a34a-4c1a-9d99-c152dc25e0b8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd353174-b2f2-4c89-b95c-94cb7e6e2e93</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd362dae-6e7c-47e3-8a4f-460e8b02f67c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd36bc3a-3245-45a7-8a16-28f819a9f99a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd36f6a7-a63a-410b-9bc8-98d1bed1dbac</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd376d91-99cc-473b-9082-dcc24b7303e9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3798a2-cc65-4fc1-9a3a-ff1da1b49363</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd37ae52-bc6e-4302-99fa-1abbf002d0ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3873d5-b82f-4549-9c8b-bca2acbe60dc</loc>
    <lastmod>2020-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3879fd-4dfd-4e89-9fdb-0badd453e31d</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd38a512-52cd-48dc-b4a4-b0b8127e3000</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd38f512-65c3-4030-a3a7-6cab6abde358</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3b543e-3016-43f2-8ac5-770aad3cf65e</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3b8fa0-fdc1-4ede-8ec8-b8c7dc501016</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3ba06f-76e2-4d80-8a5a-1baf832713ed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3c8772-6bf2-48f5-9074-e11186b93da6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3d17cb-b7c2-4a42-9d2f-eff003428f44</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3e2154-0367-45b9-9bcc-7dbf5c01f2af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3e4f53-1555-440b-89eb-02556119249d</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3e7cf8-4ad7-44ab-9423-8f25c2a36610</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3e95e2-d868-43e1-b4f9-a32bab3b0251</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3eb67a-77e6-4687-a385-363495f9e656</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd3ff047-0f7b-40d2-aeb3-f7818c4e40ac</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd402ada-2b0b-412b-bf35-67868933de65</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd406ff6-06d4-4288-8715-86a70a7640b3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd40c37f-a7ef-46af-be9e-55b821929c8e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd410da7-e001-49f8-b052-927ede784acb</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4168f7-aae3-4aa9-ba45-faf089fe60dd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd427bdb-f588-4693-9d6d-10c9a4344f53</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd42d5ac-251d-4c64-891d-b5d98b980183</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4300d1-23d8-4df0-9c26-644547a587eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd430b85-5bc4-4f62-86f1-7e70315a4e0f</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd437c4a-7020-4ceb-856b-ba1a0f30ac5e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd448ba8-74f0-437e-b1aa-fc0f15591ec4</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4668eb-b677-4c6b-9a9f-92f581895a36</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4678f4-a9e1-438a-a957-66ceb6457982</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd46ab86-2832-4eee-be2b-ee5f6088599f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd48c0fa-8f94-4eeb-9d02-fb9e3bca6935</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd48e751-99f3-4689-8026-980c93eac225</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd496288-d45a-4ed6-a140-bb6340a7d94e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd49ee68-e295-4d54-9235-d323b99553a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4a2dec-e2e5-4003-81be-0bcd030a9513</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4a7489-e231-4f2e-b70d-69b83ef6aaf4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4a859a-cc71-4378-a690-11f0459dd092</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4b08a7-25ad-4acc-8b09-75c57cea7e12</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4c9aa8-2e00-4460-83fa-aadc6caca678</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4d0e7f-c094-44d9-aece-5c78119595dd</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4e2f48-c9d8-44ea-b310-f40f40b9a1cc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4e70a5-bcc4-495b-9b5b-3110fd06984b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4ec05f-f03d-4e99-bb15-8de1d9c87eb1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4ed8d8-3b9b-4610-87cc-fee381110e2d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd4fcb71-0e68-4cd0-8473-99884372c7f7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5049b5-df77-4ca2-b4bd-2623bb0d83e8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd52343a-eeae-4c66-a8f8-79fdc131e596</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5292b3-af18-4042-880f-67a1d1488940</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd52ac7b-dbed-4bb0-9330-72cf111be6c9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd54870f-9db4-40d9-a205-f5e53abee482</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd54bd83-2c02-486f-8fa3-61d5c06a1812</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd554152-e01b-45e5-9144-4bb3bfbb5122</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd558e0e-cb29-41eb-ba5a-ada28472ae70</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd560f19-8695-46ee-9e7d-90ff756736bb</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd56148a-78b7-4c99-859e-796e689fd4d0</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd565e63-1f88-439e-8cf1-2c67b65ae850</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd56e5b6-5c3e-47d1-9d3c-c54fc571be41</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd583100-770d-4036-9ecc-1891b090be50</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd583b63-0835-46da-a49f-a88fd88b227f</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd58f865-9a06-4416-a88c-54692ca5cdd1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd59ee57-73ba-47f2-8b98-9fe7fc02f0a1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5a212a-4770-477b-8ee1-361a1a80a15c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5ba9d3-7b95-44b1-b06e-b5676a09e0be</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5caae9-72da-41a1-a271-10632d51274e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5cd6cf-fb6b-4657-abd9-843062db7b37</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5d530f-6c9c-4700-a77f-fc2508dd37d9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5dc1a8-7da6-4f9d-a4d5-738ce8ce82a6</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5eb7d3-db0e-4866-a603-05ab1db8f390</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5eeec8-636c-4c8e-ba18-ce0d6676f459</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd5f896c-6ceb-4331-a900-c68b1f0d7ea1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd600c78-f522-4de2-bd8d-66aeb9051a7f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd604d33-6fb2-42da-a440-ab9639667ab9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6084cb-4590-4bc8-9f6c-a90060ef0a8a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd613485-ef7b-4f83-8443-c7a828c61aac</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd61d184-05f3-418b-805d-fc3e59562123</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd626627-ab82-4cbb-ba21-9f1eb1948ed2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd62a9e7-2770-457d-992b-8b450d296719</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd64938c-7659-4161-b327-2fca8535e12f</loc>
    <lastmod>2014-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd64bd44-3d3d-49ac-a5f7-331f9fd6136c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd64d7fd-a835-4e21-bd97-611bac325d24</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd657b92-57a8-423d-bdfc-465db1b05702</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd659800-7394-4755-bb25-fa7f784ce204</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd66b66e-49ba-4c3d-9c72-8f99f12ccd59</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd66d5e9-3ce9-48f8-98b8-821e15e4fb70</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd66f473-b44f-4f1e-88aa-24d4d63ade16</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd673eec-c372-43b8-a2ec-57b12edfbf60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd67525f-ca6e-434c-86a3-68b772a61d8a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd67f10a-ec31-4eb2-909d-1a08b4634b88</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd68bc89-219b-4300-8a04-ba20c44d7fbe</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd698eb1-763e-452d-bb8d-2c5f7c21a63b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6ac43e-49ad-447c-8c74-50590f43f332</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6c50ff-d0f1-4454-97bf-de8a52e93aae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6df2a6-425e-4608-89fb-f23cd3a1e13f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6e1c22-9125-4d50-bb7a-ff6571907a94</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6f3c3c-41ef-4e86-a757-1af8f79548bb</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd6fc726-1f60-4527-909f-0b48549ff2b4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7026fb-d485-4f5c-a348-9b0f00e5e1e4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd721227-60cb-4566-ad75-22774b08c578</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd726181-943f-4e9e-aead-73c9a07f48ba</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd72a288-6a9a-4cf3-9845-8859d107b3ec</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd74385e-29e0-4812-96a9-14ed35bef1c2</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd74db83-513a-49d6-9e7d-023b15bc7a8e</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd75b237-323a-4956-b752-c8569c47fd3b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd75da83-7be2-45f5-9ace-d91347a9290a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd762dd0-332e-49c1-b57b-4aca25bbcddc</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd76594b-b908-4ee7-b210-af5159423e87</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7705ba-e073-4d27-a6fd-4276e3f40a6a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd771ea7-c913-4854-a4ac-b07e6914ea31</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd78136e-de05-469c-9848-0780f2c631dd</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd78afa4-1a4c-4991-b02b-490529f3b9ed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd795829-1be2-4427-887a-dcc12f394f88</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7a07ea-714e-4f17-852c-505fa1596622</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7ad927-4258-496c-92c1-c51e20403b6e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7b02a1-55f4-495b-bf8d-085be2ee4d4b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7b39fe-fe05-4098-a951-32e9eafc4732</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7b59e8-c0e3-45be-831a-0b5b45b3446d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7b9a60-ec72-46e7-a00d-052adb9f8c77</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7bf716-4a9d-4205-925b-dc087b4f1ec5</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7c70a8-3b5c-46de-a1ff-7b98e0e52173</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7cc75e-526c-42f1-955e-a9224244511a</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7dc978-235c-4393-bf96-300b6573b3ab</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7de426-3eba-4087-ac00-cc7de60f8e6d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7e9cd0-6fe9-4404-bf4c-af275140f5de</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7f5e9b-a6e8-4621-a062-7d9812d3becb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd7ff8fa-6ad0-436c-9271-ddd8237adfd5</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd81976f-a381-4647-aa06-9ba98f317ce5</loc>
    <lastmod>2020-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd81b77d-91fc-45b3-a69e-a870a4faabed</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd81c1ae-ca94-458f-9125-9e1f4a4870ef</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd822014-9afc-4683-a6b5-95ecf4bce957</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd84dd5b-9174-4b75-be8a-9286a7e7fd33</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd855b00-37fc-485c-8351-8408cc954225</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd86ddf3-6bb0-40a0-ab1e-c4250f61d9a2</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd86f558-c014-46ca-84ad-cdda9d41c924</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd885b72-7d10-422c-9a42-3f46cf13e7a1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd88f4e1-f413-4a6d-9018-7f5fc93ee738</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8921ca-194b-4903-bf43-1d2c27ea9748</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd892f4f-57d2-418f-8603-4f0b3eaa01f1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd899f4d-1d6f-4872-b74d-dd1b93039374</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8a8a00-8235-4018-bf0a-b52e9b2d1c29</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8ba4de-915c-4fb0-81bb-5727fe3a41be</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8c42b3-f28d-40d4-8ea8-8560ac0dc1b1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8c91e4-2b57-4516-860f-ff8cf4a5018d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8cf864-3d83-4102-a17b-e621d7f8b3a3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8ddc6a-dce0-4959-9536-c080224e3a97</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8e1131-595a-48f6-abac-1c0d99c1ae73</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8e5d77-9bdd-45f9-a1f5-8b2315e82212</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8e9a40-b190-4df5-a5bd-cf6c556c4b85</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd8f6ef1-870a-44fd-968d-7c7fb73025c6</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd92a1fb-6a7e-4c8b-8328-6d5c7cdca7fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd92aee0-121c-47c8-be2a-3634f2fe7e8d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd92c7e3-8634-46cf-b5e3-bc0f093d2faa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd93f0aa-2715-4969-b8db-654547b134ed</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd949840-5c73-40e2-bad6-17f0f5d2f4c3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd94b6a1-1c7c-4b86-8ca1-897952954b62</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd950eb0-c17d-48ff-8caf-2ebb4cc060ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd95b35e-eb2f-4a74-9d98-b9c098a752d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9679d1-f570-4ea3-bffd-0926389b1723</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd96ba24-f982-4786-a2c8-6cff13d58d33</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd974da3-ecdc-4092-8a4a-b94bb27ac021</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd97abaa-e5d7-4eb6-bcf6-ce231cdbe2f8</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd97cae4-20ac-4d1e-9e94-1149fb27e16d</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd98b45e-684d-4850-a892-5d60b6801f31</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd997acf-3455-41e1-a74b-1d3593c64e94</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd999962-e2a2-41c9-9ad2-84ffc8ae5746</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9aada3-ed26-4fdf-a721-737b0982224d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9af729-0f25-4fb6-97dc-2f8aa1d5d7c9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9bdb8f-b718-41bf-8510-55738498a40e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9c0674-2aef-4985-89f0-b25617c7ecd8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9c5085-24a7-4419-bffa-1c41d63bc33b</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9d7e40-909a-4ae2-8468-b5c13f3fbcdb</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9d7e63-0d6c-40f5-8830-01e1c1fb3e83</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9d87dd-2c95-4311-ad94-9bdf99932cb8</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9dd0aa-368d-4164-9472-93befac2c818</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9eaa2b-4d33-4815-8c79-2ba026a31ad2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dd9ee9d9-4a14-4283-b8d2-da6278f51642</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda06799-ab2d-43ff-a4f6-65a3c3e0bcf9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda13e55-b974-4b00-9e59-4734c1bed58e</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda249c1-af6a-41e1-9ff8-c0da33b83168</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda29c41-7256-4170-988f-207ff15bb5ef</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda42fc0-5974-40f1-83a5-11f937bdc2b8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda45fa7-779d-4ae7-8b4c-25ba2cc62299</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda4e926-38b5-493c-8000-7a7bf84ecd68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda53b39-f283-4132-b3a4-ff1c50de2391</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda63502-d8af-471e-a59c-e1ceb8f11fc9</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda8a7f5-e3c4-483b-8189-122309ea1d15</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda8a89e-bb5d-4a05-8fed-ab9c1d302215</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda90521-1678-47e4-9e50-df6b4c9100d1</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dda9e640-a1fb-406a-a392-68b81d15f194</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddaa4a29-c553-4410-92f0-a26b65da9bf2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddaa870c-3bfd-4b0e-ab53-2cfa682699d5</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddab1450-eb4d-4922-ad23-82c01e195b88</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddab5af6-89ce-4380-8745-22e798b304e9</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddadb663-ec76-4d60-9939-110cf42bcd2e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddadd857-1ac9-4c5f-a729-31e93debebf5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddae344c-d5c5-4b20-8f06-e9d5540a5b18</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddaed572-bcc8-4ad7-a61d-6c185e6e5503</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb0204a-df16-460f-8b54-2c3de52761dd</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb07c83-aa0a-4044-be05-bce7fc5ec90d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb1cb79-4726-431b-a559-441e6d6e11d1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb309e0-fd74-4ae6-94cd-660e62465048</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb31155-ac30-491d-8145-7e662367c7ed</loc>
    <lastmod>2021-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb38cfe-a9fb-487c-bc29-a91d7f8d3f5c</loc>
    <lastmod>2021-10-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb3f391-a0fd-4b7f-be7c-7b4b765d481f</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb4511f-7148-43b2-a6ee-0dbddd3edea3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb452e5-4a9f-4114-adef-a2f76375585e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb4e20a-7442-44c1-8fc1-6340136b0082</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb571cd-a422-4ae5-b1d8-2da46f6a5a98</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb5c701-2898-4949-aafa-dbe4b93496c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb5dd51-8eda-47f8-a4e6-7b62683cf844</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb7b685-2979-4ec3-8b75-1cd42b4b15f9</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb7da36-727e-48b5-ad62-4301fa298e31</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddb98e38-58a0-457e-853f-f3386ed220a8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbad5ad-9505-4a3b-961c-97f9a0fad43c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbb3827-a1dd-4675-b802-caf357b07991</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbd4e95-51af-4bd9-988f-8071b7a89b99</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbda32c-b85e-4291-ab03-a74318956d59</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbdae87-8f50-4024-b800-af022a028a65</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbef4ee-da16-4bd3-a753-489f4d1683bf</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddbfc799-224d-4a0a-a38d-1a8fb0c133ab</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc03e03-7a01-405c-b4fb-23dcc692ca2d</loc>
    <lastmod>2024-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc2338d-c45f-43f9-8c81-d69074421d38</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc35eee-c6b4-42c5-ac59-73079f3ea99f</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc42bbb-76ec-4462-bcc0-f4c4bf9553ca</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc4cafb-38c2-413a-985b-7b447e982683</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc4fdd6-aa17-4e9a-bbe9-1889c1812f2d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc58888-fb10-4571-93d7-d3f17b640311</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc5ea44-44e2-441f-85c6-714087149d7a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc61c82-cb41-4fd0-a540-3beaf2e9ef5a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc6a280-ede1-4d50-a4e0-1050b957ab9f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc75f8a-c68c-47d4-b400-a0e05d42f01a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc7649e-d876-4589-abef-c30e0d52cecb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc7d4a4-2e8d-4284-bc67-a2c4bb114413</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc86e25-0dfc-4a67-a5f4-90885598d6f3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc8cddf-6a21-48cc-a634-709bbb545f57</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc8e0d0-d40b-444c-ab99-65142ec83d4a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc906a3-5f9e-4bd3-b835-78030f679015</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc97643-08c8-4948-b4ad-99adde36115e</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddc9a7ad-c33a-404e-bc29-74fe5a141bdc</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddca41c8-0cfd-4b7b-96d5-d4a0a5b38dba</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddcc18c2-cc30-4606-bfcf-e4f346d9a40a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddcc4eed-9307-47d2-affd-2a0d436e7e28</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddcda519-23f7-42a1-97e1-83a6d56590f9</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddcfa7cf-880f-4719-9087-c6b8a34b79e2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddcfe1d1-e7eb-4502-ae3d-6dc1ccf2342e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd07db2-acd0-4fc9-be7a-193c1bf4cac9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd0879f-eeb0-4023-807e-a8bc4cbb19b8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd120d2-3490-4253-acba-bf43f76cce8f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd24c70-6ba2-4d0a-b15f-9da503d1424e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd2e29d-ea98-41a6-a873-2366603acd0c</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd35e0b-6a27-4b36-9a25-ecf0d8907fa9</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd3b160-b583-4261-861d-094416b027a6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd46261-8280-4930-8ce6-a0787e302519</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd4b247-b8c7-4195-9215-fcc4d8078cb8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd571b8-c8df-4224-99ba-1e4e6336461e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd5d192-cbc5-4f8b-aeb6-7c2b619afe28</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd6054f-e8c5-4a99-892f-cceafd119d68</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd650bf-7cfa-4919-8c98-9ce4d2da44d7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd786ab-707c-4792-8174-9d8b7faccced</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd800ac-bcaa-4280-a589-b315b8aa4aa3</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd898a4-4720-413a-a25e-60f904737e60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd93d64-98e9-4969-9b27-44198dfdc181</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd9471e-5ccb-43f9-8bfb-a7e738223719</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd984d2-f9ff-42fe-909d-447b26986c0e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd9b52d-97ab-4879-878f-4a14189bf053</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddd9ca65-27e1-4cc0-98a3-a573f65cb535</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddda07fc-e41f-4cba-b831-1f9eb03b7d19</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddda0e64-33c8-40f5-b711-8d0886b50069</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddda26db-c846-4e58-aee3-ed0a500203d3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddda6d9d-e195-4845-8e22-8c0ed9e820bb</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddda9dee-8960-4cd5-a062-e4bd9145d272</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddaf20d-c157-4039-8e0e-82a9f644e526</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddc664d-3ebc-4ab5-8daf-95f24d53f59d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddcdfd3-7962-4a8e-9192-79cea86b9002</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddde1734-802d-480a-b1c3-7fa68db53a33</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddde1cb0-c6de-404d-92f2-fe16b99d1e9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddde2f72-c516-42f3-a1f4-1cfce504c3c9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddde433f-1368-440d-a4d2-0494731b45ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddee5d2-7395-4c8a-b563-715a1f1222a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddf135d-347d-4604-9056-4e8c8843e16b</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddf7de9-fe70-429c-97f1-7e60df68d4b9</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddf7ea5-64ea-40e8-8d2b-866aaecfba9c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddfa05f-beef-4c05-a93c-ed06aff87cde</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dddfc484-1db8-4b62-ac63-8c433250c0bc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde0659e-5d31-478e-b995-f633c90af5ab</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde4092a-d902-4102-9cc5-0ade7d04cc75</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde40da5-cc40-4cdd-8f5a-49a410d730e8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde41ae2-ad0d-46de-ab84-619e4e0e5c16</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde52f2f-d3ad-4135-98ad-a74894ae5a41</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde58d9f-5217-4ac0-85cb-ead48789765f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde70ca4-ee9c-4034-bc0f-d3dc46001281</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde822a9-96f8-4221-a060-85608a78546a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde9cbbe-012f-4895-9529-5a7e85efb3c6</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dde9db02-1f77-4a9f-a243-e7546bcf0fb9</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddea3561-095f-4e16-8364-4d4124bf093f</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddeb81e3-9374-4b2f-9332-155e91cbd306</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddeba1f5-c5a4-4177-b603-811cfd21f7c5</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddec18bf-4b07-49d7-b679-1095a35fb288</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddec8c03-a234-42ac-a781-f9ae8cb8f5dc</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddeccfc5-4d7d-44bf-b682-cb63cddf3f94</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddee06dc-b0df-4a3f-aec0-b05a3652925c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddee3347-0f53-4322-9d61-6e348bf588f5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf3400e-48a3-4ade-9d84-24980947bf7b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf3b9b7-8201-4a5e-88a4-3432a05c3918</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf4b71b-3e13-4282-9093-9b4ded58f169</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf617cd-0327-4c77-898e-5d7f2c625b1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf61b6a-a6c5-4ec5-944f-670265a38412</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf6df50-3ce5-4863-9f93-4509e4b1a82e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf704b9-8d4a-4030-a374-a9fdc2b7e6db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf82c95-8eed-46a7-b604-adb028d16f9d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf8c9b7-c55b-4937-8965-0ec7fb946a87</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf910ad-784c-4254-81d8-06b387926654</loc>
    <lastmod>2024-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf92d19-baf1-4939-8cdf-f18ea65f5243</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf9bd7b-9c4e-484f-903d-073d7604e5c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddf9dd10-5af7-43a8-8e78-1cfe578ec80b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfa69a1-7c9b-47c9-95c8-9d092f9adc9b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfbd8f7-902b-4e2c-8f44-0c210557773b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfbfd85-d48e-4ab3-8ba1-57ffd345b828</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfcaa22-1a4a-4387-81ef-804872e6b917</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfdd8f0-105e-410d-93a5-1b827f771101</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfe6958-856d-404d-a897-1029ccf68f9e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfe94df-68ab-4df3-badc-ab5c349f7db0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddfee218-3c3d-4fa3-a875-62e73cd4136e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddff0cb9-2890-4c8a-a4a2-f9e841ce6503</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ddff6124-8fb9-47fa-bb8e-547e4a361901</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de00220b-63eb-47ce-8446-73538a45de40</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0075b9-0f8d-4b7f-b298-f173e22750bf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0133e0-b11f-48cd-ae29-60b8a5d210f6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0179aa-1351-4002-9201-c279b66dbcc7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0190c1-7fc2-4cbc-88d6-b600fb47678d</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de01cb87-89d6-4521-a64f-a60505574316</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de01e8ae-ee3f-462e-bd0e-d2098dd3ce80</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de01fc62-4393-4f8c-8b04-8654ccd76035</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de03d277-7849-4a9b-8b6e-7c43019acce6</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de04470b-1740-4520-8051-124dee3277a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de04d69d-6952-40fb-90f6-609df04e7545</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de056473-5a18-4292-9aef-9c322938da27</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de057a8c-5903-4f7c-8e53-cbb5df734b1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de06bd03-0554-487b-b2bf-ff052a80daea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0872d7-23c2-4325-b0ca-f3d83a0d4484</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0951cf-07d9-4fb8-8212-7c4054b0b345</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0a8f1f-34a3-42a4-aa4e-bffbb6631946</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0b1615-2234-49d8-9cf3-1bea370bc2b5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0c1e26-da2b-4206-b96e-4e878550fd47</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0c39e2-4f88-4549-8c9b-b46a090fe3be</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0c866b-e64d-458a-804c-441694c24bf3</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0cf099-d7fd-4c29-bc50-71ce46207052</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de0dbb0c-3da3-49f9-9df7-43d50a5f7ca7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1114fa-9e6d-4222-af3c-11a278c94041</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de117b70-bb88-4bb8-931e-acb0e3c3eb0b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de12cd7f-9238-421a-8739-d0c88e0ecb78</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1349d9-bf30-4ec8-913b-d35cc83fc300</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de136d6b-4a93-463b-830e-d03a06a49952</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1449fe-d76d-4edc-889b-82fe9ec2fcef</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de14cb04-6151-44fd-94c2-80630b05262f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de151f4a-d035-46e6-b05f-9eeb4c0c6c6d</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1541d7-1bc0-452e-8e79-e4aaea3edff3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de165d04-5b98-4392-9777-ec1f43aaa1dc</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de16c10d-3db0-46db-899f-76cadde83616</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de16edff-4b81-45b0-9e4f-bef8d18e0db7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de17f0f6-657c-4411-9ab8-836432aad92b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de181a5b-4868-4bdb-a721-87d689d38360</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1a05d0-f1bf-496c-a298-fbafeda79ec4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1aea69-6786-4613-b664-267b8f3bf571</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1af7f5-3ccb-47df-91cf-0d371e07bfee</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1b641f-8d7c-462d-ab85-3572dfe48c09</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1b8e03-dfb6-43f8-a9c2-f5253153d45a</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1bb75d-00f1-4db8-a453-223f5030d588</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1c55ee-2ecc-4e6e-802b-7aeda2a99b9b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1d1ee9-9da3-48fd-8af3-f6e4912c3f5e</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1d33ff-0bac-4b1e-a688-da024d85b4d3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1d592d-be0c-41c8-9940-26b21c63e328</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1d880a-1828-4c41-a6a8-20cd605bf0e7</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1e1a6d-c1eb-4100-aa42-b951dd63e8b0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1f17e1-3d46-49ff-84ef-d798dbd03ab3</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1f6e40-e75f-456e-9b4c-5ee79124b2a4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de1f9ecb-3acf-4d86-9207-9a7001d81d8c</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de201bc6-d468-48b1-9043-b763bd02afc4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de204d8e-afe9-45b0-b068-bba8e9b10a1e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de205e72-7d40-4f95-ab96-9ca7a4e84070</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de208355-633e-4113-a156-1b5dde511423</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de21598f-2d15-450e-95d9-b2b6cabeaa8e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de219123-60b4-4925-b8dd-9a7bd6bcf09b</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de235b2a-108a-47ba-92c8-7b00ced22d68</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de24fcd8-15b9-45c7-9720-630548e187a6</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de259ef8-8813-49e5-9fe2-76453fe28f76</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de266b31-4987-471a-b91b-a4c92c1d4c09</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de266e7f-4d30-48b8-9b07-3d7a751cdba9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de26c0b9-8db6-41c8-9017-ffef0bd78466</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de27445a-0687-43e5-b852-010ba3ff4720</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de277fc1-c9c0-4a32-b18c-ebe588390bee</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de281ed1-3b07-4b27-9dfc-3210fd93850a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de28df3e-be67-41eb-a5f7-43f2b48e853c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de292a9b-296b-4a8d-b45b-aa664dd1c541</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de29d4a7-375b-4ffd-91ac-deb1413b1e54</loc>
    <lastmod>2022-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2b6f13-12a3-4122-8c53-cbd5c5bede02</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2b9838-39d3-4fc6-a4f5-81d42e953789</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2bbd60-1daf-4a3a-bd80-d1cc5f9605b6</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2c03dd-bb0a-4697-a420-c57f4bac603e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2cf300-48a6-47d4-8e78-5460656275f1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2d4bdc-29df-4f62-92e2-a5dfb622366e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2d8cc9-ef77-4a66-9190-5e3f2a75cd86</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2da142-93a3-4499-bf39-b9f4fab8bffc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2e0306-044d-483b-8ac6-0b816ce90ad2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2e3ad0-2731-4894-ae4e-0b72980dc1b6</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2edf16-98ce-4ddb-a859-6f1879628ff8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2fa97c-3fa3-4f06-9d9c-5127d9cfcf75</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2fd008-128e-4676-869a-b41846d0a3b4</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de2ff3ef-a5b2-4ca4-aa7c-c93a5cde78f9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3073ec-fcb5-4ca0-ad66-a3f5d1c7525e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3096e3-23fc-4419-b37b-484fe83ed96b</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de30e914-5b0b-4132-b8f8-da6356e30ce0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3189f4-d9f4-4aa1-8ea1-c9975f31c86d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de326f96-3a58-4a0e-b6a8-379ac2825033</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de32f89b-4c77-4d96-a788-8b77c48475cc</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de331321-8055-41d5-99f0-c62eb3754915</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de34b0a5-2841-4fc8-9a33-2ba24dbdffe9</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de354339-a72b-44c1-95a0-3e0796b285f2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de365dba-1b8e-4a39-a02e-86d53ecf5028</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de368a28-2263-4e9c-9db2-d5798cd758ff</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de36b19f-6cb7-46c0-9ab7-3b72f71252fb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de375405-ac7c-4368-a05d-eb061209b087</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de37758a-3333-4f9a-a968-afcbba4548f0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de37ce82-9d82-48f9-aab3-727a4339cb47</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de38dd0d-abfc-422e-af14-a3406803283a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3a1a06-a1e2-40ba-abca-7cc502fa458c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3a7ff8-d8cd-4186-9dbb-79a10973bc1e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3bd080-11cd-481a-a03e-a3c840688ccf</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3c04f6-f153-4c24-86fd-0c2cfc31d6f6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3c193a-f46a-43e5-9e1b-50fe1e12122c</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3c280e-3a26-47c3-8e04-448b53082173</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3c57b0-c86b-433c-901d-2fc7f629b031</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3d2883-857c-4d04-a3fa-3a4db648a951</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3dafdc-d4f0-419f-9e1e-683fa1198562</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de3f0f5a-a613-4042-88d5-625b4ed197c2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de407913-ff29-4588-a5dc-21ad81b0d4d0</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de40fbfa-93c6-407f-9608-3a5b341e44f9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4101ab-dea1-4b32-8d0d-35d1ce02cff1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de419304-5820-4446-b0e1-c6f6e9d5cc8f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de419f31-cec9-4048-a20f-bc2626f7fe9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de41b31f-e4ee-4039-be5c-e99b5edb6737</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de41c970-be58-44bc-914a-493b3de8ac5b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de425049-34db-4d57-a268-f90beff14c84</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de427004-2629-444c-a724-259faad85a72</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de427f29-9e0a-4ddf-8abc-85d76ce79128</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4280c3-f4a6-4bf5-a3c4-45c808a00b15</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de43c661-449b-45c6-bf91-10e690a4b6c3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de43f20c-bcd4-48f8-939e-dac2c6df5586</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de44cd08-4685-4f88-848b-81b45d5793c7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4574e6-0f37-4e09-918f-c0426d3682c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de46a8f0-ea51-4cf6-b809-810d4b0995de</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4798db-b4b0-494a-92ca-27cdf26378ca</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de47c316-3d9b-4fa6-b731-f267f8f9b183</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4861f1-b81b-48e0-87b1-c7e8d6c22f23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de49f514-6a54-421f-bdc5-cda094f989f5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4b99b5-636a-459d-93c7-daa2d9a5cfa1</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4bd57d-7ff8-4b69-837c-b3e6677bb5f6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4c0cfc-f31e-4d9f-b518-e54fe75e45e6</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4d52ec-56b4-4bbf-b5d1-f399c71d6dec</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4db521-2ae4-4d3a-803c-6fa82bbfb8aa</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4dbbab-92e2-4fdf-9263-2f6a6e403b1f</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4e2cc7-91cc-4bcc-af58-0e2ef29b4d55</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4e31dd-889a-4419-9cd3-236c801858ae</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de4e7691-43a6-4888-8ac4-1b51270ad076</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de50dc2c-96d4-4704-8846-bb3672864695</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5132ab-54bf-4470-bd0e-354a70731019</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de51bd8f-e7e6-4052-afaf-9b51c8244631</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de52ea2b-fbb8-4a9f-b49b-1ed0f086e2fb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de52f47e-780d-470e-ac21-f05445731189</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de532a9a-2f83-4804-a475-751f75daddff</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de53550f-92cd-4e32-8175-90b5098d4d8e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de53c12e-9154-4617-8e1f-122aa4858185</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de53eb0f-722f-49e4-972e-ecebdb0b5a7f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de545530-64d1-4c47-a601-284af2f43a3d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de54d270-da33-4f53-8da5-3fbd039c60a3</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de54eb6e-1f99-4539-b687-c223fddd39ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de550095-b3ef-435c-8e62-07d424318263</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de55eb87-a582-4960-a097-a217a1f1479a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de573bec-c699-4260-ac19-e68f9478a4b8</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de57a896-77d2-43d7-884d-0e2d7aaf056f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de57eff0-fb6b-46a5-ad03-b749704fa414</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de59beb0-3bf8-4431-abba-5df9b916241d</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5aaa6a-1a18-423d-bf72-73e2adfad18e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5ab5b3-eef4-4eef-bf5e-e31de4016dec</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5af27f-eaa8-409d-a93b-b9a71b50ab68</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5c38e1-fdba-42cd-805a-a0f3f8d1e12f</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5cc934-59df-434c-8794-e9e192df0950</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5ddc38-6d37-4240-a354-9ab8395ccc65</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5e8313-9d4c-465a-84d4-31697ac63883</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de5fd587-6d79-41eb-99ff-4386e0f172fe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de601005-669e-4d4d-84f4-c18557614283</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de605b8e-b970-4d4a-9d44-5390b4c8a303</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de60ed11-975f-4f7e-9f87-9fca9c262c02</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de60ef5c-17c2-4ace-bf60-e771c4e01804</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6159ac-6e1f-4d7b-a24f-fffc07f72283</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de61a226-5003-454f-a464-e12958244812</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de61da62-fd3d-4d96-8fea-8e0c0312de62</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6259a3-0c81-48a5-99ee-f4a9cc6a224f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de63c50d-606d-4579-a476-b3a3a5e85afd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de643243-928b-4e6f-867b-b707dc25b793</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de643a8e-94c0-4983-ab7d-561a75e0ed15</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de653230-b7cc-49c8-bba1-ece6347b2219</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de66c9bf-5b4b-4f18-b34b-f2715913fe95</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de672004-450d-456a-bdfc-a7dcee8acc0a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de672814-8155-4bf1-b000-5935a3cf6973</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6756cd-0dab-48fe-a81c-20c8a02ff3ee</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de67a4d3-f39f-47b5-b12a-2a4be2631d5c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de67ff6e-8672-4dfc-abb9-00abeb05c8eb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de689ce3-6d28-401e-bb0b-e32c71aaa189</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de68a6f8-b4ce-4613-a837-9252548c3564</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de69040c-5032-4ed5-b63b-01ab0e45b685</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de69af85-10f1-4a76-bd7a-7d05dc1592eb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de69b2f2-2d55-47be-b24a-2e835c664ca3</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de69c074-b897-4ea4-b887-2f269d4f5a86</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de69c0d8-ceb1-4684-bfe3-a7148442d36f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6cc3bb-b955-4931-a0fd-cef5a56674ca</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6cd2c7-314b-4447-aa93-d19331cc28b8</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6d7183-f677-45bc-afa6-2aa79d23590c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de6efab1-abb2-4c49-ae8d-cc49b16f90fa</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de705242-2c73-4da2-b34f-1bb630d98259</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de70d837-6741-4a92-a725-855f7977b9a0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de711318-6b90-4007-9d30-eed0f0d5b1d2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7172d3-f1ab-4f32-8b9e-73b8b6596d70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de71e5b3-b3ca-4211-aa6e-ecb181d7ab4e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7235cb-77d9-4eb2-8582-adb452e83a8f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de737263-29df-4eea-a77d-33b79007500f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de73c22d-ba7e-490d-9adf-6017aa87e936</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7496ef-9f4e-4f6c-b385-9ba3ad7d76bb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de74fa84-9e12-4da6-a1ac-0ffaa5842b1a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de76c900-38e6-4bad-af7e-f045af007a23</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de772262-6e9d-4b18-bac7-bc91b2cdbf61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de77fa2e-a561-481f-8484-2daa234db89d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de78883c-e271-4303-955d-6a1ee9651106</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de79cad7-cbae-419c-af32-13a3ad0c725c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7b2a04-fe10-4429-a4c5-1b1bd79f3e67</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7b77f3-1e94-4f7c-92f1-b9429ac4ade4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7c1d4c-ba4c-45ab-99de-49a73c30f5b8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7c7050-de40-4e69-b413-6125addf460c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7ce017-db9e-4843-ab16-35b9054c28fb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7dfb31-9f3e-477a-9237-ef9479c5d340</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7e49c3-1855-4396-816d-275d3ccb3632</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7e91a7-7e11-4c14-b5e0-a1609d7189cb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7e938a-3a6c-4401-b98d-49e1afbbe4b2</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7e95fb-ab5b-4945-abd9-584793c8fff3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de7f5149-e94d-45b6-8217-053928d288b1</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de804302-1e5b-4da4-895f-2401800cee95</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de80a9e9-aa96-4834-813c-082469242bdc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de80b082-452d-49b0-ada1-2df92ca2eb6d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de81a37c-64e3-4706-a44b-86f92a00565e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de82ac4b-306b-4c02-b8f3-0a0ea3c74197</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de832acb-3df8-4dbf-bd27-075932065fc9</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de83e687-fece-41c8-83c7-859da11aa3c0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de847aff-2d98-49e8-91a7-f569df934803</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de84df2b-e977-43fb-bdb4-d27e052cb12f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de86318d-63bd-4cb8-9e85-7d842df2dd85</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de86be03-4e42-4f97-adeb-ee2834e0e439</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de877630-6acc-4b03-8ea9-5cd495778ef9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de880fb2-2531-44f1-a25f-294d823da8cf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de881b13-3faa-4b95-8f17-a71e8d613b65</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de8912f2-ac9e-45c3-ba02-cfa3514e3190</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de892ac4-a15d-4224-9bce-449cbf625fb6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de895ff1-7dca-4bd3-8f82-ff63d28aec81</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de897b8c-b5eb-4fe1-ba54-cc3bb88bf437</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de89cb9f-0457-426d-bce6-534a48717627</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de8a40e9-f430-4f5b-839c-2db9e9a34204</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de8a476c-5845-4528-8d48-b61bf16f4248</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de8ab48a-8336-4c90-9f2e-86aa5709d1e0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de8e8221-22bf-4066-a513-2eec6ba3869e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de8f00ab-f88f-470c-a9a3-276f87ca0cbf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de90101b-06f1-44bc-b242-85bcc8a39636</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9060e1-1137-4148-99e6-b53430f9d487</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9126d4-6b7b-4f84-81d1-244b2f51eb39</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de92a15c-01e7-4840-a201-0d4e49f9fc0c</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de930b10-1220-42b6-ba8d-8dc2ddf9f0de</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de944be7-8433-4190-aeb7-1b54aa1651aa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9462ee-5fef-4514-a909-e45d4d2f248e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de94e590-68b0-4680-8599-2f178a20df5b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de956e16-dccc-46f9-ae68-3adfe3f739f2</loc>
    <lastmod>2024-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de95f95e-5de9-4bf0-806a-99d7284a4608</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de968248-61c0-4d13-93f5-2e491015086f</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de96cd87-5642-417f-9e9c-21b0519b8eea</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de977592-6b35-4b86-9a27-1f04671474ce</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9b0a7a-360b-4ae1-acea-1b5d0f72ec83</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9b4cac-c63e-4d3f-89ba-223eb777afb1</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9b62c1-04ba-4104-9aab-e39e53a6faf7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9bb943-7073-47f4-9469-6489e171e065</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9bf00b-4262-4f73-8682-46ebd191fa20</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9c2fe6-fd58-41ef-979b-f87d2017c931</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9c56f1-c0af-42bb-90f4-fd67c36df994</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9d4ebb-88e4-4ab5-ab21-7c87905ff7ae</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9e5fdd-fb5e-40b7-8818-5b05c6428174</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9e691a-59c0-4c1d-908e-130894e4df41</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9ef679-225a-4851-84fb-f09639784b96</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9f52de-be1f-48b1-9ea7-6b26949f25fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/de9fbbd4-4c45-4335-a2bf-3ebf99220a9b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea074f1-6707-4531-892e-4f6f6369164a</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea1b25a-6355-42db-b63b-48fbe5b450fa</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea23e0d-d0ad-4ae2-8db1-fd4595a1be28</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea24bd7-da56-4106-bc5d-cfdf29e35a2e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea2f7d1-755c-4c22-ac4f-ecec66967049</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea56ac2-ee9c-46ed-a194-d9fdfbcde9e9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea57ea2-0f16-4be4-95db-94d2c61b88df</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea59de7-ff47-47df-8b2a-0a486b8e5e84</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea5c87c-c569-43d2-9b2e-d3d1fd336c3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea67f68-61c6-4451-bc8a-a340237493d3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea73f50-044a-4888-9df3-58d63d4717c5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea7743c-260b-4254-906d-61aa675653d0</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea7ac38-679a-496e-87ef-3ebde56ec7bf</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dea7d2cf-2b2d-4fa5-9e85-56ddbcb09482</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deaa6c71-ba3e-41ee-b53e-a5d15d25eaec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deaa8d48-c970-45d1-ad2f-204d92b84333</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deaaf414-1f37-4150-9f02-7ec68321b857</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deab8481-b1d9-4077-a620-923eb9eca169</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deaba1ec-36f1-4c07-bc43-a7b84f510911</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deac01af-4a04-4465-932a-ed42520e7e36</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deac4577-88e2-437a-a3c7-a211839fce27</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dead32e0-7759-4958-b33f-e64bc03f049e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deaddb7e-5f18-452d-b1a0-ee3845b76052</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deaf0d8d-ff15-43dc-821e-c91269eef11a</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deafeadc-3637-4de9-8be9-c35b4cfda375</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb07d91-b596-4547-963a-5e1bf43fdca3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb0e7f0-a038-4b54-ba1b-3ec4b022ff24</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb16e88-d26b-4cfa-b122-76343347d07d</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb373c2-41da-4794-8d68-05a09d24f3ab</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb47446-e812-4601-9bd2-a96714f96fc1</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb52420-13eb-4935-bf22-66a02558c380</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb5b993-3393-4a24-8651-017fbc258278</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb64493-b597-48f5-8804-a3e053055c34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb72553-ae8b-4c51-863b-2a640485ff05</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb8a4d1-5288-4a72-aac6-2ed95904e613</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb974e1-2750-4a47-9f45-e0e522e85ad7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb98406-13ba-4a23-ac67-09c5cdbad53b</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deb9c730-c362-4f71-9289-e870c5dc58aa</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deba4123-0c99-41c6-8a02-59b8683ed617</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debab170-0346-4392-9dd8-bd2cdc075fcf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debb9ff3-3385-4345-8289-84eb7bfed6a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debc6186-70bb-46b3-9402-3208a4ecd43a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debd1910-09ca-46b2-a5a0-6e6a09b430a1</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debd7305-7a61-450d-a627-8d606106e95b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debdc9ed-04ab-43b3-8f1d-08a0c2ed7364</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debecfae-ed6c-4b30-b06b-473f9497f70a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/debf5f2d-03d2-4a9d-93e1-1519d231ef93</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec0730b-2d5b-47e1-95ed-eb3455578617</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec13f8b-ea26-4408-bbb2-3e582eb560b1</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec14ebb-984e-4e31-ae3b-e89b868014ee</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec1e697-93bd-4630-b92d-36a160606207</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec24a31-145d-46d0-ae97-90c9f474ac1b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec2b910-c0da-4780-b6ef-fec7a70c49ca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec2fe60-236a-4165-9fd7-4ad00b0b7360</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec40554-7670-470d-b66e-a6e8e55d942d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec4aac2-5810-4b80-9f62-794866912469</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec4f330-9c60-486d-869b-ab8101f7a522</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec4ffc8-ee6e-49bb-a986-c2ce87b3a980</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec53fba-98fa-4aaa-ad2d-67f328f9a111</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec5517c-ba0d-4e4a-bd20-f0f94697e1c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec58eeb-4449-4135-92fe-d9e9ba14253e</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec5b030-0c56-4a39-a773-5460bba06d4f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec620da-234e-47f1-9647-767a27b9d7d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec6e2ec-3e05-479d-883b-4679989940a7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec7232e-0436-4ab8-ac00-4b75d101c586</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec76090-1b5c-4c8e-a862-c41297def113</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec77a57-dca6-460a-9321-67e2ef5664bb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec7a5cb-f930-4a9e-bd56-57c2b47bf6f2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec7af2a-9013-4360-83d7-cea880861764</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec7c080-33b2-4478-8601-f718235e3fe5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec8a707-52fc-4838-8631-4ec81a8c7aaa</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec8b6c5-149d-4d67-b935-7851b270061e</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec8be65-4d32-45f6-8a18-b06c6cfceea4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec8f1f8-d251-42e6-adfd-4146157cc406</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec95f4c-6725-4507-b4f1-d5eaff2cdab0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dec9df30-c606-4db7-a7a5-2c0eac0c2baf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deca566e-bf6c-4bd1-871f-6fbb17986b2f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decad386-8963-49a1-9561-7e903fbf0f44</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decb03c3-3398-4b3e-a2d3-97719f03fe75</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decb3e02-e5c9-4d0c-8453-63722aee1a7b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decb6ac7-cf70-473e-820a-76f7158e5659</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decd3ede-8001-4b11-84ce-a671bb4d4d04</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decf3eaf-8779-4006-b6ca-f97b14a9c1f3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/decfe358-f311-4622-ad03-7885a07d341f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded03b95-ef2d-458c-93a3-ef9d9110d14a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded17a22-5448-4e04-98e0-f4b08907df9f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded1a4ec-8bcb-4776-9450-0b4431900383</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded3110b-d8b0-4dc1-8214-c5c8e52a0883</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded3f0af-4c77-4414-9738-26cb75276413</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded4a043-59c9-4468-8465-8f4fd16c5be4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded593cd-72c4-4951-89dd-2b5e23a1e364</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded5b89f-cdc0-493a-a5d2-e83ee348fc88</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded6dba2-237f-49fe-aa42-48f66c499bc9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded77394-0f1c-4a8e-9ed5-c8594ce881b8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded7e418-8ed8-4bd7-b771-ef542303180a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ded7fa7b-26e3-4f91-b198-4ff935648040</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deda05a3-3f58-466b-bc79-86104dbb9319</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deda6143-2a47-46b8-bd82-41b2fc078316</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dedab7ac-0f81-4c2a-aea9-7c8f12f04e0f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dedb6489-6db5-401c-bc0f-0ac93683e49a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dedc8ae9-52d3-42bd-85a9-f722784f6037</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dedcf37c-b9a8-407e-b940-c96b00bb86b1</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dede27c6-d914-47cf-8798-8867b009b6fd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dedebd36-9f95-4c0e-bc35-7d44ebc60e78</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dedef5fd-56a1-49f1-a6e1-c2db5c9810d0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee0a832-277f-436b-bc57-a1f9b1f6fcde</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee10b0a-141c-453e-8fd4-0712e2fe334e</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee15028-37a7-4c9e-b0cf-9f7884bbd19e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee163bb-bd44-48ca-a211-7c827b88b9d7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee1692d-924e-4014-a10a-d75b4489e60d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee1df85-4116-4242-811f-60419979556e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee30ea4-3109-429e-b5df-afbf9956df8a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee310cf-7928-4f81-9118-56a0f40eaa15</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee4ebb8-1f41-4415-a0a4-8e874e4d2ec8</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee668ca-bed8-492e-bd91-4f9e1600fbcc</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee79dd5-d78e-4b6f-bea3-7dedd9d39653</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee7ac6c-4ea4-4a30-ad71-7e458f0fce9d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee7f9b2-4964-4205-a281-da3e1f5fe922</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee8e710-9e00-4b95-9da0-78066469dd0e</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee96545-4c9d-4ce2-aeb0-0112e6eb83b9</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dee9d388-de35-4a1c-9658-dcb284490c5d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deea6cde-d61b-4213-a954-a39379fb466d</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deea899b-9cfa-40ea-a624-99acf1ce03a2</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deec64b8-e58a-431a-8628-bc061e4429e9</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deee53db-c2c3-4dbb-bd82-d708ae7b2912</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deefa819-ff2a-491a-8e28-70daf3a32a93</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def06853-1344-4589-9992-7adc745fd73b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def08ffe-61a0-4e4c-977b-12ded973cb38</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def0e5bf-d1d3-495b-9518-6881e60158ab</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def20b43-b790-4ca3-a68c-4eafdae99886</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def2695e-f207-451a-a8a0-d6237d9e77c4</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def2e4f0-21a2-445f-9a75-7c2f110504f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def310ca-0aab-46a3-ad11-3c5a29e47baf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def36346-7aea-44c4-ad58-7d894c96a7d8</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def38991-4833-4285-8e02-28872f9b8bad</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def3e3e7-5de7-4e64-9847-a36f3df4ee85</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def3eff2-909a-41be-a49a-3453331daddd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def43670-b3bd-4706-b256-11241ea75c47</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def43959-81ad-4329-b706-f17ffbb778fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def52be9-aae7-4ee7-9573-b535f5e021d0</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def58b03-38c9-418d-9d0b-37316b1e4300</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def5fe7c-72ec-472c-b014-4c9e7e1cdcdb</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def66a25-f81b-452f-be61-91f58ad2b7aa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def6bebf-7c73-4c24-bb17-d2cbb7352c7c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def6e4eb-b50c-4f2b-aa12-fe4cde4ff6b9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def71da9-00d3-440f-a2fd-15914bdb167f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def731ec-36d8-492d-8c3f-49971e4fd08f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def7672b-54c0-48da-8434-afd13970fe99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/def8623c-e585-469b-ad78-aa9f8d36b601</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/defac826-bc10-4872-9d5a-bb8723297fff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/defaeac5-26c1-4fb1-89af-3c5bd7fe1a23</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/defc4ba0-5820-4b84-a03f-9b867dd9d3b8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/defda48c-101e-4832-af10-c58155b6e44b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/defe23c4-b26e-400e-8a3f-3990777df7e2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/deffe13e-2c8f-48f9-b017-d29969d1ef4e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df00aa69-aaab-498b-9387-04a0dbce0ebb</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df00fedf-4d3c-4db1-aff7-d31082c6964b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df013cb3-6a9b-41cf-b08c-c9cb140ab43d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df02ed40-1b9c-4c65-a38b-5b061da7a48f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df03454a-46f7-40c3-8145-0a0da10068b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df03f203-021b-446b-8e71-1e05b5c1d9ac</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df0460bd-9ddb-4d32-94c6-b808cc70c222</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df04895b-b0e2-4bfc-a655-733593e3500e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df096ca9-5a76-4f07-8c1d-613a4f01e992</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df098051-0f75-4c04-b95c-a42eedf48544</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df0987df-9f68-4df4-b421-c35449f2317b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df0988b7-77c2-4d28-88ef-95a658db1320</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df0d7cdc-fd6d-4fe9-a5c0-8edb918db250</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df0df09a-5381-4584-9fd1-8532b099b779</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df0fac64-1396-4cc2-9fd5-b41ec600e30b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df109124-8630-4b1d-9d0d-4e6ed9661f08</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df10de5e-ed1a-4678-9ea7-4f08c0045c14</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df11abe5-32fe-4112-84fe-a61ac127ac78</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df131875-d8bd-4ff7-b541-56c068cbbe4b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df134c3e-03bd-4019-bdf3-cd3acebc10d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df13ade2-2a10-4e7a-b790-8946bb73595b</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df13e258-e3e7-4348-a359-3b10fe1964ee</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df148243-b09a-44b1-a44b-f43c5b0a62cf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df14ac5b-3c02-4130-9d41-d46d13a4581f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df14c2c3-d320-41d4-bbe0-18bfd4ceed83</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df15a4e9-100a-4088-85b5-54524fe07734</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df15a53a-f603-41ed-b069-bdff91ea4d43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df168483-e555-4c97-8bbe-48ef3432ac86</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df172606-505e-4113-b233-2c434c7e6cb4</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df182a43-af30-4e53-b7da-302b8381c6f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df188bb4-40ab-4b2f-9d88-5e51b6bbd9de</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df18f425-8918-4193-b235-cddddb9057d3</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df19d990-bc5b-4100-8bb9-21f25eab724a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df19ef5b-995e-4896-8eff-9057be8418f8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1a258e-62f5-4518-94fd-5e57d500feda</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1a4a57-6b57-48dc-9f1f-de32cad65b8d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1b74c0-5766-43d4-90dd-b97d3a093303</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1ba97a-aa69-4b75-95dd-dd42a6248b18</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1bf67d-d155-493f-9429-ebc6885defbd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1c19c0-2149-482f-a941-c836b2418b80</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1d2cd8-b79b-4d47-9903-bb95fd3b36f9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1dac9e-262c-4da9-9f10-2c9e0fc8b980</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1dbdc0-a7bf-4e3c-8bfd-294650b39b41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1de299-f13a-4815-b6e6-d1a3d0698aaf</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1ea01f-5b36-4f8a-a91f-3665cd171b2b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df1faaa6-6c42-4c23-983c-94981ef5367b</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2060b9-3959-49a7-ba3a-169746031aa9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df209053-b58e-440e-abc2-bfaab13b5f30</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df20a98f-68cf-408b-934a-4b3249be3786</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df20f12b-4e82-4389-96a6-3264449e31cb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2224f7-872f-460a-a4ea-a5aa9d3cd186</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df22ba06-3893-4a88-bdaf-f8e574efa555</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df22f4aa-2016-464b-9612-da3ac9dc66e8</loc>
    <lastmod>2023-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df230598-6caf-4307-9693-702ea010fea9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2357dd-1e9b-4d9e-9cc1-9d5e3b1e828e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df23afc4-ac82-483b-814b-d0edb6d1c4a4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df24ea25-63a8-4558-ae85-98d762d7ddc8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df253d74-76ec-43bf-96ea-0cab808e6f9b</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df260877-b973-4b24-929b-4fdb5ac16426</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df261a47-e0e3-4f4e-a3d0-214c17ddac5b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2659b3-b441-4717-a02c-4f188c95fe68</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df267530-4d76-4096-aeb6-413128f181b9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df26fed8-078f-45f2-8cab-d696b545148d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2700bf-1eb1-44df-a587-12a9ad0c1351</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df284d0f-a57f-424a-8547-3837937b4f23</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df295fe4-f9b8-4a18-ac7e-b977a92c8ceb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df298838-4b12-458c-ab68-d368ad5456a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df29bb2a-771d-4267-9bfd-9c2939ed67cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2b3de1-58e9-449f-b088-680f38c1961e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2c0124-b173-4ad8-8058-2d087e1d2a1c</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2c0c7f-89a6-4959-bfd6-c48319f8a989</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2c2b41-70ad-42e1-ba23-ad3b68a0f504</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2c7a8c-0c3a-4f3c-8c92-48f7d9c59164</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2c9753-e6ce-4ad6-a16e-7efd2860c811</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df2f0d9e-20d4-4bd7-b66b-694fd8aba74b</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3033a3-1f29-4d07-a20b-e38e5aebe4ce</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df31a279-b797-4855-9ce9-0fccf2bc3fb5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df31a82b-6960-4f84-a12e-bd2e938353c5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df31ca6d-6aeb-458a-b89a-2d6f184e94c8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df31d210-c858-47dc-bc9d-e15fa03b6b5f</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df327310-ee72-4519-b05f-933bd00a48dc</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3302d5-198a-44be-9af7-45f0a8b69b8f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df34657d-3d4d-4a54-b76e-5ef30d8c30d3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df34b57e-6986-4c8b-ace3-0942fe06742f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df350b9d-2d64-4054-8b15-775c87ba3b0a</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df357ef8-20c0-4abe-986e-30470ecdd2a0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df36b181-f0e2-4678-b1ab-01a3f489ea8d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df36f452-183d-423a-a923-f1efabdb2f19</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df36fd0f-4f9d-4e91-85a4-83584da53b36</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df37f1b9-54e9-4e6e-9ef8-e7e61c4d4f59</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df380065-5f75-4568-b782-0794caba9604</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df38c6b4-129a-438b-9895-4d3deeb102b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df38cf88-b832-45bd-8cf2-b5a631267f85</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3b165a-1775-47b6-a557-375d545f1e9c</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3c0a53-f417-4673-9f68-472de13ee7d8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3dcf34-881c-4e17-88a1-d4c971898cd7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3e9f2d-e4e2-4664-b120-dd1c388ceec3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df3fbd8b-546e-4e64-925a-b2e65e7f0968</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df41a922-7282-4cd9-b5f0-834118c4b253</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df41b79f-8a5a-427f-b957-ed9268f2ec82</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df41c232-0dc7-443b-b6d5-15ee4ae38c0f</loc>
    <lastmod>2024-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df42deb2-35af-4dec-b473-5516ecaf8415</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df42ec0a-67ed-476c-97c9-d52568f53d44</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df43423d-7c59-4d83-a14e-5b5d9813364b</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df437b7c-2ee5-4e04-bca8-e6115539c59f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df45236f-af1d-4990-ad08-c38c31d8259a</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df463070-ea73-40bb-ab2c-fc5b165f4adc</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df463803-ca57-46a1-b113-88cd8fe5a2ce</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df4693e8-63b0-418e-82b0-5820d1ed3578</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df46f02e-4604-4b79-9891-ddf45f8cb89e</loc>
    <lastmod>2022-01-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df471029-737a-4424-aa73-6e59d4324139</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df48ab8f-76c5-422e-9963-e962c357743b</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df4960ce-4711-410c-8d8c-9d1673a18011</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df498dfb-fa45-4117-a304-af8d004f5204</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df499d5e-55d3-4932-8975-a37c9f93f3df</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df49a32f-02f0-4fd3-a1bd-1a460b8388b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df49e536-001c-4dbf-bcc6-5e6e85563933</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df4c30c5-6ea8-434f-aa51-ebebbc8a29ba</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df4dd954-6b51-418f-9628-895c9b0c33e8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df4df913-a823-4536-92f6-8c98cbfbf256</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df4fbaa3-d66c-4938-9e88-a5ed915fb2fb</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df503490-f8c4-4943-81c6-1a1053a05bde</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5150cf-db5f-4e35-b3aa-9a54bda11b78</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df51e3e9-49e9-4c30-9117-992e149d9dd1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df51f802-59cb-498f-bf6c-acd9202a857a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5207cb-5e4a-4f3b-a127-2f545259d9d5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df52abf4-c6b6-4733-84a6-362486acd8a0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df53ae1e-1047-4ecd-9c65-efb95383fcb0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df53db28-9224-421d-8efb-f01e379725df</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df582d61-c107-474b-8454-cfb45d4d4599</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df591be8-d55f-47dd-9554-2f503c3243ca</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df59b946-b172-4fde-95c3-a51d02feafbd</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5a0c14-d418-4780-9eff-07988fe9c9c1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5acc91-0bd4-43c9-bf42-8904ba98d238</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5b2c41-76c0-4078-b7cd-7c66a16a71b4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5b3311-10de-45d8-bcf8-6c18bc38043c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5b7fa9-7069-4e76-8a56-9a95fd9d6313</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5c67f5-2df3-45d5-882c-90e7f15915bc</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5c77aa-186f-4866-a631-7f5afc4bf773</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5ca2d7-ba0d-48c5-a13e-ea5ee421fe16</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5e4059-97e0-499e-9d5e-1f6182ce7e6d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5e79fd-4872-45e9-b94e-533eee850d94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5f2107-6fe8-43a6-851d-113daa66a4c3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df5f5940-92c5-4186-b427-6a0888a3da4b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df61092a-4be5-4409-9c07-a72a1bf7d1b6</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df616968-6963-4d98-85ab-b160d99be996</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6255be-a9b5-4c68-b1b4-1fddf3fef303</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df629eaa-31ee-4d66-b778-9e7a972fe85a</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df634c10-7f2a-4dd8-9f18-133f24128fd6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df63d1c1-d618-4bc2-b68c-9853ba9ca281</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df64128b-c88e-4197-bb11-adc3a998a745</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df64c3f4-ed9a-4576-8963-50690a89ccb1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df657c6b-5741-4c23-8b83-f3097490b8cc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6621ec-1c52-42d1-81dc-b89d1146ef28</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df666d8b-bee3-49b8-ad23-656ce9883640</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df685758-890c-4168-9b4e-d87930b001b4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6881db-fa59-40f7-9e14-7ea67d1baf2c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df689057-dcd8-474f-b04e-2a2be5cc3fa8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df697f6d-8690-4a7a-974a-b7cce4ef3ef4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6a8758-a45d-40f6-a8ce-93d1e455476b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6b3390-70c9-415e-aab6-1132c4bf32c3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6b376f-0690-44cf-a81a-a9f3fc63e050</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6b5d73-00a9-44de-8b49-036a78e99d04</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6b5f86-c8fa-4002-a59f-8c995a269d18</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6fa645-ab95-4535-abc6-89144d1b56d9</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df6fd5b8-ed30-41a5-af14-f25a6891fb1c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df70ad0b-56f0-47ba-921e-c9806af81cfe</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7226c9-113e-4a8f-80e0-3ebe5c4a0970</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7393c5-6bd6-4d09-ae61-c753b7fe5219</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df73eb75-1f5d-4610-ac43-3c54dad2c730</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df748a10-54fc-44f5-9585-a56dc97a85b9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df749997-7560-493a-b62a-edd5db17e3f5</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df754e69-16f5-4c30-9fec-4153b723b6dd</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df76d04c-1d11-43bd-a5b5-1dcd233ddcf4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df78e534-1089-4b97-8aca-2dd6c6cf3b8b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df78e93a-988d-4fb2-907b-9c52160ff24f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7a1e9c-f0c9-40ba-8ad7-51ee071ad03c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7a4b4e-2917-4e9b-aa2d-44dc5a324c1c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7bb7d9-f327-4f4f-b18c-1c3c66c61cf1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7beb92-932b-4fa7-bf08-af07a4be0bb3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7cf10b-8ff7-4de8-868c-de60f677a1a1</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7d0dab-3330-42a0-9d44-85c2fa721e72</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7d5b62-dba1-4c21-a7eb-89f464d5868f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7da9af-978f-4425-87db-e44a355e45e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7e8254-acfa-4390-b4ee-6b0b2dc1b315</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7ed73f-4490-4024-98b8-0bdf10e658d1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df7ffe80-419d-42ab-9500-cdf6dc9031e1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8029e4-3035-4610-a522-81f793d822e3</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df805ba1-d00c-4dd4-b454-37d7065e446f</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df82721e-124b-435e-a24c-9dc0c3292291</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df834cc3-8af8-4f67-80da-2d3467cfe15b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df83c7a2-a207-4b6c-8cfb-1ee2194b910e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df848953-c08b-4044-b6cd-76f7c3fccd17</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df851ccd-6462-45a6-8424-d2d5ed9cc55e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8523da-7cbf-4c44-a5f8-27361bac9e9f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df855057-fe86-4658-bd05-05bde243c588</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df86d68f-6135-4332-9700-c3b1e9151207</loc>
    <lastmod>2024-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df88382d-4bf9-4bc1-b338-282412875919</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8a7b95-4082-4060-a658-1915959647fe</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8baec0-f3ae-42d9-b160-3438d3c8c0e6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8be47e-86f9-45f1-99b2-17077307fe67</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8c353d-877d-474b-a7f8-f5cc89da069f</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8d8608-f929-468a-8f16-76495188f3b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8dfb6b-2e50-4412-bbc7-df16a3fb9371</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8e069c-2fad-44eb-90a1-d86a5d83a3f7</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8e23e1-8d4f-4247-932d-6c8e790d7f70</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8ec1da-eb33-4e5b-8bed-cd45ca1c0513</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df8fb303-e9c5-4808-9ea3-d537e8a88db2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df900b24-2841-4a2d-a9bb-01c613cdf91e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df90aa47-64d1-45e3-ba6c-86c1008bfe60</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df911e45-8950-445b-a920-19b3faf582df</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df91e5b9-6a0c-4d1f-bcbb-05cd8cb953f0</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df92cdd1-0a06-408b-86cf-62231f01754a</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df92fae0-a7d6-4dac-a2ca-cbb9e93b0a50</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df959827-2ff5-4175-b554-b953ab3d3b3b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df962b31-52cd-42f7-a69b-459b27b74ce4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df966a99-674f-4733-99ec-2578f96f5f33</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9725db-048e-4a1d-9947-52f261d31f5e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df97f8f7-6abe-4fe7-9cfc-212544317722</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df990302-0f8d-4114-8941-c35c3e394c72</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9aed1a-9992-4d88-b8e0-653b3942f882</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9af6af-00ff-4039-b99b-211e48419d77</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9aff4f-46e9-4f06-a243-3c254c9ef68c</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9b0bdf-8b50-4ab2-9a7e-846684e390ff</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9bb6a9-9fc9-441e-987e-ac330a8f080f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9c3aec-f9f5-4bc0-87d2-71a9eaf5180e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9c6fbc-c932-4560-bbbf-b2fe557437e8</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9cb7d4-1679-460f-9138-b48ebb7cd577</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9ce442-6511-45c1-8443-fd3bd773d94f</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9d2937-4424-4da0-881c-cd524efef4f2</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9d5f9e-d6bf-4e14-997a-4910242b6260</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9d83fe-f227-46af-afa0-253e72b664e7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9f4651-c02a-47bf-9be5-b99eef76c236</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/df9f803c-c7ca-422c-bfe4-21466e25c343</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa06ef2-5c83-4aa6-957c-40dcc9d49aae</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa0745d-b9be-4ace-992a-a200db570738</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa1d5d9-a231-49b2-8d3f-f9911b8f6621</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa2553b-b230-4eea-b0b5-a57dca27d403</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa2c2dc-f6c7-487e-b86a-eff043938e2f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa31edb-26f5-4f8a-ae60-91e5f4d42938</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa322dd-65bc-4e8f-b9d5-b136d03be244</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa40f43-7deb-4c18-b577-eedd441439f6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa4816e-037f-4ae8-803d-120b65c25434</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa4878f-c9fa-41af-94ba-eabb05830c57</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa4f20d-34a8-4b0e-a697-e4d24ca9a7f4</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa7a347-70f3-409b-b39f-ae72b56f687b</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfa911fe-b415-4c7a-aeed-95cb80d2a3a0</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfaa24d3-dbd1-49e2-bfda-719ab8dbd89d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfac263e-0e8a-4941-890b-3ecb72ec2b9c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfaca833-635f-42e5-b47a-42242a65fdc1</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfad1c82-4f11-498d-a222-3ba004ddddeb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfad7a54-e4d5-485c-b994-452994463b46</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfae6da3-d5a1-4697-a685-5e55b986f4a6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb01e25-4305-4491-9a3b-6fed57f01c43</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb15a15-e389-48cb-a891-9e37daf20567</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb2c622-93b0-4b83-b70a-f84784d1ba82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb4c2f8-3eb3-4b9b-8c88-7550b9623b29</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb52616-8861-4dd1-8753-b956bdb0b143</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb5fadb-7d15-44d2-bd3b-d57c3afe1392</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb8441d-2934-4466-ae0f-1721bc100bf1</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfb86fb2-3dc4-4563-8245-9518c084cdbb</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfba2c82-2e03-4d38-a53d-69bebbfb5898</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbaddc4-706b-48b1-95e8-253b4c2e6a3b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbafea0-978b-42c8-933f-040fb4590cfb</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbbc451-f4f4-4e11-b718-6ee1047327c5</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbbf9f9-6375-44d8-a4f7-6d02edd2cc20</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbc484e-f3ac-410c-9a29-639a6fbe2884</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbc4b02-6990-444c-8d2d-61a7a63ade4e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbc70c6-14b6-4bdd-87c8-6e3f62bc0f98</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbd0242-f1af-4cce-8758-bb2452ce1db3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbd6de5-8438-42e3-b1e2-c56cae09a3ba</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbe86b7-6023-4d26-aaf1-b1e2cd1adc94</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbf7424-50b6-4858-b34a-4db3dca983e4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfbf8fa0-464c-4dec-9c77-e1ea714f22e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc00394-1778-4ad4-9615-c8917dc7b5d9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc03f19-3c5f-485a-be74-5a86e2ab8627</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc04a63-2bd1-4735-b949-5684b0226b9a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc08b8e-de42-4580-b516-6e570ac56de9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc0fd2f-3983-438a-adae-925692c7e636</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc10c82-f2ff-446a-a3f0-5896e78da926</loc>
    <lastmod>2025-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc13382-80d0-4609-9b26-d5708841bf18</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc15d87-cdc2-474c-9da8-dd27dc852969</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc1d504-744c-444b-be1c-cfe5453f1224</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc21785-f9ec-46aa-b38e-7043ca73ce0d</loc>
    <lastmod>2023-06-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc2995f-4af5-487c-b365-872002fa80ae</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc2a19d-2ea9-4613-8176-3b34e88d5895</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc2ebaa-f14e-4f70-b598-c807e31ae5b9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc3fd3a-51f5-46f4-b74f-0719c0f11106</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc43d41-7614-4652-9a5e-56ab8c56a8e6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc4df87-83f3-4823-ba9b-aaa6abcd3012</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc6247c-bf0d-4245-988f-b4b81770daa0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc6cf62-8a05-44cf-bb1d-879a97695305</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc78538-8b92-41ab-9259-d0814494c229</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfc8a148-b223-4353-b4e0-67d2d6e62937</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfca88ef-dbed-4122-a981-3e3bfc470349</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfca9dbc-0a3f-4520-800a-ca8c8fbeac94</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfcb37d3-307f-4cd8-9ee9-18cb2e4c2577</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfcb46ff-4e25-41ea-b623-f5f01d7654fe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfcb876e-4879-4174-8ec3-548977addbc6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfcca14e-1d90-4181-aeb8-23612704d00d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfcd68b2-bc79-47c8-ba8d-4e4118e41134</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfce23e1-2eca-43c7-9011-aa6db64c7457</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfcfe604-5904-4d1b-aa73-24d565e62863</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd086d7-3b61-46df-9277-b255edf0d13d</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd0b8b3-1128-42f9-81d8-12be1d262556</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd0f893-ff67-4cb6-9895-0e4e3f12e692</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd28db8-0e80-41af-8468-f1a45a1075b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd2b2e7-2f08-4da1-9b60-5fc16aa4382c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd2ce02-ebc9-4c73-b9e7-7e48c1418494</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd2dc9e-5095-4cdc-a421-dc35403935f0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd3194b-deae-4861-864f-ae1efe889ce4</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd6a0bc-e76d-4cd3-952f-1789b3805ad9</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd7750d-d932-498c-861c-28717874bfd9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd7d584-919d-4044-a39a-eafada1729f9</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd89dfb-5fc1-4e5a-9340-1dcc23554bdb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd8f21a-19f4-4930-af47-eb4888e61421</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfd90549-296d-4747-b0fb-189840acc0ab</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfda91a2-05da-4e7f-a866-b9e53b9e026f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfdb859c-ebd6-4fb5-951d-b0e2a8f45066</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfdb8d7c-0634-448a-a8ec-ab5d2a8dfa1b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfdbe338-a2ff-4665-819b-0b828e005e68</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfdc9ee9-d298-410f-9dd8-bb25a683dc54</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfde6bdb-e3ba-4496-b672-57dca5a0479d</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfdf2ba7-8644-4a24-9a36-3cd102b21f3b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfdf473f-b4d3-4dca-b22d-a4f2c8809e9c</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe02218-6c8c-4c9f-9d7f-ef4e59fdd1b2</loc>
    <lastmod>2023-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe17583-50e6-4ceb-991a-bd6340108291</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe1bd9f-bf4d-4cd7-8db4-fc0067b3d0f2</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe59837-6525-4fd8-b624-cd6c12bc977d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe64d7e-2175-4ade-86ae-c18f66f5d297</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe713db-7e48-42d6-a6bb-8cdaa6687196</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe8d5ea-33fe-498e-928b-b81e27b743e9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe9297c-c1de-4041-ba0e-dbbf9463487e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe996da-5d8d-4517-9430-c2079fde0457</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfe9db3b-92c9-4b15-8e3e-5959cd59e5d2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfead24f-e76a-4238-9806-7d9f0013932a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfeb5dbd-bacd-4b30-ae27-e205f8d9d6c5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfeb8a50-97e3-48ab-b502-a5e09a562c1f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfec016c-8861-40d1-b9ba-d24da810be0c</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfec252b-b238-480e-a37d-fca08de56e53</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfed4ffd-d14a-46f3-9629-18694f7eb549</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfeeb76a-f7a9-4a18-8621-d684b8ea8e2f</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff186e9-72b1-4fa6-b67a-faf944b2a705</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff24aae-c468-41c1-b3bb-f90fbb19e25c</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff26b54-425a-484a-b530-15b719f29085</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff26e46-0276-4980-bf08-b68b51dcd9bd</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff2b4f6-e064-4559-9cb4-0fc5f3f2ec25</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff2c98a-b3a4-4a98-9742-eb88dcbdfa76</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff30abf-eecc-41c8-9670-2c3112e13db5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff35b39-4189-4dc9-9f32-3f4ddb785535</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff44cc4-bc25-4277-a04e-7d28e2bf45d1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff4b380-43ff-4ab1-b38f-aca003dfe7f1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff4c5b4-f4d2-42c7-b18b-bea5b8827036</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff4ec3e-2601-4c83-84b2-2113cde1b29d</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff4f5c4-dfca-4ac2-9404-edb08ada0f66</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff508fd-97e1-4628-ab34-94cbce4953ba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff529f8-65d0-495c-b625-6ec1284ae4f7</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff55c59-400f-4ab4-9041-e1aa62ee2ef9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff56025-da09-4fbf-9318-86af33fb60b9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff58941-f01d-409a-9b00-7431961dafb9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff59119-45ea-403c-9a7c-974c201a207c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff613b4-c494-47ea-b491-9c5a3fb4ec7f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff66133-4248-46c1-a82d-60fc1b628813</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff6eb3f-16f1-46ee-807c-906a12ff91d3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff7156a-0dfb-48a9-87c4-7cca2fa1b466</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff71681-e6e2-4684-997b-16647a71d557</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff7c2e8-f7c9-435f-b8f0-0ee69b91ebb1</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff7cc6c-266e-4a85-9dbe-a71c922b5656</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff7db60-c333-4be0-b815-6fe4f096a3ac</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dff88f0b-5db4-41d4-a5e5-181f17735c09</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dffa3016-d57e-46c2-a818-b15cf2b0e258</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dffa73b7-822d-4077-9635-652b23c7f0ed</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dffb8c3e-e509-42e0-ad91-fe37f798a994</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dffc9fc4-e793-446c-b435-11df75d9df03</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dffcc6bc-78af-43be-b676-4952b6d4808b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dffe0634-1e1c-4317-827e-731eeeee7932</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/dfff3643-9fd0-4565-bf65-009a7a9732e5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e000a6a1-206f-4f70-879d-f0414a631198</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e000ae5b-c976-467b-b585-57902cfcb1e5</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e000d675-4839-4b1e-a3a4-c6c6bde10eb9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0019178-9e21-4f47-a6c8-ddbfc4f68350</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e001e968-3d7d-4460-b4f3-1f7c3a03eceb</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00226b9-003e-4c86-af7e-73c406bb3aa2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0025def-7ae3-4340-8d0f-cb921613a096</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e002aa93-8f9f-4737-85e3-db2ec600add2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e003ac29-a98b-4056-ae33-05df4e7a3c07</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e003c450-3d81-40dd-84f9-6463477f9480</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0041cca-3216-4a71-8d01-9c5d9c865c1a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00463be-7edb-4d88-b37c-15a961d6fc0c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e004fbb3-e772-4e02-9179-267e091b05ec</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e005a108-67ac-41cc-a6f1-f3696deafada</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0069d90-f655-42d2-8b77-f5c9f4fa0147</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e007b0bc-fe44-467c-b46f-9538498315bf</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e007e27b-306f-4e80-9363-07223f22e430</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e009c71c-7784-429b-8ac0-046bb96f4f62</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00d00d4-e359-4a78-a234-bd1898330937</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00d63cd-5929-42cc-a65f-b778b42a7e4f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00e1849-1e9f-45c5-aaec-7e9d581f6d97</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00e32a1-65b7-45b0-a47c-2149b997e519</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00e36ea-20ac-46a6-ab48-171c349e02f1</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e00f2305-6c62-47a6-902f-6ed28999b0a2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e010003f-5d07-4285-bd8a-45dfd1b6f7e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0106718-7ff3-443c-8aa2-7ceaf0afcc7e</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e010ebdf-f6e8-4108-81a7-0a727df2ce4f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0112aaa-3c30-42b1-aa24-6ba7bb45cb72</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0115aef-1bd1-4601-8ed9-8ab79c2e57e9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0119fe5-aff2-4de2-b982-a6e06243997c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0124f9a-f377-4a5c-b5ad-8b6e8d5f4c49</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0126496-8162-4d3d-9276-d107f97a6a7e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e012b6a9-dbfc-4dbb-bb3a-4e9b17a43b87</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0136210-38fb-4b48-9f6b-5e46924d8230</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0142cbb-10bb-4625-a9b4-cb27e9b00193</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e015529e-bf29-44bc-b55f-c5cf50736f49</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01552a1-42fb-4e1f-a7df-44039dda44dd</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e017d6f6-feda-42a1-8f44-004860ea78d7</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0191c50-1c0d-4f90-af92-a20bbdd4a8b2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01b6deb-b10a-4904-9836-f8df88609a69</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01c38e7-7e7b-4ced-98c2-5908dc945fd5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01c918b-08fd-43b2-a5f4-cfe00a639990</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01d5b9d-c53f-41ee-8bbc-a38495bd1743</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01d8a80-7f29-4636-80c5-b680f88fc0bc</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01dc0b2-ab4b-4390-be4c-521894fcbfba</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e01f36bc-a820-40f4-b491-393b48932dfd</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0206e51-23ea-4b4d-aead-c5c5da3b83e7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02172c6-4a51-40d1-82ab-752bf2ef2ff4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e022054a-840c-4933-a1da-c2f02ed94533</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0236096-4c36-4c35-9f29-2a69cb330738</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02412b8-0e04-4163-8d11-425e7c54f13b</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e024e63c-d454-48b7-80f7-63b2684ce368</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e024ef40-97cd-48c6-ac17-be785ca0a80e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02619e0-c9f5-4b89-a808-bae4ab3f8d2b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0268843-6c6b-4885-9790-91cc68d0ef25</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0273d6d-6811-4e7a-b477-c646fe1a7eed</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e027b3f4-a5be-4c4c-8764-c26ef1373c83</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0285ff9-117d-43f1-a3b3-af6f2dd68a06</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02882bf-4a9d-46ad-8952-3b47b0789917</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e029000b-7f02-4348-a52d-81dc7c2156bd</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02a252c-0413-4325-b8a2-3e54876969e7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02a72a1-4f01-4daa-b480-40415286d5ec</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02a8011-6d04-49de-85ac-93604b2fd5ce</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02acdd7-224a-4069-ae20-3504cd17e979</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02b3155-ee87-4cec-8f26-148dbf713ed8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02b5f6c-3f64-4549-a19a-73208dd585a0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02be0b4-8a48-4203-b848-dc08996cf596</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02bebad-e674-4ff2-9103-b96a37aa30d9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02c224b-6706-47c9-b1d1-62f787bfb377</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02d086f-08d9-4a14-9c89-2345950c9ab5</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02d42d7-b277-41ba-a770-9b7004c548fe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02da17a-e5f0-4a7f-8c6f-18972225632c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02db481-a98a-4b06-9506-aa728d5ecc4e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02e059f-dc02-49fa-98b5-64a5b2e0e1b6</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e02e500e-161d-4859-95f9-b688eea9dec7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03050b9-211c-40f2-bd8b-928bdba31a38</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0316680-997e-42cb-99a4-de4c54102857</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03312ac-929d-4728-86f9-b98fd4f7c3c4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03328e9-b7cf-44b5-afa4-22a1f5636019</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03375b2-5619-4443-abdc-53ee91eb871d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e033dc26-197f-4af5-9fdc-22856bcb631a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e035c2b2-6a1a-4763-9df8-48ccbff2f9b5</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03600a0-c390-457a-830a-11f082d909e0</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03630fb-4a3d-4dda-bdb4-daaaa0a26272</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0371afd-3a45-4646-bcde-d702769a14dc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0388256-f9e2-476e-9cbd-628bf38c83d0</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0388d23-8274-4623-bccb-e04c994fed81</loc>
    <lastmod>2023-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0388e08-54e3-43b2-a32c-5e05600c9ea6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03a69f8-9347-4c0f-845c-95256ce270b2</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03b7312-36d7-4a90-b665-7fe3d78a38a3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03bd52b-c39a-442a-862f-e43cbed2dc15</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03cd22e-7b2d-43f7-a898-d75f8da772ec</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03e87ba-c0f0-4cd7-9f86-f51f8f566c99</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e03f0198-c0ec-468a-ba02-1a96e0012d50</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e040f28f-a041-4f16-84f4-377ee1365aac</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e040fa8d-25c7-48dc-b76a-d73f6718f3c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04126bd-8c24-4e57-b6d7-d7cddcb6562d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e041566b-3639-4ad0-9362-1156c9481a89</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0422599-5bdd-43e5-b821-e45b6240c66f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0423e82-7c2e-4f85-adb8-865f423e6230</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e043a9fc-4248-4e40-a348-961348428de4</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0440d10-6482-4562-8c4c-1b0b2bfaa66f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e044df5c-3d88-46b2-8da2-2530d14618ba</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e046387f-4393-421d-b1eb-5133aecc214d</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0469c9b-6d99-4ae8-aa38-7e437c6bc67f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e046e060-f663-4a60-96ab-ead11de7e690</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0475383-2248-4129-b7d8-02dd6a946e59</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0478631-e415-487a-8dd5-da4c990bb80f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e047f58f-6571-44f7-be25-c0a27f70833d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0480398-4fc2-4228-8a52-ff2a9e51839e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0496665-5eb9-4808-b283-b34eb8283fc6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04a1b04-4265-46ef-8bd3-311a14a1ea4f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04d0a6f-bb95-4612-8f5c-e55fa47a3144</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04db4af-4743-4bce-b0d4-bace14c8e3a1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04df4fc-6fe2-431d-86cd-043e90f15c05</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04e7aed-3213-4240-94ed-03d99f6891b7</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04ef53b-1618-4b38-a37e-26b07e645615</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e04fc3f5-7506-498a-80b4-bc45b903a26b</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0500c64-21ec-42db-b69d-f1bd33a01bfa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e050195a-f42d-4d6c-9b2a-23dfd09f6d57</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e051030c-bbc9-49f7-bdf7-b0bac3de3f27</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05167d4-f67f-4126-a43b-32025074e629</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e051a5bf-3248-45fa-ac07-41876a4ff2e0</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05210d2-3b78-4dce-b8bf-de421768f4ea</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0525fb0-78d5-40e3-9c3f-c7ffcdde7dd0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0528ff3-4246-4702-8b9f-00def1af26e0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e052c116-02d6-4e89-8422-4b62afcd94e7</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e053247a-d17c-4b0a-8980-5e6cb3d3abbf</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e053aa10-c6b4-46a8-a9cf-839260b471f7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05431a2-f79a-4513-9c5f-8b1dca36c22f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e055161f-f846-4f85-9da4-d6a56b9198a0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0564b97-7149-4597-9f29-96bc268e89eb</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0567a50-3ee8-4023-b2fa-7f592bb66c3a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05752cd-3a49-4318-b5bf-e5e146909c92</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05775b1-3210-4d26-9888-c104a0a4208a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e057c3e8-6793-448c-8a3a-d4ffbba4bb7e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0585d37-d421-4595-ba3d-bc0e481987b2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0593f4f-a70b-4746-83aa-7888d2eefea4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0594882-e809-4eea-83a6-a71f3a83374b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e059cece-a5eb-4a79-af3e-34fe2ab4060b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05a5b6b-be3e-4d89-8e9e-8083e31a7b7b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05aa4c9-8492-4c6f-a654-5c130939811d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05b044b-be90-4263-b845-04ec55ee6611</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05b98ce-092d-400c-b0f6-2b02bd8e1b2e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05bd8e1-1c8e-42c9-ad3f-bbeaecd2acaf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05cd725-b0f1-4a11-a5b5-297373aef8b0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05cdd9f-73a1-4d2b-bfd6-99b20819ba80</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05cf6dd-04c5-419a-846b-25769b3ce40b</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05d5067-dd30-45dc-906a-9126b6a62f2f</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05dc798-2281-4e4f-924d-892c6e42deff</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05e6f43-21de-4674-ac8b-2653d03aad3a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05ec575-1b6c-4435-ad1b-f46498aeb525</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05f0652-483a-4073-9227-d642a8da1989</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05f8e6e-1dc5-45ba-ab48-0c6666d5b08b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05faedd-02e6-45e1-a3e6-260068ed46c8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e05ff781-ba4b-41aa-9f83-de22a1ee624d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06046dc-a7e6-414b-a112-4d70624467b5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e060f15e-4aca-457f-82b5-623ce5ac3784</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e061091f-fd0f-4312-bea2-a7458595b776</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0610e5f-9224-47e2-b815-268dc53b79dc</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0612017-4980-4b0e-a073-80057fabd7a0</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06120b9-d8a2-445d-850f-e444169d493c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e061d6ea-8d1a-4d74-96d2-277ff9f879ba</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e062156d-77c9-4a0d-b831-2f5018ae15e7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0629e8a-232d-469c-9525-5bd7dbf500a9</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e062ac2a-3bbb-4548-80b2-c1490e003e4e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e062d243-b428-4d10-83e0-1d7860c44a03</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0637bcf-d5c7-4f56-96f9-903b2ce96930</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e063f5a4-1e3e-4f96-954d-e3b5c1773a55</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0642d94-1f0a-4d20-9e0f-fa8cda595220</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0659b1e-4634-4a22-ac39-d0d7b05e3d46</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e067fb49-38dc-45f6-ad67-af209fe01f92</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0690b8e-b427-493a-b6b1-fb9d9f006d57</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06b31b8-8854-45f1-8d1c-910510463d56</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06b7870-6972-4e64-bda7-baf7f0b6231f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06b8130-25a4-4728-ad5e-c24784ca9f55</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06bd1b6-51a9-4a45-8b23-ccbc92e572a1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06db567-6ce7-4752-95db-299b3159062d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06def0f-f55b-48ae-9447-83ff55e23a97</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06e7de9-85f3-4108-9cac-c77d0401bb90</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e06ee931-d017-4325-ac6e-8a34ec8f8f8e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07164bb-f379-4437-a613-0ce7e7e17588</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e071a283-c0c3-48da-8e0b-aa5d0f41911d</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e071a466-8e91-4711-b4ea-8ea65bee9a9b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e071c947-ccd4-419d-a858-4bdd50bf4609</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e072f747-f270-4db1-ad1b-38e5e29a0f56</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e073188d-5e70-40f7-a567-f85f93e33b57</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e076858c-0ecb-4c4a-8649-a93b809de4a2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e077182a-52ca-4ee6-bd51-c1d2416a398d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e077c60e-4fcd-42ab-9e4c-b1e57c28ac89</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e078c545-7154-4ce8-93b2-8bd40df7a499</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e078dcf9-5ad6-4039-8680-fe3c26ce27fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e079bef9-d7c2-463c-aca4-94452f2edf57</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07b5abb-190e-4c88-b925-f406eff78ac0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07ba9d3-79e6-4943-ba17-ccf405c1c695</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07bafaf-0802-4dcb-a165-ec829dc9a497</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07c039e-4de2-49e3-9d67-6c7d9d3e641f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07c9ad8-d559-4084-bb06-8c2ff36a9eb7</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07d0d1f-8103-46f9-85ff-8f64fe03e909</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07dd205-2051-4bf9-bb79-ab0151533ae6</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07e88d8-2eca-4959-945a-1527e46216ea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07eb593-92c0-4249-b99e-a0e193ca64e6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07ef0e7-051c-41ed-9aee-0992ca537213</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07f1863-2479-438d-9dd1-e8bd536efc0d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e07fed84-8773-43ab-95cc-7d593fdf6597</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0800940-41a0-4b97-96d2-6572b4558096</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e080dd13-688c-4dea-9426-659c715aed9b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0828dd5-82cf-4d2a-b943-66d6809df4e4</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e083b39f-c856-49af-8dc0-c6035c8195b8</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0840ed6-f88b-4101-9316-1161dc268c03</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0852c96-2bf8-489f-bf2b-098279a405b4</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e086002a-bf99-484a-9b5f-10d796996bd4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0875911-85b8-4f5b-bd48-a8487bead084</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e087a574-3fbe-4a12-9c59-35c4f134b396</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0880765-6c39-4344-ad78-fe82a420960d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0881852-5e3e-45ce-a857-1dae4695be45</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0884151-308c-4cac-a8b0-ba41d922fc50</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e088d775-e6b4-4f64-b053-fa029ffc7608</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08908ac-acb4-427f-891c-fbccc0fdceff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08aaed7-c02b-4330-af19-7f1ba67e8926</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08ae8f3-1dc9-4363-a8d5-fb8df2e966eb</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08b2197-a253-400b-99f8-4804049c237e</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08b691b-3906-4639-ad96-bc072bc2a271</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08bd855-cec5-47db-89d6-9229342ef87c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08cd7f8-c659-449b-8e77-5d828c928367</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08da1a5-6c26-4188-9415-70bc4b84602f</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08db2c2-2555-4801-a4fe-5ab7e5c16ad2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08e1954-a9af-440b-812f-847376616394</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08eb708-f51a-4be6-a9f0-b2276188c1fe</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08ee17b-f6e1-4cbe-ae7f-e37c43bb83f6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08f52d2-f79f-498f-93ae-435764e853ab</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08fae67-e28c-4c5c-9423-00726573abcd</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08fb568-9fc3-4db8-ac1a-7368f816f737</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e08ffcaa-8978-4a98-8e3e-cd8a1f36843a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0907057-fcb7-4db8-9718-7017661bc4bb</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0911738-d22f-4138-8b96-37f520b9f6e1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09223b8-2bb7-4f15-b1ec-9cbca910150c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e092781f-9d43-4e73-9104-53cf7b4e6176</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0929cc4-ae07-4cea-ab0f-7dd3d16659c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e092d27a-e263-4aa8-802a-1307a2c0eb68</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e094029c-a8a2-4b95-8093-fd9783729c4f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0956649-00bf-45fc-bbb2-be2c773a0e30</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0961a3b-50ea-4e5c-b6fd-44024fada610</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e096e1db-c0da-4a4a-842a-06f42d8c0914</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0971d79-bef4-4d61-a42e-ecb3d64f7696</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09792b4-eee2-479a-8841-567e4f698a86</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e097ac2a-7c2e-4132-821d-9ed986ebaa53</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e099e126-6eac-4dbf-b983-78be28c4099d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09c2a2b-857b-4e06-917b-3048db5d18de</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09cecc8-e951-4b51-8255-5a633bf2888b</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09cf0df-bdd1-40a7-8eb5-98a5c9171645</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09d0aa8-1e8c-435b-a8b0-6dae1dbf520f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09db0bf-c438-44dc-88cb-e52106ebcf5c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09dfa53-bbed-48ee-aab7-c850c5f141b1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09e30e3-00e6-4010-901a-2d6528d161aa</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09f2a13-8c34-4f9b-951c-0dd06d087d04</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e09f9d35-725f-4e6b-b0c7-95a7e961f0c7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a0c83a-e9c0-40c9-bd7d-106272859e23</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a18a59-685c-40c4-b95a-e831bc240092</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a1ad95-5d7f-4492-bdfa-3c76bba8e7fa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a2783f-19f6-4804-b048-f080766e6656</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a279ae-aa30-437c-9df3-13bf4aafdaea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a28d14-73b4-4e56-afcb-4396d9651099</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a2ef89-4239-49f7-bac4-25d9f7be4887</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a2f424-64cc-42a4-8b0b-4d7a212a4d18</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a3a033-25bd-4655-aeae-cd26fbc6875c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a3de45-f346-42ad-abe5-389a4b6bf5d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a56c9d-24d8-4b31-88b4-111d98736a9b</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a5aea3-e0a7-4782-bc7c-da51b8362043</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a5cd20-16fb-44f9-96e7-19a95c1e03f1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a703c2-3139-491c-9389-efe567b4b3ef</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a7ccdb-3229-4cef-aae6-d5b8f1a72543</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a94361-f689-43aa-a34a-5b8848713216</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0a960d9-2404-48a9-a712-97fac25478a9</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0aac94c-6588-4d18-98fe-00431d616917</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0aacebc-4e44-4877-9549-233b7324fcce</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ac1d2e-d38e-4806-868b-ab5ed5c92d8a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0adf82e-6975-4fa3-b8ba-bd60284b723d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ae315b-4056-471c-affc-6f50d5a7316b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ae7772-18a4-432f-a846-84cea11a9d10</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0af797a-2e4a-4ebe-ba6d-6edbef6bce43</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0afc8bf-9c91-4904-9bfe-49cdb1cc656f</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b12a35-d9ac-43f6-85ba-2d70f2d61e4d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b137db-2ccc-4de6-9f5f-6bd39c560189</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b13f6b-4edd-4b5b-9403-22842f802d78</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b29906-1e18-4416-9390-fa0886d98afb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b33b03-0934-4890-93aa-d145a515a8c0</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b3f092-5137-4533-94ec-fe44eee73b8e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b42974-dd3e-4cf5-8de3-033d7df1d1c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b60605-c4b4-4cf4-9c9d-f419a68f1489</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b681d4-3753-4a6c-ab3b-cc4b29935928</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b6855e-7ee6-4f73-bcfd-295d1c6411b2</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b6a624-36b7-4f61-bd0c-20b609eeadf2</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b6b1e8-4487-4ac0-b21a-7f86c55ddbc8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b76b95-d31d-4731-9472-68aab09d40b7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b7a22a-2977-4aa6-a5ca-2835172a0ea1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b7aec4-75be-47d0-8de9-66d213721165</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b7c508-6151-4b28-aa11-3861936fd0e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b849dd-2aeb-4422-bebe-f877638e7d9c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b8b858-3f12-44db-bb40-47a3dfb4438b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b9184e-a612-475c-8975-65850ca7aecf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0b9a5b4-e987-4417-867a-9365efe75e41</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0baea31-ecf3-436c-bbe1-2d71baf2ba82</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0bb1bf7-28df-46c2-864c-1cdf1a3f7dd1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0bb476c-845f-44fb-b5eb-80b17d91ccb9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0bb6107-0168-49a0-b8c5-dc41b1a6e89d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0bca27e-672d-4fe1-846a-e344818f44da</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0bdc76a-33da-4ac2-853d-2fc6c03741ff</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0bdec81-d8a1-4b3b-b15c-447701c3ed7d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c08377-4bd2-46ab-b452-e118f0b1951a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c273bb-2a11-41e5-b11e-81c5f6f41634</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c27df9-9702-4a15-9c17-5b57afc104e0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c2b3b1-ffd0-4ec1-8774-478a77d9f54f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c329cb-b8ad-4db1-a0f7-5f003f5ab2c3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c5fb17-3fad-440d-8a5b-04d97c5b6b01</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c64926-7157-4535-ad1f-a330b0213dc6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c69885-4cea-44d9-b7d0-55678af14b6d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c6b7a5-c528-4457-892b-0ad8077fc762</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0c782ab-1e50-45fc-933b-577284074e79</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cab450-907e-4033-8336-b717da6c0fe9</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cc74d2-fc71-414c-9c72-dba48ce5560b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cd4e45-7440-4330-b542-fd75fe4edb86</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cdd840-c2df-4328-995f-63b4b3266507</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ce0d8a-cef1-44e2-9d78-de300f87bcd9</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cf26d1-5933-4c8a-8a9e-ab3df6455edf</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cf8abb-b29f-449d-ac31-f53ef5176827</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0cfc683-bdea-47b8-9539-2f90d9288ec6</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d30609-7e6a-421e-a129-75299372696d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d35583-f133-4ac7-b444-fe372968173a</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d39ebc-c8f7-4ca7-b348-9e135cad9c9f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d621e5-cb21-4a3a-baf3-2cfdc47efb3c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d67f4e-adab-4fcf-bd81-dd820996a8bf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d73766-8cd9-4376-8677-b362b85c5321</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d78fc9-7e53-47ab-b9a3-85648a6d864f</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d79826-1527-4506-b2c9-c8ee1ce86980</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d7eacc-d86f-4bad-9093-ddf99574d36e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d85818-0c50-4a3d-aa95-ed25265ac569</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d8cacf-eef9-4a06-bacc-2bbde657337d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d95a3a-1761-4144-8bf0-4241848d219b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0d999bd-9771-45f6-9233-023bd100916f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0dd49ca-4c61-4098-bb9b-bdb05cbdffce</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0dfc27a-91f9-4f46-aa36-fd57ef4e3c65</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e05740-62f7-47bb-ba61-46f5988b7b0e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e0f717-10f9-4264-9829-ded2c16e04f7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e21408-01be-4aeb-a183-6b6589747602</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e2c450-2042-4b4f-81ea-e1d655c7337c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e3b987-dbe8-455b-abc1-ef9ff2741190</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e445a2-75e9-4126-b284-69101aee160a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e4a961-fc18-45c5-869a-cdbe73dba992</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e4d337-2253-4143-92ef-45c800ee91d7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e51797-323b-4e71-ad27-50620116a378</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e53b5e-fbd6-4798-b094-564608ae772f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e5f71f-296c-46ce-ae52-31ca3e2c753a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0e83cbc-713a-4f52-b2fa-7149f3384642</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ea5889-5a8d-477a-b482-a558a11bc705</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0eb1156-9f9e-4e5e-a184-9a75014d41c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0eb858c-8435-4a67-bd01-8a5836eb6d50</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ecee3e-9440-4b1e-b8c7-a64d360e02ca</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0edfe29-6e8b-4ccc-b3c7-0dc581b63717</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ee4f38-ed4f-4288-955c-1fb36e95cec3</loc>
    <lastmod>2024-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0eefce1-97b4-4b7e-8005-fc81ee12ef8f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ef1fee-0958-4e45-879f-6315c0313710</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ef29fd-6e78-4619-ad5c-00ac9f239a88</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f0e65f-cf5a-4dd0-8953-5b149759270c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f12eb3-3151-496c-8b44-2acef36864bf</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f2eb24-b33d-4b4d-ae2b-ad718b8bf83e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f37153-b4b3-4e68-9354-1238d9e68e9f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f38938-9407-4bb2-9593-1d66f84ebca7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f3f455-9ca4-400e-ba92-9f42dcbf73d1</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f568e1-b4ab-49d8-aa8e-de7e99b99230</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f7491e-c172-461b-9db3-3c796be9bffe</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f7ed06-4a87-40aa-a434-794aedaf5bba</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f9d632-0021-4bf1-b22e-c788d8619045</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0f9f0bc-a4ba-4e8c-9387-27a39f9121a6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0fa3e3d-6c36-415c-ba58-1954ac91699e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0fa8404-901f-47f3-87d0-76251a3b73e8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0faad16-4f73-4618-8a66-01ebe95f80f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0fd00de-3c2b-4cf3-bdda-ceefd5d87cec</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0fd45c1-4e7a-4633-9529-1eff2d728518</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0fd8c51-eb8e-492d-9521-34147ae1453f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e0ff4af9-7696-47f9-81c9-cc38d9f5dde9</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1004b15-1d7c-4161-9dd2-c3702779f306</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10074b4-3654-4096-a987-81a76c7c87b3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e101563b-2f50-4ff7-8702-79a67b9d335b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10225a9-fea3-4c2b-b438-db4f35169cb2</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1027163-3a60-487e-b819-7f84f5b97334</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1027dcd-9dfe-4ca1-8c08-8083e5eaa318</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1038ecb-7905-4647-b710-bbc9f94fb67a</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e103aa5f-eacb-48b1-99bc-dafb7a8cb269</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e103c83c-aa23-470c-9498-f6a2096a35c6</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e103c905-02e5-4ffb-b013-fa42540efe30</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1043d8e-e69a-4675-ac0a-4e0e826142b1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10569e1-2815-438d-a4d8-5dbc6d2463cd</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1057ed7-acfc-4de7-aaf0-44aa9246236a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e105a2c6-a0a9-4f96-8666-b5f6fc30bdc0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e106f5ed-796c-47b3-824d-c007f3648bbb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1072192-e47f-4d0b-a573-348fff1b62f0</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e107683e-9c2f-4d6e-93ae-004aa84c08fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e109dd2b-70ff-48aa-95da-68479befdfd9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e109e6b8-7a9f-4383-9bb1-28fa93b3daea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e109fad5-b60c-439a-8604-426a9c6e33aa</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10a1a6c-915f-4e1c-9c1b-4b07e2432a31</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10a2889-b2d3-4ac0-a0b1-96ba45c386a4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10c3b58-c917-40f1-bf8d-c501c1a611c1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10cb2c8-9f9f-4c3b-b8af-d84af1782b41</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10e2bde-d8e2-4d10-8ce2-74ab185d08f8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10e5acd-a427-451e-a7c8-34c46d041fad</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10e8921-7a53-44dd-9dda-1156586b7c5d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10ea501-1b3b-46f3-81c6-45f0304cca78</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e10f92be-62b6-4acb-b075-4da2619bd9e7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1102a34-52d1-4ed5-a312-1a3d9069c752</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1105976-5916-44c5-a149-f6c09f888162</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11077d5-1222-4da8-9727-59340cd97615</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e110b13e-99ec-4361-b458-33ffcf8886b0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1115ac0-b8d2-46fd-88a9-c2bc4785d72b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e111a5c6-74d7-476b-8131-5e7ed8162603</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e112af0f-d134-4311-bfa4-a56fcb241c2f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11321bb-38ad-4359-8e10-fe807ff0ba6d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e113c9cd-7cc3-43a1-a94d-207863dc6541</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e113f3bc-5c7a-4a61-9e67-e84a78165dbf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11425c0-96f7-4d67-8218-bb010245ac6d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1147c80-6eb8-476e-92cb-784f6ad05324</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1162d37-3bd1-4412-8b42-7f020524ebe2</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e116e491-256f-45df-9b99-79219c220fa2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11748bc-9931-43c0-ac50-09bf8b741d2b</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11a79a6-5476-4bed-ad51-a00229c18115</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11ceda1-201a-474b-8ce1-6c2dcd12cd83</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11d880c-087d-4fbb-b4b7-ec4014db6d41</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11dd0ef-f284-4b35-a4cc-f5a445f376d2</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11e226b-bc72-4071-badd-75da60f63099</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11ef5aa-0ef5-4435-9102-3f4a49f8cbd7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e11f3329-eadc-48db-9562-9eab7c61ec40</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e120aafa-f675-4b36-a5d6-0e7b17f65691</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e120fd67-3ddd-4dd4-8e5d-2359170e9383</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e121279d-dbef-48df-894b-63f8eb1bdf3f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1213fd7-ad55-4457-aff2-479b65e2e1e1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12175f7-2932-4b3e-b859-5d4e3a3b2ca5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1225c9b-4a4f-440e-9da0-2ea0da257a70</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1228c64-3439-407d-b9a7-ceb4a56adc99</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1235e11-29f7-4577-86ce-d29e0b413455</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e123c7eb-2d4e-43ad-9c87-dae9dd0dc277</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e123d3be-5ffe-4e1b-a82b-4dee69a9747a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1242599-41b5-4c02-ad36-d50262a71a41</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1245841-e188-4528-bc94-aec776c6ae9e</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1246e77-0d07-4629-8655-be19a20bfe8b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e124d8eb-bcb6-4a91-b150-82bb559273a7</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12569fd-9e20-419b-bda0-d6e722ea12f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e125fbb5-b430-42cd-9fdf-3f4ae8d953f0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1263c33-cd24-4f54-b4b9-61139c371fe4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1270268-28f2-4b93-ab88-df84e1af2dd8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1284f3f-d2ec-489e-bc5f-10fbd03cf8ba</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1287fd0-e836-494d-a40a-9c760bc2db2a</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e128a9d1-31e4-4282-989c-57d3d975acef</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e128dcc3-4ee1-4852-b195-d75313952ec6</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e128ecd7-db3a-405c-9f95-3baec13b0c3f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1294cf5-d41f-4c45-82c7-4e551628e8f2</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12abc61-a025-4294-88be-801ffd20af77</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12c45a3-3146-4a09-bd3b-5cd1222ec95e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12c5c6f-0bde-4096-9923-44d690d2c155</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12c9be1-5dd4-4fc9-b1f1-bb7cd3dd6cb0</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12cdab6-8a6a-4cc7-9390-e3870c913157</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12e0ab7-a788-4741-a0b2-71824d1fcdf4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12e98ec-f38a-418d-accb-9f039e4f9db0</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e12fb8be-bb6b-4f6b-a387-773bc107d370</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e130c21f-5067-4baa-a678-575daad11a38</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e130ef03-8bda-438e-97f3-7d2307b588d3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1314385-397a-49ae-a75c-d24d81af9173</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13187c8-5b29-446d-bde9-48128c995633</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e131afe1-e891-404a-8c10-9592efd4be92</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e131b82d-ffce-4df4-9187-d720a98910a7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1328090-53db-478b-93d8-c221dc7db6a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13281ca-682d-402e-82cb-f9c89f26be01</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1330edd-442d-4359-9f8d-54c0bb71215a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1336dbd-c0f1-43f7-a51a-7dfe3fc2f32f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1339267-152a-4d64-af58-aa15da781b8a</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1341fdd-22bc-4037-9296-870b7e124bbf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e134c3d7-481c-4606-ac0e-6c409d61b26a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e135b1ae-70ac-48bc-aa1d-dbe50a02bf3d</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1362fcf-5081-4118-8a70-9556ae459ca4</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e136b952-b42a-4e58-9102-864f5ca7931a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1381e30-e055-425e-9c11-a2787f6cd572</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1384b84-008e-4f7f-a57c-7a1a9ee7cf73</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e138b40d-d656-4bd2-9525-f71948de71ec</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1396d99-186f-4b6f-b32f-54dd930bdab4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13a8ea1-912e-4d4e-8b1f-605ce0bd4e24</loc>
    <lastmod>2025-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13c7128-83ca-400e-b067-fbbfe1d186e3</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13c7481-288f-4e56-8ed4-d43d710ebc4b</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13ccba9-83cb-4aba-86a9-909152c86188</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13ccc34-0a87-4118-82cc-76cc504b8b0e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13d0562-a7c8-4320-ab1c-2d24d7ace28f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13d75fe-10e2-40cc-aad9-1e5bd0612443</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13d9574-0997-4d5e-9d31-4845ecaba94f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13f2616-bb29-47f3-95e4-66f8133bfba5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13fa60d-ca39-4a2d-bcfd-eca989516ad5</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13faf93-2946-48b5-af6c-ec29eccc47b6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e13ffb52-efa8-4a14-8192-a88ea3a9740d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14026d8-c81f-4f7d-8cf4-f830428e2f8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14170cf-b754-4518-a543-9f0a3aa9453d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1417b8b-1ca2-49b2-8156-bdcd11a8d7a2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1434106-6155-4bf2-b245-8fa8ac7fe46d</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1444eb6-a0ab-4bcb-a13f-82de36643795</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14477a8-d15e-4ddf-97ce-a69b1ce64f6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1448015-1fe0-47a1-b92d-cccd5fee8916</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14778ab-6a28-4b97-a3cd-94377d3f3b92</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14781e8-9d7f-403b-8eca-54976f355b63</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e149003b-b112-488a-a276-5830b17e34e0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14938f8-1ca5-4846-83d9-5820d50b1ff5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e149f085-392b-4dc0-8c8b-dd4b4e8ba90d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14a1bd0-e7ca-4a5e-8d17-c90f70ee4ffe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14a39a0-6e9b-4ffd-9452-83cea52e5410</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14af643-a172-47cd-8f64-6bc0bffbc13b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14b86c2-7b0a-46f2-b24a-4e0e7b0ad997</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14c4788-cd2c-46aa-8670-a31601ac4286</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14dc123-82ba-470e-9481-5ea3d8ba0df9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14fd723-8b3a-45cd-801a-59a1a6ca4c1e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e14fd9f1-4b8b-4f64-9e4d-b5a77158798b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1504df5-07aa-4ccb-878a-fe3962f7bc29</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e150c477-d0a7-4dc8-85eb-34e853436df0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e151e922-b4b8-4b5b-9c4e-bd67bdc69061</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e152397b-3c31-4c59-85e8-6dc96760f1f7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e152a709-169d-49b1-b56f-9dce26c27fee</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1535bb1-f6a3-4fd0-96bb-81bbe692c3a1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e153e7d7-7d0d-4ec2-b06d-63cc50599d22</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1540bc5-4222-4f0a-80f9-5dac6e952a20</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e154f806-3db0-402b-a4d8-62d92c77be5e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e155e019-f56f-44ba-8421-b0c2088e75f6</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1564193-1f1b-4936-a791-cc54dea2e5e2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e157135e-1e64-42cf-bf39-8b17d6b97b4d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15831f0-d3c9-46ba-8e87-241cc4344f70</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e158a7bf-064f-4015-b2e3-229360b9a4ce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1593d7a-8288-4288-89b9-55aa3a0adfb1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e159506a-b394-4fa3-90e1-27a3903dbab0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15a7aa7-6807-4b30-aa9d-8dfdac4d2bd4</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15a9c20-7d0d-4ca4-8e24-042e8afd6d2f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15b46f9-1446-4313-94c6-486d4a72c051</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15d5348-64d9-4914-a6d3-72fb0ca4a37d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15debab-f409-48e1-96c0-aff3cbc2ffa4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15df5a6-d266-4d9c-918d-d038570db741</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15e25a6-a5a2-41ff-a871-a763bb3163ec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e15fe880-3c99-4d21-b600-1a2491686474</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1601167-012d-431a-b569-385aa6b7dd52</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16042b4-94ff-4b49-89ed-90653de23b9e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1609b79-84be-47eb-be8c-919a552ee127</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e160e79a-1156-4042-97fb-f57a2ad397ec</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16171d0-66ab-4beb-aa33-7a61d283cc8e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1619b51-71b7-45ba-a5fc-d9ba4def3c92</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16201ea-1fe4-4178-953f-ba85c09e9086</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16202c6-9d75-49fb-92d9-738032662af6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1636284-5066-422b-a52d-6d2ec63f8588</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1636c87-4120-4383-a21b-27a942c8ec05</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e163d501-a71e-4453-95b9-e4895a60f352</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1640257-73eb-4772-8462-e9f9d579e18e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1642867-9953-4ccc-a01d-e2b6f465975a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16431a7-49f3-4680-9dd7-2bb4d803edae</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16441b0-7eaf-459e-9a7f-cb0ec347ba98</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16452ff-c89c-4a1f-9ca9-49c37d237585</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16532c7-1426-4a2f-8158-c1cea2dccef5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1654e41-5568-4679-80a5-da32de3047ef</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1658979-d7dd-4fed-a141-ac400e0fb053</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e165c0a0-e8e9-4b7c-99d6-eeeb0fd87953</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e166f28c-7d98-449e-8fbb-a39d58dacb42</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1671382-ff65-4ed9-b69c-3fb944b5f4bd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e167730b-15f3-4269-a78f-32f098ab9ea8</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1687936-5179-4387-b209-34b8f93a23b9</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16ab5ba-eafd-46c4-8e76-eed1a7c2607a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16b36bb-6d8f-456d-bee9-7919ab58e9cf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16b7120-4c0d-4e2e-9bd6-e71faebf93a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16c0599-cd05-4c22-9721-b6e48dacdf11</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16c403f-a0ee-4565-af69-f6f05f6d3c4c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16d2f40-dc00-4a80-94c2-aaad419cd761</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e16ff913-5bfd-4d5b-a384-9c48f31b11e9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e170528d-4b4b-4e34-b220-a267ec1ecc19</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e170d91c-8a2d-4b77-9a2b-3154e96b2f8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e170ee36-1fd1-459c-b9fd-41ab86809503</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1715ca9-cca3-4d6d-8686-7dba6cc3702b</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e171a1d8-e289-46ed-b1cd-ed9cddb60c51</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e174b5c4-8ad2-4cb9-bc5d-d9f9ef892696</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1753002-b7c0-47fa-bdf9-f7f406c8ada7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1753ccd-5ac1-4096-a9df-38b3f9ebfefb</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1754537-a070-4a0f-92f0-a485672dcd2c</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17556eb-dbc0-4298-9a61-dfe50782f89f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17584a2-3e38-4fb5-b77c-7bc8272a7acd</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e176749c-e913-4a99-aa52-322295789d22</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1779c81-4cab-4798-98b8-68215ccdc964</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1794d77-d31d-4278-b6a3-227fd42e3509</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e179cfae-48e7-4d81-8819-873b09737fe8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e179fee0-0cdb-40df-a17e-c4733278fbcb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17a696c-fe4b-409c-b68c-1e0e35b7daf7</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17ac683-31f6-4bb4-8b38-e0682531eef8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17b3d88-6c47-432b-b58e-e5f87d0180dc</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17b548b-d6df-4edf-8bf0-61a111a1750d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17b6638-b907-4ff6-aa30-364a170a48b5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17c7784-0609-4e0d-ac94-d3e01a6f3e0b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17ccd74-25a4-4ba7-9379-451c10dbb3f3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17d7eaa-87c1-4e0f-8132-ed64ea37965b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e17e7ffe-bea7-4720-98dd-b381ab893dec</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e181061b-1150-4164-8c15-55014585da8e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1810d5e-c5b3-4656-a999-305b6763d661</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1818d8f-b691-492d-b306-4c7143c76838</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e181ebb8-d6f1-41d9-b025-ef755b386b6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1826ab0-2972-41d5-98fb-ea3afc65d7b1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1848b8b-2da8-4da7-a087-3fdde946b6a7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e184f702-7704-4bce-90fd-aedb8c536393</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e185fa14-3123-4c29-80e8-6a669babd8e8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1865c36-401a-4ea6-824d-80d9c5bcea50</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e187a2f4-3bf2-4864-91e0-02c2d6ddd382</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e187b992-927d-4770-9cc1-a715e5f5707d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e187d2c9-ee81-4493-9378-5fd3fa569f3d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e187d2f6-d6f1-43b2-8859-84cd0dc1fce0</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1884aa6-5689-4a5a-849c-8c3650a35266</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1885764-09f9-4b5f-83e8-72daf4737194</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1888547-8bdb-4572-8c77-ac079400275c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1890755-3e59-441e-b88a-764784e016c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18a1c07-4185-4a98-8ba4-138e69af7fa3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18a65fa-3983-4f67-84bf-93421f2333d9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18aa192-0d5a-40e5-ab48-66b6270bd496</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18b119e-6a7a-437a-9112-f8cf7defb671</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18b634d-cf99-4203-bc10-586f97558de5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18caf65-0c41-46d5-9697-38cb72a06221</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18e5489-ee93-4ace-ae23-e63e04456b60</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18e63e7-7f67-4ef9-b3f6-8efaa60bb495</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18e6c85-347b-4e5d-8f91-a3a8d0c6f49d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18ee38c-fa0f-4375-b6d8-f03c74cdb00d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18f3fbe-66f3-494c-89ce-5eb0a98af2b4</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e18f97de-4621-4a7d-b610-199b99d47dc1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1908e8b-bd31-4f17-91e8-214c5c161b4b</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e190f836-e114-4736-8778-547c140d7935</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e191302f-f8ba-4f7e-86a4-918751adc64d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e191a99a-bcc9-4d00-9f80-7da751cf9fdf</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1925f52-b77f-4606-903e-88e05798da72</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e192dd45-077d-46a5-bb3d-a46973443635</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e193b7a7-b6c3-43ae-83cb-11436fa79fb2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e193ca32-4bc7-4924-b269-0a5b25d81f2e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19570fd-bfed-44e9-817f-702903dc3113</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19759f9-b23d-43ad-8040-cfd7bcfc618c</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1978fb7-5ccb-40ef-ab43-44c7a0684391</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e197e456-776c-4de5-9c0e-802516712145</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1981902-36c0-4091-bab8-bb4de223a95d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1992606-ae30-4c26-ad7c-7426dedf1a83</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19b4dbf-7fde-4bd1-a0cb-6b5c0384acc4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19b6583-dbd6-4dd8-96c5-20a72a479f4c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19c55a7-a307-4f61-b275-4e33a398b59d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19c6854-a608-4639-9077-a215ab2e2232</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19d0476-ebcd-4e96-981a-d244c8054b7f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19d0f1a-b3f1-428a-8862-88419a70f3b1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19d113e-5c8f-42d6-ac1e-8ae51d2255e1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19de5fc-8d17-40e4-9b40-a62b8167db0a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19dfd25-69dc-4756-bdbe-8b6302785d0f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19f3331-d823-4223-a2e0-f499a7d5f89a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e19f4019-d32a-433a-accf-49b1bf37fede</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a01ef4-7941-4450-afe4-0106bdfacb3f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a15045-9408-4859-8657-1ccd595f23a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a1999e-b113-4029-bc81-6ef0ba41cb68</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a28797-b443-4683-abb6-c25512d5791f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a47445-cc77-4de0-8162-2b87915ca817</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a47541-8d05-494d-a822-2932d7ae562b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a5537c-16d9-4257-b178-bd20e60e8b62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a5b941-a249-46bc-b168-1dcf0d739716</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a68245-7832-4e87-bf2d-584d2e3592fe</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a7a3af-6015-4860-b23c-0a9902ab4682</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a7d30e-9f7f-4c44-9755-5a767dcf4792</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a81540-ba25-4830-91f4-4a1eac35f9dd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a83bbb-d60a-4aa8-a192-71fc40067550</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a857c8-8649-437e-b7be-bdee0600c2bf</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a91216-bb0a-49ab-bd25-ff38671b2fa5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1a92b0c-8439-4409-9435-240cf6bef260</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1aab61c-7378-4f32-90b8-3e859b2b3daa</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1aab8e1-0212-403c-b37e-d8f75a74a758</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ab11d1-98ba-4b77-b232-2fe9d0ed1318</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ab4dbb-16ea-4cfe-8f88-df8021a1ce04</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1abecbc-ea4a-49f2-bfa8-6dd2a359b3f7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1abfb5f-4ea2-45ac-b99d-6bd5a12b7ea9</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ac0f79-0c78-4cec-836f-b5c234b5a1ea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ad0e46-ae66-4a7c-9a86-ae49ff7215a6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ae5cc5-07fe-4cee-8d23-cd913efefbe3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1aefcbf-ebf6-4a49-a89d-1f188a344259</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1af3a25-1736-459f-97b1-92175b1fdeb6</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1af50f9-657d-48a1-af08-90e3bd9f2025</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1af9ba2-e8ec-407b-82ab-54d76a23bb31</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b007c0-a8dc-4c5a-8e3b-d0d4e629bfe1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b0fe84-9cb4-4007-a611-2d4391117af4</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b23108-6ed9-4461-8d95-27dc4bde1711</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b2859e-9721-4f5f-8672-d294f8dda6bd</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b2eafb-e0c8-4e53-a722-efb8ace2c57d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b43350-1a81-4083-ae51-57815675844d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b4a8e5-6c72-42f6-bdf3-034ab6b6f535</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b54dbb-88e7-4812-9ebd-a35b67a89e52</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b58db5-f92c-460e-b2de-a20da9eab90b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b59d9e-d4b2-4367-933a-a3842ede56e8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b5fa8a-b55c-439e-aa92-972b0e816459</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b66b3a-cd25-463a-a6a5-50f9a69a66b1</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b781d2-e3b2-40a9-97e8-bad472c0f469</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b7df68-eeda-41d3-a192-f618d7a8cca0</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b7e14b-667a-4a6c-803c-2978466416fe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b89a90-9461-478b-b223-aa5dcc6e2759</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1b97d87-c951-4817-a8f7-569c313cc43e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1be6d60-4ed2-43d8-991c-d9dfb92d6754</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1bf4a7a-2615-4498-a515-c318a5e2f922</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1bf9a56-e218-491a-be09-d606d52768a2</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1bfb1a2-654d-4a1d-a029-1f3be0a6e232</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c14a0e-3718-4635-9a97-c03004f1627e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c1fcb5-5e25-4149-a555-14e1339340f2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c250db-5c9f-43ae-8a4c-6933f05d94d8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c2a40e-4ef0-43d0-9332-5bfe6ce75707</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c31eaa-4c26-4390-8aef-04bd7f86805c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c392e6-e747-48c9-ac72-e615ccbb4bdf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c3cf8d-0917-4a52-89c8-270c5abbce37</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c44e0a-e5c5-4a5d-b5d9-eb1d84076fc6</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c5c8e6-c3cd-42af-bf37-953c925468e0</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c6a589-c57a-4b6b-9f21-438527dfb77d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c6ae4b-1dfc-45f0-a063-ddfc566dc44b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c6dae4-513b-4965-88db-ec9e352676eb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c72ead-33d5-412d-832a-396376ec9158</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c7bb9d-680f-4f18-91f6-8b1fa4929f54</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c8b27d-3f0d-45d2-ad4a-98b689b3b045</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c8bfd4-9a76-4d99-9a4c-f045d036786f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c90978-dc58-4ec8-931e-ff721a2cb74c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c924ae-adaf-4c76-bb02-4e87849c3dd6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c96029-3be2-4e62-a4ba-541457918d42</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c9abd6-a7b8-40b3-bc26-1ce4b19bedd2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1c9b799-e979-4240-8860-17b1a6954125</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1caa731-d294-4f2b-8557-1451139771dc</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1cb74de-b510-460e-bb08-84395e7a84fe</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ccee37-f694-4815-888e-177d059ec4fd</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1cd04f2-7bbf-4040-9af3-3844700c7cbd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1cec5b5-28b3-4f4e-b75a-2f4f0c79c407</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d0664e-feb4-4d0a-9e93-7a2097f3d9f5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d0d4a3-46f6-4617-b541-3d2cbb812d16</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d1e96a-a8f0-470e-9f65-2240c915c180</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d21866-9ec6-4a70-994d-350fd61b0fab</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d3ef54-b272-493b-82b5-34d06badce93</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d42f1a-572a-4eab-b104-a03be0707774</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d4ff74-2e79-424c-9332-f34cfe7985dc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d6aaa5-3563-4d0e-a7ef-66d8332102b0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d70781-6405-4aa0-acb1-3780ba3c3308</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d78284-8149-48d5-8a81-481ba23b0607</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1d996ca-4b38-4f91-84b5-dc1d492536f0</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1da8083-a352-496f-963e-35b07505986e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1daa157-fdfe-4dcc-89a0-bd1048a9b31d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1db2a5a-ce5d-4896-925f-67a2e75637bb</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1db4484-8121-425e-85f2-ab171c4a539f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1dc7507-08b4-4b75-8e44-f376669d9562</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1dce595-8131-4af5-84b8-4166300dc967</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1de7a69-0aac-46ee-a526-eb3717522cb8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1df15ed-dabe-4363-b30b-2d80d8a8b944</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1df8b5e-e0ea-42e0-a361-fbe17d0e77dd</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e03f9d-10c6-4bcf-97e8-7d83736b2597</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e07655-ddd3-47c5-8ada-d8be06988c63</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e092be-6129-4d61-a5b3-004b72feed5e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e0f056-4448-41a7-b2fe-71bbec9a5cf7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e105da-8d70-46fc-9975-21be4b3f8886</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e157d0-3f2d-45c3-bffb-92a4d1dac825</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e1cc9a-037e-492d-b5e9-369453951532</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e21557-a376-41f1-81e7-82541d863421</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e393ca-ff73-4af0-a404-e8aba7db8a60</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e3f380-e4fd-48cd-83ec-2778d2aae62c</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e3f9df-4c15-4e06-a113-6ee1bb2a6ee9</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e522a0-e683-4c54-bb9d-9f62d05afd83</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e646dd-153f-415d-ad29-3e879cce8b91</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e6a6a1-7122-4866-bde9-df7e7cda0ec1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e6f28f-1781-4943-af70-c0c31447661a</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e70181-2687-48fd-b9b7-6ffdfa908af7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e71b0e-6c4f-4749-8694-80a6cac2d2c4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e7b13a-b37e-45f5-b455-ba2a0b01dfc7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e7fd6e-3bd5-401f-83ef-0d7b5a541217</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e85307-2d21-4459-92d0-93930adcf7ab</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e90831-2b50-4a26-a09e-618e7520a617</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1e94761-f908-4cc4-b885-fb1430c8d6a9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ebe250-5b5f-40b6-ae76-dd3849749390</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ecc157-e38f-4f89-8a6c-321f732ef9a9</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ecee6d-e2b0-4221-89f3-7285abd74205</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ed77af-020f-4f7b-b6a5-6c4a8b188403</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ee0e9b-569e-45d2-a6e9-1394d5e5ad88</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1eebfa1-423f-4475-9ffc-2c8c612acad2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1eedf09-65dd-40a6-90c0-8a43134c2725</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ef53a2-1188-4b71-af72-4ecca533e4e6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ef9b8a-483a-449a-8c4d-f1ed4fb8854d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f0143c-552b-4b37-bf57-3de597fc1ded</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f17e1c-4ad8-48d4-b098-0f28fadec042</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f21a48-149a-47d2-8c90-857a51a31d82</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f2a6ae-250e-4294-bd76-af7ecba19e40</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f2bed2-c6f4-43a5-ae43-9edc36de8cbd</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f44e22-ed13-4476-a035-51f10757fe70</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f5fe6d-48ed-465b-bdfa-3940a29c7ca8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f69e49-e5c5-4949-ad85-c7351b1c03d6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f7181f-ea41-4cc0-b283-8aa52333c676</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f72bba-9744-4acc-9ca1-8541311ae7c3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f81250-2b53-4c80-a3a8-1794d31b3ce1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f93be3-c079-4ccf-bbad-1a969a6ce733</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f98363-743b-4562-a432-612fbf826383</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f9ce74-75ef-42ed-aa1d-d2eb385e8212</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1f9eca9-9a68-42fc-b1dc-0d54b9738ad6</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fa0f9a-544c-40f1-bda1-9c9a09c75364</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fb4f76-6873-4392-97a8-b9cd46abece0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fc1297-3874-46fa-b211-8f5059569bbe</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fc685f-b5a3-4ed5-802c-6f84575a0ea5</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fc7543-daf7-404e-9d91-c9a99646e04e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fd10e8-37ec-4240-91f1-02e941c087d2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fd4adf-01d7-4b52-9e3a-cc5db5eb372f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fd7e58-989f-4469-9cbf-9e7234eae744</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fe7422-5ca0-4d6a-b73f-9e354f7e116c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fed94a-a4e6-408a-9cb4-b8b41ef16856</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1ffb7a0-2cd5-4db4-87d7-c308d43fa870</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e1fffbed-cb27-4012-a5b0-3b5a7b6808e0</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e203182c-0d0b-4c1f-8a43-62503fbc9609</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2031d18-6ca4-4ad0-bf31-9a1a2b280540</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2044928-7c22-482b-a502-69910fc971dc</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e204dfbb-b927-4e47-b543-3eb14cef1339</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20559d5-5296-4218-98cd-ecf51a882d31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e206012e-d932-480a-b628-6386e1915b7d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e206d885-fb86-4653-b0a9-295b8a2a5b47</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2073348-88c0-4a00-8e2d-bbe3c7c83382</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20740a0-0af7-46b2-8a20-35da3b22d917</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2079df7-413d-4628-b4b7-60c2d0c3aab4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2088d54-a5b4-4c13-bdfe-c65bd445b176</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2089310-ffe6-40c8-aa71-40136896c86b</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20909f6-d1f6-4305-a420-f48c40122822</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20a491b-89ea-431d-a40e-08c739d0dcce</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20adc2f-5737-4d20-8075-3926ad698597</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20b9d7f-51ef-4efa-8594-f06048d2db62</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20c2a37-3bfc-4f85-91b7-3725d90e67d0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20c331f-f8ab-4fd5-bdac-019b0cbb9e0d</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20ca011-7f36-4829-907d-d7f6dd49fa8e</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20cf0e2-6476-4f49-9e40-4bee4f162691</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20d4142-cd2d-40d0-9ca3-5469c966fbf7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20d4c70-7dc0-4681-b272-9d1c6c035b19</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20d8ba5-2ebe-4a50-a5ee-df79b673f45e</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20dd087-dbe7-4e12-b71f-c0dba63c9828</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20e1a26-db8c-4e33-9af7-9fd65064b80d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20ebcad-79a3-43f0-8276-b3de76fe19cf</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20f0c93-7fdd-41f7-a499-9bd838b027b4</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20f33a7-a76d-45c2-baa7-783f9949478b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20fa9b5-0206-4b58-afb9-7a2576d9c9a8</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e20fdd98-6cfb-4de4-817d-4e664fd80680</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e210099e-e5d8-4ddc-9fdc-d4845025fa30</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2103106-9d28-4478-ae94-b403edc3541e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e211fe21-52d4-4c3e-8497-b6265b3f6746</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e212abf7-7a38-4829-9ff5-25dd84a0cf21</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2131730-8f8c-4127-bd70-eb12a15b40f4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2134560-4787-4f6c-821c-b043e769d898</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2135976-c5ef-4d81-914c-0130a47564aa</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2153b9d-b43e-4437-9645-cf0902145a19</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e215a4b1-d865-4c0f-9830-a9f01e4caeec</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e215a886-becc-4578-bb77-c19f1d25fe25</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2172106-ffd2-4164-9c2f-870e7732cd66</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21bac31-107b-4aca-bb61-24a65e24106f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21beb03-b4e5-4be9-bffd-28c70418445c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21c009c-6cfd-4082-a23e-f3e17f9d8c72</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21caeef-c47f-4310-89bc-7005666aa722</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21cd807-5a42-4e1b-a6ad-25df8e559d1a</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21e5039-1aa7-48b7-9cb9-7205f2cd26df</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21fb40f-6410-49f1-84f1-7dc35536de1f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e21fcaa7-698f-4be1-aded-123729fd6e92</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2205d53-2cb3-46a9-8bdd-bcd1f1a1e8b3</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e220f921-c0f5-43ed-94d2-3124cfb0094e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e221cb54-a29e-459f-91bc-1e3fef2d65c0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e221e715-eab2-4872-9f32-67470ac5d380</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e221f981-23f6-4d79-9d98-e61e1ca442ef</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e222e4d6-1a36-4073-8697-eaef79ea65bf</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2251301-ffef-4659-af7c-5fa1beae7029</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2252ffe-858b-4c62-a5e4-78d669670eb3</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2256035-9a09-40b8-91d9-0af1ab8293b7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22595a6-53dd-4a62-a1da-98a07867990e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e225dab5-15cf-4676-99e8-f4b6e1a2a3a8</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22617ef-ab58-4e8a-8476-2dc96cef759b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2276c4c-0f2a-44f9-9a3c-1b232292e547</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e227af21-496d-4516-b62c-e62a35a6f3e5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e228426a-2f5a-4153-8285-2f574a1a1044</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e228c3a0-40a1-445c-ab24-e37e55b9361d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2295628-0051-4786-9d4d-d920f2543171</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e229ac21-9a1c-41ff-9eb3-7668a4e52f02</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22c8ffc-64a0-40ff-ae59-3f4944ab2a55</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22ce209-f225-4235-91f4-0e8e2483850f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22cf73e-5e24-4bad-b678-952d142e63e0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22d5ba0-f8a7-4fb0-a3b2-9f8d070c4055</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22dd3c2-fa6e-4d45-9b50-810253e77df0</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22dff78-986d-452b-afdf-d47153c08407</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22e1206-5c9c-4b3c-b320-9ca647ed5082</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e22f3ce9-1e85-4ea3-933f-21b1d6016230</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23042ba-a062-49dd-8678-969cc4659eee</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e230beaa-f6b4-4e66-93e1-c988be60d280</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2315096-2364-4b87-9759-af8860007bd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2315fd5-3029-4db8-b64c-3056d8e6f8b6</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2320947-551d-4cc1-a118-44908e0e95ed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e232403a-bc8e-4a1d-b5c4-e7698088a461</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2325789-76ae-4534-b677-bcb899e0c248</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2345348-3c11-4670-8ac9-8f7d89c88c8f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e236acfe-12a3-46c4-a852-8474cb3f7468</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e237e9b0-ee95-454d-945b-f31639ecaeac</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e238233b-d1e0-4a60-a807-01d535857874</loc>
    <lastmod>2024-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e238bd0b-aefe-4b85-af55-00bae947c911</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2390f5b-52a4-49a3-98d2-f2ab0225b2ca</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23918cc-757b-4dac-832b-2f22c95674bc</loc>
    <lastmod>2024-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23983a8-128d-46ef-a071-321cf605dc15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e239c7a4-e12c-40c6-a848-81aefcf090b1</loc>
    <lastmod>2020-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23a1039-4515-4e26-96b7-d5f87cf60889</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23a64c5-190b-4e01-a661-fe2b8e58767c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23a6d60-08ae-4a29-8d02-39c77cf85332</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23a8f40-8b7d-4eef-a8cb-c29bcd380778</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23ab9c4-4a8c-408c-9186-d60035513b32</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23b08ab-aeb9-46d3-9bdf-f9890d91c98e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23b9c08-2f49-472a-95fe-1b430012d7d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23b9cca-cb10-4980-bad0-0eea55be8105</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23b9e68-91d5-4522-9464-cb7526343a02</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23bfa13-0f59-47fa-b921-b7219a4bb4c7</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23d1e42-cd18-46ab-ae7a-fc190383c064</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23e7f14-cad3-4963-b101-f0b02ada95e9</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23f447d-f51e-43a9-b143-1c0d8fcd775d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e23f5591-85b2-4d14-9ae0-1d2c2d76410d</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e240018c-c97a-464f-8c90-de5de8272fa5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24018a5-9b2e-43f2-b183-99a35e6bb915</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2408122-099f-4644-afe6-11252606d758</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e240ad03-2463-4a5f-9e05-abbf3f0d8ef6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e240f4b5-bb86-4db9-a42b-f163b7f2e13d</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e241666f-79c5-418d-9c7f-33eff0f43f29</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24230ac-9fec-4097-a534-9ee929325dbd</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2426ae4-72b6-4194-91ca-7a1f343c351a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e243a7a3-417c-4732-bd0a-171faf5e1137</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e243bc10-a3fe-44c0-aaaf-5c1b5d87260a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e243ed3d-2e2c-443a-8e9c-8ad773c4b8de</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e244d82d-14f2-4cbe-b7a0-8700d103b7d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e247e84d-271e-43c8-ac45-9db62005755b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2486819-7f50-4013-9d8b-bec63fbb2386</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e248d058-1c56-45c0-a757-bf0cc74a3ae5</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24b310a-bf71-4ced-94d3-59f8405da4d0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24b42cf-f8ec-41d5-8ea3-336c9faf2bd1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24ba05b-f27c-4563-b518-855a30c9a6a8</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24bf2a3-e478-474b-ad6c-e010be26b0f4</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24caa25-7644-4941-b1f5-c85beda7ab2b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24cbbf6-6b4e-466e-b95b-bd6f6a5fa1bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24d649b-6cf7-44f3-bcf9-7b184074ad1e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24de667-46dd-4d20-929f-371b548ef39a</loc>
    <lastmod>2025-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24f0a76-f9b3-43f8-8b0b-52d7c2eb564e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e24fc6d9-1112-4482-84c0-96c636c32345</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2503be1-c7b8-4f99-a7b0-23ef4cdbbf34</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e250b62b-f22c-45e2-b947-5d7ed3090cf4</loc>
    <lastmod>2025-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e250c1bc-4708-4a9a-a23e-28b1674b0c2c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e251772d-e083-4c58-8aac-49e4123cce54</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25182cf-f7d4-4336-aeca-8954d7938d47</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2530d4f-d809-479a-92e5-eee6ea2174e7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2540e0b-fb5e-459f-85d7-f45c8292dccc</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e254e51e-9bed-4187-a9d6-d239a0dd6df9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2563b0e-4c58-4320-87b2-60fbe2a5882e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2563e38-f395-4b43-96a4-c22b21d63991</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e256d1d2-adea-4cbe-981b-11684bd68199</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e256eaf2-dd51-4d74-9559-48242aeb92da</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e257c104-aae3-49d5-a4a6-5b57939c56d4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25845e7-bc0c-4d18-a3e7-fb166c683f08</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e258e81a-cd00-456e-a7c5-8fdcedbcd96b</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e258ffde-4083-42f9-9f60-01963d7ea3aa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25ad303-e41a-4646-857e-c284da96a7c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25b32a0-fcbd-480a-8a75-94a7bcab5e13</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25bf21c-8afd-42c2-be25-5ae3d77a0e1e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25ca9ce-cf10-420f-a5a8-e7e7d0f35639</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25dc2e2-113c-4ef6-9f29-3d7095c52f22</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e25eb400-4a94-46b9-8d33-3e6bc8fd81f0</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e260f063-0a5c-47a2-8c9e-93ca8ed555c2</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26191c9-1327-4dc0-9286-f2008d46e225</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e261d6f9-987a-476c-8fae-4f01a7cd8e36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2632532-4143-4a7e-8524-5fa8552cb277</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2642ae9-0a60-4d01-b5e5-b8dc97242401</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e264a50d-d328-419b-a3c2-c3ac69c09e58</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2653362-54dc-4dbe-8263-55e416b7be4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2667338-2463-4445-8aff-8fca10dd0791</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e266e6e7-934a-465f-8456-21151a84a762</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2689751-f058-4999-8eb6-cd0f18abffd8</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e269296e-8b52-4096-b262-54c2d5b0ec7a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26a476f-9ef3-4005-88c0-6d302860176b</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26b0de9-3a44-4445-904a-fd78f15ae49f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26b9cf5-11b2-47b7-911e-706c50ba46c6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26bedac-5290-4577-bdbc-4a7e4c22fb8f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26c6e10-f67b-47fa-8584-d4f79b368de7</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26cab25-572e-40dc-b00b-c8a1e3c5ea68</loc>
    <lastmod>2020-06-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26cca00-94c4-45e8-8d34-42ecb2019ae3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26d497a-db99-4d64-92dc-eeeea1093982</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26e19d8-d897-448e-b90f-0a0d9b9d3f50</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26e5caf-d062-4337-bf5b-2421555100f5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26e943e-f548-497d-8f55-478a1cddaf24</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e26fdf8e-a435-45ac-9812-ec1fd4af1a05</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e270a21b-8e1b-477f-9fd8-008bab4e421b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e270da7f-1bae-4c50-a970-a22c904bce17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2712385-589a-43a2-bfe6-bceb9d0d1748</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e271ba59-68bb-4aea-a885-e7b4a4cfe175</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e271c30d-7fd6-4830-8f57-86909febabf0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e271c393-b181-4455-be8f-07eb655bac9f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27255a9-639f-482f-8b51-8916888a53f1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27272b9-d047-40dc-a8b1-66c973d888f4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e272b4f0-b75e-4ff9-b0db-4b6683d90280</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e272da76-314e-42c9-a85d-9846f8eb89ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e273f38b-e509-428f-882e-5287fed36d52</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27416fa-7a97-41b6-86aa-cab4ece0bdde</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e274647c-0590-489d-abba-73edf8508b84</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27784db-42bf-4329-880d-70f65c50efc5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27799b0-ac1b-414d-8134-8be3e90832a4</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e278a4b4-bf87-452e-a6b8-b2825d405bf9</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2790692-89df-42a7-b2ec-63fb445ade91</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2794ab4-e5b1-4335-8b21-77ea73c5d185</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27a2d21-7692-4629-8d35-5f7b2e2ff21c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27ad1b6-d572-48e6-80bf-57dce3c95cfe</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27ae58c-6205-4ed6-b4fd-79432843f582</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27bd1d6-1ee6-4fa5-b3e1-aa2c8828bff5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27dd19b-9d36-4c82-bb0d-6985078e58af</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27f3465-81f5-472c-8c19-e05a56e66409</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e27fb902-1e5a-46d6-a0b3-2dd2245a9317</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28151f3-0dd6-4632-9c2e-16810b006094</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e281f45b-417f-4f6f-b11d-8cb5646942ad</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2823125-f7dd-4bda-8dfb-eb8f419079c4</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28263e0-c2de-4ec0-b61c-816bc3b43574</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2826f89-e6b6-4256-8dfd-ae9dd6381b5e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e282b7c7-beb8-4295-980a-849a62ed6d18</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28323ca-9262-48d0-bddb-a54e81f06673</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2833a6a-ac8d-40e7-a748-1bae9ada6c67</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2835054-b159-4db4-b192-0802313b2b45</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e283562f-35ad-4003-8ad3-ddab697aa269</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2847427-f216-48d1-90f5-4d51eb28a44e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2849f1f-1a43-4c68-86fd-fcc77ff5d5e4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e285b3c9-0b00-4f8b-8522-cb85c8d9bba0</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e285ed3f-82eb-4bbb-833e-a58bd8c9356e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e286df1b-efea-459c-8039-fe921e12abd4</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2871900-9c47-44dc-9925-da58f0ed713a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28839ce-30f7-463c-9ea8-5ddf9acb2f1b</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28989b5-4a5b-4544-bbb5-c2fdf9b7aff9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e289d6cc-58b2-4150-963f-df6fe4bce484</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28aa2b9-5841-4186-97ca-b154a6864464</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28b932d-16a2-4cc1-a7a7-bc5fa1a7bf83</loc>
    <lastmod>2022-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28bbce8-3713-4e9e-ad83-7d7591650930</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28be84e-e7f6-4b35-8e26-9b7acb93d5c0</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28c50b6-9a0e-44d0-8a29-8ab541658dd9</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28cfe0c-da20-4224-90dc-96075c979cea</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28d9266-ae11-4b3d-9d4c-8bab719f1ebd</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28dd90c-28e2-4445-81a7-efdb6075ea79</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28ddcaf-9956-4c0a-8591-38502a5fe060</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e28e8dd5-ea01-467f-96a6-544b65256be3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29068df-00b7-4223-a944-6f441e85926f</loc>
    <lastmod>2020-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29068ec-bb52-4f02-8dbc-7bd1db4ef731</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e290d236-db9d-459e-b83f-bcddf65b1e4b</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2918010-82a1-4bb4-8a3b-f8ba9eacf91f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2918c70-afb2-4530-bdb7-116863b6f408</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e291af60-12a8-49de-be04-b35c904cf6ca</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e292003f-e90d-472a-8a2a-cb3c1d558b36</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2921f29-96e7-4dc8-a21e-93451ca0ba3b</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2936f28-5bc2-4557-af6e-749705c9d383</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e293fe2c-e080-4f1c-8645-b3dcf7d1fad7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e294600a-d947-4973-acd8-c9067355f36f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2948d7a-6603-47d6-bc10-195db9d2d1ee</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e294c01a-13a4-4aa9-b0db-d1638d9e49c1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29893eb-a538-4423-bc93-cae0322f9593</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e298ab4d-1550-47ab-8f28-d3ef185f0b47</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e299ceff-6bbb-488f-88e7-590e53a05e99</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29a2d79-8327-440f-a41a-90f235b3d2a5</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29aaf93-8d3b-4d4c-9eae-d64bd28c4d93</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29adfd6-7b46-4e90-a2e8-8ac2c8ddd272</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29bdad9-9fa1-481e-bfcb-b110338248f8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29caf99-8f50-4d2e-8ccf-41dcc730d189</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29d278f-491e-4258-85df-d7a320c32951</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29e1c96-77f0-4640-bcb2-10f4b7a46926</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29e30ae-2573-4fb1-b7fb-9d6f6962efd1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29e3aae-c3b1-4834-8ec2-a72c51d0df0f</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e29e61a2-99b7-4a86-9f21-b5dbb9c97ede</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a19539-295c-48c8-9080-899df175085b</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a1c080-699c-4d33-a58f-c100d262b369</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a21e39-8922-4f63-8dbb-5b70ab9fcc5a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a2ca07-2308-4c1d-a176-6d608984ea77</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a368df-be35-4d62-820d-f73565eb7dd2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a3ff94-6874-4d64-b672-fc9f47c6fc05</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a41d48-1e86-488b-929d-4b2e9036b70b</loc>
    <lastmod>2021-10-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a439ca-6670-4259-9d84-2ce5f7ecea9f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a43e92-69e0-4638-8415-ebe0ce2dc543</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a64a4e-8ab8-41d8-a875-b65c2d466ca0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a706f2-bd32-44ee-9107-be7c488d9bac</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2a7ecd4-577b-4e3e-b321-6ff09ab719ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2aa7fa8-d1a2-426a-a158-af806b01e33e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ab79fb-c832-4c37-a8f9-ff39f812b595</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ad4834-3129-47d7-a3e8-54f886694e6c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ae5533-3f22-4104-a4a4-f34e51f30062</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ae977f-9404-4bfe-89da-c9561582198c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2af32f7-88fa-40bf-9fb6-8faeed226c69</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2af44be-283d-42d7-8544-b8a3bb977248</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2afc035-cf43-4fdf-a852-f07177ca4b16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2afde1d-b951-458e-ac41-3b23975efd73</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b00d1e-c92a-403f-982c-b9e6b1144b37</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b06eb7-bb3d-4b33-9993-9f302de330b1</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b08a01-ea8e-4980-b771-a05c8e3f84ce</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b0f40f-210c-4b54-8549-2f537cb5ab54</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b0fb76-c826-4a1f-9b71-16d79ed53e8f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b20b2d-c9a8-4e20-bb64-637f089cbd46</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b22f10-3d55-46bd-a793-e8d0895ce682</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b26d31-01e6-4bbd-9d52-357b27ebcc3e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b28d80-01ba-4b5b-bc14-5f8f002f2379</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b3dad4-8889-41dc-bd33-92ca813901af</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b4cbb3-268e-4e2e-9bcb-11c128eaa00a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b4e6c7-fd85-4f8c-bc48-3981ac26ac8e</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b55876-93f0-4d75-989e-49b6129bbd48</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b5b5df-0911-4c30-b112-94d604aa89e9</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b6513d-5cd3-4048-b110-d5dcbb80545b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b7925b-29b4-4a29-bf46-d999105c3b5d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b7bd57-31c0-4e0e-a32d-0ef6adcc47a7</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b7ce99-bdec-4c79-99cd-e3b7802e79ea</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b7ebfe-9fe8-4c84-ade6-874d619511f2</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b81a17-9cf1-47d5-9e0f-a85b2c912bed</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b95662-dbd4-4e66-a461-2d5f83b3943a</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b957c6-1e7d-4370-a779-b80e6383294a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2b95a1b-c274-41f2-afec-5a7776fd21e9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ba244a-b6c5-4472-b890-1a110d493a16</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ba5369-fb34-4a74-9d83-0ff9c91bab6c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2bb61f8-e2c0-4eb8-9873-7dd37c13089c</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2bc4cdd-5294-44ac-9f3c-2b18bd530467</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2be7508-ba8c-4590-b4ed-a4c731c0de5c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2bf0464-a134-4509-955b-f5b2109543da</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c019ce-706d-4e31-8808-781c28ac9fec</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c104e5-303c-4f5e-8aa3-f00d38d89687</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c14c77-a154-4670-b0b6-01dd1a1fb6c5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c23ae7-57d4-43de-b908-dbb73f8e5a4b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c42c0c-528a-42f4-a03b-55b510c4d122</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c43117-01e4-4564-83cf-e9779558d34f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c47527-d68d-42aa-9f37-792bd528af07</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c4e467-71f0-4c4b-94c8-0eedee693807</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c62439-9edc-4144-9198-3c0cc3913320</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c6c0e4-5cbf-40ce-975f-8a98624a79cf</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c7806e-11f8-4c1e-aaba-baaee774faa8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c79045-e6dd-4d92-b063-86cab79bcd09</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c8ccfc-1933-41fe-bdf0-1002c3574964</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c92e31-b7ce-4306-9279-15c3a3b1b637</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c968c9-9ce9-4583-b7ee-edcebe6e9b07</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2c9e07c-ebc3-42db-962f-fe2755728acc</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ca979d-1097-4a55-b091-68c18f68f317</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2cb057e-3e40-4243-b0fc-073555d28006</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2cb171f-8092-4687-b6f5-02d6ff70e8ac</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2cc00ec-a429-45cf-866e-408bd098f4b5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2cc8c44-cdef-4a01-abdc-c4ee90c8519e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2cd46f6-eddf-4d17-a8f9-cce810209f26</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ce96fb-8087-4b0a-8955-b230c115ea0d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d0e61b-f9e6-44fb-a541-aa7bf74f82e4</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d46e71-1e5a-427a-bce8-a2a9797329ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d550fe-9cb5-4123-a5b2-293d34a76263</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d57f01-19a2-4f29-98fe-8181ce376a76</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d65968-5c74-40e3-b40a-01eb3dd12e61</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d78b1a-b76a-41f6-8da9-82533badce83</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d7a75a-3845-4da4-a145-f4368b3b9464</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d85618-a697-4e7a-b4de-82a29f7b5f2f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2d90e0e-50e4-4d73-a1f7-18d1b3b4e1e2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2da0b0a-3bed-493a-8f12-f9e7250beead</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2db9707-a1ae-4771-b5a6-2d55441d57d4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2dbc11b-64c8-4cb7-b97d-aca4457e9e6e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2dc0126-c2a9-4ede-8e10-63d78039b5aa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2dd0a3d-79e2-4b5d-8528-423f15ea7281</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ddccd4-2996-4917-9892-61eeff5d4b5e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2de23dc-a84b-4f52-8f40-3f2b6e6915e1</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2debdd9-201a-4bad-bb7d-0a460a8b6723</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2debfc6-0bfe-482b-9a87-3182fd03d3c2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2df1190-dde2-4f90-b870-ac2ecaa1b4fb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2df48b9-56b1-4fc4-830b-f0d35efa725a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2df4c5e-f20f-45f8-a4bd-ca6160e91779</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2dffa76-4e9e-4ac1-8c09-96867e2646c8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e09a44-c424-4d8b-b833-611467b4c2f5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e10562-e86c-4908-97b5-90f2a9fe21eb</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e1a5e0-8939-4291-9582-2da9333969c2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e1d66f-dae8-4338-a2dd-87490171b8a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e32497-308a-4dad-8e9c-d83402cfd61f</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e41302-b2e8-4d31-8199-a68ef93b833e</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e4d2c5-6a28-4ca9-a361-748d24e6f393</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e5bee3-a7a9-424c-9928-1b563c1535e3</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e71cb7-80b4-404c-97f2-46e76f5a5bcb</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e7b022-0f89-40d7-ab48-ee78c9ccd579</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e7fe73-5e9a-4588-aca8-d27856ad0057</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2e81e60-ff64-42a3-96d4-0d8e0710a9a6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2eb4309-a995-4c3b-9075-cf04b47e2ca7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ee5012-341b-4013-8e95-e3296a9690c5</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ef655a-f364-4de1-b387-26aa3def0c88</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2efe990-9001-4ee6-b883-ccf25df8a8da</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f11219-9bd5-4ae1-b732-0fe9177a50b2</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f2a3d8-54ce-4599-890a-fffcbb027ea0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f3a72b-e775-410b-8142-d162638ca144</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f48297-d6d6-4a7e-81f8-1483962b1ac0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f53709-870b-450f-8b4a-556e3f03b14c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f5c98f-5e2d-43cd-bb01-721a1cae6195</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f71105-a647-4803-b859-824b7894eb48</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f759b9-a6bd-47f8-a2cb-e1473db91755</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2f7c5a5-504d-4630-bad2-fd138fac7db6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2fa9cec-3bf1-4722-af7e-6c2875e7ec72</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2fb474f-31ea-4ca9-b2fa-f272802afd9f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2fc7f99-7e79-4b7e-860b-23d096dedf18</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2fdbb1f-2cb3-4e41-ab28-724fa28fc3f9</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2fe0834-06db-4a09-b158-284373c3c9dd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2fe95f8-d8bb-49d8-958d-14cd092a958f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ff5d4d-cc57-4a0a-be03-63a82661d480</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ff7d59-24d2-4475-8579-01b67c0b6c24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e2ffa498-9c1b-4a40-8236-f19d89c29498</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e300e9fd-d8d3-4974-a9d7-bfc98437d91d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3015044-e83f-4367-bfaf-a30810c36a2d</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e301684d-892e-4bee-b8d9-fc9970c92e69</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e302f686-cbab-4dbe-94b7-96ef03fe909c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e303a257-1345-457f-b5ee-aea499c38289</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e303c9b8-9dc5-46b7-b98b-09034dcd6cdd</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e304826e-a51f-4038-af04-ea915555b980</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3051ba6-3bd9-4b61-a6bb-e64620bd5037</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3053929-684f-4ca2-ae0e-28458e50b85c</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30748f7-7f30-488d-8f30-cac449c3c4ad</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e307cc24-69d3-44b1-9834-8b7036929600</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e307d9ee-b4ca-4869-8d54-85643dced7b4</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30809bf-a8a6-4c7e-b66e-ff41c2078c92</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3081af4-8524-424a-8420-eaca4af2cfe8</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3083ea0-8a59-4892-aac2-e085ae6358b2</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e308c707-6982-41ff-9adb-58a84b1d3455</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e308d928-ac3e-4639-951f-32d7e7e6e8e7</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e308e66b-d56f-43e3-a720-a8ab24a40a81</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e309157c-aad4-4135-9ae4-a856f91c4085</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30a1aa6-434a-49d8-9641-d18ac8129b1f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30b3d89-6bef-4107-a590-611b0f07cf91</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30b4d86-08e0-4c0d-b928-ab1e119d64a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30e99b0-e6da-45bb-979d-9836a062c390</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e30f2475-72f2-4c64-9501-dd42e1ac4658</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3106141-4431-4bf3-8ef0-e688e0c711b1</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e311906d-1923-403e-b5d2-feca4b621b39</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3128c36-11d7-4777-9689-27bb52ede5f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3137096-e19e-441c-bc13-7eb9f509108c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31472e5-bffc-45d8-ab66-83f6f6315495</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3147a2c-fbed-4e35-9033-9a16b7cfed03</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3153b32-f992-4267-8e67-6ee58279da2f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3155475-8dc5-4f10-83aa-517ee6193124</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3159364-d572-45e1-a3e9-90dd5a24d515</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31598ae-e438-49f8-9704-fbd054730a8f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3167032-8def-4863-969b-3aabe5d228d1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3190023-4ef8-486a-ae17-50b96d37a91d</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e319bdee-c4a0-4bf0-ab27-220c0d398007</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31be471-8d32-4120-b53e-cf28ca1f656a</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31e099e-8685-4cc8-9d49-e1f6dc70ec5b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31e22c7-7195-4d47-9f49-ea089a3c31e5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31ec556-ab19-4da3-ada1-f0343e391a9a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31f1cc2-4e4d-4972-af06-4d4962f8df3f</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e31f8a63-e662-485f-8a0e-4648ad6e57f3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3205d00-1da2-49f0-bab5-5eb0c674002c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3209139-b6d9-4787-bed1-b1f96aa98e93</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e320a454-c482-40c3-a7df-af2299daef56</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e320b135-3e40-42b2-8cfd-700209dac71a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e320b8f9-d26d-4af7-8f66-25f3b79648ab</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3232c61-4ae0-4634-910e-4491661e8cfe</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3234e7a-63bf-4e86-8183-bae229aeb122</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e323668b-f2fe-4496-847f-66fb6f929a19</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3242519-5de1-4da9-8a33-55e6e6c99cde</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e325e93a-aad5-4fa0-8cad-f5f95dbc648f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3276d3c-6bb8-4150-8efe-4782ee180f7c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32783a4-0046-46cd-9aae-8fa509cb9a5f</loc>
    <lastmod>2021-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3283181-a50a-4e35-bf0a-d4075de94fe0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3283d04-e9e1-4ed5-bec5-808c832a7f1d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e328709c-bc3a-4384-bb1b-1e44bdd264de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3291a01-ca4d-4b31-b2d1-288cd9fdbc2c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32945d8-4763-4dd3-ae15-dbf07f78ff64</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3296a1d-8d9c-4162-8d43-e25d0e9657bb</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32b2d30-2f96-47b6-90b9-807a1bb3b8e2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32b51e3-8b4a-4c9a-b3f1-f9e193f010bb</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32b5b19-c231-4459-aeb6-86aa8213f998</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32b7506-0087-4226-a626-b9b1bb4f85f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32bee1e-b5e4-461d-80c0-81274dd4a117</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32c4d5e-16ce-4b96-ba76-ba16579db8a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32d5645-7bb2-4246-9e63-72bfd9155a79</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32e5350-1a0f-4510-bdd1-629337284584</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32f958d-d172-4f48-85d7-a8ad888639aa</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e32fbcf3-f527-4b85-8fea-3b710cc88120</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33092fc-3974-4182-9b24-88fcf89ae60d</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3309e15-8614-4716-a94b-d9f5c3f793e4</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33179b5-41e2-4b4d-aa01-9502a2b479b8</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3319c7a-11ca-4cfb-a9e1-c17c2f537235</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e331d56a-51ba-42ec-bef0-536f98801c5e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e331e336-cb8e-4ccf-9f18-70a18bd18243</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3325c17-d97e-45ca-b6e2-2bf44e835463</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e333967d-abde-4af6-8b24-f71a9986e3d7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3342899-c20b-470d-ba31-189837eccc72</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e335379d-a3a0-46a5-86d6-689a3ae6520f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e335a64e-0f31-43db-afc3-3885b10282f7</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3360818-5988-45b8-82a7-719eded635cd</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3364cb7-858c-47b3-a275-bedf5ea67040</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e337b75d-0ed6-46ba-bc5a-4a0c33de8ab0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3386803-a98d-4115-92a7-ab881f922463</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e339fbcb-a220-4961-9690-1232b604c6c7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33a0ac6-1666-4672-bbd1-266161c738e4</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33a768a-e617-494f-ad91-c2baa7c409f2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33b363a-e92d-49ab-8ad3-8bed2778cd10</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33b7221-3315-4415-bf6d-e16099705814</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33c3314-7125-424b-91ad-937bdf1ab91c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33d5f4f-d6d3-4e10-850a-cdd23ca8b3bd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33f3530-0299-440e-9257-d2ed4cb8174e</loc>
    <lastmod>2023-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e33f3f40-c15c-4f40-bc62-76ecacce6783</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e340ff94-4dd2-475b-b073-85001b76a6de</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34260e1-5d3d-46a1-8ae2-589c3c34f024</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e342b919-35fd-4009-9041-a99f2fc21c42</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e342cff0-aa39-4552-80db-01c030be801b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e343655a-b36b-4b88-aa8f-5c7ff86a952f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34400ed-7f59-464f-8852-492702fbd6f6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3440841-92d3-45f7-9c10-621ec5d4685f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e344905a-e8c8-44d5-b866-de9b508ac5bb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3450533-068b-4fbd-a90c-2be2f611f5a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3458393-637d-4aee-8d47-bcf0b7066923</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e345dfe8-c1f3-42a1-819a-8a910a2089ae</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e347cf9a-1d3b-4c78-89b2-d3739654f145</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34915ea-9720-49d7-afbc-fd66a061e3da</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3496f94-ad65-4c76-bc42-efd0d3e90a8a</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34984f2-a869-4d5c-aedd-236bb481ed5b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e349f414-5b8a-4b0b-9cbd-10f79121ca4e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34a74bf-230b-4379-a96d-c1ce50b6e558</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34b6612-0288-4ba0-b831-bc74b9b22317</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34c7b81-e33c-4af3-b8e4-db91b331d6db</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34d9034-15bc-4728-94f7-fe1c37a1725e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34e5e50-38b1-448a-97b0-1e9c98740d76</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e34f5964-cf13-42fd-a502-1950e0bf9bd5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e350479f-4f4d-4c19-9c14-7bce37cc01df</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e351104a-d6bc-4604-84d0-42b8c977286a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3511d34-5ef6-4df5-8c1d-042ff7f734e1</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e353a726-4d58-4344-a422-d8cda0263dc1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3543098-308b-4728-9d7d-33b50193e1e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35555cc-42db-43f3-a871-d47bcd1d48c6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e355e1a2-b0d2-41bb-947b-f2460020369e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3563e9f-2e69-4b7e-ae14-57107267f7db</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3571b79-5594-406d-b72f-cd95b450b9d2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35767fc-9e3c-4b68-98f1-548aefd0ba0f</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3579f1e-52e3-461b-a0c4-7b0bd0c79d3d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e357b25d-f4f4-4394-b8f1-f095bb7e1d20</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3591e23-2400-4464-b351-a41bd7249472</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35b1af9-daa2-45e1-bd57-4fa427ceca2f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35e01b5-765a-453a-a27c-75ecbe97ea37</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35e861c-2d69-4e04-8244-ef40057ac675</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35ef369-9eaf-4213-aad1-8592bd0134d8</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35f1e8d-5eda-40b7-a36e-7e20c30a6f2d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35f8c83-a966-4375-b0e7-432a6704d280</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e35fa54b-0cb5-4627-8af9-ba91320ede9e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3621262-c503-464d-abd9-f1fef07b76c9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3624412-dcd3-45b2-820f-7d754574b61e</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3633f7b-332b-4a70-85bb-a435c33bfc16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3639004-782b-4735-b44a-31db1c2ae218</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e364416a-bf11-4b30-92c4-22eb0c837214</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e365429e-15f3-4fc8-bb9f-83e09c45a168</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36709d1-b2eb-45b9-b108-a503a2d87c9f</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3675319-54fd-4f98-865b-c5bc79a1e141</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e369a83a-9cc3-47c7-b836-c7a21164526b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36a2287-8586-4c99-8f61-d2c5d2f8b0d8</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36bfa82-7754-4218-a26a-2a5e6291aef0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36d3441-51ac-4c3d-9ecc-9d76bf8e19d5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36e47c6-911b-4bb7-980f-aae1d9eb5e01</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36e4ba1-3dfe-4b23-a90b-8ad405cbaee1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36e671d-fb50-416e-b8c9-73c0e846d1e0</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36f74c1-f4a7-4486-abc3-3f328c08642f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36f8da2-70d5-49ba-93f5-652d75aed29d</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e36fb0a3-0bcc-4f4a-b404-7bae0d1fc2e2</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e370abe6-e5ff-4f07-940a-23ab0f1319a9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e371854b-3cff-459b-a356-856a7f3949fe</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3718e39-5ea3-438a-be05-49877c7b3529</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e371b044-a989-4ea0-ad09-e50f7586c25e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e372b4fb-4ade-409b-af7e-78cdcb0d1c4d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e372c726-ce5c-4678-80c7-67786aa2b29e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e372c9b6-77e4-42b5-88ba-dbade6d18540</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e372d2f8-e051-4136-82cb-d2b73700d981</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e372d5ed-d255-489d-b9fb-a1602f658006</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e372fea6-7fb0-4c8f-b283-d8cd7249d785</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37348ce-ab54-4c06-b528-85ec8edc3dc1</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e374262d-5b44-4d1e-810b-f3d63829ba08</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37466da-7e92-4a07-a263-beb8f6d9c22f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3769bea-3705-4a84-88ae-e8dc1f18cd43</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3769dba-d5ad-4703-81cc-0c25080d2f14</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37772ca-bb61-49a1-8563-4ba5d48bfad1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3781490-9d2b-46e0-86a6-818dae669425</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3782f6d-7f78-4827-b29c-ccf102a371d8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3787a6b-84c4-464a-abc4-769430e8896c</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3798b46-e4fc-4068-bb19-3df4db449e84</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37a27f3-e843-4a15-812b-40b4a334cec6</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37a4d84-e006-43f9-97bf-e88c49fb31dd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37a4e0b-8707-4e98-8536-4be6a4f1d4b3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37a5bf1-24cc-449d-8f6e-6c1175b13a02</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37ab4d4-0a9b-4af0-bacc-49b41dba9547</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37ae282-e5cd-4443-832d-1c105a711251</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37b9eb2-311a-4a13-9b08-947fa29188aa</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37c8e59-5825-48c4-b780-b589756c4ed9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37d42af-c776-4d2d-a2ba-f73a6cdbe749</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37db257-6883-44ca-9717-cbf8143829da</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e37fe064-eee2-48cd-ad8f-cbe08b0df71c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3813392-5749-4748-8d3c-0d23326b0d0c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3820687-b504-486a-b035-2bc8fbd84b36</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38215cf-68e1-4fb2-9033-6c53fdcfff83</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3836a43-f4e9-4c38-ad72-07947332c0bb</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38477d0-567a-41d4-8197-48c8fe03f5a3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3857462-61e4-4cb4-a178-13626e4d8283</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3858ac0-cf5a-44bf-b690-a55c187d0057</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e386261c-7c8c-4f07-bb5b-94aa7cd826b0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38694a4-1255-4dd2-8478-aa2bbc0648cc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3872b69-9cc0-4c9a-812e-e347aaa7ac73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3891d17-ceea-4c27-864d-99029f07f296</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e389b400-5432-4304-82ae-463fd4ef53d9</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38a7852-7603-4a2b-8630-35657b758200</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38aea2e-ebe0-454f-9f36-f35a57b8eb72</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38b2b91-9c02-4826-94a8-6340738c3789</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38c81d1-922f-4a8f-bf9a-11f712eff4ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38caf10-6daa-45ae-8ec8-bcb82e5bd161</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38cdcd2-20d5-4cb0-9de9-a3cfdb5f5a37</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38ce9bc-b2bb-4886-b44d-a1c1ac94fe13</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38dae9b-aad7-4d75-866e-44246aa36ec6</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38e0d67-51dc-481a-81e0-9a42bcc65ed5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e38e1622-f4b1-4b04-b72f-1b0df49622b5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3900530-b060-4934-9024-25402cf109c3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39029bb-6c73-4b02-8c65-82728bad4c64</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3905955-1361-4b11-9ea2-d6a684ce4660</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39253e8-ffee-4139-9adc-4f8fb1708b74</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e392a410-4c1c-4b80-913a-48a7794dafb7</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e392d5b8-3b3d-498e-93d8-88e6ea6ca4f8</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3942c2d-3e6a-4c96-b559-f866836ed76c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3943a01-f8e3-430b-996a-958ade5ac459</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e395bb28-b029-419c-a2e6-4f179da05a4d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3967e24-5d90-4d56-9da5-04590318b613</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e396f96f-7115-4eae-843e-9ba86e0f8dfb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3984f89-7b02-4050-953b-f7ccea728995</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e398d509-829f-4602-ac34-adc4fbfdeb92</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3990318-4780-4b81-a7b8-f8d11e8793d0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e399b034-53af-4857-afdf-5ce0ad7ce862</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39b04ca-06c1-470e-a290-f8098d226e64</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39be78e-5dfb-4c0f-9649-e321d2a44864</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39c059e-6a1d-450b-97d4-7a42013e711f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39c68f2-d751-4a34-8ecb-a2d84a2b5328</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39c8514-4827-47d8-a239-f09dd4e56e24</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39d120c-0b87-4cf5-b2b5-6db1e8031f23</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39e3e17-c8af-4797-8678-7c9aec6bad4e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39ecb3e-6c0a-450c-b144-21dc7b92f034</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e39f2fd2-b915-44e2-9bb4-bb10aae1b8ee</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a01ec3-af3e-4d83-a4ed-aa0fc3047f12</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a0cde5-0a26-42f1-afdd-75428f4a35b0</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a0f192-e31d-4dcc-835f-7565e51e4aba</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a22b1b-0dda-4cce-bdde-c72aceabc9e9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a27932-2bde-4fa5-96e0-59f6a1cb7fda</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a38af3-30e3-421d-8ce6-ed6547a448ae</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a40f72-cbc9-4c7e-95c9-a1e2acef5edf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a412ad-b5a8-44da-9618-c60b41a8a702</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a5c084-4d9f-4b2f-8308-68327b0bb23b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a6420e-44ce-469e-98c4-f198d148f96f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a73ed7-18a8-4648-862d-5ded167d7939</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a83b9c-5863-4390-abb4-6e89fad78d03</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a9b968-10d2-4b5f-beba-b63eda660e47</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3a9f074-74df-4812-a92e-cbf7af13b2a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3aa822b-85d5-442d-aa36-9f4a5b08e321</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3aadf6c-ac05-483e-b9d7-c503bd7c3123</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3ab0f57-9a1b-4189-9c65-34941c9b9975</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3abce77-e276-47d5-a283-3a0a6c6b1736</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3ad154b-934e-436b-a8b0-d0ef9844eac3</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3ad7c4c-c441-4539-b6ec-22f57013da8e</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3adae8c-c0f5-4ae8-81ed-249f07299522</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3ae524c-6b35-46de-89d6-b81eb5eeeeb8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3aed6bb-fe86-46d8-accd-a175617c293e</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3afd531-50bc-4219-b8d4-392dbf262c89</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b00677-c9d5-4c9a-adb7-015aed599e8e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b02f38-1189-4e9c-97fc-043a32a87aa9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b15dcf-ed14-4805-822e-f50d70f0e9ca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b1b478-0181-4296-a1be-888fb8aea0d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b1d214-1c68-4d0c-a2a7-6f1826860d85</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b21c74-77e1-4341-967c-70fbe5dbd97d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b268f9-8409-40e2-9617-fcf93ba98f43</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b33a78-9ac0-49e1-87ae-b1da59c52f1c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b35607-8b88-487c-9ab4-1c3d51f4b171</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b409c4-1eaa-46bc-84c0-ceef22b7bf97</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b4dfd0-a2fa-449e-a904-ca551c6aa2b3</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b56a2f-0ea7-458f-95b0-8b3460149e71</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b683c1-7bdf-4651-b56b-837ed6df226a</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b6a3c7-2d85-4d9e-8593-272fccb966cc</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b6d338-0e22-4996-a88c-f349478149a7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b7219c-52ff-4dc2-931c-b67efa1fcbad</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b7da68-cc33-4f34-b7a5-ba4e0da2555b</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b86924-1f53-4e9c-bb52-f79861dd51a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b8a391-7dcd-4b74-97e3-fa69bf8b7fbc</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3b9c884-be5a-4947-ae0c-69cbd48938fb</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bb3490-c740-4ea3-a762-72306613823a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bb889e-c343-4d28-b739-7fb28fb086f2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bbd754-1e40-4973-8116-404a3f081fbd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bc7f7a-79cd-4b78-a61c-8e46ea8ad7f4</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bcfc39-08fa-44fb-8545-b2ad0649b849</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bd61b4-36a2-44f8-842d-54488fef6e9a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bd76ac-2876-4920-9e02-ef2b3d895745</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3be5120-0441-41eb-bb40-ffcf9cc519bc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bf3d42-5ccf-4e87-8383-689d0894e830</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3bf8b15-8ecf-4c5a-8a70-6bd5b430e33e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c04d9f-8148-4962-9d67-f6cd5785ad70</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c06799-d578-45ac-bf19-b1a39fba3152</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c089d3-ecd8-4a37-8de1-c1b695e5eb74</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c1668d-40f6-4d96-b1f8-d86b2045b01c</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c1e07b-e2f4-4266-8ffb-d5b38cbd6b2c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c38fd7-df91-44b9-a581-7adadeaa784f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c42f28-b287-4d0a-8f42-4cc80eee0f28</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c4806b-1612-4faa-b798-fe87f2a431d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c4c9a5-3064-4bd2-bd75-1463ad669f1e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c504cc-9f40-46b2-ab2f-f46673968e57</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c5de0f-0df4-4225-963e-a3e8b4d19a20</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c67004-eb07-408d-a588-6b460cdda706</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c7aaba-5825-4b40-bd9c-3f98e8094039</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c8ac3e-1d30-483d-979a-095e89618f8b</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c8ca4b-fb13-43ae-984e-99df67b61cb7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3c9a233-d759-45dc-a260-fa31961b528b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3caa8cc-0683-426a-8866-e327fb5cb427</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cafb1a-e50f-4697-9298-ec8dc29b8e99</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cb55e7-3415-4423-a8c8-a90c21542839</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cb5f60-1124-4b53-bfe5-3e685cff4913</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cb7be0-6183-43db-b520-1d4a895c4579</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cbce70-03f4-4bba-a89a-d7a10a0fcfc5</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cc0e95-d533-40fc-8480-47a8502e5687</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cda1af-8694-4b05-b2d4-830556a9b9ca</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cde6fc-6524-49a0-8e43-82524e2da14e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cdf7fc-a7a5-424d-915b-2977caf078e9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cdfe40-eac7-4fdc-980f-20814f548f77</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cf1af0-052c-4e50-952e-f42d3eab4b1b</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cf627e-cdda-419d-928a-73fb677485ef</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3cf8c0d-154a-4fe9-8a27-f8baf7f86728</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d00ca1-7785-4ac1-9a5c-5acebd84e516</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d04ba4-b7e6-418d-86a7-3d3eb145a0b1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d0fc45-2c9d-43d7-af7f-ac9b053883d6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d10798-f5fc-4be7-8d84-5a471532f3b0</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d12d13-b519-4fbc-b431-bef0abdf0a71</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d183df-4de0-425e-bf13-6f055dc805ae</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d1a8d2-174e-4dbc-95b2-d68767fc701d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d1e037-d09b-4587-9791-44775ce3b74a</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d382a5-f059-4c8b-8268-09aaede2e1e7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d3f6fe-c685-418c-8291-62030f639931</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d43ea3-1728-4298-9d29-845bf8c27ecb</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d537ea-382f-424e-bbb1-8a85058c70bc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d61051-5818-4dcf-800b-3e0fd56a3f65</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d63cb4-e7f7-4443-ad08-64572446563c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d6885b-f232-4c29-8ae5-1ebdebcf2c55</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d778a0-37a9-4e47-844e-9b71494ffe10</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d78d2b-b6e4-4578-b9ea-facaa80d6860</loc>
    <lastmod>2021-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d7a3e3-75d7-4bcb-a1b3-79108b7ca16b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d7bff0-9b60-4bf8-a7d2-31aa580d2d5f</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d893e3-5d0a-4001-8e16-b7b9da385bcf</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d8af2d-a001-4a7c-a894-22dfca7bc8ae</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d95dea-e6e9-4438-b064-7b74e9bcac20</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3d967f1-d9e4-4aaa-9123-fd4176334056</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3daa832-6e82-49fb-b587-8173d33115d8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3db4b17-f433-405e-b71f-e52e2ab005c9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3db886f-8817-42bc-a7e5-f84fd1103cd6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3dbb6bd-a717-483e-b29e-c7777d77f847</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3dc33e9-5bc8-4510-81f7-be633fcc96f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3dd126a-589f-4ce2-8652-79cba0cc3a5a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3dd3684-86c6-4c0f-8c0d-ef362854f24e</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3de75c9-8656-4862-b8a0-f131a9c5297c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3defad9-8217-4c61-8971-9783e244a73d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3dfa7a6-d33b-47a6-b9f6-31b8216ecf57</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e03bf3-25f5-4b4d-a976-fe1ce7f7684f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e1cf01-1ef4-4006-a660-bf75f1b728e8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e20e7d-b4d1-409c-bb42-770c2385d34d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e24d1c-efc3-4107-b72c-63678e83f6dd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e2c66f-8e3e-461b-a58c-086d2ef43cb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e2d5af-9a47-4701-8202-686fcee94c24</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e33384-ae0b-437e-8e5e-8a1ed63fc665</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e4199e-41b0-467b-bb32-8fc3b4e1fb87</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e5776c-8fab-434b-a21f-5353295dc883</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e5b602-fd98-4253-8bf3-ee1477584c46</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e5d973-6b1a-4842-a320-dae4d2efaea1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e7b808-0480-4ad5-9dfa-83670b38f1f7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e7e6c7-e42c-48f7-add6-eeaba2982d52</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e849be-02b3-448e-8d46-5e0598ab07f9</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e84cd3-ea9d-4de9-b1d7-cd2d500cbac6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e8d0e8-a3e3-4852-965f-0501fe7bf31c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3e8e97b-4283-4050-b987-0c033033663a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3ea3c6f-83c5-4b2d-917c-b46f6cb0673f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3eb2397-64fe-4b4f-b702-b18d0a1f64d5</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3edddbc-ee53-433c-9a10-f93e1222e97a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3ef4293-2fc7-4fd3-8009-97381fdb1d6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f02d16-9326-405e-8548-8dc907fa41c9</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f108fa-4d9f-469f-8bbf-5508b1d51d35</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f10c2e-1826-4800-9648-ea23a1c30648</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f156f5-fa10-4c3d-840d-5a63545ff02f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f2dc49-083b-4db9-bbe9-75ffd3888795</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f2fbdb-f193-479f-93eb-781998cb568a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f3830f-59ce-4ea9-a486-1d55fe32fdf5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f4a091-db67-4f9e-bc2c-be3c89308140</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f54d40-8475-4f77-9d71-b44fb2bf52c4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f5d07f-89de-4675-8c66-89b60e21aab0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f5de39-2ead-47ae-b3c8-f6644eb84b80</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f62419-94d1-4c3b-98dd-8020140ba3fd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f6c583-d699-409e-91a2-a6aaab3b78a9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f815d2-2eca-4ba2-a9f6-f63d369616ea</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f89389-7808-4aa2-a5e9-0745a1fb7906</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f89e00-6324-4674-9d3e-66bc40275cb3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f934ee-ef00-4890-81bb-a03822d19a62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3f9d495-1612-4dbe-9150-e4c6bfe6b949</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3fa0600-1cb9-416b-8a26-2f2188656d27</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3fa86a0-e7cf-4e76-928e-3473dc9ee01e</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3fc5e72-fb9c-4a50-82bf-45e12b4a2eac</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3fce750-0cf3-4ad6-a5ca-eb75a20af6c2</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3fda5e4-e6c9-405d-9224-c0fae958e387</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e3fe8efb-669f-4155-91b2-0f2f625cd7fa</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4004776-8eee-4b52-a829-3e86a740d889</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4018737-435f-4540-a728-142f68915509</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e401ae45-333e-48ca-9d83-aabe91a7883b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4030f30-cdb9-410b-b6e6-27900941ac21</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4034cdf-6626-4d05-8b4e-1d4879b7d273</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4041504-8013-420a-af77-4d1201ec5ca5</loc>
    <lastmod>2025-07-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e404b4c2-9954-4e28-a2b7-5276993e5fcf</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e404be41-e9d6-4766-861b-fbc795256873</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4055000-c5d0-43a0-b431-ad1f60adb60c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4065c1e-b7ff-4b5b-b98e-ec40ae42d564</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e406d50c-79b0-4a27-a96a-c1c8a49c5ae0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e406f334-04e5-4b9b-a5dc-ac2870fc292b</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40770ea-e4cc-4894-8709-43078a40d698</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40778bd-e91e-4e4e-af72-a0999f1bf13b</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4089b69-ccfe-48fd-b35b-2543ab85493b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4091310-1864-4304-9883-15c7f98eb1c4</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4098925-1a90-4d6e-b67c-2746a53c28b2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e409b651-c23a-4c75-b655-6b17ec98b59d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40a00b7-f57f-43de-a2fb-68ff74cefefd</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40a85a7-ce28-4333-aef1-0a147a16b26f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40a8ead-aade-4e16-9a66-be3561a51705</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40bb654-a1c0-4783-a12b-4f1bf68e92f7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40bb817-91b4-4050-96f1-158f7f5a3a81</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40c12ec-f1db-4dab-ab17-60afbead7270</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40c5b30-c287-4dc7-bfab-41b641bbc77d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40defda-0db0-4227-ab7e-104e9dcd32f4</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40e2ab8-7a64-4274-9a26-cd1d6d9831be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40e91c5-82e9-470a-a0ef-1689b6dc5bf5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e40f3417-c153-4176-a59d-7305ab15d975</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e410a1af-53c5-47c4-a67e-9a6882ccaee4</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4110a51-c4c5-4298-9985-96355b5f8962</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4114944-b8a4-4a50-b7ae-3eae06fd6de7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4117e5b-3703-404c-a2e3-f7241cd0b034</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4120861-7aa6-403c-99ed-a78552bad041</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e412436e-22c0-4793-aef6-d47569ef5f5c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e413c58c-c0b3-4c99-8ab1-a88eb42d41ec</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e413f8c6-9366-4ed7-9379-696c9cf79806</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4140870-7059-4320-b3e2-341cf3ab554a</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e414b4df-0334-4692-b018-82f403fb0e41</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e415eed8-7ebd-4220-9fc5-ceb8adbbf3cd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4166107-6745-4886-8f8e-f46cf5d29ff6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e416dfa6-aafd-431f-802d-479a9e179546</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41744e3-0593-47a0-808a-9238d2810f88</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4177605-4807-4c72-8057-a8e291aa4273</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4182a0d-ed55-4ebd-b906-d65e353a0fd4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e418a53f-51dd-46f8-97fd-8dee9502e805</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41986ce-b2a2-48b5-962f-95201f7db156</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41ad77b-d533-4a05-9568-f8b47955298d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41b2638-1d83-4de2-b883-3b3e46a3560f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41b6ca6-46a9-4e21-b763-9df83d931839</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41c2d14-6030-4fa7-8865-42b1174f760e</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41f27a0-24fd-4d14-ae98-17a65c84e4de</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41f60af-7c0f-4642-bd69-9f2b1c02384d</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e41fd704-a413-4ab2-a5f1-59096bdc150e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42006c9-7472-4cf0-9360-ba08abaf1347</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4208976-61fe-4010-9af4-5fc7fe9bdfa9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4217d55-9c36-4ff1-b24f-de9faddaa14b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e421f4a4-6474-4aa2-a0cc-f9b8de3d44fe</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e421f715-0223-4358-b163-ccee36fc3b6a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4229971-b90e-4076-8c0a-224efd6b558d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4231d55-501f-44f0-bd6f-36a435a33f8c</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42404da-65a8-4a03-88fe-cecde77e5731</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42448a2-7846-4c0b-a5e4-ffca58bfe573</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4275a2e-9a5d-4e85-ac71-1738d6972593</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4290189-c418-4324-90af-7bc802aaf49b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4298b2d-b562-41f4-a3f0-0c02f2a1a3c8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e429e849-8739-450f-ae4d-5b1c712da2d1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42b677a-dcb3-4a0a-a28d-88cd6595372c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42b737d-8c19-4bfc-830d-e9b108be5877</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42c21c4-b814-470a-a63a-490c178be4dd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42d8f71-59f2-4d59-a937-17473ca5c4ee</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42f16fc-142a-4981-ae99-bee35b8e8249</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e42f4e5f-3a87-484d-95e2-e53672c69eae</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e430008d-5a44-41a5-a10e-5f67dcc28034</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4315033-9fe2-495d-96c5-08a4f76a442d</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4323b3d-c219-4e7d-920e-ed45656e3d59</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e432651c-fc60-4d66-9f00-9d154909ff88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e432ba7c-70ce-43cf-ad75-613daf2c1493</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e432cf8c-0135-4d2d-92c0-313645123194</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43359cc-7ad8-4390-bfd0-2b6b8c3c3264</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43392be-26e6-4dba-9b52-a0b465b9135f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43538bf-15eb-42af-baff-b93077c8389e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e435bc1e-6999-433c-8dda-c76aec50d214</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43624cc-a1ca-497a-9325-1fd4b6ef4f65</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4363114-5de5-4fa4-9c96-edee13eaab04</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4363b51-35f8-4cab-bbc9-37baf440a64c</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e436a6a9-c598-438b-8445-fa62116ba2f6</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4374e7a-805e-48b7-95a5-69647f59bac1</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e437d611-d61d-4f26-ab3c-c23337151673</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e439d4b0-0567-49f7-b882-78225923fda5</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e439de64-2cf3-430c-ad21-ed4e56f70179</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43a0835-0df6-4bcf-8f44-94436b074435</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43a66e8-a8ef-4b39-abf5-bcb2be759bf5</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43afe98-04b8-46e7-992a-a729a984d7bc</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43c4f2f-36b3-4867-96ad-8d6f86ee2af3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43cfd89-d037-459c-8534-168b545c0345</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43de711-6130-4328-9c20-8958dae1acad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43ebd65-6061-4ce5-a56e-b809f40a6b7d</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43ef70e-2f73-4e73-b306-018da6a495f8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43f1299-81b5-4fd5-936c-ff203c73d082</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43f2603-0a28-491f-844b-38e5d9530dbe</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e43f2b37-acb2-4566-9e9b-0410b7498ecf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44235f4-c53b-4c3b-aa47-f011ed76044c</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4423e69-e7a7-477c-b8ef-9a7a1d47268a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4426ee3-a44f-45cd-8a60-cfaeaf5b0685</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4427941-ae2d-46d9-aaf9-bf208cca0e3a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e442fbf7-19a9-4ac4-ac96-8d3b192051c5</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e443abf7-4bc3-4d78-89e0-e7c0a697ed71</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e443bb94-100e-4ab8-b256-d1bca6afdb2f</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e443ccd2-01e6-47c1-9c9a-4eb01fe45444</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e443f267-04fc-4525-8723-8c8996ced7c4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e444f576-49b4-4ba9-a39f-7d820295a963</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4454eab-681e-44dd-acd4-eca3efcf66f6</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e445eb48-61d8-4bc1-82a1-e9efd68b7b2e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4461b53-f5a6-41b2-b41d-304c9854c78c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e448eaf4-8163-419c-9dac-5ef106114454</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e449538b-7cff-4a36-94f9-2ce9ecc5d630</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4496c85-f7c5-401d-b631-c8c7ea8e7412</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4497ea5-db90-4f66-8e61-3eed94352e7b</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e449814d-8624-46be-acb4-5b06bb7d11ad</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4498322-053e-4dce-8e2c-618d2d9f0294</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44a0ffa-b588-4cd1-b0ff-9a3d4c9925ed</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44a2792-ae48-4d2c-97d3-3fb2f4ff85eb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44b2fb3-cc2b-4672-983e-b8d688d39eff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44ba396-b1ba-483b-81b2-dbf4be4a2db8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44c6e88-3dbb-49a8-82cb-31fa9c4bde41</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44ca81e-5f55-4a67-8263-c016dc417b2f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44cba3e-4cfb-475f-8521-55c957076846</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44cce0a-898b-47f3-84e3-2c16cf2d6774</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44d3f7c-9103-4c29-811b-a1472a9266fb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44dac7f-00b8-45f1-901a-5af007ac6d34</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44ddad3-1c59-474a-a160-61b3edfdffd2</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44ef07f-9982-4469-b851-3b01579e2b34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44f27af-7f76-4c70-9bcd-96f8bb1c26ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44f293e-9e59-47df-b6d6-59e3d1c25c39</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44f3e37-47c2-4b21-b9d2-c3737aeb540f</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44f6436-8a36-466c-859e-b1022ec36975</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e44fea26-e7a2-42f7-b5d4-0f6dc5168412</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4526cd1-298f-48d1-81f9-defdd2ff861f</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4533c55-26e6-4e6b-845b-6a7e10858823</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e454d2de-76c8-4515-b5ac-25a057a8620e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4552a05-3162-4be2-a436-4ef91c0e9f1e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4559435-4cde-449e-8ff6-199b7271521a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e456c7b6-6f6b-431c-86e1-adcf244b810c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45752aa-f1c3-43b0-a735-80449a8f18be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4575537-c219-4db9-a0b1-55e1c1ddf4e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e457689b-cf1f-438d-ba2e-8dc2c486cf04</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e457c43e-8bd6-4e19-b781-3f654fc7a429</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e457e277-c3b1-4e10-849a-5049d2d776c1</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e459333e-1197-488c-81f5-f139ab35f669</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4595c7e-8455-43f3-b49b-5db5bf63099e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4596a4d-1ecc-415c-b18b-5f0e5b9ad0dd</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45a31e0-804a-404a-a4bf-974f38019cda</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45a8503-9c56-4e42-be99-0c5e7bf09e12</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45a8e90-314b-440d-8424-3ef07b4a62e3</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45af3fa-50fb-4a0d-8c50-c07273393187</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45bc9cf-50f7-4ee8-a9a5-b632708e80a3</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45ca745-9d89-49e2-8b19-584a5fa5ce4f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45d6218-2fb8-401d-8dec-8ad17fe36472</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45defd8-69a1-49ec-aaf0-d3dcbad7cbdd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45f3524-eee0-491d-acec-e3b06708137d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e45f3a16-d48f-4760-b10d-e50378387ef4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e460886e-5f71-4cc4-9435-2edcd1a2cff6</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4615a6e-4196-4e70-a7df-a2c88d7a05ac</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4616ecf-ad4c-4970-a72a-ddbef1c2fb99</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4618754-1254-4667-9cd6-26b2913a3cb2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e46209f5-69ce-45d1-84e0-99cb143f5bb1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4620fb0-79e2-48c2-8c03-f71f1beb54cd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e462b79f-870d-4bbd-ac5e-9975e9c91f93</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e462d232-d9a5-40e5-994b-e4a1799133bc</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4630a8f-9949-4f35-90f8-87e60dfeda32</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e463987c-387d-451d-9587-98f22eddf70c</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e463bbe2-e9e9-46c7-992a-e7bb8a306eae</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e466026b-b490-477f-989b-c4dde67d5e73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e469922b-f5ab-4f9e-b6eb-fd9826b8f4f0</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e469ce3f-d1ea-4314-87a1-cb90ec6d00c2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e46a6279-bb7f-4b7e-b74e-71d221584e13</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e46cb012-1999-4ccd-a531-d93a9ac53974</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e46d1a31-8b13-474b-9d6f-ba35087cceb4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e46d6db2-049f-44fd-be90-d85a2fe75a6c</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e46f0180-3e0b-4568-84d8-8a09701895fd</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4707c5a-a4e4-4682-917a-893a48d9d825</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e470995a-6861-48f2-b507-5313a21fe128</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e470a87a-80ac-4667-ac61-3a8ff29ccc3e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e470bd45-9352-45a2-8e9e-48b0a73fcf1a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4711b56-95f8-4785-8531-1c5f7982a8fd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4714781-4a3f-4b03-b7ff-8e904340e030</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4720b32-2aac-40c5-a477-30a2eeef2318</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e473324d-03f5-4252-82fe-f35ff53bfd10</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e473766a-19c7-4788-bba5-fea1205abd18</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47377e0-0b97-46cd-88dd-6aff464154d8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e473af00-9077-4760-9d73-91bf59147939</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4765138-e097-48e4-9fd8-431f4629f563</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4781abb-2aa5-40ad-8299-20ec67c97d76</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e479877e-7740-471c-8442-f533a95de994</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47b56d5-78b1-4f7c-824b-e8b35817ba9a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47bc3a3-458e-48c9-aad4-956131646074</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47c64a1-38a6-407f-a700-6db47ed680f1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47ced3a-8a02-4022-aea0-7f2235a265d8</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47e3ec2-9aab-4a5f-8a7b-ae5c81c01ba5</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47e863e-1bc6-4825-88eb-3f19b4648278</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47f49dd-0a31-461f-b097-784b596b82a4</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47f89fb-9444-4c87-83f2-26d895cb854a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e47fcfdd-81b7-436d-a37c-3443ace1c761</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4810714-7758-40f2-80a5-68d0ad5eeef8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4810f41-30f2-4194-ab7d-50390b9a6d77</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4829d0c-8d28-43a0-962a-576eeb48700f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e482a4f1-19e7-407e-957b-c0f920c405bc</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e482d61f-a244-4348-87e8-bf6f175e0b9d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4831931-dc06-404b-a94b-d1cb0251eb91</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4837490-c9de-4f0f-9b61-ebfc088db9bc</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e483c46c-cc0a-4428-932a-d458bb7f53cc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e483f861-2048-4a40-accb-47443bd6ee9d</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4843653-29cc-41ac-9fca-17daf0a6bfcf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4855c52-62d4-49e7-a253-c0624f7e075a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4856ccb-15c7-47ea-b89e-2dbf4f3dbee4</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4857f72-0396-4ae8-ada3-b4666cc9908d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4861daf-a2cf-48a8-961b-07e651d9eb94</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4869c69-dfba-46de-a85e-1121fc5db1d4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e486c8bf-3ba1-48b6-9974-34bbd65b4c9d</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e487799b-9dc4-41d8-95bf-34e64b9ae2d0</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e487c63c-046c-48f6-9847-797e4bdaac05</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e487ee0e-5e10-4337-bf46-1428b7a3a4a2</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48a6269-2003-4f50-9445-c2f0238b7b6f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48af0f5-ab47-4c8f-a180-d18011a63bde</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48b2083-bd79-4815-9fc6-bd9eb3f27afc</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48b2e8b-cafb-4cb2-aa22-e8dbeda6a506</loc>
    <lastmod>2023-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48de625-c3d9-43d5-aa3f-71622fb4cbff</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48ec824-490d-464b-8708-4f84b6744219</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48fc28c-f5ee-4522-88f7-bd8dbfe710ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e48fc78b-f71c-462e-b57f-8a12ab922fbe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e490bcd4-c5f2-4ca6-83b1-947a061adf75</loc>
    <lastmod>2020-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e495ad63-7ee5-4f03-b10d-bb057572198f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e497a513-111e-45d4-a17a-07d050cd7698</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e499a047-0913-41b1-977b-7e4ff29c99ff</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49aaba7-dacf-4316-8689-dfc862a1b2d3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49b5ae9-c6fb-49df-bcc3-051d9dfc0e48</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49b8040-fc9c-4d36-84ab-2e7f902dede1</loc>
    <lastmod>2020-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49bc7cf-a283-431f-ac17-93d686c620d2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49ce39e-63e5-402c-bacf-9c408ea145ac</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49d03ef-b902-4f5f-85bd-105ea6cb73ae</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49d3d25-ec8a-4e32-aa16-934a0414e9b5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49dd937-e7fb-4735-b845-70bf75a8b5c7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49f21ab-bb37-4e11-9331-e01009113ffb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e49fee6f-7535-46b2-8303-d1bb5794bede</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a0b357-d056-4660-9b15-82487e4bfc03</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a3016e-520c-4732-b711-525edf4cdc19</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a411f4-d654-4aac-8fed-24acba38de38</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a450b3-fd3f-4cb4-95e4-45ed2fdd7125</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a468bd-cab4-4e29-a97e-a88c32d13130</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a682e1-cdb5-418b-a122-18f1a7bb63a8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a7024d-25f3-4057-9699-c45cefbad458</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a82791-e9ae-4ec7-9ed8-5e4feb653346</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a8e0aa-8b2b-4c1e-be9b-dc70d75bd95a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4a9a45c-278c-4f21-85a3-86d3ee11e398</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ab5afc-70e1-49e7-834f-6693e93ca480</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ac0ed2-e303-41d6-92d2-3cab51cf22ef</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ac1a90-b5c6-4880-9e7b-03a1d5f3ea4f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4aea2db-36d8-4c4d-91ad-a5831899b39e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4aed82b-76c5-4487-b274-0d9d49774e43</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4aee31f-7b07-4f1b-b046-04a7d5b2803c</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4aef1df-4321-439e-89bd-19b71f54a6c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4af4c15-84e4-4b1e-b6fa-c55bd0f84fac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4afa717-29f9-4aab-b31e-799221b69b4a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4afd13c-a6e1-475d-a61c-3a972edfc660</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4afef41-4bb2-4fc0-9d82-0eee5f76fa48</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b0e080-9f2b-40c1-89d8-7e7cfafdc50f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b0e17c-e3cb-4e30-ba0c-e4aaf3d06179</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b1c448-bf02-4f7d-ad43-cf72fb694ece</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b2153b-5bcd-4f7b-8e79-f845ea2c1504</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b27683-edda-4d7f-b937-b8012c91b59a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b413d4-dca1-4cd5-ad5f-f8c56ccfa5d5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b41e56-50af-4d05-842a-a66635bac84b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b4f691-6d54-4136-b255-d191c29e684a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b51d49-aad9-46a0-bfb0-06abcec7da04</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b67c36-8b23-4559-8d59-7fbd7889f020</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b75c7e-0cbc-4a84-910e-024d5ab8241a</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b7d750-c70c-4cae-8104-d5cbfc18168c</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b7e7b3-8075-4956-abd7-8f85b13445ac</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b93645-cded-4eb7-bf66-03d47bc54642</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b93944-54bc-46bd-923f-0ed060cfb58a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b9ca4e-97eb-4c24-9845-fba7e2e5a2eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4b9f194-36b9-45ca-88b9-be31e0744328</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bc7abf-69cd-434a-825c-4c17eea2047b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bc9902-12ac-467a-a311-a4e61d146601</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bd69fa-64af-45b6-b49b-a904092ae812</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4be59e4-c40a-4afd-b57f-c33037b2baa5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bea276-acd9-4b29-ac57-aecdab22a1a8</loc>
    <lastmod>2023-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bef96a-a0cc-400f-976a-45795a15fc18</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bf548d-40fe-424b-9159-63dd6e9ca2d0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4bfc781-fe00-438e-a32b-fcc25136fe9a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c04a54-bbef-4ca9-8b19-a0dc6ae931a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c057a7-55fd-4670-91e6-5522f56970ba</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c08907-16bc-4a28-b032-1fa774ca74ec</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c0da80-c06b-4319-9b0d-1436a5741ecb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c104bb-3149-4034-9dc3-f7d26dd18c2f</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c18d09-be54-4312-93ca-1aff27f3020a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c383df-7b8b-4262-b15d-155715936e63</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c47a67-1c80-4e9f-8c42-a2167e80472c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c578b3-f42c-451e-970c-826e6a6796e6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c67658-0f59-4263-b201-da8896a1e9ee</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c71b79-1875-46a2-aab1-d5bd280e80d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c7e2c9-3679-4a8b-9bfe-c46c3c131577</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c80b5b-5a33-49a9-a291-837a27edda1d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c884a4-738b-4b6a-9d4f-ce53f93131cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4c9ac8e-c1d8-4aeb-a319-75965c92c45c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ca245e-9ecd-4ace-8dbd-b5ab11b8ea37</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ca74f4-66b4-4e51-9646-aafc2f98c7f5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ca9516-59af-45ca-be49-16383b17036b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cb74f0-edbb-4cd7-963c-f925485e71dc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cbab5e-3477-4aac-91cc-e2628d6a6063</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cbe38a-594f-4600-84e0-890b47f38ea2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ccc3a0-453a-4cf6-b676-ebc2b87a3ced</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cd4685-6f19-4b7c-ab42-89a0626c99a7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cd8741-8944-414e-b590-8018968aa8b2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ce1cc4-6597-4201-a310-572ffcbefe40</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cf6b64-0481-4004-9a3c-3567717f0e80</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4cfafdf-05ba-4776-96fd-861c30e6d6d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d01b32-ebc3-4089-ba5b-9c5b37bd659e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d19678-b7cf-4908-849a-dd1f96fa4f3f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d25668-a21f-4ee0-b16a-3d33f57ef597</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d26ed2-1650-4b0d-84a7-04c88e438a2f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d2b893-90cd-4c7b-8930-d9cc72eab9fe</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d2df61-7b0c-4442-a1d3-b3ffbe5bbee1</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d3fcb5-11d7-476c-b185-3de9c1b8f531</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d443d5-b6bf-47e0-8c08-529545b18ddc</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d601c7-b99e-454f-b4d5-ba9ac78eddbf</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d643ba-3f28-4395-a459-307c69dc5f1f</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d65b45-43e4-42fe-96a5-b88244a514d1</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d7bce9-6cfd-4509-82bd-2c82c410342c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d8fd0e-bbd7-440c-aba4-b239b69e034e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d9603d-fbac-41f1-b569-0299bba126fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4d9e918-2fa9-44fd-8385-b1ea8137bd05</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4da2472-3e7a-4406-9088-1ab5df05fa98</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4db0dc3-8610-4875-a162-94869f8661a3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4dc1e89-963a-497c-9008-38829067d3b2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4dc54c5-eb38-4118-8b6e-869b1422e40a</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4dca325-5811-4537-b434-adcae9419c14</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4deab12-cc56-4aba-829b-99343557ab09</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4df31e9-880f-4412-b8fe-22728dfb447d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e001ef-bc8e-436c-8202-4d5ef554cf29</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e0a98f-1a5e-4b24-ae72-ae7db31fc6e2</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e0c7ea-a901-466c-af78-c8f5f2a84337</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e28b2c-0873-4448-aa4e-fd3574f058da</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e5c197-d955-422c-b0fe-02528c4f24fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e60bea-66e5-436c-ac74-e0e50843afb3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e73386-5858-4145-9a70-aa2bd0729220</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e8f5bd-9d0a-4ee7-8f1c-7fca1a2115a3</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e935ba-50fb-444a-a954-7eddfcd3740a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e964f4-7ed4-43b1-b72a-de1dbc765b26</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4e97ebf-cfb6-4ed4-a504-dfca4dc81f46</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4eb0e33-b1de-4af1-949b-163905b0f747</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ec21e5-c5e8-4382-a100-6b5c5e93c6eb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ec9bd6-03b5-4610-a4c8-3df22ffe276f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4eca1bd-d75d-4524-bd1d-fc5521014232</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ececfa-7643-4aea-8001-f5ba17af6a0d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ed2630-0532-46f8-97af-b596ba010e21</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4edccf1-53a5-4a04-987e-ef5249107334</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ede9c8-5245-4581-a016-fc829b8be28c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4ee2e53-6b83-4dee-bf8a-a2843057314d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4eefc3f-24fd-4a05-af05-dc6183323d08</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f16c57-7df7-4400-a20c-3839a293c662</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f237ee-cc83-4dee-9293-e610458ce507</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f2c2d0-3846-4017-ba69-7edf51518ca2</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f31357-d58b-47e1-9952-e8df03bec59c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f53548-7eaa-4399-ac10-94a9768268c8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f5691b-bda2-42b1-b941-b1dfe550edf5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f56d7f-3a8c-4f12-a75b-eb397511f897</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f5c40f-ecfa-4e01-8ed0-601770675710</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f5d3cd-6253-408d-91d2-209ea5aebeac</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f69b9c-4e7a-43b0-82a7-93dfceac4d87</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f882cb-31f6-4db5-91e9-0cedb4cac8be</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4f9db3d-bacb-4388-bd39-329d6ff842d4</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fa336c-e4a6-4a6c-94ce-3f10319a90c3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fb5d2d-a0f6-4a84-a9d0-69a6b1cf335b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fbf465-c5d7-490d-a88c-f9cd7396b266</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fc3158-6503-4c40-8daa-bdb2a6ee0dc1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fc5cef-2d09-44a6-ac17-ec87ed52ba16</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fd5c42-2ab9-4c27-ba56-aae9cb10eeff</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e4fec528-b549-462e-8c0a-22fbe4a55c1a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e500865f-afdc-4b1b-a05d-ef899b0753cb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5008bd7-7f0a-4078-9cf6-b534ea68a01c</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50286de-426e-4bd5-bd61-3fd8d92936f1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50353c9-0fe1-478b-962b-8740bfd3c1ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50417fa-f745-49e6-b76d-577c42c6402d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5061d84-6f83-47c9-aa28-07d524c04895</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e508704d-c8f2-47b0-ba32-e56bba1ee2fd</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50b93f9-6853-472e-9583-92909256799e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50b94e3-9c89-41f7-8f6b-e0820af5c5cd</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50ba84b-2851-4f20-800c-3da5fcb3da4e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50c0665-d4fd-46d7-b55b-b5aeebe584cd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50d1997-fae7-4b82-b9df-a6a4ef9454d4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50d85cc-3b00-4016-9f8e-731f86974d09</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50db630-dbbd-4c6d-8221-3168c08482ce</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50eadf7-505b-4307-8b1e-c52351249505</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50eed0b-d56e-42fe-944d-56c24d251527</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e50f509e-5760-44ec-aae3-3c62356402d7</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e510c7b3-1489-4637-acdc-28102059c60e</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51104b8-445d-42ca-9e91-ddd82bfef0e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5112737-ccd4-4576-8b2e-05b5e576b4b5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e512e184-7360-468d-8ec6-2ed0d64b7284</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51301e9-730f-4e81-8461-884eb579da51</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e513bb16-ad14-4e3b-8a8a-2c8e46f4e965</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51478de-9c13-4f2e-a2ce-260a78d80063</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5161670-2b70-4f0a-b680-9c41a2b0b429</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5161fcb-3a83-4e1b-8326-28273311f803</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5167c6a-5f9d-4dbe-b8f1-42a888c38689</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5167e18-b14c-4eb5-8b33-1b5f319ebadf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51758b9-8516-4309-8b20-e9b3dd4f7783</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e518a667-8e4c-47bf-ac42-bda11b65cadd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51a3a77-a271-4044-8687-74e5bf88375a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51a6ea3-dcdc-4566-b586-972158078e41</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51abb2d-98be-4933-97a3-c3dd1e641fe9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51ad48d-ed20-4b9e-884c-1b0dc7b884ad</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51b3d01-ad91-478d-adea-4ac604e008d2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51b8649-d1af-41f7-a067-39a31ac62934</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51c6afa-b63c-4d4c-8719-75f1ae38e952</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51cfbfc-bf36-4fe4-8d56-8efd88737710</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e51f94a4-33bd-40f0-b8be-104524bf8704</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e520cc77-586b-49eb-96d6-7b0c966bad55</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5213022-1fd7-4611-9453-644e2376281a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e521ecda-54fa-4731-b7e8-77d148b283bd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52216b3-8020-4153-91c5-400c38150db5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e522262d-6439-4dbe-982e-fee9970d9178</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e523517d-c071-4c7d-bd48-732c3f45ef24</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52367c7-9b2e-41bb-92c4-f0dacdb3e46e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e523ae3e-174f-4a10-a777-02f843f3d220</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e524e9df-06e2-42c3-9baf-f28b54ea9619</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5256eb0-a55c-4b65-a059-d66b2b2c4ed5</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5262c43-e827-490e-8bb5-9073c9cfaa1f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5275b0f-d83c-4f99-9527-254a57982ab6</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e527c525-ba71-4bd6-b8ad-0cb31ee573df</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e527dc48-88ab-463f-b999-1d617555dd8d</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5280125-08e7-4a23-bd36-6bab29be02a4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e528bf30-293e-4804-b530-fd438957bfb0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52a7bad-d9bd-436f-a86a-79916e6e9c3a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52b781a-82e9-4f76-a3e3-1b1ae99b20cb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52bcb35-74a7-46e1-aff0-296fddeeb5a7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52c10a3-84b2-432f-ab4e-ddceff9f275e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52c3c0a-f4e0-4228-a58b-3c35a0a03e85</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52ca994-23cf-4ee8-91e1-f1a0435ffce1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52e23c2-7da2-43d1-9734-2917fec3fbc6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52ef167-1fd7-4f9c-b3c7-80018ef987af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52f0af3-7634-4f42-9d1b-e0c9ed1baa0c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e52f20af-f86f-4764-8bb1-b1d17b5ae86f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5318997-5666-4456-8e63-d86cf2479a68</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53206af-8c19-4e3a-910b-36f85f4adb25</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5325987-e532-4da1-8177-ec912d84aa14</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e532b670-805d-4120-bb14-6be232f7f03b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e532e096-582d-4747-b0ef-b68f51aecfe6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e533c3a3-f3fe-4f59-827c-08d9cabe15d5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e533fe86-8ebc-4c56-acbb-5d03b52c4177</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53420ba-002b-4b1f-b2cc-54fbf08de126</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e534652c-2c4c-4b08-9f6c-f212171058b1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5348a23-e923-4e97-bc3e-3cdbbbc296e2</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e534e730-6b73-4ffd-bb7c-866b3f34d323</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5363665-4a07-4e50-9ace-c15df2c77eef</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5365c34-c696-43e4-9fb0-1a8e9d65bbf6</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5393ed5-7add-4c9f-97ba-0a49e1fcd217</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53affe8-c06d-4aba-8523-cd320be86b70</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53b2ac6-a845-4222-ae4a-355fb94442e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53b7a39-0d62-4a1f-a3a8-af008df5bf02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53b8eae-04c9-4be8-b08d-8e91e7ca45e0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53d81d7-ee6d-4d1e-95fd-56f717781cef</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53db7d1-bead-45c3-89d9-62532a97bd69</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53e3786-9284-4e95-ade3-7f2f64fea483</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e53f7ac1-9537-4766-8fc1-1bc172b60ce2</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5403ff0-b3e6-4104-afcc-b1a80590781b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e540865e-30fe-4b6c-89b4-893956338b1f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5410ea8-068d-4302-a7d7-6d3ecc9d0136</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e541bd8c-9e2e-452f-8321-9ea2de364544</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5421fe0-7433-444d-a2f4-3c269be6b3cf</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e543d0cd-9b93-42cb-89bd-5daeea47c529</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5451ab5-baaf-4cce-8b73-ee421a6c0321</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5453e28-5e14-4e24-b651-5babbdac9c15</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e545fc57-f56e-4d16-80bf-bd5374557d5f</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e546d661-51de-4680-a0db-b0d2991bf136</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e547166d-63f2-465c-95bb-2b1326c2402a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e547f3d1-1b51-4b9a-8d95-ef9a5c25877c</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e548e448-1d2f-4564-a711-296b205f4eda</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54a72e1-32e4-4ee9-8b17-933fb3c38b03</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54ab8d0-b54d-4fa8-9c92-b6f2c2774b83</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54c1622-761a-4e76-a99e-0cf09f052be8</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54c6dc6-e191-4744-8598-47aa8ee62dbd</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54c82c1-fb4e-4179-b00d-1beeaf9b73d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54c859d-3767-445d-8ec7-a4ee01c8f3bb</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54cd2a3-788f-4610-b0a1-046e81fc52a3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54d5912-f283-4a2d-a2fc-376c8e20f320</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54d92d4-78a2-4e6c-be66-7aea77bef72b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54e5f02-dfa1-4be1-b2a2-c530bc05a21b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e54f5fc7-e7ea-4469-91de-9ebb585eedb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5501e1b-9921-4c3b-9692-bbcb206f523a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5504f08-9a1a-4d64-b208-a58ae980c007</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5522c85-968a-4eb1-85eb-eade418073ce</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e552ebe4-f53d-4d19-8cf5-933ff8db0ac3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5531799-bf91-4b7a-9f58-f64b70eb04eb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55331c8-f047-462e-82ed-543fdcb2c656</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5533239-5c1e-42db-b36c-b3446f0c5411</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e555603e-a26a-46e3-8bd4-ca2835507c00</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e555a810-cdcb-441e-8d78-b301519155db</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5571de1-c442-49b7-b1d2-8733333987e2</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5574405-e15e-4f9a-901d-ed9de06801f3</loc>
    <lastmod>2023-12-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e557b0c0-f5f4-46e7-89eb-b9f183bff839</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5581aac-fd2b-4288-8a03-502eb7b6284e</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e558f4a9-06cd-4f33-aee0-4790e04f70ea</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5595aa2-813c-4ead-9721-cd7c6024f573</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55a7d1f-be5e-4be4-8838-af5c8d810187</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55c56dd-ef28-4789-878f-2c8c40eb056c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55c80d7-d1f4-481d-bc6a-5b0717a97437</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55e08f5-416a-431a-8669-8464712c8560</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55e475e-6c4a-4e8d-afb7-62dcaf4d1bc5</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55e73fd-40ee-45d2-93b8-0f518c88ad65</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55fab37-7386-4d05-ba4d-b9f7f5a2a9ef</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55fb5e8-4af8-4f83-ace0-863b3257c0d4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e55ffb45-e0c0-4554-a302-9ce21bd91c0e</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56119aa-d5da-4f1b-bb06-02d7fb1d70eb</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56189ed-10c6-4d84-ae85-6443fca06937</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e561e0b0-c8a0-49d9-aa66-915c4ff79a8d</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5628d1c-9e63-4a36-a17a-165c1c30e606</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5629ea1-04e3-404b-b825-a96979e2c211</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5652fe8-e739-4ae0-805d-53034ddecf4c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5666389-8cc9-4ead-ac05-133194282fd5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5692a7b-6214-48aa-8f76-ef2f8e6d020f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56c09dc-8f37-423f-b935-b1c70f08a878</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56c1149-42f8-4fc7-8572-fb676797953d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56d1bab-7f3f-432a-a897-2404ca7a936b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56fc44a-14ba-4108-898a-d1263be37a49</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e56fe31c-05f5-477e-a948-8f1dcaca85fe</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e570504b-e828-45ca-b31b-9c9e035f3c85</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5706d3c-a62f-4285-a27c-2828aae270de</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e570d100-c5cf-4a91-8d05-5cc171b3f0e7</loc>
    <lastmod>2018-12-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5726eec-2872-4683-b6c0-d37898e0e521</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5730799-4b9a-4892-82e9-20556eca8885</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e573a99d-5bdc-4126-8098-7d56ce254512</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e573c765-b45f-403f-8d3e-5f36cfa00e86</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5755ddd-97e9-4e24-8eaa-4322c0696b3c</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5759cb9-1d8a-449b-ae78-9c0941b29b8b</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e575db9a-dcb4-469e-b3b3-d41d47510a6e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5763964-65fd-4c81-9a8d-b6ee6da7699e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e576831e-f595-474e-9297-03ecb6aa6bfb</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57686cd-a560-4d5a-9460-9bb4dbc418e7</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e577ef2d-b76e-4fec-a8b7-996009894913</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57952d4-1410-4d56-bf52-061e59eae31c</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57b180d-ce05-4d7e-9239-9cba9cbf0fb6</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57b8aec-b1df-448e-b881-8a838a36e074</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57c330d-e060-4d25-95f8-7a4f4656e64d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57d6aaf-e4b3-4a69-9ad2-6ec3d89acc15</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57d952e-8589-4f63-8529-e8574957916c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57e15fc-c46f-44bd-9684-3679bd1b30a8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57e9aa3-97ff-45af-8ba2-77ea0329d269</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57f5946-35b5-4d1a-813f-aa3ed2fd847a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57f7eb5-bbbc-4e82-b5cf-6fd666d23163</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57f8ae2-4f52-46d7-9fdf-eb1eb0fed277</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e57fe97e-5b7e-46ad-b5db-4e43039a4f19</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e582cc62-77ac-460d-8b64-799ede1c7545</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5836086-b07d-4d40-8dba-4d1fabce2d82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e583cea1-f344-4d19-bc95-ecd755cb582b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5842288-561c-4eb1-824c-c99f608ea52f</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5844332-f532-4879-ac47-eaeb996ec6e8</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e585611b-f0f1-42e8-b1a9-536d6eba562e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e585c734-abbc-40ea-848f-b17e92cd3297</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e586444f-b7d2-4c41-9077-e89702024974</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e587e930-7608-413b-a4d8-1995d3fd7daf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e587f2eb-c494-49af-9483-d696b459da94</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5898a8c-d756-4da6-a592-cc6732fd4eea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58a4bc2-8aa3-4664-a04a-1eea7e0306ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58b5879-3179-42f9-a8e3-fde99e188597</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58c1f85-aa67-4dc1-bba8-1cde1ba34c2b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58da3ad-61d1-4fc0-9fd3-69e2af10c2c1</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58de94c-0d56-431e-89c1-3220e32d4336</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58e45bf-af95-4298-96b8-68b7f1c0b0c7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58e6fd3-debc-4047-87a8-f9e84b9e0f1e</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e58f4ce6-1fa1-4e51-9978-2e3d14be70e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5924018-52dd-406a-939d-e142c183b491</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e592aea7-9036-4367-923d-8a83f1af53c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59308d6-576e-4a6f-b4da-e59710c9a1b6</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59316d9-3baa-42da-a2e2-ff205faa8699</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59479f0-4585-4363-8594-e29e4c8eb7c0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e595fd7c-3a49-4a77-b2d6-c9607c17a420</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59674b7-8430-4db9-807e-e40db86ce6a9</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e596af83-4064-4353-9b7f-bc32a09bc6dc</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e596ea1c-9167-4829-adda-bf33aa9632a5</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e597f54b-2e29-452b-b4ee-eb15400c0099</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e598487d-bfbd-4867-bf64-db6288ef5869</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e598963b-1c48-4406-b731-b9f7dab8c1a2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e598b9da-19ab-4e67-a58b-3879adcfe588</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e598f636-231e-49db-934a-2eaca2e7008f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59a78fc-8e30-4099-ab1e-1420276b1ec2</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59af8c0-dd47-46ff-9d0a-24db18908a26</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59b4f28-aa66-4580-bbaa-f03d74da7865</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59b8861-3f67-447b-afdb-8e21aff8c85a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59b8968-c555-43e9-8a01-9521307380c4</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59d135b-cc98-4541-9248-ac2f8180168e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59d2d41-23fb-47e0-8ffe-466e752dad84</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59deb91-e5a1-49cb-b0e1-f74c3ea818e5</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59e1b26-f0c3-4926-a7b4-ed2f9b1db891</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59f0f85-a723-4f6d-8f3f-f42892e6e0b1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e59f7863-2f50-4b98-9282-f33e96df7200</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a057e0-feae-4960-8c3e-339e391e33b3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a0a6ee-b6e0-454f-ba88-b95edd0e0c09</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a1470a-4bf0-4a59-8745-1fae76907382</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a1ba7c-cb6e-44aa-bdea-60f1e724772e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a288fa-77fd-4f0a-b3f8-3e8083c7857d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a2a536-6b60-4e11-a37f-37d7a24d0e95</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a2df63-ce69-40b6-845e-5e2b403aa18c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a35208-83df-4e88-84ec-86cd505b6b0d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a384bc-50bc-405b-9323-9df00b52b58c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a3fccd-0673-4757-897b-c6b3a7eabf50</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a5c4e5-8700-41bd-8517-1c6f0bd39b20</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a695e1-825a-4375-ae47-aaa13c5066dc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a74186-4660-4e6d-8488-6ced56e16712</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a757d9-9ceb-431a-86b3-2afa020fa5e6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5a7d559-0cb1-46d9-845d-5f78f54a81ff</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5aab9be-0bab-4b97-bc8c-6f3a04e3b56a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ab354e-11b2-4e86-a671-49f5022b791e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5abb082-747a-489e-997a-95d6e16248d6</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ac6471-5d39-4278-90e6-a7a15610e2a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ac88d3-059b-4596-a826-983e8c933f4f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ad07fb-afff-47ff-94a2-efd35ee470c5</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ad460c-0c63-46ef-891d-4d8f8cb2a02b</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ae4117-2ea1-4153-99ab-f49c6bdea97e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ae42b6-1fa9-44ec-9487-99d7647110dd</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ae5322-7a75-4421-b318-cebb3c1b0980</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5aedf95-0c84-435b-bbb0-4510474590cc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b04226-b273-4771-bc73-f062ef2e512e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b050a4-bf39-4b54-b1b8-b8fa2bffb2b1</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b0e59d-9108-4c5a-9fe1-2189456c5201</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b274f5-ae64-4fe0-bb3c-6d0ddcafc455</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b2e6dc-3841-4402-ba56-003e047a46e1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b3d91d-26d6-488f-89d6-a7c8915c9c38</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b3e348-09f7-4e71-bf0c-974fb1fda9b2</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b461a5-e538-47ce-87db-16a334488788</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b49068-f4e1-46ea-850a-2ae7c89a2326</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b4cacd-cc15-4009-bff0-20b114755a72</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b543fc-64e6-47ff-80e1-06e034e5906a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b5cfb5-57b1-4114-ba07-81c41484ba0b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b70acc-1493-4f96-bd25-32e863ef9322</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b77084-9789-4990-a3c9-acde81dde70a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b7b0a7-3ba4-4901-81ba-2acdd09b1669</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b88ce6-8bfb-4335-ab47-aec4ef909ab4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5b8e88b-15b0-45c0-a2dd-f6dd24f28dfa</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ba2db0-a962-451f-8284-1ff577cc8319</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bb0ef3-ca0a-4415-9e92-849b46bffba1</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bb8e6e-6c2c-421f-9339-ed4b4410ea30</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bbc1dd-8c2a-481d-b3f5-e2d391fb6a1a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bbed4b-1e56-4ba7-ad7d-8ffd1283336b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bbf10f-0f6e-46ed-8554-a6ca1e27ad15</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bc2705-025d-483d-b83d-c628c2fbcf3f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bc334d-870f-44f7-b509-7c8ddeafccc2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bc6f48-8797-4477-9505-231b5de27d1c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bc7eab-0703-4400-ae92-a6894ea049c2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bc86b4-2fb3-41d3-a353-c4e0bfadfb02</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bcb65f-3a9b-4be0-8d3b-7f1d5e9bb1d9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bd3c81-a6f4-4ff6-b38d-24ebf7c0a544</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bd4208-7d19-4746-951c-d3b03ca20de3</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5bfb886-1404-4fd3-98a4-4da164a37f69</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c15e9a-d608-4d45-adcb-4f15aff941fe</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c190fe-7ce7-4a35-94ab-c881a4482b3f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c235eb-e849-40aa-aa19-77aa3a140b02</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c2516f-2f51-47ff-be60-5972bbe46795</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c297bb-336e-4894-a7eb-662d9a625d52</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c2a03d-54a9-4956-8c53-18bb7a106b0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c2fb64-bcb6-40aa-90ae-35a14599f73a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c3d08b-5e22-47bd-90ca-427b67b1fc1e</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c4232d-eb46-4458-ad8f-310159f100ab</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c6f6c6-ac5a-413b-9a8f-6256df692d51</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c6ff93-59c7-4ef6-85fb-ec31050f3d81</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c7a42e-e3eb-4e5a-9451-5474d217fad3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c7c71e-eae2-4251-ad2e-a667fba509c7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c7f314-1f76-465f-83ee-14ff10b66b89</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c8f644-02ec-41c9-b9aa-9391e3726701</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c92aed-ff4f-4dcf-8352-f052fac2d94a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c96432-583e-4dc9-87b7-a22dd740d9d3</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5c9655a-cfef-495a-8bc3-161ae26f7100</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ca01af-c44f-43bb-b6d2-d340698a2afd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cabc02-4b04-4692-ad03-723d343daa8f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cb6c2c-4253-462b-8f5d-b40c34bc9f32</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cbfeda-06a8-4c4a-9123-04b826963c15</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cc433f-bcd5-4616-8a1a-43a101fde979</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cc43d1-5918-42bf-9ae7-34eb16dfe710</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cc81c5-6515-4255-9746-3fc8c1d29ba2</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ccb72f-57b0-49c7-a0c8-b9d88dbb3b83</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ccee78-543d-4393-9a8a-dc2481729a23</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cd4c36-a3e4-4b82-b105-dd32e0cce581</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cda085-d6fe-4cbd-9c10-f54d1497197d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cdc5ce-a908-4afa-98b6-df36f18f38f8</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ce6fb4-b2a6-4b9a-a0e0-c989259ae806</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cf46ed-843c-43c0-9b3a-a88e685a0d85</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cf5214-e294-4b9c-acc9-dd179be1b431</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5cf9452-3aa1-4ff7-a11d-a806e5f26e9c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d03f85-d2d2-4399-8b89-1c0555da87ea</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d0715a-2e28-4a59-9ba8-8037e7aefb69</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d092fd-1a95-4324-8d8b-cf74fb069e62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d0c292-0a50-4383-be11-c9ebc2b60dc4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d1eb8f-2c5e-4de7-b90d-ab366202a7f7</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d2abfe-c595-432b-a942-ecd8da32af92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d2ddea-17f9-4917-ae91-9db69335d610</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d4975b-63b9-46a0-99da-7118b21c0ca7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d5385c-8e9a-43c3-b274-5559da718b22</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d68250-83f4-429c-9183-f79ba8e4ca16</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d78a76-9a43-4ee3-8936-1d971756a936</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d7953c-3844-495e-916d-06927fda0474</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d79eda-d214-439d-828f-0b79af32b767</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d7bf6b-9b14-4eef-a394-77e6a3002732</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5d8dc6a-4865-47a9-b1e3-52b5796ef141</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5da48cd-c997-43fa-8324-43ecf14b563a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5da538e-1097-419f-b312-8671c609d7ce</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dafb15-7741-433b-af97-f08ccbd62d34</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5db5b56-f882-4969-a026-48b6bc667d2c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dbd48f-24e3-44a0-a642-de73548ddd03</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dbd5a3-de7b-4823-8d00-91e39e46e60f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dbd6c3-c9d5-46e1-94f8-4eaa3829adac</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dc1403-fb8c-4185-a4cd-adec8dcea093</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dc3b8e-672c-4efd-bdea-e9615bce2398</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dc9b52-a92e-4a88-92ea-92094dc88df5</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dd976d-d09e-44c3-8786-535ac7074a2c</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5dda8ae-178f-4be6-89eb-93383997f112</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5df09b6-8e5c-44f9-be50-ada9c992c85f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e15484-f5d8-42b1-9df3-3da707e02378</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e27dfb-1e8e-455a-a283-45d1e0bd0e9f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e3e22f-3f02-4338-9aac-7fc055781e67</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e5a36b-6eea-48cd-9263-1574396dd9f7</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e64945-7ede-46c8-aef5-aeba9296dfde</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e66bb7-9a44-4068-9d45-f9782b0be56e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e6c420-b44e-428f-a303-f75ff8e35809</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e7972a-59f9-4d2f-b047-5b0a1fb083f8</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e89f10-244e-41ea-9780-3556950c23fa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5e960be-60b1-4dc4-871d-48aa59a0d4a3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ea0ee3-ef52-411a-9f9c-2ef83f588eb7</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5eabfdb-32cb-4605-b209-fce715e17311</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ebc371-d357-4801-ac45-66408ed29caa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ec0853-8160-4cec-b92b-c290721327d1</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5edc401-3590-4304-9592-81c81d4f0c71</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ee0961-ca0f-4b94-99e4-1ac424ab8dcc</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5eeb4d7-3354-47f4-b52a-3739e1612d92</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5eed143-7498-4546-a8f2-1af64eb96f1d</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ef2d62-1f32-4ece-bf79-b3fa90ca7ce0</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5effc6f-e40a-4e60-b526-c6e401c77f88</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f0031e-e97b-4d20-920c-f6becd2f21c9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f11d63-787f-49b9-9879-8896f9ecb0e3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f185af-5bf9-4510-8d9b-b923cb0c8696</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f1bd65-1746-460e-a35d-b7ada41d38f9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f24d82-6343-42f0-a674-2e323ea8f13a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f3b4fb-ea29-490f-8497-f03a00b435d4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f3c044-ac2f-4f04-a4c5-1cf57d3fb726</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f42561-f1b9-4b4b-a365-54d9bdd8f5b7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f49fb7-2e1f-4c76-9e38-68840613507a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f516fe-0775-4186-b3c3-1c2394b6a709</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f5fe0c-47ba-4bc2-ae8f-f1e9e2d2b699</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f6021c-f819-49a7-84d6-1ac25011ca67</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f63220-3eae-4467-ba20-cde0230cf268</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f6d124-ed51-4f91-8b60-0908dc90c553</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f6ff03-d26a-40a4-8b9f-b3992cdae8e9</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f78369-f744-49d2-ac46-6b6e3a72da25</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f7927a-174d-45c6-95c8-77625fe1dc42</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f80544-4b57-4aa5-83a9-611195db3ef7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f84702-a974-4324-bac5-f35bd2d16215</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f85022-e788-4417-bf12-44e57a38be7e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f8659b-d04c-490b-80a3-8ec66fab5193</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f8baef-3261-422d-9d7a-ced6ba688d36</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f903e2-d318-408d-b574-cd380852bc8c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f93403-3263-4e99-a894-f877341017e3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5f99ca4-2609-4de8-aabb-7a6857cfd019</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5fa4e32-ffdd-49b1-a4a5-7b967b201a4d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5fba325-2d8f-4643-a405-2b5a931bf055</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5fdb6ae-0221-4458-b853-4916c3339b94</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5fe4089-f832-4649-81aa-5aa663b0be59</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5fe8d4c-1d06-4314-b849-7e8912d07609</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ff7c2e-f67d-4ac0-a5de-2c8cf10a7361</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e5ffe3b6-ca87-416a-9325-92340f3659ef</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6023ede-a315-4945-bc30-f9f5bb5cfd29</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6028a66-7b0f-4439-91d5-066a3802632e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e603aeb7-a5ff-4dc5-b388-9f86d0f03fb4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e604a9a0-ed66-4058-88b9-03a47990d63a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6056547-11e0-490a-a335-e67e145bd832</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6063183-be82-4877-a74b-7dd98e1ca8d7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6069d49-1d5f-4032-919e-0b303f18d70a</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e606b272-3415-4d9b-8f35-201b4f8ceed2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e606bf57-b89f-41ea-8b54-1f62e891cbad</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e607cd3d-6335-4b33-9529-be1feeaa52c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e608f3a2-8850-4ee8-b28b-ace6ee5d864c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6096634-58dc-4ee2-b8e8-1166636a6eff</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6099485-2a71-4504-a49e-72f739a332bc</loc>
    <lastmod>2022-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e60b5e47-2ff4-49f3-b6b2-fa9f81856e6f</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e60bd6f8-0452-4252-9ed0-6f5855392a9c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e60c287b-ac91-4c0f-a831-86ee50c4f7bb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e60ec462-531c-468e-aa80-8f0a1c65ca38</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e60fe450-5922-4590-a375-ef4e4816608e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61098b0-8565-4a70-b8f8-3e376d2c21b0</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6112738-2652-48ef-b000-5b5a725a3646</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e611358d-20a4-43e1-85e0-74070e289805</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6118ce2-ce25-4f90-8de6-3b9d5bd43c8f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e611a72c-586f-414e-946f-71669a6e3afd</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6121487-0125-43d4-add6-2a53a2170189</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e613442e-a85e-438d-8528-2f125d9e1d51</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6143025-ede9-4ef2-bbc6-5a1456ed4059</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e614b7da-9302-46bc-ac05-5462851df0f9</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e614fae4-2c15-4e4d-859c-2a4d109cc46b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61522f4-caaf-423a-abb8-854effdae898</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6159a86-b888-4a09-96a4-c32600852b01</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6160f12-8dbe-4feb-ace3-8b6acb845ed7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6188af8-c6e8-40a0-ba2f-90db48ffe7f5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6192753-3051-4c48-b262-314d729cb08e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6193b12-efcb-4f02-b525-2f777b01d62a</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61add8e-43e9-4e94-84e4-e8dda2e49df2</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61b1b96-e44a-42c4-872e-e37a907784dd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61dd595-98c0-4c8d-b93d-9bc5f20eef79</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61dd97c-858a-4541-93dc-0afe3cc7efff</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61e0097-9134-45aa-a36d-f07199f1f79c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61e3269-c966-4435-b5a0-bbfe2fe4b922</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61e8bfa-da28-45e0-98e4-2cbec77ac564</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61f54ca-f21d-4f8d-bd8f-3ce146738906</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e61f7401-6268-4c65-97dc-36ca2216c24a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e621910e-2c41-4b78-a277-33e45d4310cf</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6222bbb-39f0-41e5-9c63-349dae7e76b9</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e622728b-8673-43ac-885e-d4df7f6cc051</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62358ba-5acd-4cee-b46d-4b53968b2b4a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e623ae04-f4d1-4d9c-8e34-b0244f6f6c00</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6240b93-a6eb-4f85-84c5-76a5452a8ba3</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e624de76-7d7c-44be-b8a8-568ac7fdae4e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e624fa59-1ea2-444a-b7bd-069d5c4e5bb7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62653e0-aef9-4197-a93d-30415eac4815</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e626b4ff-763a-4b26-b0b3-fd514e913616</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6284537-92f0-4cab-9c38-c37990c467a2</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6289d7f-ac20-4ac2-ba8e-27171f32bbb1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e629bedb-b6a2-4345-ae0b-94516ea638c9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62a85c7-3db0-4405-a94a-204e703844d2</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62bad8b-5474-4f49-a07f-0ceb7a04db72</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62bcf37-48e3-4572-ad6c-845b309b1423</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62d442d-a14d-4ac5-9c25-17f966951fda</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62d6003-306a-44cf-8a26-8df53bbb34ed</loc>
    <lastmod>2022-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62db3f7-406d-4316-89fc-7cab741892f5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62ed960-0804-4c03-8457-ec4e4726a9d2</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62f1fc9-064b-475d-910a-bb46e34b06e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e62fe5d8-f09c-4ef0-a04f-88ee0aa61b44</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6305cac-b3fe-40d0-920e-8c573eadefdd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e630849d-ebc5-49d9-b4fb-805708132229</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e630fafe-350b-459a-a8f4-eb0763a86538</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e631832f-6388-4c0a-9408-4e60b3bcd0f0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e632444f-fb7c-49d4-819f-d898b15dc36b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e632b62c-5367-423b-ade7-48f28d615c10</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6332c7e-6b0a-4892-b992-005ff92f3317</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6338411-70a7-4e28-8d97-6a911a418b26</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e633e30e-156b-49e9-ab01-4c1d64645f19</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e634867e-ca6c-4e63-ad41-24c06351d324</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e635604e-e8f5-44a0-986b-a3a67d49c3f7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e635d0d5-c25a-4ba7-b304-ee338f6a9746</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6375f70-6224-4bfc-99fa-a2887f804467</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6379c82-52a8-47bf-bd8a-f9c375602e6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e637c69d-c4b4-4407-89fb-b2ff808468b8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e637f5d4-31dc-4574-9679-d72d711be4fe</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e637fd73-eea6-458d-9ad5-be90b03672ba</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6383b16-b3a4-4ef4-9d52-4bebebcce6d7</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6390800-2a1c-48a5-9e36-512ed8cb4965</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e639110b-73df-4464-918b-4a851b3eee6e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6395ace-1791-432a-b615-489fb13b1e1c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63b608c-0632-4382-8a02-796d9353820e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63b87ea-d766-492e-801e-7c9f254145e2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63bbfc3-b29c-4a23-898c-f7c5fb5980f4</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63c9b2e-2393-4eee-a58d-060a0eeb73ee</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63d248a-8936-4c56-954c-6c93e5bdcb58</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63d2507-189f-432a-8973-748f6731e17a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63d41f3-9266-448d-9105-598fac229294</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63de1b4-ac79-4dda-8bf8-ea57e5b4ebc2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e63f629d-926a-48b3-b2e5-a10e624b2b6d</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6418503-65e8-4232-8d0b-6ca3c605b971</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6442da8-d436-4678-8a2b-4c7e29628709</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6444903-e88a-431a-8dd2-480ace28014c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64491dd-2eee-40e5-b009-a2fed076849a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e644deed-6b59-4e25-ab55-4830c19b64e6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6452325-4634-4b64-aaec-806d676bd8ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e646574c-74c5-41db-934b-9f9c762686f8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e646bdc4-0717-4fd1-92f9-03558eff3e25</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6476921-a296-4ff2-bb8e-906dc3007f80</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e648157d-26db-4e9b-bf3c-3c53adf468b2</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e648e97a-d821-4cee-9571-8eb1c9062fe3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6494477-7a08-4645-9252-01c86a5707d4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64afc5e-6e9a-4373-b1b8-f30f7c03da5d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64b00bd-92c1-43f8-8bc6-a6872f4d6ffc</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64b1aed-8381-4cb1-ac87-d3404fbabf24</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64b9ffc-bc95-4f1b-9c6c-01e401b60cea</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64c42c7-3483-460e-bb30-2fe2b63a17e7</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e64fe763-52cf-4ecc-a454-b19fa1e25528</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65011ff-756a-4268-aa16-1336a39d10b7</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6518bc0-7c25-4861-8308-2475a2b1396a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e651d2b5-1726-4999-ba10-e31169a2c15a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e652ffcf-f530-4e40-be6c-fed3be0669a0</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65364a9-9229-4031-9bf1-2c1106bb39d3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e653e12e-2d3f-496a-bbb0-63608c979549</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e653f453-6014-4d85-be12-21b05c604626</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6543b0a-9b4b-4245-afe9-d4366418240a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65664cb-1912-4a0f-9651-d8769acd5351</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6566d7a-bf2d-4527-a3b0-6f45d84fb799</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e657e391-5c17-46ab-9804-2269cf6a00fa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6581f20-941a-43b1-a3e7-1c660c9a8eb0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e658ffd4-31eb-4bf3-ac88-8001c12c1e35</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65a07cd-5f9e-4e8b-baee-57015ab1872b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65d5ea9-9146-479a-8f93-f6222114f299</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65ebb5a-318a-4e68-925e-c6d9567bc0ba</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e65f27dc-f653-498b-b577-d1a35e9da367</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6604a66-f9d9-4271-ac06-6b7590190fe5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6613ca8-1f5e-4e7e-835b-9647c51a9c6d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6624d8a-8af1-496e-a85d-96595a45d9fa</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e663faab-c7f0-41ea-86ea-8c1898bae53b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6661239-81de-40bc-b3b7-de675a461f88</loc>
    <lastmod>2022-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e666a76b-e8e3-44e1-9c6e-865a5ebaa9ce</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66703cd-2a5b-43a7-9918-91a1161e13ed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66713ce-e8a7-42f9-ac32-249e06438cd3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e667b4ca-cbc5-4438-848f-699cbc04613e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6682337-20f6-4068-ac43-ef7ba26c437f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66824fd-4e72-45e6-a011-3a113e483241</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66871d3-8e04-479e-881c-a5eeaf690577</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6690049-2d3c-4c4f-b192-75f548a30ecd</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6693d55-205c-4cba-8b7e-3697834248e0</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e669c628-627e-4c7c-b835-4aeeb8ba07da</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66a81ef-ebe1-4126-bde7-aaa418062f2c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66aaa94-91ba-41ee-8095-5b96350fc586</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66baa7e-168b-4ccd-aa8c-c39f595bf016</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66cbefd-2a6c-411c-863d-5822c7c5ef75</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66d15f9-1b92-49a6-b45b-e790fda94a41</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66d186b-13f2-402e-86dd-2e86f6bff9e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66e0d37-1c98-4ff5-ac87-f35e31dc2f2f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66e411b-fc3d-4ef2-8d4d-f37ffb9e63fa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66e5bfc-c542-4e61-8bfc-7baff847c535</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66e66ef-de7f-48be-84c9-2496cb79118e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e66ef8eb-fe25-43c5-919f-31d109fa3383</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e670194c-3e1d-4658-8960-aa54c94266fc</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e670c021-a320-4965-ae17-9f4fc34b63f5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e670ea35-438f-4881-94bc-600ddfe2003d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67113e1-c170-482a-abb4-d91c9e75b141</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67204fb-2789-4e76-8b1f-05722a4183f7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e672ec74-645a-49cc-a312-3237b89d9114</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e672f24e-7e43-47e3-b5d9-9f5701479dce</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6762cc7-dd39-4ca0-8fee-19d92844c31d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6762f05-aeab-4edd-bbb5-c5529cc64274</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6776354-fce4-4696-b971-6febd4757786</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e677b49d-45ae-4aa4-94c4-26b034ad8f2e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67ac2fe-d90e-4bb6-ac3e-6d6581c7dcaf</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67adf21-98d6-4fde-aa31-b7d585ae0e54</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67af85e-210f-4948-88c8-8cdbec45007c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67c0874-397e-4d81-8522-a5d65868670a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67c5d08-0456-4a0a-ae2b-a8c0cc7e1692</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67d9670-d9ae-4b29-b417-a8267368c2d6</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67e3309-1300-4b82-9623-173dafdcef8f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67e43d6-3f74-4c1c-bcc3-0da2b2ca2e5f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67f147e-d035-4db7-81b9-590f442d8b6e</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67f5cac-5a4f-4fac-ab52-7ea6ac409ba9</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67f6087-5565-415b-b791-abffe8c7feca</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e67faf72-3da5-4933-9a63-b8d4890ef777</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e680e1f6-40ac-4f71-8ba5-c56c8a2bddf5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6810034-5101-45e1-883e-d9081000ab84</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6824dc1-8451-4f7d-bbd5-8c0522d4833a</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6829088-99da-47cc-8378-d4be270ce194</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68339ec-8fde-4d7e-a2b5-1603f0a3f5ec</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e685bd65-a2d8-4d09-9c80-2ef1aeff7468</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6860a2f-b2a0-4715-af50-e650ecb2dfd1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6865353-c2b8-4b07-b247-d16dd467722f</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e686b343-d388-407b-8eed-7772ae3ca855</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e687f052-ed59-4857-852a-96e4d36521fb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e688f563-06fa-4c93-bedf-242ff752134c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e689659b-5c5e-4496-912e-0c2603beaa52</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e689deda-b271-4407-a9b2-20b0c9e6c701</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68ab780-4837-4423-9fc6-c3ac4dce6938</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68b9161-3e63-4604-8cfb-051748774fe7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68ba261-f6b8-41b5-b75d-dda2b0563ac3</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68e20ce-7d4f-414a-9f90-b8ba54524f70</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68e7298-563f-4383-a1a2-cd82219a35c6</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68f6222-b696-4931-87e5-eacd914b4720</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e68f8d8e-762e-4e57-9234-d169887718ef</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69059be-128f-42ba-af6d-64d028afcd3b</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e690a9a6-4d90-4a61-9b02-03aec8cff779</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69119b3-198f-4cba-b4b5-8a0b1a3cd04e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e691c8d0-dcdc-49b0-910d-d2b531a16cb6</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6921a25-05a2-44fb-80f9-f9f2d2edffd6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69309d3-b472-4cc6-a88c-73a4928636bc</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6933659-ea28-4f47-a290-abdb49102fae</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69366bf-5141-46ee-9017-f43857f99e2e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e693dc5b-1109-4320-acf4-36e5963b7c8f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6942d84-4861-4a3a-9e81-3e902fe3761d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69523f7-a26c-483e-878d-cb1218d5a087</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e695394a-8a6a-4b21-a33b-230bf5217aba</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69620e7-030f-426f-9083-1ceb171494c1</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e698347d-728a-4f2d-843d-a737874774d2</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6990dea-417d-4667-bc03-eb3958f1723e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69b529a-daf9-405f-985d-6c9c5db71e44</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69b860c-3d6b-41e0-9cfd-7230be9574e2</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69d0fce-1507-42dc-a901-5e7f499fba97</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69d51d1-c87c-417e-a459-bf27bd9237f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e69e1eab-d1a4-4cc3-a692-06a506174061</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a050a6-7c04-4ea6-b816-ec10fed22ca5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a19b64-3938-4029-b959-3ad628b7b742</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a1b44b-7b29-4ce5-a179-4541cc72d954</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a4104b-e3d7-4753-9800-7d7178b975f1</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a43b90-bce0-4074-b6c1-3f69f866de8e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a46f73-8523-45a2-a7a2-aa0d68021d24</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a4f0c5-a70f-45d5-85a9-80cfb5a71187</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a55587-8124-40a7-9475-5e7f4eefac0e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a60d8a-b3fd-4caa-b355-1f57d7d60421</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a6194c-5fbd-40fc-adcb-8ce2b68d34f4</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a6df4f-7ae5-4176-9d44-7a8297fa95ca</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a74f9d-c71b-4349-a548-8c9d5519943c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a83f28-7916-4307-bb51-4c09728c6d7c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a890d4-c61b-48cd-a6fb-7d1daa942c99</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a94751-f18c-4c18-b2ca-d961daaf07fe</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a952f7-1bcd-4085-a391-440af9c0412c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6a96ea1-a029-4aec-b47d-c3891beda479</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ab5f39-322c-43a8-be59-9917276e3587</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ab6556-80f0-4a03-8042-b2b868f28bc4</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ad0fd1-50ef-4dc6-b605-fdacf19aef70</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ad939c-54e4-46e1-ae5f-2059dda4f3ea</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6adecc4-2004-47ef-a902-d4132674eb9a</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6afbd70-d25d-4260-b50f-fb1c13528fdb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6afe01d-8cf6-4db1-abe2-75f3e53f0c68</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b25473-a87d-4c43-8864-593447bd9f40</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b259e8-3ab1-43dc-88c9-80b37fceabef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b34dba-4746-43f9-a540-25c043ff2cf2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b3d436-15dd-45e5-984e-e0d95b5f43b0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b40041-98fa-40d4-8264-48f1625b5f14</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b5bfdf-988a-4589-a5a9-a6596c072d88</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b5c235-c792-494f-88a1-8c905bd2eef8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b5dfc0-1d27-4e64-bd9c-f55e50f6e862</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b5e049-f541-4e14-b730-043409a2e28d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b60176-9027-4455-bf76-56289ee47ff1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b6875f-b8fc-4ab9-9c61-17735dbda3c2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b68d33-3599-40b7-9873-b9bc65664659</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b6cb2f-0396-402d-b020-46b4a4d6a91b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b890e1-b472-4bf2-b9e4-c1c46e08e2bd</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b8e12f-140c-4066-85c2-cd42b5f9dd35</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6b9c102-a439-4f93-90f7-b5f8177d14ed</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ba3350-befa-437f-b106-e72672605d3c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bb258e-2c69-4279-b7c0-55967f5b50d2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bb7705-a788-4612-b62e-f9c0750aee56</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bbfd81-adec-4d4e-a131-64593324ba13</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bc9ad0-2825-4e17-8801-687557d509a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bd543a-138b-49d1-8241-60be3409e378</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bd55f7-b679-4bc5-bec6-38f5cef0b8db</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bd9098-89ef-40f5-b7b5-de117a7e588b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bd9d2d-c825-4936-9312-22b737fa1794</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6be0c09-d2a5-4dfc-a024-5de39924b85d</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bef361-5aae-4f62-848c-5b9adaa66dc4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bfce75-0d70-401d-ba3e-155839f4a33c</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6bff8df-fc86-4e49-a3e0-788dd5787f52</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c2b9cd-6658-4343-aef1-5c17adde01a5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c382d6-a71d-422c-a722-6788839434c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c470fc-fd52-4225-84aa-1fcf04bc1942</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c50263-b600-4cd9-a896-d4f1d0aa5b8f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c57eb1-2c3d-4eca-accc-975fa4101462</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c6178a-b667-4746-8ff9-83325be6c949</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c63bee-15df-4117-9c72-f4d7aed4d4d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c69b26-f06b-481d-938c-5c8b2635b546</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c6a664-7e05-4f24-ba55-c06c530b3bf3</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c7899f-07cc-48b7-97d1-e711a492b47c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c80769-63e1-4189-855c-f10f15a9b74e</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c8adeb-2142-4dca-8a82-68336dc9bb53</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6c9a76e-f433-404a-bcf9-5ed645478ca0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ca88ea-c732-46b0-95b1-7b2f80990fba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cb469c-c7d5-434e-9901-abbaeaaed61e</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cb544b-2da8-4de5-a8d8-7d35195661ed</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cc02a5-18ed-44ca-ac94-192f0fa07d62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ccb623-acc9-4080-98f2-6e428841131e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cce9e3-82a9-43ad-ac63-55fb3c4cebe9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cd2bb5-ae3d-4aac-9a28-59f1e3cde5a9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cd64f5-92fa-4bab-85e0-fea3a7c4549a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cf3867-df23-488d-ae92-9511d28f45d8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6cf8b90-d487-4a22-8cda-2cb2c57577e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d0edf9-7b05-43e1-b26e-be66dfae0db6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d12e66-169d-41ca-a7d2-5e002c098dc4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d1304d-47b3-4543-af57-b7b3582bfa58</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d354e2-c627-4be3-8950-260ed5bed1aa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d3b469-3b88-4f02-a8ba-75aa757b95f0</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d4be7e-b71b-4d4d-890c-5af0ae098d2f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d50427-5575-4189-b785-d4a52745752a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d61b65-d4f4-4206-b844-51c4b7ce8db9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d63ad6-f0d9-4111-b6ca-7d548095bfa9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d64350-c0c4-497e-87d8-0018d113e518</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d71ee8-6207-46c7-a226-651482758416</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d72183-70ec-4675-80c1-c9e0927a6626</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d76025-8a87-4378-91e4-2c3b273a23c4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d84ca9-00ad-4db6-a2fd-75427aefdb70</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d887af-39c0-4a2e-a141-de617a416bce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d8d97b-5b76-40da-a60a-9cdd33b40b0a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d9391d-7df2-4bc0-b31f-b8fd91b9231a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d93a6c-8c3e-4aad-8e40-4e30708135da</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d99978-3902-4f73-8d63-059fc5386668</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6d9fdc2-6703-4448-b2cd-cedd249a433e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6da060d-ced1-4a1c-a4e0-f3737e3e246d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6da11eb-9c17-4ce2-aaf0-8c77fd3789a2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6df1c08-bbb4-4fa8-a683-236fbe06d4ed</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6df58fc-1947-4c3d-830a-d3fcce52fae7</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6dfb4a3-141e-4bc1-96f8-28f2895c8b5b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e022b3-4c3b-4dfd-8b17-4f336ce47d32</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e0b542-be98-480e-816b-8c619694427b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e26ba0-a6f5-4f4c-acc7-0f02535004b0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e385a0-264c-4243-afa0-011924e1e787</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e505a5-adfb-4bc1-8976-2b4c52fba88a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e5dc8b-ce2c-46f6-94ca-2ebbad58e84a</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e65ddd-363b-4801-963c-2dbe52d1115d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e7a4a8-e135-4aea-81f1-94fdd2eeb478</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e87f00-5e7b-4db3-b539-261fe86abf9f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6e97bff-5096-42ed-ae56-9b56fe007143</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ea8f76-922b-4e12-b7fb-8b6234c2b989</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6eaa0df-b538-4485-9422-fab8125bb758</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6eafca2-6e1f-450a-99b3-3fea668e0cdc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6eb3f0c-e492-4a0a-aa75-4ec3b984ccb3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ebcd53-12e7-40ba-abb5-07c4cb8f9627</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ec0887-4c5b-436b-a764-76bc59da49cf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ec3bdc-152d-416d-8ba9-e09badcf0eee</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ec7219-289f-4bb7-90c5-ce92236d52bf</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6eca57d-1641-4ee2-b060-530fbfbd377d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6edabf7-3d37-4069-8413-088f03d18a37</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ef75f5-ce01-4eb4-b6de-eefbeccd0844</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f021ee-16db-488d-abde-cb8698ec1de0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f0e43e-f662-4030-ba14-2faa08a92df3</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f1864b-9750-4d6c-a6dd-0e54e9309390</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f338fa-8aed-49cf-8801-429bc93a3c42</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f4d0b3-f02f-46f2-8711-76fccf48e143</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f5aba4-0afd-4e2b-9083-f64f10f27fd5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f63fc5-56c3-4757-a472-4a5b7a178c6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f6fb95-4a37-4189-ae83-f23491b93630</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f70fe9-51f5-43a4-8900-fb658fca4f94</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f836f6-472b-46d9-ac00-b64a03ee1fe1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f86a99-2fd5-4ab3-9f7b-e63a65373266</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f942ee-4570-4b85-b75b-d46339491904</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f9ae1f-b5de-4bcd-94df-696645f914a5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6f9b945-349a-4ab5-9736-0f1f1a262940</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6fb2256-eba3-47aa-b6eb-ff22bc801c24</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6fbc741-9530-472b-ad5d-7bf3674a55a5</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6fd43dd-2bd7-48d5-839d-57dbc84daaec</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6fd8de7-ee02-49b9-a29a-9bbd38284d00</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6fdc972-1725-4c37-b82e-67f2497017c1</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6fee9f3-b7d9-4d16-9a80-ae429ca3edd9</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ff3ce5-a7e6-4595-bbf1-3bcddeee2a67</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ff4ab4-2ae5-49b5-848a-e93ad7660cd9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e6ff8429-0411-408e-b4aa-cb076708a4a7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e700aa02-f406-4b46-8332-e9dad271d487</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e702c51d-105b-47e1-b3d7-212259d8296b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e702de5a-3bc5-4d8d-a5c4-3ac11ada4dcc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7031811-3093-4e90-97ef-d3a24d3d3189</loc>
    <lastmod>2023-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7033641-ff3e-4baf-bda8-1e18f403aeb2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e703519c-f6e7-4229-97fc-ad5d4b17dc3a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7044ece-3888-463a-be05-8aa45bf8f722</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e704585c-560b-429d-b624-e7e581a654f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7070684-caa2-4125-af10-6ebbca4234bb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7072b4e-9210-4326-8fdf-e4ab3da38670</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e707a3cf-739c-40d0-8e11-24b4d02195c7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e707c6c1-b43e-4493-9bfe-d60d9939bba3</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70876f6-349b-455e-8532-6d07da09b39f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e709b4a5-40cf-4e9f-be7d-ccc343cf7949</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e709bb3c-db61-4b63-9a26-c3abc7a0c2ad</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70a037a-7d24-4340-9d74-0ac2b103e75d</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70a28f6-badd-41ff-9b08-e143fac00f41</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70a49e1-74bb-42a9-a584-7019a600294b</loc>
    <lastmod>2025-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70a516c-6b95-40e5-8d88-a133cd132891</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70ae06b-25b2-4d76-851f-3b8d1af6efa0</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70aead3-2adf-470e-8a98-be3e2b55ad50</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70aed65-eec9-4bf7-927b-871c41f7d8dc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70b3365-7b29-4327-8e38-17f489441f93</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70be1eb-3679-4f8b-9858-c14d81d95675</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70bf3cf-8a1a-4216-9dd1-d8cd520b26cf</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70c8c3e-c9b4-489e-8a6d-57d119491994</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70cb46f-2c74-4f5a-bd71-677e6f4bf4fb</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70e647b-be01-475d-9f34-2df3b5ce34f1</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70e7be3-05eb-49f1-ad16-749c8bdea8d6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70ec8fc-7910-42d7-8d5c-857536495464</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70f10a3-cc6e-4d28-8681-e840daa845f7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e70f8b07-219a-4553-af5c-36de3ae74ee5</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7107aee-8998-43ed-a462-3c347a49251c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71200e5-a7d4-41af-b99c-6cd36304cb51</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e712a881-3f19-4789-9deb-f514149acd51</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e712f88a-f19b-410d-b563-908681f0e8a6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7137197-d149-4971-90d8-88aead2c5969</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e715133e-b75a-4eaf-b4ed-c905f6923fa0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e715a563-0bc5-44f1-b267-1133ccae2689</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71722bd-3217-46d0-96bd-04951510aa5c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e717b270-c04a-4c05-96cb-188244c86e75</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7181cfc-90c3-472d-8f03-ff66486e94de</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e719f05f-8380-4f98-a92e-dcb679a97efd</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71a89a6-5540-40ad-8fa9-14fa26d3b824</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71b5f76-6fab-4283-9ade-03f95ee4d050</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71b77a4-cafc-419f-a1d3-a13af7fecfdc</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71c4107-f5da-4ce6-a3fe-510d4d41d113</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71f5515-39b1-4317-9165-c9f79e3ffd8e</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71f9129-9769-4075-9898-0302a3af50d3</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e71ff809-064a-4063-a2a9-fb787f21ddc5</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e720dc26-8cb7-4d5f-8932-49409f89b109</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e721d43b-3e9b-4c51-8609-636e2a17b9c7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e722cb80-238c-42c5-80f3-06672094206f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e723908e-5fd1-4b07-ad7b-10cf7cd67b73</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e724785f-97eb-4f43-b7be-2222e285ea3f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7269667-5acc-4683-b182-322b316f3916</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e727a1e5-0b34-4362-90fa-7048fda2a841</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e727c89d-dff0-498e-bfb1-2e480b2c3efe</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e72824de-5e1c-4291-aea0-ff6ab0707275</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e728c77a-196d-4f73-a906-75f6a2deb0d8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e729112a-14c9-4833-8f12-a33712fd7f73</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e729b1c9-4edb-4ebb-be21-b5d0020bb277</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e72a440c-648d-4890-980f-77a5615436c6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e72b353d-5a3d-4d5d-8699-0c439cc600c8</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e72fc379-44da-4879-afc8-d2367a069b7d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73097a2-831e-498c-bbb5-0dfd3b8b9735</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e730cd3c-9cf6-4641-9f7d-d80ceb7a9688</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e730f667-8a3e-4721-a8d7-3fbb46ce080c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7315261-419f-4849-89e9-307e27475b92</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73157cc-c691-4526-9244-38c4d6fbdaa4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e731bb9f-28e1-4ee5-ba39-8539a935a26d</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7332b01-8cfc-445c-875d-d755466afaa7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7352396-fab4-4722-8870-a80276e91931</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e735858f-8387-4328-964e-a4b2ed68009b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e735a0f7-a0de-45da-8fa3-ef407eaae7b0</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7362d82-555c-4dd1-810d-db0c277ee2e1</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e736e1f9-98b5-47d4-97ac-556b65b086c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73730ca-cc08-44a0-8b70-78868c47175a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73773d3-5bf1-4c82-aadf-7f782d543ef0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73831dc-8624-46bd-aaa3-f9e48c66873a</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7389b82-0be2-4567-8943-0c8ec9df8c59</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73a0c13-951f-4da7-b863-4880de343f3a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73aaf29-262c-43ed-b266-40d0421f29c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73b379e-4807-428c-96b7-62c0a6381c60</loc>
    <lastmod>2021-10-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73b683c-5b04-4784-a423-3505fc5aacc7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73de83d-187a-47f4-b878-952418927b0b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73de99f-47ce-4252-b9ce-d80d8d90c8fa</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73e2146-d596-4fba-b58d-11893e56b640</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73e76cd-531e-476d-a552-1ae8ed252a47</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73e7e12-9db7-43f5-8d30-81a41c80790f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73e90a4-7342-4c2c-a139-61ed9c6915f5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73f0cca-1f16-40ad-99f4-6e3b2db971ae</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e73fdadd-eb18-4b47-ab7f-991545895d05</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e740bc51-755b-4e19-a91a-b6694c5467e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e741b92b-8ee5-4b8b-a46b-828278953f83</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74208d2-6e1f-4f83-b8b1-7dae9b587697</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7439119-0082-4d42-ac6f-a195e1b8d461</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e744af6a-97bc-4d08-b8aa-70b09fef84f1</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e745177e-e488-4044-938d-c90c3aac1477</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7456919-3fbd-42af-926d-5721ea6f1add</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74652cf-6a80-4436-8e0f-9235b13bf51e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74659e8-d0bd-474f-93f8-cb8c717ad5ea</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7469f36-5fa4-4bd8-91cb-0236aea51cae</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7479295-3758-4a1f-98b5-f35e6d08cdf9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7481c7c-4172-4e45-bf6d-d944d684f84e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7482168-bfee-4e41-9ffd-bcc919bcb584</loc>
    <lastmod>2025-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7487748-c60b-496d-bf1e-2c7b3d5507c7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e748d19f-3098-43bd-9257-c398f8d7e2b0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7495b48-85a4-43a8-96f9-a78db77b1f96</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e749e12e-70fe-4093-bbd8-9b48281c3ed8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74a3b79-9b5a-49cb-91e5-16a5b0d6d992</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74b3fec-cec5-44d5-80fc-d3779faf10af</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74c4811-2f3b-4811-8ca3-3d206650114d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74c4bb7-86ca-481b-ac1e-1d10041187c7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74c70b4-8b17-43ac-9c0c-9177e42e77f6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74cd626-0b6c-4fd9-af35-605df9c64146</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74d4caa-1cb6-432d-8aa1-b8a0b91f7dc4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74e6c5a-6b9d-4261-843c-9ac30048b495</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74ee20e-e277-4a02-bb41-611cc18165f1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e74f25ad-d4cc-4fa5-8204-0fbbceeb91cb</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7513500-69ec-4ac6-9334-ed52fc23b4cb</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7514649-15db-4125-b38d-cceeeeab556e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e752e995-8863-4c63-a99a-cb34c54fdf2b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e753c214-f217-462e-a515-7c5b227fdce2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e753cee5-ed45-47ea-b18d-0866ff0d1855</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e753fd70-1d37-47ac-8cde-a8281eea8dec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e754c2b2-ed24-4774-b24e-c940b152627e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e755d354-9d8f-4fe9-91ba-04348190397e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e755dd89-f822-4495-ace5-8a787eb930cf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e756ad20-bcc0-416e-8f2b-d5bb1f1e3f32</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7578fd2-d82a-44e2-bbfe-2155efeb4bf9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7590f37-811a-4f56-9d1e-88157087740a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75a5424-f208-434f-a29b-16daa4b83c8d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75b870c-2c08-47b7-b590-82062f2a0a6c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75c1783-ffc6-47bc-8b7a-a3ebab885aea</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75c270a-10a6-4272-a871-5aeb1ff173ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75d386e-7def-44b6-9b0e-f2e3cb59e822</loc>
    <lastmod>2025-04-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75e9c22-2809-4368-8e53-799cd5cf848a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75ecdd6-b163-4e8a-bcac-e1ad31596494</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75ee281-0868-4051-9a36-9cbf19ad3df5</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75f0257-0d71-4fb4-a111-95a936d5fc62</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75f0439-09c3-4442-ac82-05a9f8893121</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75f067c-cf7f-4579-aba6-1e9e677f1118</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75f18d0-200e-4ad3-adc0-4e6e7fa8d260</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75f6ea8-78ac-4da3-ba81-df9f1b5a9943</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e75f7d69-158d-48d7-92c0-cc9eeff3ba19</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e760d519-7475-4acd-b54d-65ef3b9e4dd1</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e76114f9-18d0-4fef-882e-49c4aee81080</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e762134b-13bc-4d78-b820-9470806e0a8d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7625259-2c26-40a2-8c9e-bf96843ff82c</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e762f7c5-de63-4900-a1d3-ec75b607a8cb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e764371d-a976-46d6-94b4-d939b7b2c1c2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7643f81-7f96-4794-81bf-b7130b7b65d2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7648108-9da9-4add-901e-b5d0fca3da0c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7649c50-3097-4c76-ae43-3759f9170786</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e76562b2-1a9f-40d0-a4fe-0889ced32b15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7659712-4bf4-4f82-a5b2-6016148a003f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7660718-399b-4e29-afff-e5f8730952bd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e766dccb-c6b0-4c9d-a07e-cfd9e4bd674f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7670863-d281-449c-aeb0-e1a9cecfe8a8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7678544-2b62-4614-a77a-d1f91e33105a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7686c67-9765-410b-a297-80bb38a620c2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e769908d-7eba-47ac-84e4-03c6b7bbfce4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e76b52d9-dfeb-4916-b640-b4dce9381683</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e76ce5aa-d583-4dc3-8248-fbb49931b564</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e76e61ee-eaea-46e7-a0b6-fb01a7bc2cc0</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e76ec5d6-2a9d-4a92-a242-53c146ea0c17</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e770f43a-b4db-4ae7-b43d-15633e9dc84b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e771d9dd-2126-4c21-92da-ea217a0feeff</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7731767-c1ac-4bd6-a7ee-630adf653f69</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77389eb-8ced-43f2-91fd-20862b84d043</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7748dd1-c218-4435-9d29-cc4360dc2811</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7749f64-6cf7-4de1-9ff4-271fd1124cb1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e774be16-2eea-4d9d-aec2-4abe51aeb4ea</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77570f4-1191-49b5-adf1-fe96401918e6</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77581ea-6a17-4f65-a5fc-61beba67587b</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7763974-638e-4e48-af78-bcc700e4be32</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77698a3-364d-4b20-affc-08e4e13ea102</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77698d1-da8d-4ae1-b3a9-30a0326898e8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7775d18-324f-4246-9727-a4d40ef81c03</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7776782-ec34-4705-acd5-e763efffe13b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7779f68-bfaf-4701-86f4-4adf7d8f1912</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7782f44-3ab1-4553-b7c1-77e72815b33c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e778582a-79f7-4911-b8c2-a669adf9e8d0</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7790d44-1462-43ea-8795-e2268dc66d0f</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e779afca-9a69-494c-a025-2f6aa70cafb0</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e779e78f-b75c-4a25-b9e3-7f692e6af3d6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77aab4b-1be6-459a-85ee-9b85a91f3f86</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77c2f34-a5b3-43df-9217-f26e11786824</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77cb742-24fc-4371-b421-328928749f22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77ce646-0e3b-439b-9b40-6d557feb174d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77d96f6-ba3a-4ef9-ac9f-7a869921d94c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77e5b76-d599-4d4c-ba45-f4fed5e1c369</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77e5e11-d45a-40c2-9723-6b8d40782e7d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77f0aec-56a8-490e-bcd2-7b2f142b99c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e77f707a-650b-4371-8c51-6dcdd1643d69</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7801c29-7bc6-4224-9219-d5312d3d82a2</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e780c4ad-f4aa-48e3-ab97-119543db2c1e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e780dba0-d045-4ec7-bd87-3fa9cb8d4c47</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7813c5b-2941-4859-964e-bc492cac10d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78222ef-66b2-42aa-b5ac-94b9cce02c0b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78288e9-bbcd-4098-a081-b20ecfbc1d06</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e782c120-c537-4108-a24f-48bc6a659859</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7830a7b-f67d-4e1d-9a86-6bf26977fc81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e783a5bf-f0e6-4006-bc6d-822e4ae91426</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e783b1b5-52d1-4abf-9751-53ef857651ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e783e599-932a-4beb-8a9a-d8c4ff3d2dc3</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7848d5f-e2d4-424d-bfd3-8a4006227f59</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7853b09-a8e5-4f4d-9f6a-c21e1b0ac187</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e786275e-6457-4514-b7cf-ecd9243cd71b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7871750-6f8a-4884-94c8-ab067bccf193</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7880147-9755-4849-b743-1fe23d4cdc84</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e788b393-0e90-40e9-9406-51ede73ab465</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78a47d9-7ee0-43e0-89fd-a3480e25c226</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78a7d1a-26be-444e-b258-7283fc71dbee</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78abde5-ad8d-47a8-aa7d-d6bb9aa4505b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78ad58d-cd9a-40ff-b134-a91f3c972f7a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78c0ec2-8ced-4dd7-adfc-8a654e942f26</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78d153e-585d-4c33-af84-bd50fa95631f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78d340f-986f-48b5-95ba-6dba68b765e7</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78dd72b-0fc7-4c01-9273-3e9b2f6fa753</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e78de063-2022-4d38-945e-85503014b2b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e791a080-197a-4bf9-9a6d-edabc8a026ff</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e791a7e2-2c0c-47c1-ac2a-5ca515bb7d43</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7920a62-0c40-40b7-8b00-9a69a7462161</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79313a5-bbf2-4d21-ae41-6731b4aa3c89</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79358e6-4a71-4a06-9aa0-333d554df920</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e793bd87-155f-4eeb-9841-c2e2c1106a2b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e794961d-89b2-48df-8478-90941c946001</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e794b33b-b795-47c7-a9c1-1a72b4921246</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e794ccc4-aca4-49c8-9770-3263d5378db6</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7953980-c381-4579-95e7-efdb532fa6b8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e795b067-3a38-4627-b1d7-fe6ce0e444c6</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7968339-6133-4b99-9fef-96ccd6647618</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e796d68f-53e6-4f54-94eb-5d180dfb2494</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7972089-2886-4bcb-b622-53b563c136d3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7977761-25e6-44ca-965e-1824e35cdd0f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7978a71-eb16-4cb2-85f2-d1dfe5b8f9ae</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e797de96-26e2-4baf-9f7f-a6d4a9c071bb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e798339c-9e24-417d-9ae7-ab4a5132bc40</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7985ea1-36c5-4661-9cc1-5a571e92f4f5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e798f6d9-e14b-4e23-9917-2f4e4b5f5086</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79a10c8-cfce-4d2e-b6d4-ba7f908001f8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79a25f2-269f-45bd-a340-fdc2e80954e7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79b1b12-002b-403f-862d-cb4f83ac75f5</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79bb103-d679-4eb0-abc3-10cdfa74e62d</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79d1a43-4d51-4064-abfc-ae2ab1875a1a</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79eb62f-3624-4291-b767-059291b328dc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79ed0e9-ddd7-44a0-b1a3-c27b487e1246</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e79fa612-032b-4945-b285-663de6b612e5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a03269-6560-469b-8c33-99f78991b3bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a13c93-89fd-4013-b77d-f9a30b7639fb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a1e67b-1eec-4993-a5ab-0567c7548b5f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a29aab-5138-40b5-a434-dc9e951f3b95</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a2af43-bd1e-46d9-a8c4-eb2922668fb3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a312d1-0cc3-4f81-8165-6cc2f7789c55</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a35136-1fdc-4cb5-9c43-5ba4ccfe9f5e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a413dc-084e-402c-8657-096d3c359bf9</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a46ad3-ec2b-483d-981e-28bad148edbd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a47ceb-34ab-47e6-a4aa-a65ef7d19c7a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a4f55f-93e1-4d7d-b8e1-4346797627b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a558ed-f87b-4775-b013-742d12358509</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a56010-6bc6-4262-8fdb-4d493d1b9525</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a60476-9e14-4811-9f09-20730c9dbd0d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a6dbf0-fdd0-406d-949b-ae9057859e89</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a71c0b-39f7-41c9-b075-63eb9cd600e6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a76acf-910f-4fbd-83b8-a54780aca894</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a7f45b-4b1d-4772-9164-963460c87fd6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a83f72-c99f-451e-a3f7-66c02956e58f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7a84220-8b94-4363-9723-6a844d034fa0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7aa0012-55ae-4722-951a-ce46803e0d36</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ac2cf1-cc76-4ad1-8628-09dc9dd8309d</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7acacbe-7b57-4d6e-aaf0-59d117270302</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7acd274-56a1-41d6-b746-9c0890c0cfd5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7acdb5a-4807-412c-875d-7d89deef26c3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ae0659-9b82-4ec5-871d-24b22a491294</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ae7af9-cd84-4884-b2b5-f3f5a5867756</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7af9768-009a-4eb1-b131-a1638eea0be0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b10914-b467-4745-bad0-1ab164b466ac</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b1bbc4-ab4e-417d-90a5-91a3cbb36f6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b1ea9b-1379-46d6-b3ab-89b7dcbbd8dd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b23243-ae3e-4607-89f0-a63f4e1221ff</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b241fd-d1cb-4e2f-993b-244c9eacc886</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b27278-ad26-498c-b219-c19f6183de01</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b27a61-64cd-4785-9701-e22b6fd54cab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b4d4ee-c800-44db-800b-8cdc036d850d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b523ce-a395-44fe-ad15-500fcd691f4d</loc>
    <lastmod>2025-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b60c89-95bd-418d-a5d9-7e21380e3e14</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b6663a-fd51-4bf3-9d2a-775fd557072b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b72bce-d9f5-4b3b-9864-43b12c50672b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b72ec6-47c7-458f-9bb3-e68d1fdc9cae</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b73605-fe75-43e3-b21d-d1f3dfe4239e</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b7f1fa-b6ec-4b94-9179-935918a4a64e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b83e80-b4f2-4f61-a3ba-05a26d70538e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b89dce-4c9f-45f9-8650-50f8808bee3e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b8b99b-0208-4845-8e91-01b3c06a76cf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b8be91-ac52-4803-97af-a5ba26b1a62f</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b8c318-69c0-432d-8348-91335acceca5</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7b93c07-eb6f-4126-8305-aea9f05117a4</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7bb01b0-bd23-4db9-9391-c527a15f3b7b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7bb2ec2-ca42-4eb8-88a7-a96b17874b0b</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7bc4e6b-cca6-4c5e-9420-0dcf9c6114f1</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7bc94ae-508d-4f2f-a4eb-5acf9a1098e4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7bcd4a6-0f39-440d-955b-b063f81560c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7bcfca7-cb04-4a54-906a-05dd4f478cf3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c027ec-8a6a-4f31-9428-96fb1f659c32</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c0eed1-6ddb-4668-ae9b-6bbd7e077052</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c261a8-c65f-4cf2-987b-610248dfc6b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c2770e-89f8-4db6-acc5-a26cbe47350a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c3060c-45a3-46f8-96b1-a2ae79239ac5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c308f9-0d4e-444d-8010-4a6d166dbfda</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c4907d-31c6-4f61-94bc-e19a70e86017</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c4b2cc-db4c-41fe-9dc5-eec7400b1d98</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c4be7c-94bc-4251-8acd-a67d28fb40f3</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c54cf9-40aa-479f-a466-77d8b883a547</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c61855-ec2a-4f53-8b6b-309b4144b3e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c6bce1-6604-4c56-a35f-357a5afab2ea</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c72daa-5c08-4a2f-ad30-d8bba4598304</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c8ce1e-89f4-486a-bb2f-33218e9f4736</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7c9e435-819d-452e-ad7a-ab0f642952cd</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ca888b-98fc-4ea1-b56e-3296e8863762</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7cabfe5-fb81-42bc-9813-63a3ec662db2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7cbc754-8258-435a-ad5c-26fcf8431eb8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7cd2350-3d47-442b-aec4-0aa4e9d9246c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d100d5-c4d9-45d9-bad9-8e3063f87ab1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d1172e-0786-4f07-99cf-7e8f744b9bbd</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d16e28-295c-42de-8e09-343b0ca182ed</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d20b78-0772-405c-ac52-07d54484bd27</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d2b3f6-6296-4c6f-a6b0-51254b501450</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d2e28e-4324-4fbd-9330-1e4fc8e33546</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d338ef-7175-4aca-bf95-d93000ee5ffb</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d43423-61f8-4264-bd49-f14ab06d3c89</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d5151b-d2a5-4c1d-84c2-204c68df2016</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d535c9-63b3-47d1-898f-3400aa2b55a2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d76d11-e857-40c7-a9d9-2c4196c7547e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d8f43f-14ad-401b-adcb-a3f540577634</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7d9c366-5aaa-41f7-bebd-5d709efe3bd6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7da9304-fbe1-41dc-b92b-808652abc216</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7dab6c9-42b1-444d-aad1-0b9d578aece3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7db5c86-0482-4bb6-901b-728b85c3e024</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7db70ea-2431-4fee-95b0-5911eff78ff4</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7db8ecd-0819-4638-8cf8-209b7271cece</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7dcf29f-3075-4a21-bfc3-02b62fbbf6fb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7dd93e3-a506-4a2b-a7e0-ccf4debd6993</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7de2597-ffb7-4250-9031-c9cc3fc90d1b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7de3d3a-0cd5-4a6a-a35a-a1cd23beeba9</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7df4873-b881-40ef-bacb-2a520d594e65</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7df9e12-7b1c-4255-9a03-d6e69d0d5087</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e16fb0-8c75-4058-9c03-40572a80c62e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e3b666-61b2-4c04-9206-986f6dbcf73f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e4c98c-15b0-4686-be87-92979b218ff5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e60991-48b1-445d-9277-6923708b42f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e62da7-84e6-43a2-8f3d-0787f39833b6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e66a1f-0cfb-440c-8d31-4a6f29efd3fa</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7e73b83-ec89-4e90-ba43-03a9b120a7f3</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ea20f4-b95b-45c0-ac99-954dfa299321</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7eaa813-5702-412b-bfd2-3244076479cb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ec706c-90f5-49ab-9ea0-03d88b5f7737</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ed6219-f1df-4020-aa4e-2dcff54b5f97</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ed7c67-c8cc-47a6-ad28-604db5e8d327</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ede89b-a45a-4f95-8f33-49ac3d75729f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ee62c8-4683-46a6-821f-0cf9e74e7d27</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7eeb033-440d-47f6-b66a-96bc47a11413</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ef7d44-9f53-45d6-8cf4-b0aeb7a839fe</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f059d7-d8a8-40c9-b4b2-8f5a36e3f17e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f067e4-0527-4dbc-8306-1b1069380da3</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f17b1b-70e7-408f-bb28-06d7a4236d22</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f25c6e-7b9e-4e7d-8ee2-22bba1d8e693</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f2a781-bdb7-4c76-b699-dd5b07ec2a83</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f2cdbc-70a6-436e-8d14-ba3ca77511ba</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f41b90-dd9a-408d-a48c-9f1cb0b4efbe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f5c99a-b4b1-4610-a213-0fd14b3aab1c</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f6f00c-f77e-4c4a-b666-3850251d3e51</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f79355-d89c-4dad-9ac0-52101f5ec353</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f7eb79-ddea-40b5-8cdb-d8a585f7664a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f81921-341b-4547-87cf-ee795554d718</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f97773-4841-4745-8ac9-bdced7c970b0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7f9896c-91a4-4057-9d48-18279ac87f40</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7fa1292-48a4-4d6c-9c47-bef8a827889d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7fa34a8-6d5a-4933-8942-58077a3bc049</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7fac2d9-616e-41c2-a1e5-add35c6199a0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7fcc42c-9b9e-4eba-88df-05d442d05d5b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7fe6e17-c910-4d33-b1d9-93a54e1afb58</loc>
    <lastmod>2026-01-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e7ff2ded-3bf5-4eaf-b7a4-e471d3f5926f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80097f1-30cb-48db-9d85-54f0bd304e0a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e800ca4d-5330-4176-9537-40859a87419a</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e801f487-f833-451e-a46d-8e669070c23a</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80248d4-9738-465e-b79e-0d878915954b</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8028f82-8c95-4984-abb5-04cfea1f84a6</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8034e1a-a88e-4605-a2b4-5b1615662096</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80593b7-5874-4ee3-8c59-aefcd35e9c0f</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e805cac4-f236-4915-a730-d8c258704504</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e806f985-fa5a-4280-880d-0c8183720d4d</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8079c55-c8de-48da-9c29-2b2e68b814bc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80924a9-ceec-4abf-a93a-58bdcbaf230b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e809e372-c2b7-4613-87b5-1c5786b9d94c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80a472d-916b-413d-b1f3-7bc81f9549eb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80b7271-6d82-47b3-bcc1-479d806ca53d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80b74d9-9e89-4ee8-8890-dac774fe8a6e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80c0504-60f1-463f-85ca-85e02b0dbb11</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80c2f6d-933d-4dd2-8a2e-353f81f7f08b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80db7fc-73da-409b-bd94-c080fe55973c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80e3c56-dc57-44d3-b890-d43612398c76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80f302a-31c1-4057-88c9-f7a0325bc0b8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80f3e73-24d5-415f-9854-5b23e1f09515</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80f54dc-973e-4658-a349-f25e00641fb9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80fcc34-d466-42cb-a82d-0cda3012dbab</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80ff8b6-1fcf-4595-9729-2dc475f47ad6</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e80ffe6e-9b81-4228-b043-fd474d13de05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8102a52-c201-4fdd-8366-d6d26b1444c6</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8102abe-37a6-42e6-9f3e-f9337aa73caf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e810ff6e-fbdb-4ae8-866e-101d71442914</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e811666b-9778-460f-9f8a-07b36f69a8b0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8116e6a-f1dd-4b4b-9d35-35a5f55b1229</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e811d44f-d976-43c0-948e-ee2c11d4a723</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81278a1-7972-4839-aaff-a65008c8bd14</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8136d5a-437c-43e0-bd0e-8c397c7744cc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8141110-f287-4410-9018-f1cfd4204439</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8148442-1036-4e8a-b1c1-2d457b61a014</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e814b2c9-50e6-4241-89c3-172e5fbf0166</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8150237-6192-4806-853a-cbdbe2cd9d19</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81592b4-67cc-4426-a4ec-eff3e489c7d7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e816ae2f-6de3-4b30-9530-d9c743f9dd8a</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e816f904-f3f7-4a7f-9db5-01bf381c19b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e818a665-a120-4a83-9dc5-4f48b33eb4df</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e818e405-9c39-43be-9c46-c354df44d92a</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e818ff3b-5b61-4442-828c-14a02005d603</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e819bb54-091c-4637-84c1-ab6ddfb39915</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e819d865-8697-49fc-8816-d6fca5f7857d</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81a189a-4f24-4ccb-8afc-7e7aec05f4e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81a55b9-5d6b-4c40-b50f-edb489fc00bf</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81a57d9-1833-43e3-a3e7-4a9d36072aba</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81b211d-03d0-474b-a684-66555c777a56</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81b83f7-6c70-478f-a65e-f6728c9e56ab</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81ce71b-7562-4c0f-acff-e83baaa52157</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81d58be-63bb-42d4-9539-67cf0efcc179</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81d61fa-7330-4794-9ade-f9589190227d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81e212a-4b2a-412f-9159-86610077f3ef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81f84fd-e9ae-4caf-af97-dec9d574eef5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e81fa04f-b1e9-4542-8c0b-b8ae4c173063</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8201b9d-9e84-46c5-ba1b-0ffa5145c670</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e820379f-3a5f-478a-a772-16b2b8b5ceef</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8203c20-295d-46f7-b910-bc02d25aa6f0</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8207755-34ac-473d-a27b-fed11a054807</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8210ba5-580a-48a0-b3f1-a8460a591ae9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e821b13a-b0da-489a-b35d-35c51fc60558</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8223715-4dd7-47e8-90bf-1f9943050453</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e822cad2-99c9-49a2-8230-aa950446d920</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e822de76-e964-4803-a0de-0e481e19f82d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e823b1fd-b362-4cc2-887e-9e6cf37566e8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e824175e-0c66-464d-831a-4313ebb2e142</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82421c5-36e6-4b6f-9302-900ba5318d36</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e825555b-0fae-4edd-b78d-3f32989be0c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8258284-4970-4b1a-a325-a1e3c9247619</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8260e76-d6f3-40e4-915a-48725abe6c64</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e826a762-3ef6-4f51-b91d-544625d3ec77</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e826aa88-ebf7-44e9-8148-c02015e09a47</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8276730-ad17-4044-949d-79232d8d83b2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8276be0-6b0e-45a1-ba63-d5de29788cfd</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e827aa67-1994-41a1-84ac-686a7464612d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e828ed0b-5f6d-4ddb-adfc-0b7eb786dd7a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82935c1-fb13-42e0-adc1-ba97093f4f33</loc>
    <lastmod>2020-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e829db06-6041-42cd-abb0-9831fff12a33</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82b0efa-45e5-4c2a-b1c0-01b4cf647980</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82b4072-a340-4449-be1a-3ff22d1cd9ce</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82c04d3-5b24-4af8-9e46-ea537cc79b84</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82c14b2-df51-487e-83f7-8c7d963f0474</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82cd183-f1f3-40b3-9d58-8558fb2f84ec</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82d2022-3c9a-40df-b1ee-135cf3f8a0ed</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82d3e33-0e60-40b5-93ac-d104b881deb1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82de1d7-fd5b-4062-b479-0bc5debc46e7</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82e9157-0199-419c-9c48-74393d011e62</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e82f3fb7-8fca-4400-987d-acae54614b6a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e830006d-7866-4199-bb83-169d3c2b8fa0</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8304af9-0ed6-4bd9-ad85-763a2fabe3d2</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83256b5-a1bd-41cc-a4a9-68194ebc5e17</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8325aa2-7f62-4e9a-9b66-eecf6fa4816f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83262b3-cf12-43f2-a8e8-26a14407e752</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8326703-0d4f-4672-9f69-1a9ecfa6f0a5</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e832cf2c-e0fb-4ae4-beb2-ed93e43b8b57</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e834427b-8a47-4540-bd3c-b22e8a00d8c7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e834a50b-ca3f-4da2-b46e-1c6a205e744d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e835826b-3901-439b-ae03-bd5dd40b2898</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e835ab29-3da2-420d-9fd2-f1a9c6335722</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e835b61f-59bb-4277-87f0-cca637164c7e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e836a22a-d72c-42cf-a0fb-653f95133c2f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83705d8-9d45-4955-a202-9aae3e75fe72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8376b07-1063-4c39-a1d1-430a2a0b96a6</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e837f3f6-c9ac-44d3-8f1d-807cb13fe546</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83aac4f-e2eb-43a8-835d-3199d3f8ded8</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83c6284-4ae4-4a96-a9d8-74e504f2f98c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83ce639-57c4-4c37-891b-6123a51d2e1e</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83d80c3-18c7-4706-9cbe-45c8dcfaa93b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83d98c6-88a4-4af9-b6da-8c47820672af</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83ec1b7-41e9-4234-a0e4-6dd2c866c113</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83ec695-3de0-464c-8b6a-4a968e4ac85c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83eebc2-f326-43c0-92eb-84fe711dd2c5</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83f3089-5742-48fe-8ec4-6647ed746376</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83f917c-6b6b-41d5-991d-2f01e32a500a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e83fc7fd-46e4-4499-a2ec-c902da2a8b6c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8402a51-299b-4bd2-932c-5df640da69b9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8411489-a21b-4101-97e2-ec8f38d230f2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8412c60-98c1-4f20-bc6d-54fc1cae3448</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8416aab-343d-48a0-bd8a-ce863590e63d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e841f070-b33c-4a2b-843e-a35bb16055ac</loc>
    <lastmod>2020-06-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84275aa-b430-40d6-93bd-0bfbef96a254</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84454e0-61d8-48c0-ad0c-8b652e4bf1aa</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e844898a-51a5-4346-8ffd-6d25c67670dd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e845f181-7087-4de2-a881-f21b33fd87b8</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8475b64-3871-440a-9782-1a39f7e5a5bc</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8492085-a815-4ee6-9d3a-1164e84c5ae6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8496bc3-820d-4c26-9b6d-47c5790a146b</loc>
    <lastmod>2024-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84a3b8f-6b99-4bc3-bc75-041bffd95228</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84bdb2d-3967-49f3-8d7c-963b05d6607d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84ce6b0-4ab8-48b6-b3cf-c2d7867da9bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84d66ab-c168-441c-8940-629d749e1b47</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84dd779-4348-45bf-b9f8-8efd5b3984fb</loc>
    <lastmod>2023-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84e6204-4f03-458e-8c90-d29cf8470b98</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84ed57c-f48f-4fae-8338-86a81eb4b4d6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e84fa39a-2dfc-46c4-8046-00d0650fd500</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8504298-7718-4f69-ab43-cd59435df68d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8504dc3-127f-415f-a1f7-adeefd7b8fd5</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e850b6fd-c049-443f-9c25-dbeb87595542</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8516cda-33b7-4744-bf52-2374e30f5168</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e851d440-f311-4103-bac3-fe9dd4ca2d39</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8527eb9-8b97-4b50-b497-1e38a1066d72</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85310a2-5135-44bf-8fbd-12d47203466a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e853541b-0710-469e-ba91-27b181a27a61</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8539ae4-0443-4a56-9f6c-8aad630c534b</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e856eeeb-a0c4-4339-9859-41dd5b506626</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8578be1-a9d1-42d3-aaf8-908ca03fd3e3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e857ab92-a79e-47a8-be22-c8e70755cc40</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85837da-8b1b-4d41-a12e-ef3bfeb3f14d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8583bea-0658-455e-b253-2089c663f2af</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e859488c-3fcf-46dd-8552-d4cbb5d1ac01</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85a146f-0439-4aaf-b7a2-81f2af79947d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85a774e-a00e-4af3-a508-51caf7c02b9b</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85ac8e0-df7c-4110-9b7a-bdb2cdfb34b0</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85b8bf5-b9b1-4833-8e3c-5185850d78af</loc>
    <lastmod>2022-10-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85c17a9-a807-4fb4-aa58-b8cdfa8030da</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85cb630-b774-408f-87e9-d2af3d89ece4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85d0079-65b6-4cc6-8d0a-39d76b11bb5e</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85d1659-fc78-409d-b300-69f729007cd0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85d1c85-cf5b-478b-aa02-9d7bb25f0c67</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85df79f-d25f-4094-8b5b-af327cbb4265</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85e23d7-5922-49df-985c-24e5ae4e9378</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e85f77b3-1061-442d-ab45-2bbb8b41af25</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86022c3-6db1-40a1-a7d1-5d9de37dd601</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e860c4ef-75a0-4cd8-96ff-b70da55c78ca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e861f9bf-3227-499c-9f86-9822a4b1bab0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e862bcb2-92f8-4335-b225-895d54ffc43d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e863f2de-a8fe-4602-965f-93caad9eaf18</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8656376-05c9-477a-96d5-0dcaa415dfc7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86633a0-35f9-4439-9fac-51ae89308934</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8687cc4-5ae4-4e0c-accc-634e5bd3cc92</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8691b39-4ae8-4d09-ae14-070afd050243</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e869d37a-9dad-47fa-8b2b-81348b789342</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e869e18c-ebb4-40d0-bd29-498ee1aa7d72</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86a0e00-f01d-46d6-8a24-4c99f33e2463</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86c33a7-648b-425a-8918-f64723a14ccb</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86d6c1c-64ee-4184-8068-054a8269f818</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86de9eb-bf9d-4edc-bc9b-271483b06b11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86df6c6-a507-4ee7-9035-206dc538aea5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86e5103-f1bb-4316-866f-02b37f182680</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86e836b-606d-41d4-b9e2-22725dc4b9be</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86ecd82-ec8a-4180-b1b4-002fd34f8817</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86f580a-83e1-46cc-b295-95079a6b1510</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86f6148-5aa7-48df-969e-cb85af3232ac</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86f8fd4-2be8-4d1e-86f7-4d71cbfe220a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e86f9f84-e4f6-47fa-9daf-a62f84d4a5be</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8716ff1-b987-475a-99bf-b995056bd1ba</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e871a576-457e-4292-bb41-240bde5fe283</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e871ae52-eee1-4f26-96f6-2e808984b24d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e871f28e-7461-437d-9bb3-21d73f0a8f22</loc>
    <lastmod>2020-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8721b8a-f59d-4158-929a-4f6e44a46110</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8726c2c-4a2e-4e71-a9b0-10111826c952</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8728683-29c2-4cc8-bc65-d485ab4fe696</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e872e88f-452d-422f-b60b-0c9e5a06de05</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e872f321-8348-4f89-8205-52c3537894b4</loc>
    <lastmod>2020-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8731aa1-a05e-4808-a5a6-61cbec561b25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e873e217-9572-48ea-b6a2-4af0d2a04db7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e873f1d9-03df-4f01-8dac-3fc511a170d9</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8747f72-2870-458a-8f89-db768648615e</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e876554e-b416-4b32-a61b-5fa929ead9bd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8791ab9-7819-4c9d-a644-bab95f0e2f29</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e879fdcc-ebce-4b27-89d4-7d3751eda276</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87a1036-7f43-4d53-b3fa-2b8aa17629f0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87afde2-483a-4548-b4f0-f4201c1c08d9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87aff6b-c042-498b-8628-34c28abcbbfc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87b331e-4e85-4893-aa36-d0143d333d1c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87bc03d-4bf3-4117-a41f-8dc33c158048</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87be99b-888f-4555-86dd-2b77349f18df</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87c2ff7-d24f-4f1c-8ec9-13e1c1209401</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87c7f8f-a878-4e75-8ce9-21dc9e82b7dd</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87cb68b-4a05-4a3c-a4fd-6d64426c01ba</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87cc9b9-60b7-4816-b6c7-36f3ee99d026</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87d3146-997a-423f-a96c-9e42a65565c5</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87d31bf-1e13-4460-ab6d-446049f1aac3</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87dba7d-2d53-4929-a78c-ae74873b9fc3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87ebc38-d445-4416-b55c-fb14bd73b083</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87ec70d-5b07-44dd-ab18-34973dcd0535</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87f2ba2-d566-413f-b91f-5ab5e5c35c75</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e87f4911-1aff-4a4a-a4d8-08159ef9d40d</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8804d73-2c71-46b0-bb65-c083975c7f8d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e880a643-ea97-49f5-8337-19f2ff3732ba</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88172a3-6a60-44ff-9acd-3a06030b6ffa</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8819bd4-7057-4748-a772-db4e6f0ef9e7</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8831381-3a98-4eda-a2d2-eae7ed2cfa83</loc>
    <lastmod>2023-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8832a50-5692-491d-b856-db7e6d770e1e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8839552-b132-4d96-8815-aed65ae8cae2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e885ad47-988a-4ee2-ab4f-1f2a5ff37cd0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8872696-fc8b-45f5-b8ec-98fd685464ae</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88896ba-486c-4792-88b3-e200c39e131c</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8893368-d0c8-4d31-b9f5-f489466ef3de</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88a61b5-d425-4ec4-832c-afe5153637b6</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88ba530-6b26-4c07-9dff-7e89a6a17005</loc>
    <lastmod>2022-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88d1b11-8c23-465a-9e85-13cae32f08c7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88dc3d6-5693-4ab1-8458-0c1e4eedb17e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88dedc6-a76e-4c4c-8776-5fc42b864f98</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88f2cb3-daee-405c-826b-0a770e85b462</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88f35a8-18c8-40f0-98f9-6121896fc29d</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88f54fd-11ef-4e86-87c7-a7565aa0cd79</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e88f7632-9b8b-4fd3-9641-efd6afe9db9d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e890f702-59e0-406b-9ffd-c9932025080b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89123f1-b38c-48ef-b464-4c127cc4b297</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89134f1-1229-4db7-84fe-c35da6257bb3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e892c1ab-1057-4adb-8a13-1a8f9e56ce01</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e892c840-e544-4955-aa52-31c89e10dddb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e893bf56-ca72-4662-80a6-78778f25fb76</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e893d6a9-07fd-4870-8736-35167b08bb01</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8941a31-1440-4967-813b-ac4159b25789</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8942e6b-1bd4-4d71-ab40-3d994319467a</loc>
    <lastmod>2022-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89472a2-c8cd-44c7-a1ab-7a1d0a1340bd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89480aa-8557-4701-826c-5e6ae4e201a6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8952b0c-7f6f-4214-915f-2a73409d62dd</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e896c525-b519-4910-b169-581720dc8045</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89752bf-16ce-4676-a6be-1005e7908ba4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8991150-90ce-4648-9009-7027aa44c597</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8994857-c520-462e-930f-86c4460792fd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e899ba51-6999-4331-acc9-794ee9f21d2a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89a2dfd-fa0b-407f-80b5-6475e06553bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89a7098-f961-4739-9e3c-2f7b6040d9b2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89a7da9-2503-4834-98a3-f7e777a4895d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89b0f42-5dc6-4091-84e1-a149a25341fe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89baa79-8e1d-4777-a97c-f41a8a26ca8d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89bd40a-fb2b-47d7-834c-6d053f74394c</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89c77fd-32f0-46d6-b7ed-b263589fa6cd</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89e0db3-6f2f-4f15-88ed-63ace0a469f7</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89e37a1-6aaf-4e1a-8cbf-2710dd78b15c</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e89f38ff-eeae-4353-8fe2-6c9cde23de14</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a046c7-9bdc-4e22-b378-487bb0349ae1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a09c86-d04b-4d58-a0ce-caa47462da73</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a0c7a2-5c0d-40ae-9cb7-f48c0c1d169f</loc>
    <lastmod>2021-10-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a2900d-cb36-4b6c-87f3-6eaf75a69ae1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a3bc02-45ce-4f58-98a8-c829557ffcb5</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a46353-bada-4bf1-a0f7-3aee8d00fb80</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a47107-ef4f-4a63-8a0e-f0f85ae95bd6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a4920c-bb29-4d2f-a835-77b20cd2e7ee</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a69da1-b242-405b-b759-58c2cf8ff43d</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a6c5de-8448-4bae-8e6f-d138afab04a9</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a74d42-3c94-4dc7-a7ba-223aece0246f</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a78d8d-f826-44d5-a045-d7ee27bba71d</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a7d443-1a93-4e27-a38e-da4434a4928f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a856fd-3d74-4684-8853-78c38204f54c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8a8ab10-0352-471d-8eef-7125d7e2bf9e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8aa0612-5631-413e-91b5-ddf8c3d74eda</loc>
    <lastmod>2010-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ab255f-b0a3-4559-b1c3-bd377a684c0c</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8abb803-70a4-46f3-82dd-499b54c9ef57</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8abbfe7-b7b3-4e8c-a0af-fd7192363282</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ac01ac-f024-4152-8c85-65ba7de88faf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ac728a-3728-4aef-a00b-9ab0f5e83490</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ac8fda-3558-4efd-a9b4-4184ce7c0902</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8adb971-4f8e-4eff-80a0-513b89859ba9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ae00dd-b1ff-49c3-929f-c1b2e8bc851d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ae87f4-f852-42ec-a4ba-a5aa9b9b40e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8aea4e4-1141-4440-8a80-f7ea35e424f9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8af444a-465b-4a95-adb5-a6a639415628</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8af7713-b097-4db2-ac9d-234865a8a0e9</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b0479d-d798-4342-ba49-67bd217927cc</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b0e51f-f9a5-4c2d-850a-7b6cac587f9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b1b943-5c37-4264-b020-70a3fa404865</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b23b7a-c050-4439-8660-68f96ee78f65</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b24fbd-f2ba-4897-9553-650ec78d1631</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b2ca3a-5d6e-4c03-a61f-975c58d69ad1</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b2f36c-c605-4e00-b99c-185aae53a2c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b3f2af-479c-433e-8972-76512e487fb6</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b4158a-8ef5-4634-850f-28e63012ef08</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b44aab-13cc-478d-af3a-983d0d4d7d9d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b53fc5-af8e-47cf-a743-ca8b6a49bef9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b5dfff-2334-493b-815d-77ca9c86828b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b623c2-6ca4-44c5-a0b1-edacd8d76c34</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b63d17-9af4-44f0-b4d0-05fd2dac1810</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b640d6-c00f-46d0-9c27-79f94dba2fde</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b6735d-8496-4ab3-8c38-8eecc58e2eb3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b68251-3974-4397-8e7d-66cb9d0ccd0e</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b6990d-7276-477b-8a05-1fd449688573</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b6b429-ee1c-4751-b10d-9516043faf24</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b7146b-f21b-4b48-8f9a-b1756f28bcb5</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b7454d-3c4a-4648-b699-b6d4faddc21f</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b829ae-fe79-45aa-850b-cbf8d4a228a0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b82d9d-4d11-48bf-8a7c-05af1b3aedc1</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b8715b-ca7e-4d95-b3fb-63bfd24a392c</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b89800-6d41-4dee-a03d-fdd84f64181a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8b8abcf-f3b2-47b9-bddc-5095d3827377</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ba5ec0-cfeb-4950-a242-662bce11594f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bb6d41-b415-43a0-9fc3-26748bacda8d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bb80a2-7b18-4a38-835a-e0bd97d6ff18</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bb8ce4-bcf6-40f3-b951-7facb574602d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bba875-7c79-4021-b6ca-c8f85e2a94c6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bbd0a5-5de6-4e4c-b5cc-800aac0649d5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bbfdcc-ee1a-4648-b326-48ebef8ccd4b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bc980c-b03e-4199-8a6d-c94d63ccfef2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bd841e-fcac-445b-9c8c-c2426be7ba0d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bec34a-8457-49ac-981e-d7991db6896d</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8bf002a-8ce8-4150-8d0d-98cda086b2ee</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c212b9-3ab4-49f5-9dec-6b1faaf5ba2d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c22907-3866-4274-80e4-5409cb8c3aa5</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c370bf-a184-4f5a-b469-305dc4d0541a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c44a68-8e84-483d-b171-0e60a31202b1</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c4a4c5-a403-4f89-985b-840eeeee98f7</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c6f417-79ac-4755-8fb4-ff3b4f29b856</loc>
    <lastmod>2025-07-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c70c28-28cb-40a2-ac91-d3b36dfb9cfb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c72f34-d986-4f50-af08-baf1e4a9f768</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c83b61-4684-47f1-93f7-3ca3a46044e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c85fb0-ea8a-4278-8c77-b523cff67216</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8c8fd6d-d193-4af0-a0ef-7494f8b4c68a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ca6d8b-fa3a-45ad-a9ee-b386ea6676ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ca7e6f-a44e-40ea-be85-0f6fa9e40888</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cac11f-2af0-46d7-aeee-caebd0d4700d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cb1341-1d15-4f2a-8353-b837e77e8b35</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cb6c0a-9743-439f-9b43-dbb318a40801</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cb83b8-2a8a-43a6-92b7-8bb11c220071</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cb92ac-e408-4fff-9699-280e489716b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cc5f0b-db61-4b2f-abf0-0078b4c79ca6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ccd9ea-3d34-4a75-97c7-54118b98a101</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ccfba5-adb3-4929-b88c-0401aa6f8b91</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cde9c9-e1ae-493b-96cb-df38373e33b3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ce867c-fe20-4bcc-96c9-f5aafa2ab364</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ce8b24-777a-486d-ad44-d9fc9bc1e9dd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8cf7d22-095d-4152-9e3f-98e38edf146b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d08865-1749-4f69-89a3-f3587a399aec</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d1262e-b042-4fbe-ba6f-3a1b187c4db9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d2430d-f5b4-4f21-a451-a963ce14b7b4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d31e2f-f24b-447b-a703-e96d51720b16</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d3418b-f003-424c-a253-65604745c2c5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d4a4fa-b81c-41ab-8475-c97ce02595a2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d544a3-62b7-4a3a-b3d4-600695031ca7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d5db71-a267-48ea-a4a9-f44f3001ca73</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d67bb5-00a8-4452-9e24-839bf4eaf217</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d6d75b-7c4e-4a53-a599-21b48169675f</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8d90c4d-3085-46f5-97dc-c54c4f972830</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8da1b52-0c5c-4764-8509-1ea35042c564</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8da2c40-9c28-4d4e-a4ee-e6c1a9cc82a9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8dbfad6-1b19-4ca6-b352-f5b47e54ff85</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8dc2d51-0d20-4e01-85e7-85725f3bcfd9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8dea87c-64a7-4009-aa5d-77fa17c30130</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8df06bc-8113-4ad4-9c40-6e069cf9c089</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8dfcfb2-1148-437a-b581-ef107d1df5d0</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e01bac-8435-4f3f-9d6e-eb34b32bd6f8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e0563e-97a2-44b9-8c44-0d831d8d446e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e07f6c-72be-4398-9bbb-ed62eb9de48a</loc>
    <lastmod>2023-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e1f046-75a1-4e20-92f1-7e3803cf856d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e353f8-8990-41b8-9f7d-562bb7729bba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e37e16-97e4-4579-9f6a-04fc7797f20f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e3bdbd-b118-4674-a0f1-58bd483bd178</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e58045-8277-4d71-9eda-cb59c550a02e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e77263-1e64-431b-8fa2-29a19926acf8</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e798b3-0a15-47c5-b09a-ece72ede8c45</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e7efa9-ef7f-46bb-a94a-f56b2844dce4</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e7f91e-9da1-4762-9a49-6d33cb75c076</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e86457-f10a-4ada-a596-0b89d409028b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8e9c24a-5db3-4c42-a00d-858eb7cb6fa5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ec8de0-5da8-4fe0-bceb-f8ca5725443b</loc>
    <lastmod>2022-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ed14f4-68aa-416a-9736-5ac17a0bc905</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ed2ea9-754b-4283-8f49-6f426229e53d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8edbc77-c0bf-496e-bd6e-8348241f3527</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ee25ac-cb5c-47e3-b7b0-b409a1e9a52e</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8ee8601-9d84-4dba-ba4a-dda172380765</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f00416-e025-41a3-a434-16cfd1bf1ffe</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f0f8cc-16e7-4d3f-b19f-142a1aeaf124</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f12b24-9efc-4141-b818-e75bd16e5861</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f13469-4984-4f2a-b14b-896074af5f00</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f14396-e189-47c9-b5b9-505258f2931a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f178b7-5255-4ec4-a550-1916f97e43c5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f1da0d-11ed-4ee0-8689-8b4ce662023c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f1f818-3288-434e-8912-12053b0b3880</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f21db0-43da-4e4a-8a9d-fd20c9ba3a1f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f267c0-9b4a-49d1-b2af-b49bff3dea45</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f38714-4237-4c76-b210-83530417de0a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f3fa3e-27b0-4be2-add4-c65cb28a59ec</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f52111-36d2-4a9c-95db-c42456dec6a8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f58e20-8918-4a3e-a6f5-7b3904084b5b</loc>
    <lastmod>2025-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f5d69b-d198-476a-95f0-9c392c653490</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f61a74-b1b4-44e8-a006-fb194d64c8f1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8f70920-bc1a-4246-a447-7d44e2ea7911</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fa08b1-af51-449f-af05-7eb23223a1c1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fc59eb-6ab9-41a7-8b84-8b2430cdb050</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fc6a69-b1c2-4920-a92d-829eba3b9b6b</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fceb9d-c0d8-48fe-b207-50eea880c82a</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fdbaf2-c80c-410e-82e7-851089c3ae83</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fde068-ec17-459d-83b2-915ffdb561dd</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8fe6d50-1e5b-4c2b-9d63-721ecbe2b9f0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e8feabf2-539f-4a26-87a6-95969df9c86b</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9001924-77ef-44b0-9618-fcf5baf8aa22</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9007d95-e8db-48e8-93cf-0236e76ae7f0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9008c9e-409d-49e1-afd2-d522efb890df</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e900b252-5657-4219-8d43-e0d37cc0dbe1</loc>
    <lastmod>2010-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9016b06-9510-4a98-91ef-a8ca36c550ad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90178f6-dbf8-4e08-bfc3-c4221ff54596</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90255f6-8480-418d-acb1-8d5b316ad1d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e902f401-f93b-4af8-a384-073fc46d7080</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9032e9a-83f4-4496-b796-31b5cb912e83</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9033859-bf46-4956-8ac9-9b946c52a6cc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e904d009-be37-488e-ba84-99cb3612e038</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e904d389-5e2b-4d5c-bdbe-05a690f6a8c7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e905780d-fab5-40b2-b37a-03f70db7b0e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9059902-5108-4bd7-bf8d-99f779ada994</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9064d3f-f97b-460e-9c46-a713213dfb13</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9066970-d03b-42a3-ad39-0311f25172b6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9069d56-d24a-42d3-89c1-c0d1aa00dc71</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90b0099-d007-4957-ae6b-6d0527f899f2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90ba5aa-0f06-41e4-ac26-37bc06faf903</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90c8b6e-0deb-4e64-8023-882634f635ff</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90ce1f3-5581-4c63-bdb9-722e6ba3c547</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90ce231-4ba3-429b-ae69-f5f34056fb5e</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90d2829-db1c-4f0c-9496-f266591c4c66</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90f3712-e0f4-4e5a-871f-65c321976a4f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e90fbb32-0b40-46c5-89d5-9d3461d91632</loc>
    <lastmod>2021-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9103ab4-a791-4c28-8e0a-63e392f35422</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91045bd-fdb3-41e6-9def-a333b4f15820</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9104a63-1a91-4efc-9d8f-2c062c19be59</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e911658d-16d4-4978-8692-ef7afc25841a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91166e4-ee42-4843-a46e-a10308eb45e0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9150882-ed87-4ecd-9dc1-f0ac4e451fd5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9152f1d-5bcb-4ab2-8f2b-0051a8940d10</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9153352-d27f-4ad6-9992-174f8e102201</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9157c50-d337-4fc4-8a54-f60cb5442718</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91643f0-ac56-4ad9-916f-373efee1f051</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9172c43-ea8c-48b0-bb32-0f2e13d44227</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e917aaf7-9738-4238-a878-682c15e11267</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e917c5a8-4f02-4aac-a34d-1b64b708c8da</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e917ca4c-bf1a-42ee-95c2-0da0709fd9b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e917cbd7-28c2-4b53-af2f-db460b616f81</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e917f88a-6825-4d08-91a9-5d0a6b38ccc3</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9190fb1-8c64-4016-a804-11d48d1d9d9e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91a645f-02ab-4c98-8764-971de47f1072</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91bbb1b-7798-499f-ba3c-371b1df2d798</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91bef64-3f94-4d5f-81d3-e1bd0ec39154</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91bfe57-7699-43ec-afc9-474df44fed1b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91c1c9a-0b89-4e31-b8f8-4a1b75abe7fc</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91cb9e6-500f-4fb4-8bd3-baad6c6ea0c2</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91cf4e5-56c3-4f7f-9717-0e94f7560f4a</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91d093d-e5bb-417a-bac8-fbfaf6368950</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91d2580-d3bc-4819-884c-50766e895194</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91ec273-b615-4aca-a1ad-a2c8f64879eb</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91f1a42-a289-44ac-885a-82a8f9f3fe8d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e91f8f78-814b-4f29-b030-06e4337aa951</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e920c1b6-39f2-4bfe-b976-bcad98352a6c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e922502d-bebd-470c-bc59-c1dd6cc0bc94</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9229546-bacd-4c18-8aae-d45517705229</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e922f962-4ea1-47c0-8fae-e4da45847286</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9230f96-3842-42e8-ab89-8a054f206d1a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e924fe05-14c3-4195-92b1-3397507bd9d3</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92592bb-b338-4251-a183-c358229ca390</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e925a6a4-d564-4746-9422-43b49f89a4e8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e925a94e-31f0-4c6d-a8cd-429ed05f8412</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9262efc-1bb0-41e4-8487-1af7596552ac</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92783b3-0477-4212-9b9b-04eddaedced5</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e927b9c6-bd89-4324-bb4b-50184b39b1bf</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e928e134-31ab-4c73-869e-302b3720c115</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92995f7-8d47-451e-a503-83a0c5181b6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92a7682-2d96-448c-aa6d-bdc59605aace</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92b7f33-333b-430b-82cc-84df58127c46</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92e96e7-b32f-4e0c-9de2-db819d20038d</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92eabdb-d5d9-4b7f-86e1-e643dda24093</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92f3d15-5409-483e-8369-7dd552c7872a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92f7b7a-af15-4047-8a56-c5100c4bb16d</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e92fcea2-2cce-4287-9ea2-571a313220b8</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9303a62-7169-4265-a6fc-5a54ebc3d044</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e931ada8-9de1-4f01-8283-55eb23a1043d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e931c565-3458-46be-978c-1b6b230a197b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e932b19a-b5b7-4f37-b41b-8161665a2560</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9343d54-70d3-452d-aa98-23dd6727e19e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93521bd-3670-419d-bd3d-e5b6beef59a1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9359c06-4463-4141-a841-76b5d66a88fd</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93687c5-ead2-4fef-a431-a30a61f00048</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9370e8b-bbd9-4db6-9790-08551a769605</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e937b3f1-6bbc-415e-8d23-fea62c4c7dd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e938b378-b9a9-4533-a304-0aab4947b12b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9397e1a-dde8-44f5-866e-c4dfa3e1643a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e939b6e5-2eda-4503-9172-86c992eb6586</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93ac630-51a2-448e-9d63-92c6d7f78817</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93b70f4-666b-4f55-bfe4-71be9f0990b2</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93b8511-e7b7-4a9b-8823-fcf001eb991a</loc>
    <lastmod>2024-01-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93bf7c8-a788-4050-b154-de21e94dbe62</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93c2c01-3921-4d45-89c0-d46542986259</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93c4aed-5f3d-4640-8b52-57f50d3f8712</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93c8bc6-133c-4007-b7dd-28121cf07dec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93c9168-45dc-49c5-8f00-8797a920bd14</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93cdfac-3d92-4661-a402-90c399c0b332</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93e12d1-be67-4ddb-a766-9c33ade22234</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93ebca4-6322-4766-aaad-83e9a57c5aa8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93f5b0e-dbd2-4e96-b5c5-53a7ec311607</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93fc449-f6cd-411a-bbd5-246ad9079099</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e93fd830-904f-443f-940e-12e1c68eee72</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9413965-20e5-4756-9506-f688805a48c8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94384db-4769-4910-94aa-9b5de3d8228c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9448c22-bcc1-4a23-9573-bd45a0db4d5c</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e944aa8d-b211-44b6-902a-a5801c06d063</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9453762-3e12-4366-8d82-6bcd8456788c</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e948c338-12bf-418a-a1ea-3c6b71ab1a66</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e948d00d-be0a-41c0-b26d-02de9936716f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e949024e-79eb-4f24-8e47-933df034c837</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9499aa4-7789-4e32-96a5-294a8c1c4768</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e949ee48-c609-4bd0-9e5d-e24b305db469</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94b9f92-f8aa-4705-9bff-4fa0ab44aa28</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94bd524-efab-4b8c-81ad-5bd9cfa1dc8a</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94bef65-7e40-494a-b158-c8ac87bce006</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94dd4d7-04bb-46e6-a64e-44fea23c2901</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94ef2b8-95cc-422e-9618-225936f2993f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94f1b19-9ff4-4544-8aa5-b1a07f37219c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e94f92ac-7a84-409a-b594-60565fe854d7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9511023-2e77-4247-a499-d212acf298cb</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9513e3a-132d-434d-9426-c617566dce5d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95457a8-4d08-4717-8e71-9c03a9c54b52</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9553ec5-c289-4653-b4e9-7abea0f8b053</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e955b1e7-a0cd-4fa8-9f4f-37878c879dd1</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e955c348-08e9-40ab-a216-e72337c915e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9567f2a-806e-4eaa-8752-898a8f95121f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e956eea2-972e-4308-b21a-e96d9ee18d96</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e957d8b6-9e66-43e0-9831-235e97ad3f83</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9595543-8aa0-4b46-8aef-ca1634c14bb7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e959dfb9-2f33-4040-bb60-839e58ea09f0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95b4eb4-5384-4f4d-b6f2-d76c3a5a990a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95b6e70-69fc-4896-b6b6-719e5df52c19</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95b7cac-6cfc-4b02-81e0-078315067690</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95c5659-004f-4f80-961e-17477bcf0484</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95c6f0d-9e71-49a4-9eb2-d0a10c682643</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95d8327-8ef2-436c-ab5f-dcc04e271b1b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95dc2b2-dac7-4128-a8c6-bd0705f58600</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95e1879-caa6-4284-b9ed-7e7a737fa2fc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95e7a4c-aa8a-4452-82f6-859498e13726</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95eb712-683f-47b1-a02b-2481a57282fc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95ed0ef-bbed-4edb-9abc-b3921546d301</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e95f278e-c849-4a2a-ae4c-bc862c2ba25f</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9610451-bfbb-4beb-8caf-b9ef8f82783a</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e961ad10-07c0-45ab-9de7-122a831eaa58</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9624f8e-1b9d-4d75-8748-61307ca36d53</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e962fadf-47cf-4fc4-a4da-0e96ba7181ca</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9635168-5138-425a-b2d5-e072cb83c656</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e963936a-2117-40d1-a8a3-706f39db8826</loc>
    <lastmod>2022-11-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e964a9e6-8f43-436a-955a-fb85ca7ed167</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9679a4d-1209-4877-95b4-37f282ae9464</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e967c960-a524-4852-a254-743efe04375c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96868d3-c1d7-4a96-8775-f496665f90d2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e968a8ca-1a1a-4a2c-b37b-80b73c890c9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96ade2f-10d7-4faf-8bf7-33bd241eaaed</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96b6d3c-cd89-4287-8e4b-d93839b5936f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96c5704-48fd-4dcc-9451-3532341ce9f9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96c666c-a184-4418-835d-90e20e09447b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96d68c2-6728-4cba-8e12-ee609d021916</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96dec96-ee01-4808-a06b-d417d586ed4d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96e4165-b37d-4a5d-94b0-b2628e5e12be</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96f7016-f5aa-47c7-8b62-deca2e4d9c95</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e96fa330-0505-483d-91f6-339a58ed0b38</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9705155-e2a1-4df4-81b4-45903ed57d00</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97121db-27b6-4bf6-8d07-1ede52736b84</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e971c259-cf71-4cd7-9aa7-ff3de12e8398</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e971f0da-a207-49b7-a742-b8231bf32211</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9736681-7b8f-4e1f-9e37-3b3400492908</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e973adac-66b5-4d70-9f38-e4790295f743</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e973ba55-943f-4ee5-bacf-b231da0f2379</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e973fbc1-b749-44ac-b00f-b4b300f56b78</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e974a48b-b4b7-4787-ad56-98644cbf2977</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9785b0e-a78e-4b9e-99ed-f6432144b83e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e978a93c-f1c3-4995-9624-f902bd0598e7</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9797424-8462-45f5-8056-6f626b258e4f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e979c7e7-f5e6-416c-b88f-81bcb32051ba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97ab00e-1287-4ee1-9464-be253e24d572</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97b4864-8c32-476a-90a0-39d61c4fb59b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97bad48-e562-4e09-9dd4-b086bc043891</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97c3b5f-7954-4e8f-b26a-6b1a4f8692af</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97f2322-d583-4de5-a81b-4d8849be4868</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e97fad6a-f9f6-4893-8388-213f876d582e</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e980fca3-02b9-404c-ad70-9498a6689398</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9813820-8c1d-402f-8e80-0b485b72aa8d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e981a679-dfb9-4bca-a89c-46c43db6e39d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9822004-7b35-4d76-b5f9-c3524be94899</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9825080-b283-462a-87f3-0e40e100c519</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98274ee-26d0-4e6b-91aa-266310eba300</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e982cf95-a84d-4d26-a3ec-4aa0d23f64f4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e983eca7-27af-4da1-a761-41cacb4a6b94</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9854f54-7625-414b-ae6b-7167428e61e5</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9856c26-e0b0-43b8-9d43-dc81f5834b54</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e985e032-71d4-4053-bdc5-617054f5f570</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9862d66-6053-4820-94b0-73d7077f2a66</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98681c5-d055-4592-966f-1087c9dc6cc2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e986f25f-929d-4010-ac08-ba159c2e9ad6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e987d96b-c763-4f90-b5bd-2f8038bc00ba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9882b9c-e6d8-4939-bcb0-6c5c6543240c</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e988807a-dcea-4edf-a609-74c53633255b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9893517-dc22-4d74-a67d-1621ddd27408</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9896f21-9d5d-41a0-867f-abb137d29047</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98b3be8-2733-43e9-bf48-e8fc542b0da2</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98bac73-2cd0-4634-9bff-eadae789d70c</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98bfa8e-7e3c-49be-8c42-23e8ee8ae590</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98c9335-2451-48c8-b226-c6dd6cf571de</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98e14f5-147a-46f9-bbe1-7bc8f4991e35</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98e309b-8357-4cbc-9f1f-2358cf0e8aef</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98e4ae7-9090-4a11-b23e-a39c18b97611</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98e6d90-8d37-4529-bdb2-4b6a99a634d3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98eff9a-68da-4c79-b06b-50f505f1028e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98fbb9e-99a0-4b49-bbd8-8ba6f8cfae8e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e98fbf25-8597-4f79-9eb0-f05a73a6125e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9903608-646e-4322-944a-c3532e95d4ab</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e990741c-6f7f-408d-8685-4d75c28804bc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9913cc0-dd6c-48b9-89e2-8df690395e0b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99162c0-2a6a-4104-93ad-13d3b5744998</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e991c83d-d410-4d49-9dde-22db76957136</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e992c9d9-6112-4dc0-bba4-6cdd2525ee6b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e992dfc5-7e9c-4efd-abe5-4ab286272baf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e993eb9c-d082-4bfd-9b80-28caa12c37d0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9940841-bf71-40fe-a544-548b16809cf1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9946c0f-de95-4a8d-822c-1ae29162fe13</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99619b7-0242-411b-b9f6-cd68d76e3944</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9988f1e-2217-45b8-9bc8-7509c4359573</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e998f549-2073-4330-94ee-81af2522a5a2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e999142b-9964-4fb5-ad8c-3ef0bfe47726</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99937d3-7b46-4ae5-a98c-48fdf163eb7a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e999fa72-44b7-413c-9e76-cd279f4ec2f3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99a2528-c57a-41ce-ae22-8d14127549b5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99a3257-3287-4f1b-a55b-cc77e4d7ef72</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99a565a-64b4-489a-b78e-857d8c9fad18</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99a934b-9beb-4280-a751-0f7408f15cf8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99b410a-cb4d-47d1-9175-ca3f8ccdd961</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99c2564-18a5-4005-9da4-e2764415bc1f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99ceaa9-c263-4b5e-a2ab-2a5b7456d005</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99f43bc-c6a6-45bb-aefc-91aa0ac68afb</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e99f51f8-8aa3-45ef-9c0f-6b3ad0b0c351</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a0a117-7ff6-467d-a11d-74367d29c02d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a0e8b5-8ec7-4cf2-92ed-3c6e4d6bbf76</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a0f66d-b92d-4fc9-a76b-f761c11d4960</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a0f9ae-a924-40ec-9b94-128fa1d9bfa3</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a2fc4b-aaf6-4ffa-9c69-fd0ca454fbd1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a36ae3-1d21-4f8f-8011-d4f335e37930</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a3732c-cc9d-4763-aed6-6e6d542d10b8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a3aad8-b867-439e-b4c7-1bd85bc89dd1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a4fc20-1d27-492a-9e28-34bfcb73309d</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a52a2a-7def-40ba-8b34-993b404e6d40</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a534b2-ff75-43bf-8556-cf4ca132f6c6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a549e8-a128-4ae3-8bf5-6a7b3eab834a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a55165-4a3d-4231-8cfd-e155440d8f49</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a5548f-e048-4190-aa2a-20864ed532d3</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a67c16-20fa-4b3b-804c-0baf50d5b0a0</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a686b2-a3dd-40f0-8906-f36bddf8e075</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a6c2ac-7553-4b32-8845-da225336ddc5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a74602-39d3-4000-90ea-aff39e05cb9c</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a7add6-addd-466f-8d6c-fba7aa5ca0b1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a7d4fc-3da0-4df2-ae8a-6097b2f90268</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9a9044c-02f6-45de-839b-7eecf3be5de6</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9aaa551-6751-4130-9156-854893b5eb5e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9aaca4d-1fb5-4c9f-85b3-3b194b942b22</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9acc0d1-bdef-4620-ad15-6e9f05836a6c</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9accd67-4afe-47f9-be51-a9d5a0ead104</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ad0afe-f194-4cca-89c7-0358aaad5184</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9add59c-9c11-4b3c-988e-b2e4db51829e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9af2824-56a8-44c0-9d5a-03b4e2e68358</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9aff0ea-58da-4292-a7b6-36c7604af1b7</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b16359-7990-47f9-a78a-919dc0aaa45a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b19f71-5ec1-4d76-93c9-01b96d4ac1c7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b28f1f-08a9-4b43-baa0-6377f7d1818a</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b2915f-fa13-40bf-86e4-89ba2c117807</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b2e0af-71e1-4d60-b6e7-9279d8504f93</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b340af-fd72-4397-8042-66ab1e37dc37</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b487d5-1a55-4a82-aecc-515d8e980e35</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b51e74-74be-40b5-9df9-84aa611133b2</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b53c0b-9a68-4a0c-88bf-9b512cb8cd24</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b6ba54-8091-400c-b656-bfbcc897ed98</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b75270-0661-4c61-864e-e0761e290647</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b75cc4-f299-47f1-8143-49687a8a82a6</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9b96627-3933-49dc-a1f0-c8ed7a0b4896</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ba8d32-1990-4203-b682-811897cfd9db</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bb4626-e980-4676-ba36-ef746fa309de</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bb5717-8d70-43ad-8d80-71bcdf92ca16</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bbed8a-7474-4cd9-9c73-451dd94f4320</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bc78f1-5b1a-4893-bec7-ebce183cf673</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bd1fad-f25f-441f-a2cb-78c9271bdefe</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bd98c8-5f3b-4cb9-9209-900c94c0578d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9be1e34-101a-42e6-8280-325f308ebb8b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bf3daf-952d-45ee-ab8d-07e9b1613d10</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bf70dc-fc25-48d9-a07c-e48e5fa31360</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bf902e-b11f-46aa-985e-0fc2efbd5938</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9bfc912-eaef-47fc-9fa6-8acfde70fa36</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c0f8ab-a493-44ca-8ad6-6579f43b28e2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c21cbd-4c3c-4a42-a31c-0a0e66b92e0d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c2bb3f-fe0a-40af-af4d-a7a9747abb34</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c30071-9f8f-4d2d-873a-025d25db264c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c32b00-8751-4221-ae60-f26fd2bc1d33</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c356dc-502a-44d6-b586-4b84313934d6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c3ee62-33c9-40a7-8a90-c81d8293a215</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c4d947-c330-44aa-824e-1c585ef2d40b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c52dfc-0978-4336-8eb0-e8b71dede5fa</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c5abf0-808f-430c-b4c7-c3a02e41885a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c5ad8f-a192-4ff4-86a2-72381ae83c3c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c5b449-0da7-4660-b686-e36d9d821053</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c68ce9-b9a8-4e52-aefd-691608d19957</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c7de81-cbe9-4885-b96b-262854160d29</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c83634-5e05-4900-90ec-7f06f4d09fbe</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9c9e5c8-f932-42ce-9584-51321e202af9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9caf136-7018-4c1b-8dd8-5db2cd57a5a0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cb3a8c-ba98-4591-88f7-036ea8cc3167</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cbb564-5aaf-4610-bc96-5a49ce380b31</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cbca00-58b0-4865-8cd4-a95eafc83edc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cbf044-89d4-4485-8f25-c4ef2981d772</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cbf11c-5fba-4fb5-a60d-6054dc612673</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cc353b-d4f0-41af-807a-71dbb54d9115</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cc8a6f-84b0-4883-8832-ea3f43059938</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cc8ca0-0cf8-4f81-9e68-37a12723fc38</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ccbc11-5b60-420e-aa23-6da0ec571139</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ce5a3f-ec6a-43dc-bd95-bbe3f7ef3493</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cf08dc-f2d0-4427-b640-e32b38eb1b25</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cfce5f-b4b4-46ce-8b52-69e999a0feb4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9cfedc7-12a6-4bd0-9993-df99fd3b7bbc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d04bb4-fccb-4bc1-83c2-482532ab0060</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d162ba-ac08-4de5-a30d-62386532b095</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d1668c-a3ff-4f9e-8bdf-68b1355e1637</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d1904b-0824-4c5b-b3e4-27d5fc6d6182</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d3248c-689f-426e-9e39-c8014da4b88f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d3a0b4-8921-44a1-b4ba-76c7de01b55b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d427e1-503e-435d-9a0a-e1d07be8b69b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d444cd-c64d-43f8-97e8-770ddb7d2358</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d4981b-d334-46a2-812f-ef8e8750ea99</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d4b4fe-84e2-458c-aeb0-991bccfa1f64</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d562b7-9010-4142-aab2-b965660a3bd8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d591e4-4e6d-4999-8c51-ed706cc5f5ac</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d5b71f-9b21-4c7c-9e46-e8f12221c551</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d5c53c-7b19-400c-a2b2-398bb8da6fe7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d61b8a-d256-46c3-9b88-691df831e2b9</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d6442e-6275-409c-a379-1d9041e5c44d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d71044-4444-4dfe-937b-ecf1cd901d8e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d728e4-0319-4e2d-a972-5d242d376385</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d7a48d-d7e4-40aa-8e4d-4bba4ea7334a</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d82efb-ca0e-49b0-9978-5c7563e75e58</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d89a5f-112f-46e5-8346-95f2de850775</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d9d66a-6d3e-434a-b848-36f993046e47</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9d9e610-135f-4d98-8adb-38fe8d78cd5e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9da6f96-6a8d-4885-90fa-971af3760cda</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9db7bdc-de7e-4538-8b04-ac872137e44e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9db99f3-10d5-4447-b5df-d0a9fc2488cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9db9be7-d888-439e-acee-34ffac4d8784</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9dbf34a-7c55-4b4f-bf36-cd126bc3a1e5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9dbf369-86f2-4a6c-b4c2-aee5f3b8fc68</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9dc7590-0d86-4faa-86ef-8badde4b0106</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ddce65-3f3b-4d5a-86a6-4bf718decd52</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9de03bf-5d3a-4eec-af3e-6c570c15d2e9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9de6617-f63e-4d0a-bad4-af24717ed5d7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9df2df2-1b12-4be0-a352-604202b1c921</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9df65e4-d9f2-4c7e-94ad-5570fb96c397</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e2a108-b128-4e32-b36b-965799d2e089</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e30389-6c87-40e2-ad7d-33b5794c9145</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e30d3d-ae7f-41d8-b795-df2cd0f4b560</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e36c82-5d94-45b9-b956-0b6d6fb039a9</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e3a66f-dd6f-489c-b6a4-bf8643b9addf</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e3bc7b-40c0-43bf-9b8c-c6e51de6f915</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e4070d-b75c-4e85-898e-994b772f2180</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e49aed-ad3d-4566-98ab-083e2fdfa485</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e65b05-de04-43cc-9bd5-9f497f3a5631</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e74d40-abd2-46a7-97b5-1a8c1db7dcc5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e7821f-fbc9-4739-8e64-2ddfb6fcf655</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9e93eb8-ed39-4748-95a0-7e280fcbb67c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ea65eb-dd27-4baa-90c8-510b618a06ec</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ea6682-4e3f-4697-9fec-b47078afc0da</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eaabfd-a7f8-40e8-a420-bdc56542858d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eabb47-2582-4408-8a11-311dd95a1b27</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eac8aa-ada7-4e86-9f11-df621dab0df2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eaf7ea-28be-4d27-bd93-14d108928d2b</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eb454e-7eda-4d59-b7f6-0e16781700a6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eb754f-6796-48c7-b2d4-1306cd6020eb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eca3aa-3021-4d0b-ac85-7d41f96525ff</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ed0f38-3023-4d60-9550-206b94ca4ced</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ee64f1-ad24-423e-9306-00e178e02488</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eecf4c-de01-48f4-a536-238cfa876d15</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eee8ee-0d13-4844-be41-b206fac50e56</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ef2c03-747e-49f8-8093-0630cc3128b6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9eff352-6553-472e-b3b8-cebb35fec04c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f0ccad-2131-45d9-bfcd-bb96a8a14e9a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f1be29-b667-464b-892a-999ddaa7c8f6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f1ee08-f102-458f-9857-944aab812b13</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f304ce-9596-42ba-ac5f-8d486867c459</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f409f5-bbde-4aca-ade1-1161fa362202</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f5aab4-f3b9-4e46-9440-5888910c9628</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f75418-3cc5-4239-9871-20c35d0c6fc8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f7da14-5487-4b1b-9276-b4d59ee90c0c</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f830c8-d3ed-4e94-aa27-21938dcdd2cd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f84b30-4d2c-4aef-b410-d593d2639094</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f8ddc7-715d-419a-8322-551aecb5fbdb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f958d8-ca21-447f-8021-41e5d6e3b0fc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f97674-9639-45b8-a0a6-7d7ce31e9b4d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9f9f8b0-3ba1-42e2-87eb-4cba14245af4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fa500c-e9f2-492b-a4a0-65737c0d547d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fa6d99-87e0-467f-8cd9-d76165bf230d</loc>
    <lastmod>2024-11-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fae9ff-1ccc-478d-a2ee-17038ca934e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fbde7f-2abe-4376-87e7-d6b840168b06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fc1c0d-b505-4b41-b197-fd9f633dac15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fc27d5-e377-454b-baa5-fd364ed6b1bf</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fc2d9f-7035-4c6f-81fc-6028b1bd91b7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fc56c8-413e-4891-838c-024343dccbde</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fccbe5-2009-43d2-ba51-b22e9b650362</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fdecc7-e8e6-4ac1-a5d6-3b2cd5e82437</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fdf5ea-5900-4cc2-9e8a-f3d50e595fa7</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9fe4b14-8aa1-4d2c-9ec8-d2a12a86c639</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/e9ff52aa-406d-4018-b4f2-d5e378670e92</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea003e8c-0474-4615-8db1-46580eb195f9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea012655-c42b-43a3-9ef7-1339bfd73fe5</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea017c71-08fa-4c1f-b558-5c689c649c99</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea01998b-7fe1-41ee-aa83-04b6f4cb95e0</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea027649-60d2-4393-b2b5-7fd28c35bfb0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0325c6-7dff-45cd-8dd4-e97150995556</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea046683-434a-4abd-8071-aeb2dbe66ac0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea056712-5861-48ab-baa2-a0fc2acc2e09</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea05d7fa-28b6-4874-8a92-b0dbc02a7dca</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea062c2a-8bc5-4554-b754-2287fc353fc6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea06fa3c-8805-4c76-b3e7-3021f62d068c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea071606-8de5-4767-aab2-ab6af77e573b</loc>
    <lastmod>2024-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea071a15-8605-4f31-91b2-3c244a0a6099</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0772f5-6475-47ff-982e-4568e311aa26</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0794d4-aa05-4734-a7d8-ca00a21e4898</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea08388f-791c-4feb-b807-c66e9f59399e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea091540-0203-4a90-b968-4427d9ab690d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0aa378-eb72-40c4-92bb-ab27a462221a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0c5608-4de4-4046-aa98-092a754c4bea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0d72ad-73fa-4fa1-b012-5b351c73f2d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0d9d8f-f1fe-4191-bc4e-95bb8efdfff4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0db847-fbf6-4275-b8ce-aca592621296</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea0e5618-059b-454e-9ba3-5af65af98367</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea107ad3-8523-4fd5-8f0a-8bb25fbe01ab</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea11662f-4e73-4237-80c5-ad7b42caa941</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea11dda7-de60-4bcd-87b2-67cc24e4a762</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea12ac68-53ec-41b0-9dab-736b15cf686f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea12da49-feb0-43ac-bd70-eae493e99e7d</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea13efac-d4ce-4c9c-95b0-73b211d04e08</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea14b52f-f9b1-44d4-a632-1603b722696f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea16c3de-2d15-421a-bde4-d9bd77ce816c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea16f3be-c062-4717-a798-c17349c87752</loc>
    <lastmod>2022-10-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea17c8cb-e4df-412e-9212-29a89be23d5e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea187afa-67d0-420a-8344-ecc446d05b67</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea199451-536a-4e50-bfd1-e07aec5076ab</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea1a8d16-8cfa-42f9-b164-9b032a24499d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea1aee1f-4862-4d5d-a9a0-97c1f3983131</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea1df664-be39-442b-ac55-03eca917781a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea207033-9ad7-4dd1-b0a7-cfb0e96219c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea20909c-983e-434a-a348-02d414766fbb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea20d2cb-6b46-4276-a9f3-876ee259a9e2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea210aca-b5ff-42b9-9b4f-e30555998dc4</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea21d28a-40c9-48f1-9586-ec7de262b7d6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea227a67-6344-41d3-bdd7-f0a51d0052b6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea22c777-6e8b-4e35-8d40-787764bf18f6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2435c5-6428-4297-b92c-ca9db2ba1d12</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea24ec06-9c74-4f92-aa41-97fc18744533</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea26004a-f24d-4a10-9e88-e9f029c76e6f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea26dd68-76b7-4031-9f6b-7af9f09a4cdf</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea278928-dced-4f2c-82aa-0ee11ed11d98</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea281d60-e30f-48fa-ab57-773affd8086e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2871bf-13a8-4ef0-83ae-efcdb4072b2b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea28762c-fca2-480d-abbb-9841d315274d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea287c2b-0673-4966-b36e-c88938e1dec9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea28ac49-3236-4281-8e8e-abe52c493c7b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea28b3bf-5d57-4b28-90ac-fdb028eef1a8</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea28e28e-5b91-499b-b274-410dd7c7b360</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2a8e65-e063-48df-b7b4-64d2040d3e1c</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2ae81d-e226-491a-a014-a125e3d242eb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2b0ef3-c168-43c4-b035-3357ee965fa4</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2b7ac1-d5dc-4dfb-bbf2-977bfcc87af9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2c7da8-cdaa-4aa7-9b75-791cb582bfc1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2cfb83-c69e-4989-bce8-fbacc39c09ff</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2d0df9-fd81-4047-bb3e-5e9f712b0552</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2d498b-6bd9-4e85-8c6f-88c4e5674433</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2e0014-ea4e-41f5-b16b-f0680d00e734</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2e4533-f490-476a-a9c1-bf4b9aad2e0e</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2fb95f-e916-474d-928e-588b9d48263a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea2fd4fc-16a7-48a7-a4b2-853bb349c48f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3093bf-fb3e-4e8c-bbea-30cd7888da36</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea30bb0a-d794-4544-952c-a43fa9daf902</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea30e47b-db1f-4ad3-9a5d-0362f8c3bc32</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3135fd-7543-40fb-b8c2-a8a36f61a6de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3153c1-a9ac-4d43-8831-6355a4f30838</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea31c3f0-ba20-470a-beb6-f45d125177a0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea323106-8751-4439-8cd3-ce6197f6ab06</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea323fe5-61ff-4405-a4c0-a93fe189e4bb</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea32c73c-2ac7-428e-933c-eeae9cc97433</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea33a87a-160f-4769-82cb-e90a074df27a</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea33ab37-f49b-4cb3-8dcb-fee360ce8dc2</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea34a61c-8ffb-40f4-893f-83b881f30db4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea35fabd-8923-4818-9518-5c614b9bba68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea365f45-56be-4faf-aea8-94362429b9a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea37925c-fe31-4dba-b8ca-473b32ec31fe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea379e6d-1fe2-4ff5-b72d-3be1c474a9de</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea383279-e204-498a-999e-67de3e3bd178</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3874f4-a785-48ee-a603-f1ffd01b87b8</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea38e83e-f117-4fdf-8f0e-e385ddff7af8</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3994c1-4197-4dc5-aa41-36aa4a5eb2b4</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea399fd6-8ce7-46f2-8639-ceb00c05625d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3a34b5-dee8-4b47-a35c-2a15fcb4d204</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3ab085-85c4-44e0-ac82-c44b7b164d2b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3ab1d9-8a30-433b-baf3-0e664db4e91e</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3ab75f-374c-4046-b47b-fa4f5a17c6fc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3b0bcc-bce1-4d2e-9537-966e853c26f6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3c3eaf-8a91-4bb0-acd0-bf75db9f4120</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3c8567-6ea3-4460-ab26-11de2be8efcb</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3ced91-0217-49ea-8553-611636c8f698</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3e24d3-30d3-4a53-b1e1-61ce8ad21d4b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3e7d51-2069-496a-b7d3-b001c9145948</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3f28e5-de65-42b7-b3ac-fdbc881478fa</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3f98b3-121c-42e7-8ca5-af8d311ea824</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea3fd6ab-9a82-42bb-b45f-0596679b470e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea400b4d-bb02-40ef-9625-38f6ee8ed396</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea401d89-f591-4b0d-b99b-7b96c9f19f99</loc>
    <lastmod>2025-05-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea406957-075d-4f48-b985-90cbea14c57f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea409891-0e63-4bf3-a149-6c7405a7bc68</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4126bc-0da2-409c-a926-3cc5114c5ebf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4291dd-4bb2-427c-9cb8-d39aa65afb98</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea449ae6-daff-46dd-bdec-bcde12775ee9</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea44c14a-6dcc-41d2-b07e-9f3e510263e9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea45f74d-d616-46d2-b2a6-3544f3b5ee1f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea460792-0095-475b-bc83-9f1904c53507</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4647e4-23ac-4f87-8b24-e6c644b11b1d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea468cbc-c443-45aa-b5ac-1e796776f5f0</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea470d99-b901-421f-a0b7-8829e0cdcf13</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea474bba-2509-4ca1-8040-ca79ba552b8f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea48a05c-283f-4933-819b-79c4c2dcce3a</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea48e773-d831-48f2-bb17-af4c5baf1897</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea49048b-0bc9-4295-8220-49dea3d3e087</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea491b06-8b4d-400d-a05c-f97724bfd504</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea49e03d-77dc-4f8d-94ac-d2ac17b6c9ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea49f9c4-14c4-45e7-a03a-119d4bc09144</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4a8da1-e36d-47ef-8f0a-3c6cff2f10ef</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4ab02c-75ff-4671-8412-309f0930dc1a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4b1f02-97e4-4c83-b671-a1c20ac0331b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4b5d95-41f3-4487-a7d5-1f1c09c0dec9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4cf12a-c774-49d6-9869-98a9623d68bf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4f1f28-d9b5-45b9-a2d8-7ac3d09d704a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4f98e0-63a6-483a-ac22-40561112da8e</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea4ff452-040a-403a-b5e0-40fecf6d7b00</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea50edb5-7f60-4309-99e1-d2d4894ff273</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea50fdc4-0b28-4d46-9acb-c1998856b79b</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea51faf3-6ae6-456a-9db2-43b74ef0b473</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5357b2-2fa4-4a4b-a7c5-fe4869704db0</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5379b9-4bfa-4b73-a952-a04511bbbdef</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea53c367-f6f2-4e6e-9f6d-225a917b9b78</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5410c6-bfbd-4186-9d8e-9cb1ab0f44b1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea546fa8-99f4-4ed9-99ca-e280879ca664</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea555aba-3929-4587-8134-4a746a53480f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea55a6db-8e07-4f4d-832c-cdf5583cb0dd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea56639a-3637-4758-9e6e-d02f328b0955</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5805aa-b439-42aa-9a73-4147b2f08bdc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea595da8-321c-4bfb-8599-a7b1a436ed1c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea59abb0-cf02-48db-8953-986b0cf0bce4</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea59ba90-0aef-4dd2-93c2-8767cc3176f9</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5aaa7c-c547-499a-8442-7461c46893c8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5af856-62d3-4511-b506-4fcb43f257d7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5b44fa-3638-44d2-b836-b34820fb6ff5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5b7aa3-391b-4607-a057-205d15bec139</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5c5f8a-c2d2-4a34-831f-d1cb5d50be71</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5cc80f-66f4-4555-b9fb-843bf6a03c45</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5ce0c4-0fab-4b80-9923-4d034026c907</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5cfad6-6ce8-483a-a020-bfe744b7f890</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5da19a-f10e-4c89-acc0-6ea0cc9f0162</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5edf4a-96d1-4754-862c-709516685b04</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea5fff2d-21b8-429a-a031-cd0a1c75b3bd</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea60747b-05bd-4ba7-b121-a85b826c99f1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea60bb85-6e89-40d2-a5b3-8b51f0dcb448</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea60bbbd-93fa-4970-97a7-f2f65e4b2008</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea60f560-82e0-4821-a797-65d7308e678c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea610665-6256-42b6-8efa-dac77b9fa13e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea62e79a-87ec-4b8f-a311-25a1284b73a0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea63658a-cf7c-42d2-9b4f-bf7061c2f36b</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea65cd59-1b2b-4f8f-b2e4-b9428e528395</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6671e8-4afb-4381-b217-325da9bd5717</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea66c76d-4423-483f-8ade-85e8d06c685a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea676a69-ceb2-4787-b066-fbfabada538b</loc>
    <lastmod>2023-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea686384-0205-462b-82ab-ceed79a2a903</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea690645-2945-4d56-93b4-277afec47fe0</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6928b3-6007-4573-ac00-44c09dc6598d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea69ba23-0f6b-4f38-a08c-e3cd08516453</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6a27e5-fccb-44fe-9b42-84b37d4c1a42</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6b9b8a-432c-4354-a75f-6d0ca5a01b3f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6cfbfe-e518-4f14-9cde-5c393afe580f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6d0393-d722-4880-ab17-23368853a6c3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6d2086-5279-4bd6-96e2-1f9ee438b54a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6d7d3b-0fae-4707-8a12-fb2aecaf5f2e</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6dbc79-8933-494d-945a-8899fa642fb5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6e274c-dd6e-4795-979d-3a13622d68fe</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6e453e-2031-4b21-a271-73c0eb86fcc2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6eaa9d-5835-4bae-b1fb-36c8a82dc10c</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6eb499-42f0-48a6-a21e-4e2312fd45c5</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea6ee481-4399-49ce-aaaf-8f162d3e0ae2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea70303d-85ee-4e50-b212-82d404d97e7f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea724a78-501b-4bd0-bc6f-6e14452c0d36</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea73e329-c8af-4844-b42e-9e0bff3bf50c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea743ef7-c734-4dc7-9d30-6b6de212dfec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea76d487-398c-4d32-b532-bd02e3781c52</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea782724-8090-4f24-a945-9f9e72341c0a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea782c81-f895-4e1d-ade4-170b59c33961</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7a1947-b7b1-4bcc-8778-ee92c7776c34</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7b9bc5-1a66-4daa-ac33-0a9237330b82</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7bae22-657c-4e80-a539-12235ff5a2f4</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7bf576-1f04-4773-b5b7-b48ab37e5850</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7c68f2-1f80-424b-8c44-d620cb1ae114</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7c95be-7ea6-4c7f-8000-94705c4f8099</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7ca07f-aac5-4a6b-a23c-da2b4960f0cb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7dd682-32bc-4791-a7ea-36f0e2007fff</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7df975-8055-42a9-9432-78736a222def</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7e03f4-ae77-4a1d-a9d9-2cc50c7d9736</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7e8932-9faa-4afe-bb06-af0132867280</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7f5da4-3f71-4da8-83e2-6b51cc0b3743</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7f78f9-159b-45c7-a72c-d0293f18844d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea7fc501-0189-494a-8041-b66182e51f6d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea808d3c-188d-46c7-9239-2c21a46628eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8250b4-a55f-415c-80e9-639377f3e1f8</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea82b652-d6e8-41a4-ad21-482b0392e7b2</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8417f9-4f36-4abf-a581-4c1de952a035</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea858d61-2dd9-4c88-ab11-870b4ee73196</loc>
    <lastmod>2022-11-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea85bad8-96a3-48b9-9bae-fe40a348f136</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea85ee2a-3b37-4114-acbd-434447eded2e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea86eb35-d951-4425-ae64-ae0930851d3f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea88a0ec-b996-4043-9548-80d6b8043e71</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea890e83-289c-4c36-9f1f-25dfd353c09e</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea897bc0-c831-40fa-ba92-1c14712a0c43</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8a068f-debd-483d-ac22-32d1cab61f97</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8a7405-15fd-446c-aa70-0cef27744cd8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8b0879-9ae6-42a8-91be-0addc1a0732d</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8b0cf9-f2d0-41fc-ba75-ead92deab20c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8b1a13-9553-4ddc-9054-b47635e6e673</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8b3998-87c6-43c2-907f-df224b3d9147</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8c1efb-7b6d-4f6d-b982-791f2b69651a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8d4beb-cd5b-475a-b07b-01e5670800d3</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8e3448-44fc-4a5a-95ff-f98fe964ba86</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8f1659-e54d-44b4-b0d6-c38d6887d296</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8f9a3a-8072-4e06-97b4-d650f6cc0287</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea8f9d4e-439b-4be0-ade4-0e547654c80c</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9281e8-6263-4d58-ac7f-e9a2a18b9928</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea92c2e1-1fed-4685-a3cc-d2116ec94770</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea931f14-f247-4c56-86ac-5961c04df6ce</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea950edd-8fe9-4338-aa0b-7a9e5ec60f9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea958c67-b9d2-4aa7-b4b3-edbed9a084a7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea96210b-9ba9-4cd1-82c9-1cf51732a2cd</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea96f547-e69e-40aa-861e-546e87804fa7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9744c4-5f03-4a5b-8941-ebb3e919c293</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea97adad-52fb-4018-870e-4d84131231a3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea97e61d-875c-49eb-a941-be22da519257</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea982817-ca8a-463d-878b-5e309acfeb1d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea983997-38bd-4c4b-b23d-863e8066156f</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea98d7bc-39f5-40a5-860b-768cd0f59656</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea994a7b-5227-47b8-acc5-8ef93dc82b7d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea996f02-541a-4f35-9778-e2e3a7c7e0c5</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea99d86d-07b6-4ded-932e-61e115e86f30</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9a4f2a-d8fc-45bd-9525-b26cb81bf712</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9aabb7-748a-4882-8eca-9d7a3a9fc811</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9be539-1134-4c20-83cb-cbb2c280d140</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9d5cf1-81fe-4898-9687-08d1af2054cb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9d7546-6a8d-4f3c-913b-f09b3795fef7</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9eb8f7-35f7-4651-ac2b-85a271635107</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ea9ff4c6-2c6d-4282-bd32-3352e06dc407</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa00727-6397-4322-9c36-d4d04a26504a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa03b3f-015c-41ac-a7f5-9514f0ba6d85</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa05033-14a7-4dca-8089-4cf5af2b1c1d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa0a85f-c5f0-42a1-b259-0107e00fedec</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa1206d-793b-4ebd-a01f-ad88d57164a6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa382a4-f1f3-4aa6-a231-5ad0a141ab2f</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa4e6e7-57c8-41ee-8dfb-db57fb1ecfd9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa6768f-5ee0-4409-b8c8-bf8d8ea4f70c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa681b4-c703-47af-af8f-a6190fe08545</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa80d31-c47e-4c42-985a-278259500d2b</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa8417a-0764-474d-9528-202773e19420</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa8b74c-6655-4ccd-9f54-3cc47ee150b5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaa93be4-3860-4576-8dc5-c06c60095d45</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaaa360d-b753-4997-afbf-d0e1d1499fc5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaaabb36-24d0-4042-a062-92b6c2c400aa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaab1bbd-7799-4a7c-b744-c1a8d4b91ed4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaab7d43-bef0-4f1f-822e-45e6796bac86</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaac2058-8a46-4518-b5ba-0059c81f7a7e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaad511d-8d03-49d4-879b-2c66c8911336</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaae2107-7d59-4ae7-855a-36a6c871a309</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaaeaf24-af96-4dd7-aee3-f9118368ef52</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab0f1fd-fbee-4f11-a068-e6fac53843dd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab311e3-2f99-45a9-85a0-31f2fc9b67e5</loc>
    <lastmod>2024-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab3fa1f-afce-4cca-8f8f-e28141f019e9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab4136c-e21a-4057-a855-49b4d0eda0f9</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab45606-9831-4487-bd4f-834d0cad006e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab4855b-1a15-4090-a099-bafd28025c4c</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab4c14f-a7c7-4d16-ab99-9d2b4ac7e6d4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab5460a-f002-4ab8-8c4a-d1f7d809aa6d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab59aef-4679-4934-b527-221f08645070</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab6580d-e456-4930-835d-dfe2efdc7cfc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab7fd6a-5d53-4e5b-8f0c-bb859a3a70ab</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab84b84-573e-40f9-81a3-0dc13167761f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab89fc6-ba4d-4fc9-9c4a-e3b13b682bc2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab8fb1d-8019-43d8-929b-ebd66b47f464</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab943c8-ce27-48b6-a9ce-0245d1e5be5d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab99e65-20ce-4bd1-8148-c93f651bbc79</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eab9b095-d2d3-48bd-8505-cb778cab4e8b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaba0157-6e3b-4aae-ac5b-1001229c4743</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabaf60c-9931-4d8f-af5c-3be26c780419</loc>
    <lastmod>2020-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabb5be4-44d1-49d0-ab2d-326ace9d0257</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabc1020-9bd1-488b-ac75-1289b22ca0b2</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabd17ad-420b-4cb8-93b6-e6a3ae94fc4e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabe38d3-79c7-4aae-8150-60dd51dbfca1</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabe8286-89e4-4b9f-bf73-ff737f42a825</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabf03f9-ddc9-44cf-8442-54601e828da7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabfa1c3-8eec-478a-b65a-1e3ea3d82dc2</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eabfe17a-193c-4004-b8cf-4683a88f829c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac03949-31af-419e-a0d3-4e88e3e5b106</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac12354-e885-4b89-90e4-bb47f08eee57</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac15298-800e-4b08-a460-b4cc7e0a3c98</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac1a7d3-e3b7-4b8d-bf25-b46ad5510cb9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac1bcbd-e307-457c-91b0-fb70c1567fb1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac2079b-d3ca-4521-b0a1-508d4ae56bde</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac2c0ff-b82b-4914-9fe6-6b0b2910beda</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac2d74a-4d48-4d97-84ec-e91de2a391aa</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac306c2-5bc5-40df-85fb-a94e22deb54a</loc>
    <lastmod>2024-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac3cdf3-0b97-45cb-82db-9576080baf57</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac3f710-d352-43bd-945d-6e1bb352fcad</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac4308b-0ae4-4bc3-825b-9a754adc18c7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac56d13-1dba-4f0c-a7e9-14410d5384a5</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac5727a-5e83-446d-8707-f0a3a5afdf2f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac59bd6-32af-4800-9f19-2bcee12a6975</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac66996-5be5-4089-a334-ee6ef546398c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac6ef7c-a80b-4a72-a6ef-8c763a56adb1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac7e61f-5e46-4d30-8456-c1675353e88a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac9e03d-11eb-49f5-bfd5-9ad765cc4a4e</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eac9fba1-21b6-4230-835b-17e2223907fe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaca050c-6f14-4143-ade0-f3bb42211809</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eacb5087-5dc0-4706-88b7-bdfe2a5446ef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eacd1114-8b6c-48c0-98ec-52e21ae8dd0b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eacf75a4-b4f8-4bd0-8a5d-4de425f4359f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eacfcfa2-1d55-415b-b6dd-248bee04a5d0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead06bd5-a695-4b98-aebc-1e95281ab633</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead09593-3586-4065-a4df-715b13af0ed9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead14e0a-8600-49ae-a668-303e55ce5421</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead19d38-597c-445b-83fa-2a04f8c283f5</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead2020e-db46-421c-a409-e3e523a109e2</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead2054e-9683-44b7-b103-72752fe60810</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead6cdad-18cc-44fb-a7c9-af6862167c5e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead94737-901a-4dcd-9bf0-09aa87167c5d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ead9d06c-6ea0-422f-a081-66526d01212a</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadab7fc-76e6-419f-ac26-91904d7508c6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadbca21-2bad-43d5-8e66-d771af72eb12</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadc029c-18ef-4921-a5e7-6d837a7528b5</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadcee26-6f9b-4d05-a3ee-a9ce73d0efa7</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadd6408-1b74-473a-bedb-7041f46bc22c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eade5c7c-3ce3-482e-8ea6-5fb67fdea3b3</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadee3a5-0b4b-421b-bd48-ee8b75007ff2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eadf6d01-bf35-4333-b886-e0b19d4bfd16</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae1a498-d92c-48ee-ae8d-130d92b8ef26</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae1be72-491b-49b3-b5b8-1318a83ad739</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae1fc4f-2cdb-40dc-ba1a-f9aab6c0dfc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae34b99-8dfd-4b1f-8b92-dbb04036983f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae53401-fcf6-48eb-81cf-42379d166aae</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae72670-5a13-449c-bb14-6a9797868a72</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae72aee-fc58-4e2e-9ddd-ef7b7fbd6614</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae737ad-ff00-4cc7-ac19-18d2cb499dc2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae7b775-f686-4e0a-9c3f-1e6c131595b0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae7d1ee-0c2b-4fa1-8fbc-7912bff8bc62</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae88f5d-58e6-48d7-9c51-1b3a4185bfe8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae91406-d68d-4c8d-b78b-d2bef4baae58</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eae9b0d2-f683-404e-b309-22226c0dcb9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaeb188c-0afe-4d1b-8277-a172fc28e184</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaebe791-be8b-4887-b15a-22d7da9eb916</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaec23b3-744c-43ba-9b34-c10f90e2f0fc</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaec3786-286b-42e2-8870-d4513ffb51ae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaecb1c3-6e08-4c9a-8582-866d8e7ef948</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaecb6a7-979f-453c-b432-b9132399e7a9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaed9cdd-1084-4a69-b929-2a75b1a7464f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaee56a4-c966-4baf-ac78-186f34765d0b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaeebbe4-02b8-430e-a779-866cf7f646fd</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaeed91b-b486-47e5-86e4-eb56a979c08a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaef42fe-93af-4d72-92db-5b775fadb728</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaef449c-97b0-492f-8813-504b6614efb9</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaef642b-e4b7-47fd-b56a-8a1738c95a9d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaef65a5-abff-495d-8af9-c3c0040b7a84</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaefd1b3-d90d-44b4-9d03-f262847000ed</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf06ae7-f966-4793-92b4-279b5617f408</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf0a0d1-2d92-4990-b44c-e5a815ea5435</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf16ee7-a9a2-4c2f-a16d-fe3700bd0bc3</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf1e4e5-5b2f-491b-ade1-840b590464d6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf22330-0581-4ae3-9cad-7f8655d914a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf23545-1db4-4faf-b1ab-95d4b298335c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf2e45b-640d-4c5f-9da7-2787cc8c1e97</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf320e3-6dfa-406a-be66-80b1585f9f61</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf392fe-b92b-49f3-acd5-c1a2c05b7587</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf43f7d-f9fd-49c4-beff-995b091f6862</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf4b499-e731-4103-a26b-eb9ccd270136</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf50a7e-c02c-4885-a82b-2d9ab6a1f95d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf5157c-ca5a-40fa-a5c1-994451e877b9</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf5ab05-2cda-47d8-a3af-8b497df1f977</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf5ed61-6752-4aa6-a39a-2b1836f993fa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf690de-ae74-41f7-831d-d71d75522e34</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf75b52-5678-4f59-ac77-b0ca29fb353c</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf7838f-f925-4954-895a-cfb6e51db5b9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf7d96d-64e9-463d-9705-9305b1d9ff2a</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf7eb89-b1c6-4247-90f3-6924ca1d2b4b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf8c034-6425-4a53-8443-3a664e057a0e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf94c31-4be3-4aef-9acc-8c827b139516</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf94d55-7cd1-4c53-a690-2354b14b30a7</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf95657-0cab-4b05-b21e-950d502b6944</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf9689d-199f-4232-9a17-bca006367348</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf9a332-da5c-4b32-b41c-9245db5aad81</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaf9f078-ecc5-4160-96ed-88a9a3f125b8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafa9a5e-57eb-4298-9636-381e3c09f5c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafabbcf-447b-462c-8218-95bd050e125a</loc>
    <lastmod>2025-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafad78b-94f0-49b9-9842-3478916d1590</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafb4db2-fe54-44b8-9c9a-4921c8ed346c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafba37d-74ea-40f1-9fba-3a32a9b90d5f</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafbee65-02ed-4a07-9da7-21d995773951</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafc509a-4a03-479a-98ad-ed983cee099f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafc5bf1-2ecf-457f-8bf0-9a35cb54f842</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eafca9f1-603c-480d-8696-93f10505e216</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eaff1278-0099-4880-8c56-5c2be2370771</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb004d82-0b92-42ec-a721-40935e8af016</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0054c0-f1b5-4553-86fc-393fad8c4112</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb012d56-7797-4f72-aaf9-f676e353f99b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb01e241-baee-4dd3-99f4-f53f7109d11f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb021950-8c82-451d-82a0-ed6363cda065</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb030a0a-bc6d-460d-b5b2-00272873780d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0361b4-95e1-46f1-a8c0-0efb68ff8043</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb03fbe9-ea4c-49ee-82b8-0cf230f81dd7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb041472-76d3-4833-ab80-e8641eda0974</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0533bc-256d-465d-aa57-5ada4729c6c2</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb059df4-1069-4798-a9af-c249e63c06d1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb067c86-e50b-4e30-a6de-2fb6eaef92de</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb06bbd0-fa2f-4f50-8298-96c9534e4042</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb082151-ef6b-42dc-ba36-f3515204cfc5</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0841c2-4eb5-4196-bea6-045cd6640a36</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb085728-8102-44ab-92b4-502396cfbdca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb096662-244c-4450-8a72-cad005f08b3e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0af1e5-0698-42fe-ba2b-4ac893aacc34</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0b293e-f375-42cd-859d-21d8c8196958</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0bf9cf-0d41-48ea-acbd-d6754c490e34</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0e080a-920f-415a-9ff9-e8d47178964f</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb0efb61-1b93-4ba5-bc98-1b172ce08cb0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb106558-2457-4c86-ab13-58a64974d736</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb11202c-6b6b-4dc4-8c4b-d563b73f71ff</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb12a1d2-60a6-4695-9f04-2b55c9f74366</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb12f209-ad24-48c2-a298-a18c3583ca0b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1402d7-182e-434a-a891-e2e7d2060adf</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb14a72e-dbcd-44f9-9499-d9498d90e1ff</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb14f2ea-48de-4dae-b14c-2664af4b1c45</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb152f2e-f24e-44a8-a9c9-7446c2403676</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1541cf-d804-4f45-8cce-f3cec30388d3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb15c3da-2713-4096-a024-b789cb51cb16</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb15e94b-a7fa-4f15-b34f-ebdd9bd5fb80</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb163dee-1007-4dde-96e3-0befc4341798</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb16b3ad-7a62-4138-b03e-f88623854973</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb17b852-237a-4e98-81b1-472491fc7455</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb17dd08-6ae6-4be4-b64a-f264ad978506</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb17e02b-7813-48f0-a101-40a156a2e200</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1800c6-5b43-4e0a-9554-312309dc39ae</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb18bc47-ddc1-451c-93a0-86351fe0f845</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb18e463-6c28-400b-9000-6805ab0f990b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1976e0-6e8d-4311-bc19-c152a234b942</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1990bf-261b-474f-a90c-980d0a7c59df</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1a4b7a-bc65-465e-a02c-2d6dcf1fc48a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1ba4a9-a0df-4060-b7f6-45749e2d39ac</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1be94d-bf21-4e71-9078-f6b3511463f6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1c901a-552d-46c3-9ed6-be1a16e329ab</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1d7a47-53aa-41c3-a7cb-a66fbd20cf2b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1ee393-414b-4c74-b746-c7b8f0ab5253</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb1f3ef2-5b5e-4e67-8203-98abf94e3294</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb201d80-ff6d-43d6-87ac-547b8d4b840d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2085ce-fc9d-4164-a0ae-74794f79b86c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb20c8e9-95a8-401a-847f-a82927130f3c</loc>
    <lastmod>2020-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2147bf-375e-4060-80e8-4af93d95de5e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb218563-62b4-45b6-8c62-6303ddcb714d</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2196c3-0a05-4fa2-9b77-885e2042adca</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2299ba-bb6e-43d9-accf-1a6b86f8eb5d</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb253b10-38b2-4bef-8c42-673c85b79191</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb25652a-bd96-4544-aaa2-e22b04162cd5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb25bf5e-4c21-4330-a999-8da526542cb7</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb270637-a298-4fc5-bed7-1379a8681b98</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb27163c-79cc-43d9-8927-5527f37b4b35</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb281139-fde6-4051-b501-058f4830fdf0</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb28952f-0683-4d44-9a4a-577ff5b876ce</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb29277d-b95b-44fa-84a5-8ea330d6f079</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb299b2f-a375-4b9c-b40a-1d24db67542f</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2a1e19-4b78-46a3-8530-59666721a5a8</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2a3dbe-04d5-442a-b4d5-21b9862e5df7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2a7705-3d3a-44b1-827f-5eecf16d0e6d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2bbf5d-08b0-4e7e-bbac-cf77b2125ee8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2bd00e-8d34-4f48-866c-10b9a41b3a69</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2cffba-d068-4ac1-b87f-2af79fc52111</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2d51e9-0ed4-493b-9c29-14a5b7d19306</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2ecc9d-3eeb-4cba-b1b5-f3cef3a361fc</loc>
    <lastmod>2021-10-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb2fb7e8-b86f-448c-ae3d-16105632f3d1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb304619-af80-4da8-a445-871a6ce36ed0</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb306c20-4aa3-45bc-94b3-42062adcb389</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb319c6e-81bb-4615-b57c-8501b6e7d435</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb31c658-3ac4-4fbf-b671-1a2297977da2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb32e12f-131c-4cda-af64-13bab6a879e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb372795-34b6-4fa0-b7de-9a364e7b2dc3</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb38aeac-f9ff-48e3-90bb-59a513f6b98e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb38b1dd-323e-490c-beb4-37866d21dbdc</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb38d548-0a64-4c99-a106-fae66074378e</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb39086e-b038-45ec-8de2-1dddb5d474ab</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb39709b-ca8a-465c-b14c-e67b357a6b4e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3979de-350b-4778-a0aa-c3de1a5c4fbb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb39af36-311f-4681-88b8-f267cfc1cadf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3af3d9-79e6-41b5-a890-c8ef85183247</loc>
    <lastmod>2023-06-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3af4cc-f6c1-428b-926c-229b3bf298d1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3bb559-381e-4c09-ac08-c69c62396f49</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3c4e47-7c7f-426f-90ea-ad3ce78297e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3ce4c8-1d6a-4f79-bc54-b947a8876039</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3cf236-90ba-4625-bf5a-f4017c65849b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3d286c-e0ac-403f-b46a-f27389705cff</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3d2f6b-ff8c-46c9-91d7-1ec123eff292</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3d3705-7ad8-445c-86e2-24fc8785f0d8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3e68fc-0d0a-455a-bae2-07b0c81fb59c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3f5ccc-756c-44c9-933e-1cdd36124377</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb3f9a5a-98e0-4dc3-aabd-61fa7e4aae3f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb40cd28-4e48-49f5-a526-feda49d79cb4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb40f96a-0f30-4c07-b7c0-2356fcd03e18</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb41306e-fd87-48c7-b638-05874ce2b51b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb41c8f2-f3b6-43d7-9b5d-44deccfbaefa</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb426a30-4841-4d84-9198-f94b902fa8eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb42c441-fce4-4c64-8b96-dc3899bc3540</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb44ea82-d0e2-4327-a1e3-768361db0665</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb456bdb-9430-4417-ab37-08b96fc59890</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb45f251-d695-47ba-83ec-a25f08ec94f3</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb467df9-a108-4c19-b510-b23fba552040</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb468876-92f0-4af8-84d4-d794a449df5a</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb472ba2-e1c6-46b8-a86b-566a042acacb</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb474426-c7d3-4ae4-a120-c43fcd80c641</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb47b721-d95e-43ea-83bb-de0f6f0e2f60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb48617a-f8bd-44b7-95f3-f9b1aa8a224f</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb4dce1f-40f8-4963-9a69-5b491d44cb7a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb4e2101-2876-4b9a-b487-a606c0ff895d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb4f9a24-b54a-4db4-a488-c055358e8bcc</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb515ff9-36c8-40b0-bc98-d4eee2c84b79</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb51648c-e3a3-4f17-a1df-3eb4a31c240d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb51de9c-f884-414f-8ab3-baa33bfbb540</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5276d0-374a-485f-a6a4-ea57a9e9551b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb52d92a-4ba5-4a40-a631-50e58dcad5f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb52fccc-7483-4bd7-ae36-2b5a4d007459</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb533b61-8e5b-4ca7-bd0f-3e8ad70df8ea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5374bd-8bba-4f3b-95a8-54487c9b56a2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb53c3be-dd41-4649-91c5-302fc54a213a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb54140a-5aad-4a19-afa2-d4b5b6713690</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb553803-66a4-4ace-8b27-5360b583b88b</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb558413-b3f2-4386-b004-6e59368e54d2</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb56803d-1add-4823-9763-b5544f6d1cac</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb57d779-8c47-46cb-890d-edac0fd1e12e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb590b30-7f0b-4546-bd7d-4ba4e2848a45</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb597682-a133-443f-b35b-c94183e1fb5b</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5afe0f-86d1-4626-a52c-a594f89cd0ce</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5b745f-bde4-43d2-911b-e29922626580</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5c006f-d30e-41ad-8801-0be7ada404be</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5c0966-d7bc-433c-9a73-1acd14a5cb8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5cb37b-c209-4256-87a0-13a4bbf98ff4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5cfdcf-06e5-49b2-9168-308a618f82a5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5d6aec-abec-4864-9804-9d7a9eca1766</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5d7966-d8f9-4b8f-8a56-0754c1642c00</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5dc9d7-b242-43fb-a5e1-d2c280448a04</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb5f7719-4b7c-4f9b-a28a-4799075e6b12</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb610c66-237f-4676-93d7-9b95d40087d4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb61dded-68a0-4efd-93cd-0bf28548215d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb634fe4-49c6-4b78-b3d9-5b47cb58d4e4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb642304-666e-422c-a842-094a6a1a7c1c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb64ed3e-d08e-4970-a3af-cb0bc2c80fd6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb658f4a-ff00-4d61-9890-befa0ffb6ef0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb66166e-e77d-4938-8d0e-02bfc7d78300</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb66371e-df0d-459f-b3d3-7d43b5543321</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb66be38-7f07-4277-9d19-d3d3a58d75a5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6740c4-bb8f-47e6-afe3-ee3cb0df745e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6762d0-10f0-4d9a-baf5-c74d97bc4b1b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6802d5-103e-4ebc-9809-4e651d8b4abd</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6879b6-b441-4037-8b33-e13f5e3959bd</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb69132f-bf56-402b-87cb-752bf0fed527</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb696c19-2711-426c-93e9-cd48f009253c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb69887c-c95d-4de2-8891-c7016a0cb4b2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6a8dff-ad68-4bfe-a475-0319221424a8</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6aacd0-2238-4241-9947-bbe78c629ef8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6ce6b5-ecad-40f4-85c5-3950eaa9afe1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6e6a85-feab-459b-a350-3d5141aa7b7c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6efa84-0f0a-48e7-9fb7-fd6e4a69b138</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb6f4002-59a8-425c-98b3-9644a503f17a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb70497c-54c3-438c-ae44-dff5f276a529</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb70f169-adec-48a1-b50f-a6ba2d6b442a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb710045-9562-461c-941b-3deaae501950</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb710525-0a88-442c-82f8-0619d08f91eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb710951-72b1-4136-81ef-8f0f62f931dd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb716959-1a59-418b-93cf-95af3bd7caac</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb72ab1e-f911-4933-a7af-2713305aba15</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb72b946-3e13-43d7-aa78-da473af5f1ef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7302ad-04d1-49ce-8b48-8862c220da4a</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7361d9-cd4a-4a42-a1f4-87db1a654f39</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb743efb-0d26-4cb7-9566-07dfbb7bf48d</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7440f4-832d-4656-9151-c19aa0b6ba53</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb74cff1-6461-4e71-803a-6b16dcee95f8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb74e5e0-496f-40c7-8975-91e0b46ef951</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb75da12-64fe-49fe-9430-26ad213c8af9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb75f572-83c2-4c70-b71d-8527eb9a346c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb76f0bf-1f91-438a-a2e6-f168d1c6b223</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb772072-8f8c-40f7-92f5-11535fe027ce</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7835a2-0838-4a14-9ae9-165a8f6a7d40</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb78fc89-5cb0-456d-ad75-62aaf215795c</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb795f7e-370b-4dd7-b048-668353b1c25d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb79909e-7819-4c39-bdea-44a3e278cb78</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb799ff0-d642-47fd-bc17-43e9f2b515e3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7a5c0c-503d-4f9e-acd2-7e096aeeb0a9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7a5c6a-5aaf-4bfb-8e91-2fd72f9cf8ab</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7a8b2e-c000-43d9-b7ee-5a69390ac8e2</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7ab05a-96f2-49c1-854f-f35ca75a1843</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7b218e-febc-4f47-8761-31fb0d67af94</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7b4425-559f-437e-a7b3-a8cc725bdbb1</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7bbb67-0c21-4fe0-8f4d-dbd09ea4fcc7</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7c1082-51be-4f1f-ad53-2dfbf68a81ff</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7d5a55-8f01-4917-9db4-e9eb67f26038</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7ecd6b-c749-485e-a832-e887368dda60</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb7fa7be-6dd7-4003-ba33-35ade6f43a9f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb820018-64a9-4b13-816c-05958e388bf8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb82c0d0-533c-4d52-84b4-2939e79b2b8c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb838603-09ff-461d-b1e6-3adfa21656d7</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb83f93d-a1e2-40e3-89b4-ca0c0359e55c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8482c6-5b6f-4a16-b39c-47fb945bab10</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb854d80-7d16-45f3-96ba-9049482f9f2a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb85d0e7-57ec-48be-8f81-3901c15fa0d1</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb86282b-9b19-47be-a3e9-588d8d1dc818</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb866b87-19b1-4cf4-8a43-e2181cb4166f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb86b160-d164-4b5a-b4fd-d5d85c5f704a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb87f6ca-b062-4b29-8757-fbdda592f105</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb887198-b5da-428d-8fec-ac05eb576b97</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb89c7dc-37ac-4a5d-968f-6dd04cff2507</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8a9c68-311f-4e34-8386-a3f06df602a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8af191-c051-45de-b20c-4391617d08c7</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8c709c-5034-40ef-b77c-c7d4ffad255e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8daf11-07e2-4886-b537-112756b9778a</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8e1362-4eb9-4369-b837-9ab38df0a132</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8e952c-4684-4a30-bb77-2895fcb8d904</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8ecf71-3614-4a1b-b754-042797a60329</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8f76f5-c8f6-4131-8ce0-a114089b65a7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8fb034-3303-4e4c-9a8c-0cb2e45703fb</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb8fdbce-119a-4513-84e4-eaf38f97feaa</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb907390-a5af-435b-a947-5c4fd80d07e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb91dc7f-8305-45e3-abea-d2b0d4b8679f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb94de9c-f5bc-46a0-9c1d-3b77b98e73e9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb94ea42-ec7f-4c83-b633-866a0701e4e1</loc>
    <lastmod>2022-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb961176-8201-4e12-9059-bd7bb9e0aec5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb962e08-f49d-413c-9514-17b3bff5c6bf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb964742-183b-4f8c-b663-eb4e68c7df5b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb96ec59-d7d3-4252-9983-2652a1b374a8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb99604c-f32a-44f0-a4ea-465b156d9589</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9a5d83-b10e-4b61-baef-17c1f3102be5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9ad07f-ac7b-461b-a900-48dcb64561c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9b738d-407d-408a-a777-2b9033aef6a6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9bb98a-0ae8-4f9f-be14-a01cf0876eb1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9bd5ed-e9fc-4b83-b0a6-8f6a28733f6e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9c54c3-fab2-4605-bb0c-a956ed864312</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9c9b54-4cb8-465e-8e05-d023d5cc1dba</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9c9b75-de9f-405b-8094-522421583db3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eb9eb460-06ef-43d7-bc1a-688336cc9a13</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba1cbcb-6a6e-4ba3-b860-db93e6194cbd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba209c6-2a25-4ca7-a754-5a8019a068af</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba362fb-e55c-47bf-a968-3137a0fcf314</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba375cf-2fa4-49c2-84e7-dcec097a5bbd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba3ce92-45cf-4f70-b373-6aaca3b75eac</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba45a2b-3e89-4081-9cc1-dd40c7f6fac0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba4626c-edaf-497a-99d1-791436874c83</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba48308-6d63-4c91-9a97-0e7cef857199</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eba5870b-55aa-4536-ad11-07c289f3cd3d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebaa7f46-a007-46e9-92d3-012d9c202b49</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebacd04e-11a9-4bcb-a6d2-fbd0cf8f4b45</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebacf968-041c-47bf-9ca8-e6dcfb6f9bf9</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebad0089-bfdb-4f8d-817d-4e233dbdb322</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebad3638-f775-454e-84b1-0b67333d9013</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebad7e37-9ebd-4bb1-8e55-ac04fc00d9de</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebadeee5-8ff3-4004-9756-8f495228f630</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebae7163-345d-4ebe-8415-a6c2c720ce08</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebaf07ac-0ee6-4a26-8f4d-0c5cf00a51a9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebaf46c2-cdaf-44d3-bd16-ac13fb264807</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebafafd1-34d8-4f67-b17f-824bb67aa895</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb177c3-bff8-4c95-a946-2dea5fe2227a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb2f1c9-8f25-47a6-84c3-8016da5821a7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb33c10-ab66-4b22-9344-0e391cca6260</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb3be40-93dd-45bc-acbf-33b85c5ed90e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb49f8d-57f9-438b-bc6b-c4433e26fea9</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb50a72-1dfe-40a6-ab4b-6a7881db52ed</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb52ea7-cbab-4deb-806a-0d52006e9499</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb54996-f0b5-486b-baed-3fb0c610cb72</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb641f9-806e-43e8-8ee3-9f3e529ed3d0</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb64b95-0269-4984-aa92-053f78bca77a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb7183b-9825-4af0-b742-83e967ffc3ae</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb73006-a9e1-45a0-b6d6-c47452da239a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb7f18f-ebca-4a00-8464-ccd1c66ca449</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb8c73f-74aa-4610-b5cb-4572298c51fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb8f93e-c7e1-45ab-abbe-6f0fdc5e7af8</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebb9eda1-e69d-4511-ab48-3661aa4ed124</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbae835-9ee3-4ce9-903d-79f77fedc1be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbbcf8a-fbb8-4855-b4b9-8d1b30c7f20c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbc7acb-e529-4a92-87e2-0cd5912525e8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbd5386-d62e-4c77-ba47-c473350ed1ba</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbdb4cd-94d1-4e29-88b1-d0a279ee899e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbef434-9ef5-4987-bff8-2ba39b0f38d6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbfb033-a76b-45d2-b64e-0b4780837f75</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebbfcd81-3e2c-41d9-9d24-501a3aa9585f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc06a59-e7a3-4d3f-b8c9-075f93c1799f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc08974-7d0c-42e9-a6a3-68abb901dd7a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc16923-886a-490e-a126-a74a321d0a25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc1bd48-a5a8-4259-99ed-197e65bbf6e8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc20c35-4cb4-472b-9869-bdc0e240f114</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc2d2b2-5e00-47b5-88cc-e12a4acc3a87</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc3aba6-0f16-4098-8862-ca103bdc695d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc44207-7b00-41b8-b294-8b68eff794dd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc47016-066b-4259-8d76-ca8612534e0e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc51e4a-7b20-4c53-a1ae-6e3c0625da61</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc552bb-772f-48cc-89d6-038e689e3cd5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc5bd08-82d6-468a-a67c-15b8b6a6dd0b</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc5c567-d4ed-4545-b9bd-f1fef6f0385e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc67bba-aa32-4cd7-92b4-5cb190a32b72</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc70466-4e2b-49a3-b2ca-093a61d8924a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc7b43e-ce5e-46b7-b2c5-0f8c6c20fae7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebc9b4ad-b3b4-41a7-b5bc-765e1b7f19ec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebca1a39-b18a-4d9a-a4ec-f4d082796bff</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebca729a-8837-4632-91e4-0d0891a197fe</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcaee25-edba-4e0c-badd-73455b576a25</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcb0e47-3eef-41c2-8d02-14e0014458cb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcc0c83-7e6e-42c6-961e-fd2ec5d4dc4b</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcccf09-c0bf-49f0-bc3b-6201b65efc9a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcd046b-385e-448c-9e1a-079c1530d6a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcd8077-5d2d-4fa9-8cb3-fec566592100</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcdb7ff-801d-430c-9c30-0214b2bf27e9</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebceae43-9904-4be8-8e15-b07111934235</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcedfa7-fdc9-45a8-9507-bd8f5ae4971d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcf7ad8-78f9-46c9-bf45-1338209bfa26</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcfbd9c-d1ed-4d6c-a5bf-a9393b5ff388</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebcfdb0f-07d3-4a8f-9089-d5bdb1bf951a</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd06510-2c1b-4c0e-82e3-b60c5fd66a50</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd1f57f-9674-40c7-abf5-234490e08a9b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd289d6-3885-47dc-afd8-920a4b175db2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd3b8fe-35ce-4d99-8edc-c1a39f57fa12</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd4342e-7525-416a-85d2-43b711874a75</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd49d05-f307-4583-aa5a-522f25666f8b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd52713-f3bf-4118-8bc9-2b2fe4c03271</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd5a02a-2265-4682-a5c0-8de43421b55a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd5b9f2-455f-4438-be7c-e4f4c319de92</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd871a6-b076-42c9-9265-ef78278f4c79</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd8a10c-8027-454e-acbc-ed8de40456e5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd97f9f-5de4-4981-afc4-2261b176abcd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebd9f73b-30d0-4db2-9dee-ba1ef07da2ff</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdb192c-dd4a-4f78-93c3-b153bd500712</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdc6931-542c-4c9c-8958-b03b96369481</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdccf02-37da-4579-bab3-955c9c6b5568</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdd583a-36b3-4ed7-ba9c-90864f4d4ea0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdd832b-3158-4ed4-92a9-035055c05dde</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdf794e-aa67-4f13-947d-9ee557891552</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdfccbd-1bb5-4bee-a1fc-2a51a477e0d7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebdfe6e7-fb4c-49ff-acf8-4861666934de</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe05254-da71-4a3d-8f41-975c25b09d1c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe16ae4-6538-4d43-91a4-f1a26f31a304</loc>
    <lastmod>2020-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe269b6-e69c-40d5-86ff-8675e231b053</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe31095-4e94-4235-9a08-1e8c51f76993</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe36386-fe73-4228-848d-210092e1933d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe3e42c-7c68-4ffc-90e8-efca84342ae0</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe3f6ed-4387-41aa-84fb-dcd5168aa009</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe4a587-f584-4e99-8d7b-60937ff8a81d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe4abb3-218b-4fa8-8b49-67409eccf3c3</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe4dc5e-8472-402a-84bc-78c95a8ef2f4</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe5c525-a51a-4432-9165-7a70d6df5797</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe6acb8-5b0b-453d-b70b-552ec8736c16</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe75965-a782-4118-a327-76ea8ed7d20f</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe7668a-f985-4805-a3b0-8442d3dc8d20</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe76d1b-62b3-4d99-9536-07afe0b5d3cd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe987bf-abeb-4bd7-879d-06a8abe8817a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebe9e351-ad43-45d9-a016-9df2940ef9c8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebea1d5f-0f2d-4856-990c-4c22ea85d78c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebeabc24-4837-46ea-ad45-fa8940f07819</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebeb24b5-4647-4118-b220-ab182399b82f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebeb348e-aa64-4c10-b667-5d18325e0e46</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebec77cf-8c45-49f0-912b-51d479a8e7d9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebeceff7-a614-4724-ae79-72062835a4a6</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebed8938-8aff-48b0-bdab-5b11f005fc22</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebedcd8e-80b5-456b-b63f-794974696239</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebedf32f-c281-425b-96f9-10eb2f60b66b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebef6c5c-ff28-4897-991d-df21980ddd5e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf076f1-dd63-444d-a583-f911b7e54f90</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf0a7d3-f36c-48dd-869c-ee8bda5af4e8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf12936-80c9-4791-85fb-9429a160474a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf1aeea-52ef-48db-b00a-9c33fc5944e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf205d1-aa2e-47cf-ae86-bc20ebfd13b7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf2e854-fc97-4fd1-a9d0-249df74118fc</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf4222a-2e31-4f21-b782-c9aa865aa2be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf4629b-a49b-4ca1-b12d-d098deb4a690</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf5354c-dfef-4a75-a00e-35c0ddeb6b8a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf6d5f6-23f8-4db1-a5a1-ff315b185706</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf73ee2-8d67-47b3-b232-66a2b53fa18c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf7da08-c3ab-4078-9f96-93153cd1634a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf830e3-7866-4d27-ace0-37f8b12cc267</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf9057e-2348-4a3e-8db6-7ae9259d9f79</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf90615-3074-4816-af06-f432a01e7c2d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf9547c-1b03-4351-af51-4c96431769ce</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf980de-5bdd-4526-acbe-5398463fa088</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf99c59-0757-4bb2-906c-0b9a751f8784</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebf9c83d-a0bd-4b28-9ce0-20b0df1e5d66</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebfbfe96-1b8b-4ecc-bf09-40b7dbdfe822</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebfce8ba-f8d4-4ffb-82b7-9ab2246bf11a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebfcfab5-471b-450d-a559-67fc82028407</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebfd711b-2a37-452f-bae1-22ca12b3cb66</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebfe5e18-e22b-4120-b6d1-e58f4293c27c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebfea018-c43b-497f-8cb9-dc453159e3c9</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebff40f7-3a76-49e6-9cbd-abab3259f93d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebff9921-2fcf-40c2-a5d0-3aa65aa1d08f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebff9e9f-8a97-46ce-827a-d0a9f7673198</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ebffc67b-11ef-4374-925a-12505ad908d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec00e2e6-3873-4509-9191-4ab83c49ee5a</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec01f205-59a6-4f0c-9b23-2f670f6e37ea</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0251cc-b6c7-40c5-b19f-e769f3c52580</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec037f5e-750b-4650-b556-481f62ab2c15</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0438e6-df0a-471e-a632-80acd4e66712</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec04b455-a3e8-4d91-94cf-a1e34b8f0334</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec05f396-b656-4a6f-9956-703319b78e47</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec07993d-152e-4b21-bf57-471fca92a487</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec084ffb-5bfc-4917-8578-cf5176a8fca0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0878bf-1112-4e25-bcd6-b64574200616</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec08b297-831e-4e06-9037-7c2b157571fc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec09626d-48ba-4f39-b649-df5e67dc8c9f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec09d785-1065-4760-bcb4-6426731996ef</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0a6737-d983-4e79-b241-c7c0bde02474</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0abc36-e963-4a28-b1ad-404f78df4b33</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0af653-772c-4066-b8ce-797b906f3843</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0c2331-08fa-4fcf-8d4d-3d0723f48610</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0c2c5e-3929-4c02-86e2-8d02b2bc894f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0c60db-7744-4446-8c8a-229ff3d13868</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0c8193-48d6-4caa-ba72-7d066c8b291c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0ca2b2-f6ac-425b-8896-165f136c76c9</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0d8bf4-0844-4517-8ecb-f3ba027cf0f4</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0e5293-ae72-451a-a345-2a4b63c00318</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec0f476e-0e8b-4c31-ab1e-88a1b29e776f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec10051c-d5df-41d3-b327-155b5e70b241</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1082f0-f2d8-481f-9160-f45ca23de391</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec10be9a-cac1-43dd-b6b2-457e8159dc95</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec118712-9f2f-48e9-9377-09e95f3e417d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1239e8-3ed5-4ab3-822b-109fd23931e2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec13642f-99b9-4061-aaca-98b80844d0bf</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec150293-cc70-4af3-9a3f-db23c867821c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1536c5-eb01-4cf7-8663-9a0e10ecf0ae</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1556e3-0a39-4799-a0bf-5b7f1e966608</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec159978-ea9c-4777-ba5d-5ff9a09107e1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec15b8f2-0964-41c1-99f9-6fa844ee37e4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1642f0-a8f1-4e6a-a389-f0ba9cb37c50</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec16c003-b7ce-4ee4-8d62-f974969e4b1b</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec16e9c8-8e4a-4833-bc0f-ea654614b4c2</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec182a63-4590-45b5-b6ec-c3d8803260fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec183ae8-fa81-48ec-b470-fa3929346967</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec18afd9-f346-40b9-ae32-81bd18039125</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec18ebeb-3407-4525-b848-2d6768681265</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec19c0ec-3f91-4b10-b01f-a343dc7f82a4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1a5d28-53d1-4b8d-b092-6a2e0f2e480b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1b0c9a-2212-45aa-95e3-df5906894c99</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1c1fc1-744b-46ee-b962-41a83b5faece</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1d400d-b6c5-4fe0-8f3e-9b055ca96624</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1dd8a1-2cba-4b5d-abab-aaa30a6be2c3</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1e2bd3-4ad7-4f8c-9e51-58c18f628a64</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1eeaa3-a210-4a5f-bd1c-cf3fbaa3aa49</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1f3780-3b2a-4a5b-a7fc-88f1189fc396</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1f5802-4747-457d-8885-a4160b971db5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec1fce49-7da7-40d8-80d3-b069598e2afb</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec201e0a-e684-4a06-a5fd-dc7acd453fcb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2047d3-185e-4037-8b22-e55f260790f6</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec217f8b-2a6e-46dd-9677-3b2c5ec1d012</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec223a82-6c59-47ff-bb59-22e6258418a3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec22baaa-f7ba-49e2-812a-5fadcef2ed63</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec22f276-2538-4774-acf4-e192f021d497</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2322be-5bcd-44ba-8c88-c6bd165fe86a</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec234205-e461-4121-85fd-d8f8de42020c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec23d0a9-845b-4f7e-9643-eefef5395b17</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec24094b-71b2-4ab4-b88f-439fcd0d1367</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2420ec-063a-44b6-b9ee-6e7cbc2298e5</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec243cb8-238d-4603-9e65-367d8d1d63e5</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec24bee9-b237-4a76-99b9-3296325c0444</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2716ff-cb55-43a4-b7df-588728cca9ab</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2755a4-2549-42dd-9198-4bad5217147c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec277d71-1dda-48f6-8c9f-a54416241071</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec282448-c1c2-4224-8ab7-9b014ad3e2f6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec29f4da-8e25-4e7d-9d0d-17bfb1edffd8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2a69fd-d708-4bb8-9e78-cf2c93b6d8d4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2b1340-d6ef-4b6c-8155-70c8beeda6fc</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2bcfd9-f524-4827-80bb-e35073315ca7</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2d5dbc-fdae-44bb-b7e2-420f84b5c51a</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2dd5bd-9b35-4d2d-98cb-ff2d597c65b9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec2f9418-2aa2-4d27-9d90-cd6ab1988b94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec30503a-a60d-46dd-81e2-7429d153b5a0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec306586-71f2-4d13-bef6-2aafcae2bef6</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec30813c-068e-4111-acbd-776cec5ad3f9</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec30d951-222d-4a86-8dc5-4e2d9b4255ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec30f26b-ea18-44be-a30e-1e7694e6a27b</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec31b9b5-eb26-4dd6-9a37-863c10555fbc</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec339849-ab94-497e-b22d-f54be57118a2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec339a6e-ea94-4361-a012-30fdcc5fe03d</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec343445-f0f6-4593-89a0-6a7a56bf3c16</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec35d182-b50a-473b-9842-d4dcd4228214</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec374726-d713-4901-b349-f9ed832e8381</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec374a08-764e-4abe-ba15-6696e4901777</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec37ea3d-25a7-46f1-af0a-391c150e36df</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec384b34-1f2c-48c6-a610-61acabea7de4</loc>
    <lastmod>2025-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec391340-30a0-4221-8ca5-20697517db62</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3c4703-bfd5-4bea-b28e-98bed0f40765</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3c6e31-0608-4f77-99d6-d7770a000040</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3ce266-128f-47ba-9466-14ac848090d9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3cefab-88a8-474f-9c63-6f7932766964</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3d5e45-8d1c-4e80-bbfd-24acc0c3f29d</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3e02e6-3f8e-470e-814c-579c306188ba</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3e248e-1e8d-4135-8e24-d7bbc362a30b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3e2d53-fe48-4238-ab3d-5892d9dc8ce6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3e8e27-27fa-4a36-a509-a4636c5bcdc7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3eea90-def2-4f2b-89b5-6e8299014cc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec3f9da4-da3f-4ffd-928a-4f069af966a6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec408aac-1db2-473f-aa1e-89ab1b19afdd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec40b477-b5f7-4834-8354-a32e7347bc51</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec412ef2-8d72-49df-8969-af0e125b08a8</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4169ef-9ff9-49ad-83c8-f64835342807</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec428f5f-bc06-4610-91f3-feb7fce57bb7</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec42ef57-36a3-4357-9531-17bd09a1da35</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec442982-d431-4457-8ba8-4847b458b6d7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec451973-26f6-4ad9-8943-b214aaed3bf2</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec478351-d108-4e3a-85df-60c0ff1c716b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4801db-ab7f-4a50-b3d2-bb5b08d2f862</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec480603-a756-4b6b-9ddd-5a7adf40a73e</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec48c734-33c0-4557-aa5a-756ea61343a9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec492c0a-d765-4068-b9b5-537c560a91b2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec49d00c-8ee6-4678-8aeb-d34f65e77f7f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4a9e4b-3b7b-48f9-9a54-2b2a56b667f0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4b645b-39e5-4192-a658-66077ddce557</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4f1186-a06f-485c-900b-ab9fc6499a55</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4f47cf-c61c-4176-83ea-4c49acefc03a</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec4f71d4-ad77-4643-836d-87d72c7df9d3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec504342-82c9-4a18-a838-f9caca324d7c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec504b80-ecfc-4a36-b8bb-53ec23b07e39</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec50a328-183d-4437-906c-188b2128917c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec50a56b-59f3-4ef5-8502-f9e0d7d7bc2b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec50bb3f-196c-41ee-ae98-65a41b9be8f0</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec51f28a-aacf-4187-b445-e443576a84a8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec51feea-dfcc-4c06-aad6-44129d4bd7ab</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec52312f-b031-4f93-84af-641914f91e66</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec529cdc-9866-4baa-aa60-fb73c0e1b1cd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec532d0e-9aec-40d2-872e-4371664aa081</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5415b7-6d93-4d54-a96b-0f3bd9ffcb9d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5453a3-c123-4068-b618-b89c752a9546</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5473d6-dc16-4928-a9de-b1e4964a1f30</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5670be-716f-4f77-b05c-aa6cb968d247</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec571f74-052f-4a58-a050-77ad08c44834</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec57a0fe-9aea-4eab-94be-ce95b0f97618</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec57b9c8-5ae4-4f8b-a0cd-1c7b1353b61a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec57e1ef-d0df-4909-9594-6641d8e484a1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec58867c-45d0-4cb1-a534-df7fd1701205</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec589a8f-2aad-4138-b70a-585acfb6c28a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec58ca4e-8c7d-4829-967e-95357b56169b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec599c51-73af-4f44-9f63-d427313295d3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5d4c46-d43f-4642-ada6-9103deefb696</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5d7a92-075b-41b8-b7e1-a452b4754d3e</loc>
    <lastmod>2020-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec5ef589-38d4-4eaa-9976-1859e710130f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec62f522-ea12-4f64-a5ae-e95e2e46e94c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6460be-48d3-49d7-bf9b-67bbf798a7b7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec64645c-d6fc-4366-a074-54d0066f27bf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6505c2-365b-42ff-a2b2-cf744242050a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec654418-c147-44de-a5b1-1218279f6235</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6597e6-aa13-46fd-a5cb-5c0d6aebcd06</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec65b906-3503-4068-90d5-b9431d992af0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec66bbe8-772f-4f73-bef2-df6a8e16c33e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec675629-874a-4be2-8429-2b12b478b80f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec67f2d7-fdab-46fd-a765-baaeda2abe91</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec68bf3c-771a-40b4-8669-a9c0b6e2fc2f</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6913d0-dbdd-42f4-88b7-3ea3956b7f40</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6a3ea2-5793-4a36-bfa5-1c59c52e62b9</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6b0b7f-0c4e-483d-8c46-ef7393277a92</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6b5a78-d46e-48aa-bd38-aea95b6f550b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6b9bd8-f53b-4fdc-9c8a-08a83e7c4954</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6bac1c-7404-4809-9434-3f3159308b30</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6e0428-c0c5-4109-9729-333742ed0c46</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6f5b22-d907-4ec8-8c1f-8198d7f73384</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec6f7757-0a32-444c-bcc3-5db68fd959c8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec700b2e-f1c4-4098-aed7-39aac5aa9a73</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec705d33-dd37-4632-a80c-34bc923de20e</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec71f063-1493-4e9d-98bc-f6ae5113c1ed</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec73705d-5972-42d0-adc0-7074762fd63c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec754ec5-0787-4f21-90e5-347bf52fe55b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec759ab7-5a35-4ca7-a823-b54a1683c258</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec762118-b567-4974-a334-7915d701bbc4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec771ac4-f23f-4c22-8c8f-2228f18bf110</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec773dbc-0404-4098-ba42-a10c56a69d33</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec774662-b67b-49cc-9cdf-73a5ef1b44bd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec776566-1916-4d98-8d15-8105e08dbe37</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7844bc-b8d4-4d13-af05-b9024e6718d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec78aaf0-62a0-44f2-a70e-c8956b835dee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec78b3ce-b3da-4004-9e8d-b637c7e162b5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec78bf3f-fba0-4d48-a5f5-76509b0ec4a5</loc>
    <lastmod>2022-10-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec790986-91a6-4f95-81fb-69100e24fbe6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7998f5-5353-4244-96c3-67f46efe2e11</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7acbc9-6197-48b0-9b33-9e2900c5af09</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7becdc-8776-495c-a165-e7b32043b24d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7c4fba-2f79-472c-a060-84a08852c468</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7c5c29-9e5c-47f4-b1ec-48d8bbc4cc27</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7d0134-97b6-44ee-b5fd-f38df1ab77f6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7da748-7d1e-4090-9d8f-878b2e4e8c5c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7dfe53-b852-46e3-ade2-c93b0a4d45e1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7e0680-e979-4f3a-897a-2c824422c91e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7e4130-30d0-4670-94b0-c3a0db43a17a</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7e60c4-ded0-4b34-8d2b-ee76f6022c7d</loc>
    <lastmod>2024-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7f69de-e0f2-4f54-a574-09e0962d55a0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7fdbd2-9b90-4439-bfa7-7b254fd5654c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec7fdc47-d885-47fa-84cc-bc1899cb8e83</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec802b80-8c28-4335-81b0-3b39f054cbea</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec803d0b-8dac-4144-b544-0198523cb87b</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec813ed4-6690-443a-af9d-8fb47c54c970</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec828a38-70a5-4638-8897-d6e1ad8e6c78</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec83986a-2edf-4cd9-97eb-b1059f12fe3f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec83b7e4-c14e-432f-ad0d-fb24c60ede4e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec84ba76-fbc9-4c55-85aa-e8ec9e0a7699</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec84e9ab-1c49-4f2b-b91a-dbc29f802c4e</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec871c13-0111-42b8-aa4f-969f7d1d2401</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8763ff-d318-42fe-bc72-34151231d534</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec877d1b-5231-4e57-bed3-2d69c8b0bd93</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec89371e-f55e-451b-94ee-62c9917c51ad</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec89ab5f-8bdf-4cce-9d81-a531f5937864</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec89efa9-23e2-439a-b863-14db7effecfc</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8a4013-6f6e-42b8-88cc-30ba32e8b769</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8ace39-3819-4366-91d4-0dd425c60a13</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8d06e8-7281-4030-984e-d0e2c6335247</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8e3189-52b0-402d-99f4-b4bdd52b422e</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8e42e7-6d70-453c-b0f8-693233a26aa0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8e9515-e079-46f9-91e4-b4d411b2c20a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8e9b4f-3219-4e36-92e1-d8ee57939338</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8eeec6-f6de-463d-873f-b634dd79182f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec8efd61-b7ba-42b7-88ff-e089ba816479</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec90c523-e16d-45ba-87d6-6badea7b86e6</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec938d4d-18b6-4cd0-935a-ee59f9287f97</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec93e5ed-b032-4dec-8d84-8954acd08f9e</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec943293-9ec2-4fed-94b3-d0bbc8ae30f7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec948c0c-01b2-4b23-b9d9-723d43129d7e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec94ec4a-dbf9-4b2b-be3d-c673fd4caa4b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec95d9ce-5dae-4e4e-a00c-8291677beedd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec97ca82-6a6b-4f17-b3bf-2171c32d157e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec980534-5a42-40cd-a847-941796daf03d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec985a1c-7233-4e50-a312-9f26f2b5ccef</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec985fee-c97b-40a5-b0bf-d692d690534b</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec99ada0-bc83-4b4f-9b1f-7270b2e61c93</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9a173c-bb06-43ea-9aba-a386119cd76a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9a3c31-be69-4cf7-a2b6-c5cf0ef62b1c</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9aa01d-b9f0-4245-961d-4c21057d3716</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9ab24d-13eb-409e-a98a-f02182f0519b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9bf24b-2cff-447b-838d-f07b6d0620f0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9c1c96-6f57-4765-9fb4-571dc55796cb</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9d6ff2-acd1-4de5-a924-af66ce3ceaa5</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9e5ca0-f8b3-4f1e-8cac-26ada1e277ea</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9f2144-2f30-4338-ac4a-3ec4eb48287c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ec9f8544-c61f-49f8-8a13-8f699ef11262</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca15e41-a08d-48ff-950a-5563325c3f49</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca367ff-feb6-42c0-a990-f14b60a91310</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca37815-81ae-458a-96ac-0677ceff81cc</loc>
    <lastmod>2025-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca3e55f-fa45-4f2d-b366-9e0abccf51eb</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca4dad5-c313-4763-b635-809319ba6ab9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca51f0d-8d95-49c5-888c-5568e47b43d7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca52fc7-354f-4490-97f9-f7ad284b4368</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca5c861-a7e6-448a-965d-41c6c4afb92e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca68b53-7edf-4315-80cb-c547b4307e5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca773cf-92a8-4160-acad-6eb9ad19eb25</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca7ea63-eff0-49eb-b1a9-90f00318bc14</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eca944e6-3cbc-4dbb-8750-3e25a64c6e07</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaa8adb-d57b-4efb-bed8-3a6dd1ecafdf</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaab057-979b-424d-8a25-dcb9f60cf5d7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaad0d8-991c-4e93-be8a-0bc8f470fc6e</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaaf38b-e039-4c9b-97e7-08d35e688924</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecabb9a1-70e9-47f4-8c11-15a00f4106fe</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecac7e72-d1da-40e7-a61a-83ef2c32496f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaced35-609d-483c-9413-ed66c6fe1e0a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecadfa5a-682e-441a-bbc5-f5d7cc549f33</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecae2f78-e99f-4265-ae0b-d70e3f07ab26</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaf5889-286a-4519-b732-53384e61adb7</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaf6771-4185-4775-9788-f0cd88769287</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecaff92c-b584-4ee7-bf7d-629d9ca2ebcd</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb03ab7-59f7-4035-aba5-c317290e4084</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb1da62-765d-4f70-954d-7d02ae08d1db</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb2bc6c-28d8-4696-ab71-800e4a557157</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb2d346-7f22-4bcd-8cd2-975c42b28560</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb3467e-862f-4c9d-85d9-976e9c2f15e5</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb357f0-c833-4178-af34-6d599cbec68c</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb3f04a-337d-4d26-afa6-3dafb0d3c4d3</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb42370-dd12-4ac1-82ca-1a87c68ed20e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb46909-f7fe-44bd-9160-7c3b6cfe83fd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb4c623-08bf-4873-9a09-f169ccdafa8b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb5377b-62c7-4269-91ca-44cb22a01c90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb53cad-334b-4852-9963-6055769ff9b2</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb58f56-3cca-4989-8ebc-052d6d4ce33e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb5d548-be01-45ce-bd2d-93f3ca3db288</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb66bb7-df21-4bd2-bfef-c9f977d4a6c4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb77235-616d-4091-8067-074c210a221d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb77745-f25b-494e-b86e-62c48649bb39</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb87137-de99-45fa-b696-18e59935ef07</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb8d00f-ad37-4f54-bb65-422ac739c443</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecb97996-5468-433e-b7fe-59cd1e79e474</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecba3d22-dc2c-476f-b311-a28ce403402c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecba9064-7d20-4fd6-96fe-673c148209e8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbb3783-15fc-4d72-b0e9-56b0503fe1b7</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbd0aec-a32e-4456-99e2-bf28a8092c5d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbe7aab-f3d8-421a-8971-d05f397fef3c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbe86f9-42df-496b-a7a5-1fe10da408b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbe9360-c74f-41a4-9725-3688f2aa72d0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbf2f8f-a03e-49e3-91fd-340ae2c28d37</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecbf82ec-4c13-44b4-908c-51f0e2e98c44</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc02990-b796-424e-8f0a-229fc787c105</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc03907-e219-4732-84c4-9b15f6d450fd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc0657e-2c43-4355-9627-1936a4c411ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc19591-84b0-46b0-b497-f6033013bff8</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc244d6-5a45-4e88-bfa5-bcc040c46e67</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc372d8-94db-4eca-8963-107f88a6c5fa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc3a4b7-3623-4c41-a335-a436ca513b34</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc4bc65-91a1-407a-8716-1718a6000556</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc4c178-b1e7-41da-8119-c247437d8ae0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc52047-c1a3-4608-b891-70584271a9c4</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc52df8-111b-4ffa-b863-8c2ea8e6198f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc55f65-e641-408e-be87-4f885b64903d</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc5e003-449e-4365-b5e8-0dca6172bfea</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc617a7-959d-47df-b45a-47a8cc1ca7f1</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecc9a11c-b53a-455d-b682-76e5a97f3282</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecca43ba-3057-4dc9-b498-3d3613479b14</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccac389-5a62-44e0-b6cc-00c660795a7d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccb910c-aa54-4e53-927d-f6e654e4ab31</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccb9943-01ef-44a4-9277-0b390d205daf</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccbe8f7-98fb-4978-863a-71041bc0e151</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccd07f9-dfd5-4cd7-8cfb-4cd14185a0c5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccd0e28-5e62-4aa7-9430-5983e8089639</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccf7a23-161a-42f0-8533-057362a74c39</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccfa601-106b-4f36-8a1e-64152ea6cc04</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eccfb8e8-4bd0-4274-aee6-001f8b575ebe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd062a5-969d-44c7-9601-4ad1b0551012</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd0b705-d6f6-4131-9c9f-b635da5661e0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd246f2-4e6c-4f8d-8414-47af3103029a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd295b4-91f1-4b13-838e-de5f87854e57</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd388d3-cd8b-4cdc-8bbb-4ce4a4acad39</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd3bbde-881c-47b1-8491-0d83327b0ac5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd53f10-706d-4c0d-b748-e1b1f5122c30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd5e0d2-e726-4e2a-b03e-46abda4616f6</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd68c81-a8a6-459a-b242-d56b863f2ef7</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd73462-6567-4799-afc4-f1dad5b01d96</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecd9c323-8b7e-428a-bb01-cd7c3e1c7a10</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecda515e-cdae-4483-b942-3ac6575242af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecdb1dee-7c32-4f13-8e09-e671fdca1919</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecdd098f-327a-4cc4-8eab-e592af2c6261</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecdf2659-8a9a-4f38-9fd9-98ff7dc34462</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecdf605e-0e41-4414-9299-ffa115f118a8</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece03541-59dc-4449-aee4-cdcd0b9b316e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece06c7a-ed7a-4add-af68-39c72f145548</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece2ed3f-a07d-4b1f-a69d-3e0e0a49b638</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece33861-5aaa-4c0e-b1f8-0e29d3e232bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece35b26-f0e8-4154-a0a3-94dd705dd1f6</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece39e7a-f096-4a1e-821f-e727bc88fb47</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece3d1ad-d3d7-4cc7-bfdd-5d36d5f81aca</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece47ba6-d662-44f0-b95e-1e2687422a5f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece5295b-2493-47dd-8377-4688a3502b20</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece6e4d8-4a2a-48de-9ae3-b13139b9fa79</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece700d5-8b44-47e8-b259-eae5870ad922</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece7107e-6a31-4d4e-bd06-039168ac717f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece7a23b-a80f-4acf-a3f5-54e8c4f600a5</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece7b89f-d07a-4189-ace9-fe422d473694</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece8c5ec-43d8-4a01-b2b7-88baaa8207d0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece906d6-b561-48b4-a442-c22193d7b3bf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ece93666-c9c0-4feb-9e95-c3ac59d94824</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecea4df8-7a16-43eb-a193-5230ce1f1f9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eceb6844-e7f2-4c72-9ecb-8ed1a6635917</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ececc88b-88b9-4e81-a888-0245a24cc5de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eced016e-243c-4d2d-ba11-3b4ad106ca6d</loc>
    <lastmod>2020-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eced6679-df7c-4aca-88e1-d19677ac5075</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecedb8f1-7e9f-49ba-90ea-637186da8e10</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecee0b07-558d-464b-b57d-e01e72ab5807</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecee318b-f445-45c3-a71f-5dc3cbbc4a97</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecee3f37-9b88-401b-8c23-df72a7b8e9a3</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecef9998-cac3-4099-8ddc-6cbe851e9f39</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf10152-c42a-469e-868b-bed5a0cb7097</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf2067d-24c2-48be-bdf3-c5d1f22fdb47</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf20dbb-ceae-4f09-83be-33d38e09fb5c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf33418-70c4-4d02-b547-2318b90674e0</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf43dca-e2d5-4354-b490-b8e523f04cbf</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf461d5-443a-4e45-96de-ca7ca36c3952</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf52c8a-1d99-43cc-ab80-b2469106cd9a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf64eda-269d-4b0a-99d4-19137f66a3b4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf65def-1e2d-4e4a-8fe5-43fb6d9937e7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf799f6-7d8f-4813-b511-8507fbefa64d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf7b187-50e5-4c0a-9d54-cd16e800188f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf912bd-1b1d-4504-9d63-cd18e26a89c4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecf98fde-e40d-4afd-b73d-50ac9e5ba90d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecfa2775-40a6-44ee-a38a-5d51aea1faac</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecfb1770-64e5-4d71-88e2-bbba090c94c9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecfd45be-0dca-467f-ac98-a152e71f916c</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecfdb4e3-e68b-4649-a234-8a18cbb30c7d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ecfe9b6a-faa9-4412-b392-1db57e649879</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed005de3-ba8b-4574-b727-786e2770ae28</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed014099-34b5-4cad-9dcb-9bcba04e7024</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed014afa-26cd-469b-b6cb-77ef76a628f3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed028a0f-a955-4324-b01d-f7f1cbf4a05d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed03d732-f5a6-46b2-854a-902a98d65565</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed03de53-a98f-49fd-a09c-c9185a184bf0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed056f9b-29d3-45bd-94cc-bcfec2088f28</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed05b561-aa28-4529-b5d9-9591aa5422bb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed065130-081c-42ae-a8fc-8e6c60a668a1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed085f80-f51e-42f3-832d-6e831e747159</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed096b96-475b-4037-bff4-5c5ba22c6be2</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed097aae-8d4c-4f1d-b7f4-1ad9efd38fd7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0ab77c-2ea3-48fc-b259-d5ca9032cad2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0b1368-0110-486c-af0b-b8aebacf4708</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0bb8e8-1902-4cf2-a1b2-1e06dfaf2260</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0c56e5-b96c-480a-a913-1a5f1de528c1</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0d7622-2819-488f-ba19-7004ca186abd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0de778-61cd-4f8c-a1b3-efcb2b920e26</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0e028b-0a13-4d7e-aa2b-93e5ba9ffa25</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0ec43f-94ce-4d64-b299-f4d4f7ce6041</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed0f43a5-73f1-461f-90cb-d57e796415aa</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed106304-06ee-43aa-aaf6-6e008e768ec7</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed10b653-3c83-4889-992e-47811f875c3c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed139c47-06a9-4cc1-90c0-bfd3049ec676</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed140340-e777-451f-9b81-1b6400dbada7</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed15acf5-9406-4122-8e53-8ee97fe96014</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed160e59-0ef3-4bda-9392-a0cc6b707c59</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed176f91-a613-4337-8c3b-3c3ad04140f9</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed184061-dd15-4821-85a7-75b206500aaa</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed1a4dc5-2182-4f67-9b0d-30c5d2c18090</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed1b2ce3-869c-4c50-9682-bc88fd6002fc</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed1d0802-c95a-4788-89f2-8562fc7d6be7</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed1e93d0-700d-4c5c-a99e-a5b8c50881b1</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed1efe1d-0daa-429f-8414-b0b68708a02c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed1faa21-fb5f-484e-84e9-50258181a11e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed21a5f6-e251-402d-8621-c4ff39b94ca4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed21b697-c2d6-4cd3-bc94-4d5c811d1f92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed22aa47-2a0d-465c-9368-cecc08cf74ae</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed22d5b1-ddf0-42b3-99c0-01d5235e181f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed238180-5a7a-4d84-a85a-efceb6dc911d</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed24f5d2-ba8b-4960-aa15-ca6a5298da00</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed25e234-a050-493f-8047-3a4b7b3ed31b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed26157e-da3e-49ba-af9d-3785055e70f0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed26d183-35f8-4b3b-a412-b83d4f04bfc7</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed270d76-41f3-405a-8c8b-bc6aef1211e9</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed27abba-a321-4299-97a2-33a221c127c1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed289b89-a6d4-4b6e-ab26-f02fa8809025</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed295e05-5593-448c-b31a-f596ce1f7c5e</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed29ce87-16cd-4fb4-87f1-c0a2b0498adf</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2ae97b-bbc3-495c-8bbc-6f400cdd745f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2baf9c-02df-444c-8a16-c218db3db637</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2c2c78-cb02-467f-a54a-94a69c8182ba</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2d1c02-1b92-4ee1-b3e4-2794bd6ccc9f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2d3b22-8a90-4b01-aa9a-dfb03edb82b5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2d9bcd-f6c3-4085-92c6-36059d8508ef</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2de1ec-cc4f-47c7-9685-d298fb9d6d90</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2de56f-de11-4be7-a532-b16bc56e2587</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2e90d5-2c9c-4275-aeb5-5148d7746ee4</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2ef60f-d529-4af5-85b6-bff1835eb2a2</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2f6c68-1e90-4ac2-b4d3-925a52240321</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2fa4cd-dfda-40d6-a8bb-bf99213068f1</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed2ff5cf-1994-4a1c-959d-b6d713bce4de</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3002f2-8fee-40be-8d5f-c1a57b821a6f</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed300b18-97d3-4fea-8bd8-5ce511580e67</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed312730-c8f4-4eb0-936f-814bf39b7b28</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed313617-f04c-4524-a84e-2c086ba3cf21</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed319407-8f94-4cd1-85b8-b0c075a138c3</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3291e4-f919-40bf-92e5-15b69d133507</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed33b486-8444-41a6-8d51-70f4a9e0693d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed345aa6-491b-454f-be61-6190a38c21ab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed358c92-4928-4167-aee8-0a07c4993ea2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed36b80f-20e0-42cd-9c70-ee1d51e68709</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed370b77-b4d5-4b09-8de9-16e077ed0750</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3753f2-29a7-4f61-93d7-1cc0ac7382dd</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed37f391-5409-46ea-b8e0-97843eaea4c7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed384b36-b309-492f-a256-081241e51b6c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed390504-9fa5-49d0-943c-4eea9bd73565</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed393667-b170-4461-b2a0-134a05159dfb</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3a3785-f6e0-40e8-b627-5bbd8a81d277</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3bc40e-bf8a-452a-b152-392a884146cf</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3c9f34-051a-4813-ba45-8e91ce636d1e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3d02f9-406f-4baf-b38c-d87888785703</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3de6a4-10e9-4b91-b572-eb2614530edd</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3de941-a394-4b32-b03f-bdc093c8fe5d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3e8950-d113-43f8-9f59-ea07d2986e80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3ec9d8-1e19-468f-8f1b-81e2c3c3bf25</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3eed0f-08b5-4220-b13c-b65ecfdca3ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3f5851-b9a0-4538-a4e2-c75f55fa6333</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed3fbfba-a7e6-40fb-b757-553f78e66618</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed40ef3e-c2fe-4f93-8467-4b44688c5a98</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4133b6-5717-4a56-b050-fa3b69d5999e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed415a9f-6feb-4e17-ba36-04170f4a3164</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed441bdf-23bb-4e0e-84a6-ad19d7dfb85d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed447285-110d-4548-bbe6-2048b51eafe4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed45a9a3-098b-4605-b3d8-9c2e42910d86</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed45b5cf-c1ac-48ee-a3c6-3ede9b0434e5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed473ef6-b3f3-4e1f-9fa9-16ce8131d702</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed47889f-4a68-474a-b36e-01d2976f932b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed47d642-4487-431c-b11b-3d8c7662cf2a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed486ec1-4f0c-44a0-9941-e2bdfd840465</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed48b4d1-65f3-497e-85d1-56e4e523a608</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed494cbd-e928-46db-8143-58ced2fecb95</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4a7cb0-4ce5-44a3-928c-0258d27b8722</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4b4e2e-85ca-4681-93c9-2141d5310f2a</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4ca1dc-eb0c-4255-bd82-03e660800fd0</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4e968b-5f56-4d28-9f2b-9150c41f8816</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4ec28d-af27-42e5-83e4-d87f1081b02f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed4f2829-5467-4f4e-90a6-ad226b028237</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed509b39-9f00-41e0-b4cf-0b16fd9848de</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed52b615-cde8-4c2c-90cf-a15388eb1d34</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed53d79a-7c86-46a4-84bd-346b2d3e8d6a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed560c90-af31-45d3-bc8c-04e509b224f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed565d92-79ff-4b63-82d7-b34770aed6b1</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed56bc5e-fe32-4742-912d-5ffd14090af1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed56c9ff-3afc-49d3-bf2e-5c9f723edda0</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed572abd-cadb-4234-923d-e5995d98ad2e</loc>
    <lastmod>2020-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed58cd2d-a5f0-42c4-b43b-20176f62a6b7</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5a2780-02ea-4f12-a543-8bb10c9afc92</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5a2bdf-7a78-498d-aa71-d169acee0a17</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5a31d2-86cb-434a-b6a5-74bf96788f42</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5b33d0-6c19-42eb-8f91-387737ed62be</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5bc34f-aa36-4384-8a3b-bb2f699f7d8f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5c844e-e956-4721-b600-38b16a4d89d9</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5d0a54-7de7-4421-8c46-fc18c5c209e0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5d4a71-79f4-4277-983d-d721b806828d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5e4c4f-ff8e-4a2c-87c6-a47285db88a5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5e626e-7c5a-4d7c-bc15-c2bbc5866451</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5eb494-8cf7-4653-94dd-57b4540a4744</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5ee618-1a4b-4a39-afc8-c917e03fd1b0</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5f5b6d-b9be-428c-bf35-0f8b64a20aba</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed5f8871-05b9-4b07-a07d-2172e6067052</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed600443-e8fb-4f3e-82d5-5ef65680ef11</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed61359a-8178-4b53-9562-b0991beb89c9</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6144f6-a346-4a6f-b80a-885f902f1c1b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed61d7c9-8156-4d53-aa03-b921c692421b</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6428a4-d4f1-41e4-8fc9-1b85923430c4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed64d5d6-e732-434a-909c-d0548cd5cc6d</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed65a9db-6f93-4a07-9fe7-1faeefc90d65</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed65db54-6ee1-4f07-91f2-3b42d79e7bb9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed66564b-2aa6-4e8f-b704-ae96aa4e90c6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed667cd9-1797-4ce6-bfab-dba59e45b0b1</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed673950-d54d-464f-b103-b16d3a25ad1d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed677500-48cd-493e-b1a5-cda3d3d4c48c</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed694167-940d-438f-b2e2-a4c6aa1d4416</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed698eed-8945-477a-a5bf-5b33995b1c12</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6993c3-7bf7-4dbc-ae41-f1dd13a57223</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed69994a-52f1-49ba-a2ae-4f0cc9d511e4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed69ad20-a04c-4529-8d6c-40bbb060831e</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6b2698-22c8-480d-ba57-9b486f85e189</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6c030e-7e45-4f28-86ad-2fedab2ffb9c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6c93a4-6198-46b2-95bd-80cacd3592f2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6ea83c-608c-4f79-8244-001a0ca887ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed6f74da-dd0d-481d-b418-5e3c62d792e7</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed70d626-f07b-4767-8419-e29048a96c04</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed711117-9dd7-4285-bb85-ab7f236be1b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed72e6f9-395c-4481-8311-fd62ebc0705b</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed72faeb-5f27-4396-807d-f1ee4be38b0d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed740a72-967d-4f85-84ed-8416df647a98</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed748439-a04d-4aa2-abcc-2ee855183698</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed767339-f74c-4872-b82c-b09dbc17a596</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed77d629-bda0-42d8-8a5b-6271f52f20a4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed788b6e-4fcf-4dec-a0b6-904730ecfc57</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed78c1ea-67bf-4c72-96d4-1f6ed337f682</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7a9310-db26-4f12-91e9-94a6d4978070</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7aaa87-0d3b-43e5-9089-524328c1454e</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7c000e-82e2-4c94-8396-3a0beacb6ab2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7c2d60-e54f-4b8f-8cb0-03c05b20bbcc</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7ce02b-0f6d-4cc4-9602-33b32564b0df</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7f9d7c-a6cc-405a-8235-9fca4c7f76c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7fe9c6-62d1-4cb5-bd3b-a2468acedda5</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed7ffd83-0f3d-4841-9acb-d4188de7c639</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed802785-80e4-49df-ad05-226d867df7bb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8127bd-9a5d-45ee-95f1-c036aa0d893c</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8162b7-aaf5-464c-a20e-bd8166cb6cc0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed829464-85bb-4cc7-a7f1-5dc0179730cf</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed83a0e5-c528-4823-a856-e261d0ef2cec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed83cd50-1d7b-40c0-a25b-c21739e5c0bb</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed84fc07-88ae-47dc-b27c-e96b5c7462c8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed860227-1fc7-43c1-a1f1-c23ebef259ba</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed863129-2013-411d-9828-0ac166618de4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed864934-6b7f-4336-af7d-e939f4fe7ad8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed87a274-abf9-4177-9538-74737ece7cbc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed88936a-72a7-40ae-af21-bc581f31840d</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed89062c-3f22-4fa8-aa17-fab450ca8cc6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8b49a5-9e03-433c-894d-abcb584a2219</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8b7f07-11ba-4841-8a77-ebfe8e395378</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8d0175-640a-40cb-a195-693455469159</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8d3584-90e0-41ca-b1c8-f8cfb11cf1b9</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8df10d-e5bc-40a9-a662-c93d9eb9c858</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8e07ab-6f95-4ef3-9866-ca748e2a1da9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8e0a2f-bc9d-41d1-8ba8-674bb5069e39</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8e17ad-89ce-467c-86fb-5ce7d15e66b4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed8e61fc-f294-48c1-afb4-00762ba06f34</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed910dc3-138c-4eeb-b8d4-c0e8e08968b3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed92c35a-3443-426d-8af5-3c9e30f8a350</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed953fb8-bbff-4c96-a065-b52d2aee6b70</loc>
    <lastmod>2025-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed95b6de-e990-451f-9d29-deb7e793f1a8</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed960fb6-67ff-4da3-ad23-ca3badb7a58d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed96616b-b827-400d-bddd-f282d2443e1b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed981a92-03de-4a45-a706-b34a490175e0</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed983993-c450-4057-a320-290673d2c045</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed98705e-976e-4c98-a453-48ee2d07b2d0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed996892-5e8d-4631-94e1-4f8f074f7752</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed998169-70db-4729-a9b1-769781c0254b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9a10a5-26c0-41fe-b027-1afb7ee32ff4</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9abe3d-7645-4f89-8b73-01ed96104436</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9b4b4b-bc1d-4232-a67f-4a20e33e11ba</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9c2878-97ed-4776-a04f-58b0eb68b4ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9c6ef8-393f-48e4-9936-08bb5dfd9dc7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9c7500-87f6-4769-a02a-d0a55d58fad7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9cd010-9233-4fd8-91b0-203d3f91795f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9cd352-889a-48c6-b30c-5d00ba4fb40a</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9d6566-5def-4534-8834-a4268f827de1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9d9021-e8f3-4599-84b3-928ff745ae4c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ed9e05e4-e532-4014-a055-b1ea87245a03</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda0c4b1-eadd-4336-beed-c0036cd4b5c2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda24e03-e7c5-4088-a266-9def02896fc0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda25d56-0ca6-4c9c-a21a-4aaa996a0ed3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda2a69c-5f31-402b-a421-126233297631</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda3f1ea-d2f8-4b27-b2dc-82430b04b949</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda40744-b8c1-4f1e-aef7-18c7bafd6628</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda41ec6-027a-4638-9a89-ea731b0daeca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda6839c-d990-434d-b509-a1ff7850a72f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda68ad8-0649-47d3-bf19-a1ee8d356c3e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda91a2b-1dcf-4e78-bf33-c10f81cf3516</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda95157-2052-4854-a0fc-41af543375b8</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda9a992-3cec-4b16-a698-c2450386d437</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eda9d66c-55eb-4654-aba2-c03b7bb79d18</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edab0eff-f1e3-4052-a6ba-33c2a3716c07</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edab0ff2-f47d-422e-9679-2f68ba1ec4fc</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edab4c5b-a2d6-416f-80f9-561b3d21cddc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edaef8e0-7e9a-469e-94b0-52489b0e8d66</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edaf2ca7-c84b-43ae-8f14-8084f5fb2262</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edafffc0-4089-413e-9c1b-c2e352207034</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb03b92-55ef-455f-a6d7-d0767e3ca764</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb08574-7d83-415b-abb7-15992b22d85b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb1b21a-5cc3-4183-9bd6-0f17ce9359ae</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb1f4b4-58d9-42e2-a135-35d25c268fd0</loc>
    <lastmod>2018-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb27a4d-86c7-4407-bccb-a718722cdc11</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb39a7c-e575-49bb-9f28-59271b9c5230</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb3ac55-9adc-4e37-9c43-0edd92900274</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb44c45-5317-4a20-8239-18c32458aa39</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb59896-7be1-4ce6-8288-cb94d814bf16</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb6f8cf-cd8b-401e-ba1b-c3ecffd288a1</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb77a76-d348-42a4-97c9-787d8acc215d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb8ec22-fe98-4b9d-95a5-9338acaf2bea</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edb902a3-b75c-4dde-8f91-0b87797552e4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edba6683-8366-42d7-a929-342f32bad2ef</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbc3165-ad97-4246-aa2e-2452f4c719bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbcaf23-0cba-4c96-935f-3d3b94cacff6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbcbc0f-53e4-4e37-8238-4e68e16d675b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbd13d9-b09d-402b-bdf5-f64509c8d41c</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbd450c-020e-4c86-8719-479b2fd4f555</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbee35e-0bd6-4cd9-b1a4-2084970b63f2</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbf4f3d-d3ce-4b78-8111-222414a1fe56</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbf6e69-a6b9-4d12-95d8-ab19de7a0574</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edbfd426-f1ca-4ab1-9149-2e7c78a3fd6a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc104be-9b23-4de2-9a4a-c4085ca4b292</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc14a25-cbd4-4195-abcb-13832ede55b8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc1726f-ed9b-4766-9297-f525ebac40b8</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc1b164-e093-4702-ae6d-f45fff67cc21</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc32d0a-0f02-47c0-aa91-d4574426ac24</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc33688-d720-49e4-a808-b51fd268c9a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc36609-92b2-4f13-8325-96ca8840a00f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc3de07-fc23-4408-ae26-75ea607c1314</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc51d80-ce2e-4ac6-8fb6-ce22339df205</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc6e638-73ae-47d5-83ca-824bd99cadbb</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc6fc8c-82fe-4078-8f9a-7588b67664bf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc7b548-88ed-4898-9e28-65fd44a41918</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc87d16-d78c-4d68-86aa-12fb608bd0ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc8a46b-82fa-4526-8a1c-fb5b84f44dd6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc8e4d2-9787-4e60-a29c-5356da2c66ba</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edc91ebb-3a56-49fb-9a93-eca2154b7229</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edca3113-dbc8-45e1-acaa-ccfc569b700a</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcaf799-5b9e-44a3-8ac5-d3ba3d764324</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcbd123-6cd3-4350-a98e-5f63364de489</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcc270f-f232-462b-ad3d-65b4e5cd8fdb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcc3d0a-5ef0-4459-b760-1cf5f2d81029</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcc57c0-9b54-4df4-9c91-6f9e80668d2a</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcd6d28-923d-409e-b6d5-319dce36b569</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcda67f-f89d-4415-87eb-8b5270915deb</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edcfe6a3-863c-46fb-b72a-9f26d39432c5</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd207db-f1f8-47f1-9dab-4f942af8d64a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd231e6-f923-4cd1-bfd9-0272bd528908</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd243db-7613-48f3-bb3b-990d2ccc30aa</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd3a354-426a-4298-a172-b1a040ea8e45</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd4b30f-e931-4649-8101-ca87bc06a1af</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd78295-6107-4695-ba4f-6dd07f23980c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd80977-c282-4b59-a804-108b60f11e6f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd8769c-dd1d-4fe6-903b-f0e22ce186ab</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd8b8dc-e697-4e5c-9251-753099d0bcd1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edd9c8cf-9928-40d7-a641-80a053080c68</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edda0579-de61-4d46-ad30-2c69ffe9237b</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edda11e2-9e2a-4730-8830-eac605409098</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddb2028-9566-4fd3-a045-04c765914886</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddb5c75-79b9-41cb-b34d-b53cd46908d6</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddb8a45-1df9-405a-8f59-b4f0bb7eb637</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddc3039-8bb1-4df2-a5ea-af428f0343b8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddcc324-07c7-46e1-82bb-ec17257ac1fe</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddebb77-c4d6-4a7c-9604-58e7ed075d3a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddf2b67-5377-4f5e-b272-3991ee57801f</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddf41b2-7a82-48f7-9318-12d9ed181c3e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddf4e08-7312-4d42-9055-77566d6e3ffe</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eddf52a7-e001-4c09-9ec6-ba325538e2e3</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede14abb-15c6-44d2-aff7-2221935c9975</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede15a25-1b90-4b50-82ec-b2ec0d9a82dd</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede16ab9-2c61-46d9-a1b8-159655da58df</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede1923e-314a-43fb-80cd-57a57ca6f089</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede1f9cb-fdd4-4690-9ffa-8a74cab19882</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede24175-21e9-4da6-86b6-3df53b415ac4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede2b0c5-713b-4360-ae4e-ed5ae2e2dc68</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede35b5b-9bdc-4687-bec7-3a5768e7a1e8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede3a1f7-f8f8-411b-8cf4-65fd12d2ecd7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede429e3-c5bc-440d-8d55-538bd108006e</loc>
    <lastmod>2023-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede445ef-072f-40f0-a9aa-d9d51a9db2f8</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede49a38-da07-4ece-8a84-27508b80a02c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede4a8f1-1451-4f4d-85b8-8a37160b752a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede4f6df-4b56-4acc-8eb9-afae87c668f9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede54fa7-f8c0-435e-b280-b4d7987769ad</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede66770-2c31-4fbc-8e75-8d0ef782386c</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede67270-aff6-4ce0-85cb-5941a5113851</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede6b0d9-0b33-4256-9512-34fe1cfea90c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede6ebf7-eda8-4554-a621-01c5ca6378a0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede733b5-0092-4609-8c66-82eaa710df41</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede7f0c5-1ae3-4fbc-a675-092c8fe54f8e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede82562-464f-4bf5-ba66-6beef9e13a1f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede88d51-92a5-4c2b-b438-00d31375a175</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede920de-608e-4abd-8869-817f479f6555</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede92345-f0e6-4f6b-8069-c2a2d40102d1</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ede92378-126e-4fb5-9251-89c04389522e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edead471-94e3-4fe0-ae9d-34db417f0228</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edeb3bf0-a232-4b21-9979-962e97ed4db1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edeb52a3-c7af-4d98-9454-84f395fdb2cc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edeba999-92bf-46dd-a04d-b6fe77c200e2</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edebc28d-9966-4776-af19-e01d3b5d013f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eded12af-7173-4ffa-8334-23f8bd591ae7</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eded8b94-a10b-4336-9a20-d4f09fd9c6c3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edee07cb-2780-4b03-b61b-09e0a8d18c1d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edee868e-911d-4ec5-9474-d7b819d15914</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edef1ea2-34d0-4ed5-ae1a-2bda96c7e3bc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edef3560-6237-4679-92e5-608ea495c4ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edef8361-d28a-4d93-884a-236d158a6cc1</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edef86cf-a7da-4cda-b9ed-53e0825b139b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edefb0c1-469d-496d-afa5-aa511c811287</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf05bad-591b-4f20-8e71-47c59631e16b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf127b6-2a03-4dd7-8d43-9c8f924acc90</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf2ed60-5cb0-46f1-85c9-53aff6cc1412</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf3854c-bb8c-4175-ac19-e205fead5a47</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf3e610-fc75-4ee4-a94a-cc703d4dd8a3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf5c468-8c4d-4455-b481-c2ecf650e258</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf66cc0-1cb2-4221-9703-4272aa0f8cd0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf69c88-cee9-45fa-b8f5-eada44e308be</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf6bb78-4fef-494b-8328-500c3ee985b7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf7ff45-b167-418d-9254-a33c2472431a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf863ef-8577-4362-bed3-ccde8c6be5e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf8b303-e49f-4d76-90c3-b1dc196d7220</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edf9afe2-4d6c-4c89-b1b4-8a7647c77342</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edfa645e-0c73-4001-92f5-cd1418b44651</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edfb0e51-09db-43e6-ba2a-33791d0780c8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edfc4c8e-c503-4821-aff9-49dcfffb140f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edfcd38d-c37f-4a25-80fc-4e1e4d5a9a51</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edfd40af-a3c9-4562-b61a-e0a5c88ca032</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edff09cc-a437-458f-b13f-5e768d773720</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/edff9ead-e4db-4074-b0e1-fdac5e4b56bd</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee013eb8-7e97-4543-8a8d-b41821a0c8bd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee036dfb-6d69-4f5b-8371-b00b8999eaf7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee03f117-664d-43c0-8e77-dcc985da280b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0650af-274b-4464-84f9-68474981b819</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee06d5f0-d9ec-48f1-b647-e2f65eb61ad3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee072a35-d39f-41fc-a3bb-10980718e964</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0736e6-0061-45b7-b476-2d18fbd7a23a</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee077061-1307-44f6-9867-9591d7301cf7</loc>
    <lastmod>2025-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee07eaaf-e4c5-4655-be63-bf07ab413fa8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee08054f-48a9-43f5-ab5a-44dd2492e863</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0835d0-7de1-4226-a23a-8cdfde05a78f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee093267-3574-4e1e-bc37-f5c944c5b77c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee09e917-daff-4da3-bcc9-ee796f37f624</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0a4321-db8f-48bb-b100-052126aa9de0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0c383e-8708-4619-a583-731069d7d5bc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0c59b4-a1ed-4182-a7eb-5861a140a5d5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0c5a40-fb21-4ec8-b8b7-0313779c3619</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0cf0e5-d426-4036-b048-e7c65e7540b2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0e4b13-903e-4a6e-a644-7fc94ec4e1a5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0e7d89-b862-499b-aca7-55c16be71a81</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0ebc99-9ac1-42bd-bc24-a85edb479680</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee0f6847-0092-4911-a595-f312ac347582</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee100528-9aaa-4143-a0e9-cc038020fbb6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee10070c-931d-4c6b-be8d-252e3562d601</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee136cb2-c1d6-4ec5-ab52-69ca02387fb9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1386b0-71b5-47b4-8915-06dc1318cf69</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee13fdcc-4d7d-4447-8f0f-22a66e842cbb</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1421ae-4e1e-4487-b813-887ee0642c5e</loc>
    <lastmod>2023-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee159200-25e1-4d42-ad29-176a67a2bfb3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee18a321-93f1-4beb-846e-b2d7654aeccc</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee192dd0-c1c2-4ab2-ba8d-1ea020b09a5f</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee19891c-4ee5-47d7-aeb5-38f747f001fe</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1a084a-f822-48db-8934-02ba35a4b153</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1ab8ea-97ce-4e02-a3d4-6688d5683857</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1ba626-594a-4fc8-9da8-ba4daabe91f4</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1c2188-d6ba-47f1-9e37-824e1f2d2b62</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1c8292-2f32-49c7-b37a-e22c4866f187</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1d460b-a932-4b64-97ff-d90f45dc1705</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1d535f-b663-4943-83db-b93259fa24ae</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1db9b4-cb61-4378-ab22-8341afda53bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1e1764-d265-49b9-95dc-0b3728fc3a03</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee1fa86d-e8bd-47cd-b431-5c0463a25c9c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee213208-5756-499e-9cbd-a1bf685f64fb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee22050e-cbdf-47e3-b6ab-ca6816856a26</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee230f17-8a50-4705-9fee-f0f02430db80</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee249249-8394-43ae-ac61-cd639210826d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee24f1b0-692e-498e-bf53-a145201ad6f3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2501e1-0a3d-4172-b7af-4798b2685946</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee25866b-4a41-493d-88df-1a73a8a2050c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee259b77-89ef-4671-be4b-44e6a978b40e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee25af58-47e9-4a88-af3a-33e533c63919</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee25fb8a-3cdf-4b33-8159-6d8f4c6c429f</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee260704-6e5d-4d30-9ea1-047ccdef2902</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee26f9f0-a291-4c49-9ddf-bacd87968b8a</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee274dbb-9709-4bca-a2a4-f1ab628030b6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee288716-a816-4121-bfce-541e4db24d2e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2889f1-2149-40cd-9756-33a2e5e31e9f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee29a962-95c0-4c7e-9384-43689ee2e985</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee29ab4a-3170-4af3-9163-740b1f009596</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee29dfea-5534-4022-b502-4e8a568a2efa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2c7b60-be6a-4405-817a-e1e8787c67fe</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2cac5b-3356-412d-bec8-f5307b36301c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2d8ccd-0b63-4926-b861-e3571a64a0bd</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2df701-df2c-4efd-b22c-1c729684ed1c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2e40b6-20b8-4616-a198-77955be05f10</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2e54af-280d-46fa-9226-b6b509e54854</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2ef9a5-5a73-4736-b47b-8d26a54417f1</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee2f701d-e657-46b0-a929-19979e4cacdd</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee300b18-8837-4101-8772-8490fbb5a50a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee306986-ebfe-43ec-9e25-6eec2c93d16c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee30c01e-8d31-476e-a60d-555dab4150a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee30d8f8-a6a5-46fe-b6fb-addeeee26304</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee317d00-b143-4179-b485-a25cea81c199</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee31ed72-884a-4352-82c7-1586241835d7</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee320bc0-b3a6-4bd3-9964-7484d569030d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee32e5a1-272a-42bf-a590-05ba20196f5a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3310f0-d977-46b6-befd-f125286f706f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee340863-14f6-40eb-bbe6-9eb0c559391c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3572c1-6f5c-44e5-a013-a4e1c8599b94</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee359f2d-2e98-4acb-a357-35448a3a84e1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee35d0d0-aa50-480b-9f6d-594ac4546249</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee369349-8ff8-43a7-81a7-7693ba0bfc1a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee37d8a6-e3a3-4dd1-b2f4-87c6281aa438</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee37fb71-141d-41a1-bc52-46257cc2ca49</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee37fd55-7c4d-4f51-a0e8-9fe920cdfafb</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee390af1-4057-4dcf-bf89-c899f219de2f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee39f905-c168-4583-b977-c6696e17772b</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3a3cb9-dc26-441e-972b-1c7ff2106353</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3b1d11-0884-4418-a695-d68d03694ead</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3b310b-32be-4d95-9047-b55e7fb75a1e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3b5248-0a97-467a-9566-73c2a0f244e7</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3bc2e8-212e-4ce2-a1ef-f8b07939ce31</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3bdf66-10fb-452c-b902-e5a77b66c7f2</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3c7503-cbc6-46c2-9bda-f09ceb07b407</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3de5f6-04ec-4550-a169-b1c49b061b55</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3ebdee-41fe-4a76-a299-8654bc1327f3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3eeace-b58d-47b9-b05f-98c5b170b4f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee3ff243-1ae7-435a-ba30-f0da7401830f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee40cf50-9bd4-45f4-97ab-c4b027b1f4c7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee419013-b164-4be3-a254-3f20bfc42d0d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4266af-ef61-4f62-bccf-e9a25c13c680</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee426fdc-c379-4b9b-be23-a0ca38a246da</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee42c634-28eb-4ede-9bac-0d7377a16a1f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee43037e-9104-4cf1-a93d-f9338bab01f9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee43347d-210b-4d6a-a070-04888df8291a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee44948d-11b4-4ffc-8a87-38fc74fdebd6</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee44ab99-79be-4be0-bcdd-b094bf6994e2</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee44be16-f68c-4efd-97c5-ba99deb61fa0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4527d7-0996-4cf3-983e-31cb23f1f66f</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee456421-ddcb-47a4-b738-9f211f1e903f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee458be6-a136-47f5-b31b-34fd2a843809</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee459d4f-6a73-4547-9b5f-d127fe7ba630</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee46153c-3d73-4f05-93c4-6fc9fd89c066</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4627d4-4635-49d2-a112-8b515df1f3b3</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee464f1b-c9d7-4682-9217-6c0dbef0a6a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee46fd24-2018-4f4a-a3e8-6dd26c34ee44</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee47594d-eaa3-4fa3-8d68-b312f7481b78</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4780e0-82d5-4ba5-b314-deafa1bdd2bd</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee47f3b1-59ab-42ac-8b01-20707c692d79</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee486a3f-b3ec-4bf2-ae14-224817cfafb1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee490806-df2c-49ae-924d-85e094610875</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee495a91-7290-477c-bcd3-2e8547e8e91d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4999c0-87dd-4070-b081-a1b474665900</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee49face-c751-4d83-b6f9-d2d0ac6b3574</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4a8f7a-977f-4da0-b963-2b1bf16443a4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4aa8ff-7268-41bb-9c32-4a2e696dc75c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4b5fa7-851a-422f-be21-579a21a38c05</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4b9891-c4c2-4e64-b4b5-0afa8be96f27</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4c4cac-fc04-4b1a-b5dc-093fa9227831</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4cae9a-d7fe-44dc-87ee-d984b65e44e7</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4d585a-554b-4a34-a904-258d4b6f8d94</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee4e1022-5831-48fa-86d7-dd16a0b0ee0b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee50433a-beeb-453a-b17f-03823ef20124</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee507875-b2ba-4583-9bc3-3985157afdd0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee508821-9ba9-4260-9f15-58b4107542bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee50a5ca-826e-4ad1-8c5a-6ad77b0d9ed6</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee50c633-86f6-44b1-abef-5e2957a09ec3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee51b5ba-53cd-480c-a54b-3e0a57807168</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee520ead-b3ee-43dc-9f03-8e91f3babd11</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee52aa78-cbce-4e87-8b9a-538489d39687</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee52dd3c-340e-4f79-a5d2-d1782c684337</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee53b560-44cb-4c4b-ad87-5329061c1c01</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee541093-136b-4c6d-8f64-abfdc47e2eb0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee542913-798f-483e-9000-e87915098295</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee545ae1-53a2-4a53-b85b-d5a999e1efe9</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee55542a-ea6a-4bb4-b001-105c3b70635f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee562e3d-597f-46a6-8e41-2fa1ecbf5ae1</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5706ce-0ddb-4244-9738-e9d5942fa936</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee59b956-4880-49e6-9b8b-0ebdc69bb1b4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee59f26b-952a-42ee-acbb-2548198c91af</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5a1310-afa9-4a83-a8cf-a802a0cb5abb</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5bf9ec-86e2-4bea-893b-8320e071fcf1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5d3778-54c8-4b37-a6c4-6ff99f1d8d5c</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5d3ea5-dde7-4f2d-81ca-d1eb912b88b3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5d83ec-4779-4d73-8460-2c41f61bdb4d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5e2b7b-ef93-447b-870b-525d0987fa4d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee5e7923-a2ab-4fa2-9af8-f793d367b7e9</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee60a48e-fa96-4ef1-8b0a-3795c0911dac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee61c25b-da71-4c38-b38b-ea2f1d9f3837</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee61d5e7-6e9d-4166-bc96-20e6c7a27b20</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee61e119-dbf9-4ebf-89d1-f87e9af98882</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee61e536-f1c9-4848-b676-f07be70b8434</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee62b945-275d-4898-a36d-a48f58b1fec6</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee63064f-89e0-4025-ad7f-5ab56615dbd0</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee63fb60-8a02-41df-a4c7-2ba3dd862246</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee64a449-1dda-4fdc-b33c-0dd2413cedb4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee65bc54-7c05-4ed5-a684-222900f0aac6</loc>
    <lastmod>2022-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee661d7c-f0c3-4080-abf1-ca5b36321170</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee66d640-a744-4d91-b5ea-c9f71511c39e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6736ba-e99c-46bf-ae6d-9b4f188083c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee67e12b-35dc-47b4-a28b-901daa0e735b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee67f900-b624-40a8-b647-460de0c7840d</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6b9458-b60d-497d-a573-5707830ffa66</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6c801f-ef2b-44a4-9b92-e67185e7043c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6d5570-f650-46ee-8047-a62662cf8736</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6da566-5282-46a1-bd92-2e6d098927fc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6ebabb-a497-432e-864b-f4027ca0900c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6eda5e-0b9d-4223-bef9-0e7979b85972</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6ef570-bff0-437f-bec3-658461dc727b</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6f4670-cdbe-4f33-bb64-9d6f10722b07</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6f553c-366c-4966-9197-714c7662d76c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6f9ce0-35e8-4b4b-a0cd-daa1fb4531a4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6fa523-7401-4784-bfdb-1b2b009c2e58</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee6fb15c-5861-4fb2-83ce-4493039433d0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee703fcb-16e4-4498-b2a0-da3f9b5873cd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7076d7-20f5-4be4-87b5-e010579d5650</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee70d40b-6fbe-4f8c-8a0b-c8d047c0e963</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee70e82a-2e89-4cf6-b206-f8722dbe5e08</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee728abc-0802-4598-b13d-caa8f24d4141</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7419f9-439a-4937-bdf1-6b6ece8f901f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee757c18-182d-4bae-bf5c-691726d08d2f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee758d75-927e-4ebe-99ef-f7336d16e0f0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee75e26b-351e-430a-b27b-42454b29b62c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee772433-e23d-4fb5-af55-ef9ffde55562</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee77ef26-e350-48e0-9ac2-c4ad006b9953</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee787b13-e9ed-4236-9b8c-558dde308bac</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee789f11-7a0e-45fa-a932-e783d5499f2b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee79016d-0db0-4ae5-87fe-e38536ceef6c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7af408-d19e-48a8-b500-8471ac034220</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7b3341-4d41-4a57-b4a1-72ff4da67b58</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7b7785-6971-4e79-9a90-bb50f8e0e7ac</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7b8bf4-f98e-4bef-953a-a5d31da3cc38</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7bce64-0c6f-4366-a715-bf330b0a6a07</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7c8d5a-c374-4385-a36f-fbcc40badfec</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee7f8311-dce0-4022-8fbe-9e6e20a7fd9f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee801144-aa38-41c4-b34d-5f1109989c30</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee809d95-7bec-4304-b300-e96462e4f08f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee810de0-65d3-4543-ba55-4a0cc66a7d1d</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8198aa-dae8-4067-aee0-bc7533a9e3b5</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee823ab6-dd01-43ba-bd29-7eb23f336eae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee824d30-01af-4fa0-b184-ecc094169d7d</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8312e6-a9dc-4991-b0b5-3b626633a2a7</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee831345-4a59-44a2-8a05-212c206b2efa</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee83cf97-6f9b-43cd-bf1b-49de107f8889</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8594a2-64e0-438e-ac2a-2101a7e4bf9b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8680c3-0c89-48a7-9dc1-5d5c45ba0b8a</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee868b68-d1bc-4014-a6db-b0ab75212f4a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee86b015-b633-45f2-9858-6a965fec62dd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee871f75-22f3-4b9b-893c-d4f02400b884</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee883ed1-eb23-42ca-9fa7-0d99a3003d7c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee88c34c-ca5d-4391-a58f-678c34b6ea40</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee895b2b-230f-4144-b9d0-66dddd7b66c8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee896cc4-e213-44cf-ac65-22159469d60a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8a8d86-4b6a-4667-926b-97dc891bffad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8b6e30-ca7a-4676-947f-dd93a0773cb6</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8c2ffb-300d-4151-ab4a-dfa30d26fcbf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8cfed0-170d-426b-97fe-7a78871955ec</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8cff3a-1c02-4c93-937d-54e9cda42808</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8d3b9c-3891-480e-8d30-0c19b6dedf5e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8d7d6c-5667-4f19-8fa5-6b87b049e41a</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8df22c-ef18-43e1-b191-c4f1c0e60085</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8fadfa-b3a6-4c83-84a0-4a531fd81177</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee8fe7ba-6fa1-40f1-b058-3ca5a83ca415</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee90490b-d149-4746-a543-780ef97b9ce4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee91a36a-4bd7-42d7-95c5-1d3356e20dd5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee91e1f8-556f-48d5-b875-46c43de8ffe9</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9220aa-25b7-4405-9206-a3f27f69a40a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9276cb-dd72-4acc-a163-babbcc6c2494</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee937256-733c-4352-bbed-c26a0f03c5bd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee93da16-ec58-46f2-9f88-7f2702a28e45</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee94a44c-7adf-492a-89f7-7d22f62066c9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee95668b-d62d-4b37-82d9-1ee0794fcd7e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee95aed2-0e65-4ec5-8166-9c09ffa46551</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee965eca-4769-430b-8a6b-0350ca2240c9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee984823-32a7-4adc-b8f7-010959b33625</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee98e9df-e447-4062-9a8f-f75d50e9b0cc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee994597-cfac-46e1-9e27-65d81491082e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9a6486-e347-4edf-aa32-4941722390f5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9abd2d-3342-46fc-8108-d9d8fc5e30f1</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9b86c9-5060-4c37-b014-9ff0ea5bbf1c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9b87b8-b009-4fa7-bcbb-06728c736620</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9ca97a-de4b-4d85-ad05-7a814dde2b56</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9e355e-9159-420f-9ecb-966dab4d77a4</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9e6f68-43c1-4490-ad04-169d6d06e041</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9f49a6-36d4-4492-a084-bc1fb9b439f8</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9f4b7f-31ec-4252-ba6c-1bb4c99f7a2b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9fb14a-7390-4981-a64c-61d0d55e8725</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ee9fed18-1195-4be2-a7ac-0f73653db630</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea002d1-3460-4972-af0f-9268f1020aa5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea03620-dd28-4e2e-8c7e-e1aa45099466</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea06600-6968-4ae1-9f2f-93be227a22e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea10dce-2e37-4975-a042-0b704fbf56ed</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea1a4dc-b2cb-4d22-ba8f-db54d30f03ab</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea2261f-577d-4576-ab85-96abfb8dcb7d</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea34ca0-1fc8-4886-9648-b26029844419</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea4c0ec-84d8-4034-91a5-bfa4943edbf6</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea5add4-42ec-41b3-9b58-452f9111d0e6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea689c2-7c0a-4a2b-a582-9a51500832f9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea68a46-ce79-4118-9e05-691a11638778</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea81ab3-6315-4d4e-bebd-56098be6fc6c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea86808-955a-461c-918e-dfd5b42c3465</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eea8cd98-747d-4ca1-bf8d-eb2f44c661f9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeab8956-178f-44ed-9beb-7a28bb897fc1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeac766d-d15c-4051-8f29-f40f7a64434e</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeaca41f-a560-4d99-afc0-da43a90532c4</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeacd5fb-d44b-4fac-97a4-2fd7f3134c4d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eead46f3-35af-4615-aac2-113a2e827a82</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeae0752-dc3b-4ace-a15d-26aa443d1a4d</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeae261a-a629-4798-956f-fbe907cf8e02</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeaec2c2-b9aa-444b-bda5-5006942f828d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeaf4b10-ae41-4b75-b173-ff6016169100</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeafcba4-f1e3-44bc-bac9-10604198fc5f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb06eda-192a-4c8f-b3c7-e0697ceefba6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb0d45a-22a8-4e48-b500-c25e5e1cb803</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb11e10-b754-462b-a5be-53ae9586b8ff</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb1c6ae-1932-4e41-8a45-8916236837e4</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb2529a-ea16-4457-9ede-a5ed2d61771b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb26c23-083b-4362-bd66-a6a70aa72363</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb2ee6d-cf2f-47d8-a1e2-d29c26e276ca</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb34aa6-e2ca-43b4-9e51-04ca663b3f9d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb4a429-c4cd-4ed4-9154-a02620d1584d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb539af-edb0-4ab4-8750-161c171eb934</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb5bd5b-02d5-4423-9a33-2eaf7d8c6c3a</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb5d579-7202-4362-83be-857e81cd4d6b</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb6b884-43a4-4116-80a8-d0f22359b96f</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb706d5-ef75-4e77-9b46-98a196648dc8</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb82357-670d-4b6f-8fec-7b5ee2645419</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb836d5-2864-4351-a199-990790fbb293</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb848d8-3d6c-45c3-8248-3a3b82e6436e</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb95f20-f4b6-48ae-841e-fcbac554b580</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb96c80-23d2-45bf-a37a-9508e6f30613</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeb9dc19-86a3-48e5-a00e-5f2b898e879f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeba0c7c-f687-4037-8e92-ae2d376b5c68</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeba7f6f-7b09-4383-a65c-0d1924148c49</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebbd097-3837-443b-8b76-6d98d86beda4</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebcaab9-b9bb-49ae-998b-22022cb9dd8c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebcd92b-f00d-4873-b47e-364d00206662</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebd2ddf-c00e-436a-a82c-73bec721617c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebd3103-3e93-4ec6-8565-523cef105c57</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebd3461-031b-4342-87ed-fd3c075e756e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebd972c-bf17-46ce-85f2-b99fd84f8fa2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebe785b-d7cc-490a-b395-d8019b4c98a9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebe8b6b-aa51-4411-9622-7207d42febfa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebeaed2-288f-44a1-b1d9-d8085bae53ac</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebf5be2-30c5-4493-8b64-21e9e799aad3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eebf612c-271a-4cfe-a368-bd845592952b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec0a166-f152-474c-b62e-0af7daebd5c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec16091-2093-47ae-b987-84677f8de961</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec218a3-66c9-457a-a9c0-8bb43625a78c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec23a08-96e2-48f6-816b-f9ef74d987be</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec2bdb1-8723-41bc-9419-fdc19a952252</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec3b077-844b-4396-884f-27ac4e443898</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec40fd2-0293-40ea-a895-feeec2bbb3e3</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec4e280-7956-419e-8191-626947ba1b48</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec62f3d-660a-4589-a10e-f76c0a640bda</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec6576e-f285-45e0-b1ae-47e03b4292f9</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec6828f-d665-43b0-9d11-f4a6070576fd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec693e9-5e80-457a-bdf7-651e42472c29</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec6a976-fdc8-4b70-a28c-386bf3bb28ba</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec6eda0-4cb0-4a56-90e4-5f1756fb372f</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec752c3-558c-4f53-a695-b54915f8e2a4</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec91596-8491-47da-9f86-8680e7a2fe9f</loc>
    <lastmod>2020-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eec9b0c5-cfe8-4675-9241-103232d5ce6f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eecb5364-9f50-4285-8372-74445cd72cf1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eecbb358-a720-488f-a077-82cb32e789d9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eecc4a0b-858d-46c9-8665-f72c42e5beef</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eecec9bf-a4f9-4149-ae2a-8d09d629c1c5</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eecf072e-3c37-4022-81e3-3fb43fc024b3</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed04617-4d99-417b-ad5b-c32b9827967d</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed09cb9-4d72-4afa-bc8c-eb89f1b5c7b9</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed10f52-acb1-4e34-b55f-8fa1b03e9990</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed1e502-a2c7-45e7-8bb6-d51cfcf72383</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed42b6f-3e66-4b6c-bf1f-0bae632092f7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed4a245-77b9-4b53-ac35-6c9b056d2b8e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed6013b-9545-433e-8a22-239489e83082</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed717b4-cd19-420e-aae4-2b67fcee2691</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed7fbd6-6fe4-4f41-8750-4ed42a104816</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed8adfb-0c01-475c-9b52-e7f4d5508b10</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eed96c98-7ddc-463a-b973-bf67c46fd8fa</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedb1bc9-e9ed-41a7-8424-88158b721b86</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedbcdb7-13ab-4ed8-babc-2bcdfc51ee55</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedcb23a-79ee-4398-a615-4fece8b40171</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedcbae9-b132-479a-9546-ae62306ef0b7</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedd355a-e530-452f-b4fd-04016fddac66</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedd5158-bc57-4fae-b032-34ff19b65fd1</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedda6e7-3d05-4665-ad40-faceef8e003e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eedf94fa-2c9c-4067-a490-cf1e0d86be23</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee0c830-8618-4064-a4a0-ef888626b5c9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee34266-d37e-44f9-a2fe-202857f874ca</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee3e24f-87fd-4057-a285-bd99b667af54</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee414aa-a06d-4d62-b943-9071fbea1db8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee45c6b-e0da-4c43-8954-4d46183939a4</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee46d38-e1d5-41c2-b394-1ffb7aa292d9</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee6d0e5-a310-4a4b-ad4c-6d66a33587a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee6fbe3-9ee7-45db-a3bc-c3512fe84222</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee9d31a-4803-44a2-bf5b-c04089b03744</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eee9f571-8901-4ced-aff0-1929d0172957</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeea5bbf-ac53-4209-85f1-c771171042e0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeea5cd1-a990-4811-9ef1-67fabc78c586</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeeada2e-c71a-4905-b4f9-189d04c802ef</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeeb9c30-a36f-42fa-a700-ac5ee581e378</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeebc82c-e879-4963-a6f7-2cc87544662b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeec4405-15e6-409b-9f66-cad5d01aaae6</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeedeab0-f33d-4ae9-a712-c9988b411594</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeedfaff-b4c7-40dc-8d32-f4e51398fd2c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeefc390-b93d-425a-9f29-16412abd8de4</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef12b96-5b9f-49a7-b9b7-7ea086bef5d5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef16cf9-a999-4e15-bf32-2aa252c236e5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef2213a-34c1-4eef-899b-3e683bab1b71</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef3a86c-74e6-49e5-8813-3c9e6e4152a2</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef3bb26-4ecf-4769-9523-5526f0bdada5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef3d9bf-181e-4cfb-998b-c383a108b068</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef543a5-87fd-473b-b652-5209fcc687ce</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef5b1d8-1a0c-483b-b835-37882fea899e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef5d4c5-e437-4bad-8283-b78d5e892e12</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef6204b-c178-474c-ad7e-50ffd9627970</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef6608f-4b60-43ec-8b6c-1f7af3e60378</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef82a21-46d1-4ccd-b811-634fcf8ce797</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef835f0-1fb0-4606-ba5c-c206985844b3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef864a5-7a37-42db-aec1-79f14ebef381</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef98df8-0447-440f-bac3-c8b7b63acd3c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef9b8da-6479-47cb-8e1a-178943b7402f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eef9e3e0-20cb-4620-8c75-2c934c3a0dc6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefa1fc3-9194-4a56-9a63-2a3633642e2d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefa3ae0-801d-4a47-8d85-4a796711d612</loc>
    <lastmod>2024-05-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefabf85-27eb-44fd-a7bc-8c53dc305823</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefbb4c6-8637-450a-a8a2-abb703ab9d11</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefc0588-7f33-42c6-834c-c431ac73615a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefd80d7-3675-4a96-bc66-092172350d3c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eefe240f-51e3-4ae9-b38d-ea7307edd541</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeff357b-89e7-4927-8080-922fa8b0a0f2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eeff6f9b-bb4d-440c-b377-2f5b4955f243</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef005f2d-dfdc-44bb-acf2-175d3df451ff</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef02fa7a-1586-4592-a261-638df458b39b</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef03efef-646f-42ec-b1ee-b969f68ac8c9</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef04066a-1b03-4263-b93f-779fc5c1e9a9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef044f3b-b113-4ebf-a60c-c71073e9ef7b</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef04a299-e602-416c-b5a3-24ce23c08c99</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef057b73-d515-4f1b-bc45-11591b30f393</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef069c44-a5ce-437b-9f82-0006d52a5888</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0869be-af3d-401e-a232-160f72e5135f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef08c06e-f609-4479-b862-00d436140cbd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef090a89-a1fc-4e84-b65a-8a2a44eb7446</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0a70c4-6e71-49d6-96f4-91ab5de0dd9e</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0baa1e-f777-4ed2-94c8-3bf83748e8f7</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0c82e4-4c31-449c-a0f1-2a65e23f9c45</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0ce397-ab4f-4c0f-b143-ef431f464d7c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0d7c68-ef2f-442b-bcd7-4fb48f24ae1a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0e26e0-4010-435b-85e6-afaa1008925b</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0e4d75-78d8-4620-93f4-776c26485029</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0f4f86-2a1f-4b3f-bb3f-1b075fc469b8</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef0fdab5-0668-47b0-af47-fbcbccb28433</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef107454-000d-45e2-89d1-fbfbe32e5a4f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef110833-de71-4687-af9a-8ff46e53676d</loc>
    <lastmod>2025-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef12120e-b5f8-4248-a702-f54af865354c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef13f301-7ce0-4e20-bab2-633c49dba8c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef144861-5ff1-4117-a248-ce5d9a4924e5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef15d465-cabe-4eb4-865a-18f5de64aa38</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef15e6ae-1019-4863-b70c-7a9ff6d56d25</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef17859e-3250-4d89-8e18-f1e58ec0a2ec</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1790f7-4803-410f-a11e-49c3199bb1c3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef196153-da37-4cc8-945b-b9e9c7a356a8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1b61f8-0027-4b94-a67a-184d070a6d30</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1bdd79-a188-402a-8780-4ea5500d89bd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1c5fce-46b9-41fe-9c5b-f95a5c574768</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1d9b09-35ff-4923-ae7f-dd9ab51e8fe8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1e011e-bbe9-4e31-a88f-a9b134a02ecc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1ef616-be92-4be5-9f6e-b424787ab96f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef1f4bbe-b011-4657-9dd1-be2c268b5fd9</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef201e5a-5218-4248-b0cb-d8acb07140fa</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef204a16-2577-468e-a015-8cce5e7fec81</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef20ac0a-6805-456f-afa4-55be07d4ccfb</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef21b147-660a-4960-89e8-f9f4a74a96e2</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef22d86f-9771-4222-841c-22965b2fa6b8</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef22f573-c81a-4778-b7b6-992913d067ce</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef23062e-1a57-40f6-a884-fbc215da4782</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef244539-654c-4f0b-b18e-5e3b90474a87</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef24805e-0724-4e24-a1a6-ba2cad932b9c</loc>
    <lastmod>2025-07-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef250677-cca0-4566-aa19-cef7d7eca4fe</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef274f2b-80c5-47ff-a570-6b3a4ed8e42c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef276c25-48ba-4b91-8d42-39650e0338b4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef27a157-a924-4c9e-8e7c-bfd640362138</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef27e66d-a778-4223-b827-fb0b08f810de</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef281b14-9506-4e5d-9aea-15b00cd0c5a6</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef295d61-9d8f-4761-8c97-7de1d51f05c6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef2a80a9-c3cf-4369-9224-ddbc1501c69e</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef2a868d-8cd8-4581-b94c-c7f0d46ae456</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef2d07ca-4bde-4ff3-9c5e-96436913a600</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef2ea3bb-a9c7-4080-8e02-2e3010f1c782</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef301869-284f-4b06-aa5e-6c7e2e5db2c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3070f3-1f41-433a-b008-1219789b3f83</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef30f086-d650-4278-831c-fb70c84ba888</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef32253e-cefa-4e3e-bc54-1a53f5bd1f30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef323def-c7a6-4b03-af3e-4578b7ed1c71</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef342ffd-cb6a-4615-a8eb-4089298e9212</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3497ef-d6ea-4a5c-8be6-60c48eeaefb0</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef352a74-1805-4e4c-b4b2-8dd611f1153f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef35971c-4f4a-4aab-8840-789465297046</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef35fc2f-b670-4832-9d46-2e6945a5d533</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef36529f-4a44-438a-b91e-03f318c5640e</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef36fe64-1ac4-4fd5-ade7-73505d6dd249</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef370d7b-7790-4668-b1a8-117e73c970f6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef37c335-3dad-4f53-9b14-e6baf9e45893</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef37de8f-04cf-468e-b67b-3ee158bbdb40</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3801a4-829f-42e4-a45d-5bcc32339a4e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef393240-afca-41ce-9ea6-6dd3df316343</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3a4ffe-7c3c-47ed-bc1c-0dd2ca7676e0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3a6fc9-b336-4dca-837d-1ad8198d0755</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3b5f59-0865-4485-bb8c-79189f1056b9</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3b6cf0-8438-443f-978e-318828b5a22b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3d1fab-b690-43ab-ac52-277d21d2000a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3de57c-ab5a-4694-8e18-885bf8f3c577</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3e2068-ee1e-42f5-84d9-ef06b41a65de</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3e5bf4-93ff-4a60-8cde-25710f7da203</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3ee687-aaa5-4b7b-b9e8-a9d5b79c005a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3f86be-9e3b-4863-869e-946ca9466daa</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef3fb39a-7311-4ff8-987d-67eec3e5f4f7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef405396-6b2f-4d08-ba56-737a51bcd7c5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef41c4c2-ef35-40c8-9693-5d607292dd1b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef422f9f-8d67-4c2b-9809-b3bdb8e8d9be</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef429b05-be40-48af-8617-22a31f3bc057</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef42f4cc-4e63-4bf8-89e6-ab501381c408</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef439968-3542-4426-a181-d81fe38bcfb9</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef43fed4-5cbc-4a19-90df-832cca0bf854</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef44a12c-e4f8-45d1-8716-ec858a7a4e36</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef463309-5b9a-426c-b994-b530df830842</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef463c12-1936-4963-8d0c-d96643f9c9f2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef467a26-cfec-4c0f-80e9-2ac6580411c0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef47394a-8e20-4e4f-a2c2-a7c877741029</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4781e7-1c30-4ca5-ad89-25abbf961687</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4882b0-ae05-4813-bfed-f6e8dfc34bd3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef48f944-36d6-4083-adcb-ba702cf94dde</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef493179-277e-48de-bddf-40f783233066</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef498b74-8ace-4573-b2ad-169178d9505c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef499725-7fe0-4d0c-83c3-0b2845f00660</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef49d0ea-e5b8-48c8-be66-b9a384ae689e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4a7663-f0f9-4dfd-bd7b-ab31b861b3f7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4a83aa-1744-47b6-96ac-7a9c6d7c486f</loc>
    <lastmod>2021-11-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4bc6d9-f531-48ee-bdcb-3797027f0c2e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4bc8e2-e4b8-4a9f-af4d-b90e93ae9ba3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4bdcdc-062a-44d4-96de-4df92e7f4463</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4c3e67-27d6-4cf4-9907-0c65a53de5a7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4c81b6-f5e4-499a-8851-90fddb5c827a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4e0b2a-b149-4f61-957d-ad1cf857935c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4e1a62-8c09-4e69-904d-7b335652a4fd</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4e4476-8d89-4421-a6f8-d8f153cb2a29</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4e7236-e17d-42d5-bddd-65fcdd1a62c4</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4efe37-be67-4967-8e2c-fe414933d70f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4f6c30-29f9-455c-9bda-d415afcf8bf3</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef4f823e-0503-4632-a88f-cbaf374fd5bf</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef512024-4cbe-466b-844b-4f3a956b070b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef51d233-6889-441a-8c55-71dd6734825a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef51ff7e-a057-4d15-bdb4-85dcb92ae801</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef521461-948e-4388-9c1e-29cb0c7a004b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef559425-b3d7-4fcb-b17f-5db2321c2d41</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef56b894-0658-436a-a84e-f3ac48c98ef2</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef572a47-fd40-44ac-b8b6-c10abb433b89</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef57c286-22b3-4e2f-8942-508e1c7fe475</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef57c8ef-2fb1-46f5-8285-3d4322c45d48</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef58c9e9-5f1d-4b92-b294-f600a5014357</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5970b5-6596-465f-a95f-2cf25a010cf1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5a97d8-2d22-4012-bf43-b263d9601431</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5afebe-ec10-499d-a4bb-f6e88a6b3a1e</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5bd6a2-149a-45c7-83fc-8e6eebc4a0fb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5c401b-8c55-4db8-9b88-d9796d0d12bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5ca534-974d-469e-a12c-bf113cab8b0e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5e5d11-0627-46d2-9484-87885b8f7d01</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5f897e-ff3f-4bd5-867e-ef56dc45f8ae</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5f96ca-4847-4ca6-8004-eec4cf2d2d3d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5f9be6-c389-4b06-a7fd-2101176414d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef5f9d60-5860-49c6-aded-c9ff9f0fd883</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef603564-ba2f-46f4-af89-6d1f020c9ea5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6038d7-51ab-4f27-b5d2-dc9ee8418beb</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6168e5-b51b-4290-adef-9384c4cdc06f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef61f90a-b09b-4aa9-a9c5-c78aab68baca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef625764-d5b2-4fdb-a209-a9a060db51ed</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef62ba22-616f-4156-9b40-b46c526ebf1e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef634e16-7c00-48e0-9888-3ed7c2c07f8a</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef64063c-743c-46e0-a406-ae4bab04b408</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef645e73-4d64-40d3-ba6e-d5d770582d6f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef64aea2-a29e-4abc-9c18-bcf06d510d74</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef64b77f-d766-48c2-b31b-3e9d2c95095d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef65836f-88a5-4a0a-9364-7a1c75a5b8dc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef66b51a-e3c7-4be8-beb1-7509a626e36b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef674433-3cf8-4e36-880d-d067716c2755</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef681714-c9d9-4398-a088-63255f340d54</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef68ce5b-32f3-4dcc-a60c-2aefb10fedc8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6b74e5-68ed-45f2-910e-e10458b888b5</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6bdbac-8a8f-4b3b-acd4-03ea650baeeb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6c399e-361a-4e75-a02c-7ebce05c9e54</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6c436e-dfc4-4c2e-b119-cf38cf513183</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6ec4d6-329e-4bac-b425-8e2347bf65e5</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef6fe4ef-abe1-4829-96b7-9d489aca1613</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef70ac76-51ab-405e-963d-cf2135883937</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef71047a-5310-4f7a-9a33-009beb47fbdb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7146c7-3cf9-45e5-ba74-3c26665b8bdf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef72e196-7ad7-46cc-8d8e-ec6eeb5f1ec0</loc>
    <lastmod>2019-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef72ee40-cf36-4a99-93d2-e6b4a86d62b4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef72f2ff-7ec5-4df9-94ff-83da7590b10d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7357b6-51c1-4692-a373-662d7e3b84c1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef73c591-2f91-406d-9b89-693dd240cf7f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef743286-3b47-4534-9917-09a20789bfdb</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef74f15e-8e4d-4ce2-a22a-24b4d349a1ea</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef75a1ab-4749-4ed2-b10c-81eee938450d</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7703a2-11ac-4f0f-9721-3e5509c14c21</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef773df7-29cd-4547-bb41-2ff57db0ed58</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef787315-94d5-4451-9d9b-c642880b3b56</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef78f352-bb92-4b87-bb16-de7af6662524</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7adeea-4adb-4df1-8f27-0722eaf65639</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7b53e7-ada1-4e82-b926-5c052ad14dbe</loc>
    <lastmod>2025-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7bb47c-0df0-49f5-a1e2-7396bd92d08c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7c3fc1-42d1-4f1c-a076-48e7d835ae60</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7ca1bf-cfcd-49cf-bb24-5dd1bcebf992</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7dd068-bd25-412e-8394-8ecaa815892e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7e0563-5a51-4209-8aea-8ffbc9af281c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7e1782-5f8e-4b97-9250-4a1f44ea64e1</loc>
    <lastmod>2024-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7ea474-8f48-4a08-876b-93d32c85a176</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7ee377-2eb2-4759-bf26-eaee834935ec</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7f8502-52a1-4de4-9790-82169cdfd96b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef7fa58a-688c-4303-8f0a-c194573f70fc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef80208c-8ab1-44c1-ab8f-380449974dda</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef80e806-e22a-40f8-9bca-60d1138361aa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef80fa8b-90e5-4eb3-8ee3-2f77bd2fd9c8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef824feb-9890-47b5-a5d1-a4b9e1e06368</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef82b753-78a4-4aa0-b463-be39c439c78b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8324d6-d2fa-4258-a66b-9126b74f42ba</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef86759a-547d-44ec-95f6-a521e7ccf14f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef87358c-b6a9-4461-9ff6-fd141b2ab89e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef87ae39-43f7-4c57-9da0-6e63233370d3</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef87f0e1-caa2-4886-b633-36d9b94b977c</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8862f1-bf68-49c4-8ea6-38e7ea3235a0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef887573-3c3e-42d2-bfbb-fd937fd7e791</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef88bef5-0843-486f-8468-725c7a99530a</loc>
    <lastmod>2024-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef88d2b9-e89b-4b64-93dc-70502c3068e3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef88fb1d-758a-4b7f-85e5-f0468c53db98</loc>
    <lastmod>2023-05-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef88fe07-9c79-4d2a-9cce-caa01ad915fd</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef892a56-ea7e-4b2c-8601-e2ef302f68dd</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef89cd23-0e27-4a1a-81a9-4bd341810df1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef89de11-a3b3-4306-943c-bff925de751f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef89f58f-9476-438c-b5c4-79d633b775f6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8ab695-6f90-46f1-be50-b6f9968851de</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8ac636-28d8-4219-b57f-586ad6b83fad</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8ad0f9-70e5-4baf-b6d7-7986605623f1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8b13ca-75f9-4a64-9896-e60dea038465</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8c56a7-bcfc-4932-a8a3-9c3080db16d6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8cf295-bf58-4c71-9b2c-f4041cc08754</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8e41a9-7397-4364-9c1a-23accead93fb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef8feb86-9754-4adb-aefe-79b99978b7b4</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef911f9b-1451-4266-a9f5-4621af465712</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef926532-58c4-4d09-a7da-77d6d4733b13</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef92be4a-1764-465b-be8f-6144f268d3db</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef92d144-9336-4e88-990b-a3a8e60d8847</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef932e80-67ab-444f-b4f2-bce72c5186b1</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef93febf-565a-40d2-a4b9-b3e1baf911c7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9457c3-60db-4fa4-8581-88055af0aba9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9460c3-3bc6-419e-abec-2959ca521372</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef946444-2891-48ff-bc78-1585f993c2a2</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef952510-c6fe-4875-b727-a230dc4911e4</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef95f958-36e4-486c-839d-d78c633792dc</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef95fb81-f1b6-41e2-aa91-3b415ca052c2</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef96090e-364b-49d4-b265-1800f909787f</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef971166-1d18-4d68-82d3-0d983b2574b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef971b32-0f50-455c-8ea1-db9a8bb711e0</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9726d0-5ae3-4df6-9862-b714d6c0d681</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9734b0-173e-4326-96b3-1df41e6e9db7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef974252-f579-4e1f-a84e-b7129f2bfac3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef97f356-81d2-458f-9a8d-329c5ffcb7d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef995548-cf45-4d3f-8442-f1ff006ffa63</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef99789a-d089-4349-a2b4-5908774757fd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9a479a-4008-49a0-8665-86b9ef58e7f8</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9b9e6a-83f5-4dbb-8d9c-1ec20c913205</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9cc981-a193-42e4-842e-19130e8873f2</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9d06a9-0d37-480c-b7bf-56d97bd8bd7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9d890d-07af-4719-8b0a-230f308fb6d4</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9f4de3-92dd-4985-96e4-94bf5f66fd6e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/ef9faa1f-9709-4b2a-b7b3-88661f7bc05c</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa06e91-e4bb-4f77-b3fb-8eba5f8609d5</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa07cc1-b6c4-46ac-88c6-bf33353218e5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa19788-66dd-4871-b0fb-6843b705c808</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa1cd6b-f38b-41e0-b4b4-669bfd819710</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa2f9b4-8a93-49ca-babe-0811ce22427b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa33192-03c6-4ecd-aeb7-2109b47af382</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa3e718-8642-4ec1-b16b-cd72a1926e94</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa4a84d-5b21-438f-8ad3-f63d516811eb</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa69a14-9896-472d-9efe-127ce728c054</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa7187c-1092-497b-8f29-793fab4764ac</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa8e5a6-4752-4961-9e8c-f3e0be838b6c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa98dbd-ae3e-40b5-af01-a9f3cf98a9ae</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efa9d34e-e6ab-45da-9342-e8e90fa1dbe2</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efaa1737-7ce4-4308-82ef-40aeb660fddb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efaaac19-d256-4369-8a5e-5990a4c015bc</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efaafb38-cd42-432e-b811-0058862642e1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efac6adb-b1eb-4ea8-8296-9579766fed3d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efac995d-64c4-4b24-9045-109a187ba7d5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efae5e6d-7b50-4c60-80ee-86118983db2e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efaeaa0c-aa6f-4e58-8488-e2023a6adbbf</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb006e8-4508-4c2b-b4ab-ed84515ec943</loc>
    <lastmod>2023-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb1029c-f50b-452e-9377-4db8159e4d9a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb19b4f-0fad-452d-9d87-df2b43660602</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb1c3e8-e5ab-4c6c-85c5-24705b77020f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb23318-f9fc-4432-87bd-8f97fb29090d</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb30b5c-a224-4e40-a275-eb2e6a5acaff</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb41cd7-8924-4927-8270-d10bbfbefa58</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb4db0b-5ee4-4188-8efe-1d5e60a5b29b</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb5c748-095b-4d4a-857e-ed21b1db44f7</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb763f4-04c8-4fbd-83da-5c100961ed27</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb77372-8304-4d9c-8d7d-81f48dc3c668</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb7a1fd-0f13-4322-a14a-6e164877f010</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb8ea57-fd4b-4316-8c85-8c8979cdcc56</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efb9c47e-79e7-4575-9d29-a13009ce8a42</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efbb4aea-0019-4ea7-bfc1-eb95481372fb</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efbb56c7-a534-4b18-b50b-13390cff6080</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efbc965b-85e1-4824-9ed6-c604fb09c914</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efbdb984-0992-4cba-94f5-8cbbf9227ffb</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efbeaac1-ad87-45be-96c2-e569fee973cc</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efbfcbb7-f179-43f6-a2dc-8c4f3d32db4c</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc0b0fb-dfba-4350-aa3c-f0e47124cd61</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc1c51c-ea3c-439b-af36-96580041e984</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc2be52-5500-407e-8784-0333691199cf</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc30f27-5207-427d-9587-4c87f2e42808</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc43c13-62f0-4128-b152-25035f5531cd</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc4b0c7-1089-4282-9038-9ee5d9dd6710</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc4df1b-b49f-4d08-a673-b2447e913bd1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc4fba1-3aee-4c1b-897f-d2cf67841d06</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc64596-af19-4da1-8364-ef7856741223</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc77498-6951-4d49-b3d3-e6fab1b7575f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc7e333-305b-46b8-878a-36334aa8f3f5</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc802cc-67bd-4d86-ae77-983b3b312c2f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc84f79-40a8-4cad-9f2c-3cdae41d03c0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efc8d537-8af5-4189-a218-52a7ab5830aa</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efca07df-a232-4b98-9a79-302ac7c900b1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efcb9964-6c89-46eb-96df-0b9600c507f6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efcbe955-c343-49df-927a-1eb39d3b82d8</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efcd9cea-4a2f-489b-b012-4bcb6b498888</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efced0b8-e43e-492d-8ac2-68aa021ae76d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efcfafd8-953b-4a75-8378-ae7cb91dfc2d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efcfff10-eb44-434d-ad3e-86691ae19906</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd00464-34c4-423c-94f8-ef5bad742702</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd059ae-bd17-41d5-9c75-533f723a76f1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd10703-ec7c-4afd-b25a-aa291082e86f</loc>
    <lastmod>2022-12-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd1afbf-647a-4032-98b2-873bccf41341</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd2f376-359b-474e-bf01-ecfd36bf6d8f</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd2f54a-5827-46ad-a691-9ce8c8b4271d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd3087a-0cd7-4adb-9658-1f9a6656c686</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd3c76c-0b14-4381-a094-d8382a8fd75a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd4a172-21d3-49c8-9f27-b562eb273b68</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd4dad4-be25-4a3a-82c3-5dcd1dffcaf5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd4dd4b-9141-40c6-a823-93baaf63f198</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd4eb35-2528-428f-8d9d-852679f90b12</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd5026f-1974-43c6-848a-8b2f2e1513b8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd5ce99-bb18-40ce-818b-acdc1a07215a</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd606dd-5925-4205-874a-6d162c48ba62</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd60f91-4c94-437f-a386-23dcf8173149</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd709c9-13b9-46c5-b062-217046e455fe</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd8f646-8996-4a99-bad1-9e5768443705</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd97655-6cd0-431a-a5b3-142e99e9624f</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efd97730-5521-4a8f-abe1-535b8d36069f</loc>
    <lastmod>2025-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efda662c-2337-4d6d-85b7-0c07cf5ac602</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efdcbf0b-3b23-49e3-b9c8-0401acf881d3</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efdce5ae-e5e7-4841-b954-80c0d7d78653</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efdd6678-b392-40df-95ad-1c9d3aaeea57</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efde8dff-fb7c-48ee-a7d0-be5408008fa6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe0361a-caab-46ef-ab6a-d2c190608aef</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe09728-08b9-4345-83cf-1deafc485927</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe0cd9c-4672-41f7-8563-b283db38c8f8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe16d7c-2e28-434a-85a3-36a92147cd28</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe19a30-198d-4753-b14a-4b8a9c7fe718</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe1a15c-b3d1-409b-b513-f0c168abcbef</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe26815-b0fd-48e7-a322-6f01ae4707c6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe32153-234e-4953-aadd-2cce55cdefb6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe3603e-02d3-4917-a97c-e4e047cd6e95</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe6095d-3189-4da2-a2fc-586bf380c025</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe60e7d-94c4-421d-9748-618497f8da64</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe68199-defe-4b6f-96d4-ad3c18519fb7</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe6c289-2385-4515-9b38-37991c21b059</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe736c3-6a95-404b-ba84-3c985e8665b5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe7cb8b-c65a-46ff-b2de-87bc3bc28035</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe80fa3-b33d-473a-ae79-4e360dee4405</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe838eb-46c8-4a9b-af5e-ccafdef5e774</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe8506b-05e0-4062-8918-2dd779c42a15</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe9748d-2b1d-4b49-90c7-caf3b70cca73</loc>
    <lastmod>2020-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efe978f4-6dd4-4c54-bacc-d7a83e46cb5a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efea35bb-c4fd-4266-8980-3d25e5361818</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efea4265-2213-4940-9271-0b43a8b78a6d</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efead4c8-cb06-4be7-acf9-6e412676c66d</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efeb5d1b-90b8-4653-83b0-15544368d926</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efec3773-b2e1-42a3-a649-28643db2b776</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efec4056-932d-481d-aaef-38c7a5577042</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efec5301-a671-4694-b738-2266c6eed832</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efecc4ee-221a-4b2f-9b36-58f1b6aa044a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efed0534-73e0-46d1-ad8f-b621e9031274</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efed0957-3793-4b91-9633-a1345682296d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efed1555-414c-4e88-94b4-d554f1c846fb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efee7901-015a-4f41-8bd6-5d97b7fe65e8</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efef850f-c7f8-46d5-9dd3-166e01c1410a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff003cf-8ad0-4818-b46c-2a0b86dd74c4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff05029-5ffc-4550-b0fe-0f3f130417ec</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff074e8-7dfb-48e8-871d-f78a4a42aade</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff16205-9be3-468e-a29b-a73a8b655561</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff1c496-0ada-4f1d-b5e9-0b72d1a87fd0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff25475-3315-404e-9835-7bb8d5bec4bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff3a311-d49e-47a9-ac66-c36ffad6d179</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff3ba2d-8faa-440f-b0b0-edff11571977</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff3e202-0996-4e12-b1bf-a48fba4e4a1e</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff52270-308c-4108-8454-07ce97d5556b</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff53612-47d4-49c0-8f5e-398b5e19941f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff66a29-74ee-46cb-a051-bb51c6c5fe5d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff6a968-83b5-45e8-ae45-eaba27e99b80</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff6e43c-72fd-4c50-b436-33b7762c9374</loc>
    <lastmod>2020-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff85b6b-9904-47c1-800e-279b432fed15</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff873f2-3e16-4ed3-a41f-fd8482d8ca61</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff87e35-1b20-4be6-9fe5-8d9d51abe361</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/eff93dbb-19c0-41d2-8e21-ded57443eb5f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effac956-7e2e-4a28-a927-db479571c207</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effbbfd1-bee2-4941-b147-63228f72fa25</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effbd061-0ce6-4929-82a8-b7ee18fae058</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effcaf89-3e44-4f4e-b3ec-b303b2b28c78</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effcc7a7-ca5f-49bb-beee-4ef46a0625a3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effd928e-cb60-49bc-b580-5194ac675d56</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/effe52b2-28b9-45b3-a956-9aa50bc30dc4</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/efffc263-da6d-4ffe-8dba-a72f6a513b14</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f000892c-1d2b-4afb-a57c-0a24ee0cff70</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f000c805-455a-4f3b-afcc-a42531dea149</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0018c1b-d382-42aa-ae7f-16a008e120da</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f001911c-fc22-4655-959c-3a5d0b2a8d78</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00191cf-3e04-433e-b427-829fbf03c967</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f002d932-61e3-4146-9b86-5ca429aba07b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f002f200-23f1-45af-a13d-f8a1b6bab4b1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f003317b-1842-4150-97e6-a2fa9503a0e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0035e84-9453-42bf-b374-d7265c1885a6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0039714-cfb2-41db-9ace-2712b263e1b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0057af0-296f-46b1-b7ae-1c38223bc24e</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f005b0d6-4221-401a-9764-f9c8fc282a63</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f005f7ad-b065-4dae-9c74-14eb75082218</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0070ebe-82b9-4b72-83a3-6b2b28c4d95c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00745fe-0f63-41f6-8379-ad8a6014c78d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00749bf-2ce7-477c-b647-4499bf81d30f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00891a7-89fb-419e-be91-c554c90888bb</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f008c1c2-7c6f-441c-ae85-15ff066af163</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00966e7-eb1c-433b-b54d-1d00e9b1f295</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0097f5c-d93b-490a-a05b-b0633db91053</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0099dcd-caa5-4256-b35c-abf2ae20f906</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00a2e57-243a-4d56-8a4c-fc158a61d6d9</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00b341e-61f1-4c52-8ab0-7a306c0dce7a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00bf0a2-46b4-49fd-bca4-03fca9b026d1</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00bf263-ba2c-4969-b436-167b08a4cf2c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00d18e9-8dfd-4329-a997-7174e3d3b02c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00db734-102d-434d-bcd7-581f2f9d825a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00dc9c0-33b3-498b-b27a-ab1b21aec9a2</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00e885b-06e4-4a50-bd50-5f56b388f12a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00ef65c-0ab8-4547-a42e-704929df7a0f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f00f6d4f-d77c-4e37-b488-6be1dd848f4c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f010a93b-3e68-4a15-a03a-f8f7fda6b7ab</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f010d588-9eec-42e4-bf4e-199934eca84c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f011568a-ffcf-4412-acd2-1e5624f94595</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0115b34-059e-44b8-96b0-f48bf6b8739c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f013af0b-6ed6-4fc0-a231-1ae0c1f0f307</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f013ceea-fda1-4bfe-8c3f-c441f686957a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f014bee0-42c7-46cb-8942-7e1230505e37</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0176847-66f2-4ae2-8a42-1d513a4e3403</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f017c3b9-31c8-47e1-95ec-e2cb46a69ef6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f018940e-fde2-4ac6-8c54-d0a9afcdf97f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f01907eb-5e16-4c3d-a64c-0e0fbc973534</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f01aee3b-d1ae-4dc7-9c6b-9bdc90c99324</loc>
    <lastmod>2022-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f01b5647-2fca-41c6-861a-a5515b157167</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f01bae2c-d356-4e87-a723-8357982aaf1c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f01c4e1c-5406-4644-961e-45506d9de881</loc>
    <lastmod>2020-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0205cee-340a-4392-b6df-11cf1cda628b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f020c5fd-a050-4cbd-b466-7cbfa723bb09</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f020c74a-cd58-41da-b291-acd5d41f2681</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f022c0d3-6a9c-4b00-8147-4cf7ef924ab4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f023d500-8ff1-41c8-af7b-5e422f02b17d</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f023eca7-4f91-4cd9-a566-b44cdeaea28d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0251dd6-2664-4400-ba9e-99842786e96b</loc>
    <lastmod>2024-07-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f025fd64-a793-4dc5-a27e-6e9ea65850af</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0271caa-d84b-4739-a7cf-dca55ee4dd30</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0276f94-d425-4179-a6f5-7d747bac0297</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f028368e-7682-42ea-88d4-cef43958d4b0</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0287218-f263-4433-b86f-ea7b008f8c49</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0295d3e-7995-4e26-aef1-e509f6e9aa9c</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f029977f-bcbb-4008-856f-7c496e3595bf</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0299c0a-0927-4fbd-8d5e-68776b1169e6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f029c765-2bf1-472d-b577-6e904329ed14</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02a46e3-6010-45ae-94e5-7069f523eabc</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02ac3ef-bb98-4edc-982d-52c265fc834b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02ba506-2e44-4890-896f-a9b0e6205455</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02c2757-eac5-481f-8e1b-8b38d1cb9429</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02ca162-aa15-45d6-a5b3-27e8db2b2425</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02d6156-52f7-4e14-91ed-d64e4ab06046</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02df136-0938-43c9-ac07-6f12c5f32a1a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02e5b93-3b5f-40ec-bc85-1ac5df97c6e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f02fbfa4-0f9f-45f5-bd3d-685d32b76b54</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f030b344-9f5a-4743-8422-073e908864c3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f030d815-bc8e-4f1e-bb7a-ce08231927e6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0323707-248f-4e08-befc-eb4056be3993</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f033f8ac-44ba-4af8-a9f7-5219a804eaa9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0351d59-d9b2-40ec-bd3c-8b6bb194738a</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0351eae-3b32-4fae-a783-b6a70a5fd5d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f035d60b-d893-483b-a1a1-6c824228c3b2</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f035d76a-a927-420a-9cf8-37e9e08503fb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0361cbd-00ed-4740-964f-31a817f874cf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0362a7c-49fd-4b44-991e-9a3d5854b1be</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03692d5-2caf-4fe9-bd51-07da0ce6def5</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f036ec9a-0d24-40f1-b838-fdb5c19fb898</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0380740-9fc3-4309-9d2f-415f901f7603</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03930e1-fe2a-461c-9972-03532abb5284</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03a7720-9932-40a1-bae3-1b52b32c664c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03ab83f-3bdb-43fe-996a-452ae2f44ebe</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03abfc9-5705-4ed2-a1e9-3f890bff318a</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03b923d-7d85-4b0a-b53a-dbe0d92a8534</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03d2663-0c76-4d48-9cae-6a5d842a1d08</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03d823f-200b-4541-87bd-b9111d2853c6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03f11ba-8ee4-4c3c-b018-6ecf53314d90</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f03f64cc-bc76-4c8c-bd78-559c7470d70e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f041a293-25e3-4aef-8205-173a68d900bf</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f041e990-37ec-427a-b25f-3cac420076ab</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0431213-d01f-425d-b61d-5cd30d159c6f</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f043b27c-77bd-4862-b20c-0c6c042f0a08</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0442ca6-7591-4a2c-81a8-ffadb7c16004</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04452a2-aacb-412b-8827-dc3a8bd0dd2f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0445357-1c9b-4890-8ae5-071cad9eaf7b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0450170-7964-469e-a7d7-fc171f45ac55</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f045af9e-45b8-4cf4-a599-1199bd767fdf</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04615a5-6dac-4228-a4b9-773340a341ad</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0461834-8901-4c79-869b-30decd7b58a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0468e1f-cdfe-43f8-a5cb-4f71e4c27f81</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0473d54-691b-4c32-ad9c-04342101e936</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0487e72-10b7-4062-b927-79893f7a1c9a</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04890f8-86a1-4fc6-87c9-b25ba0f67eef</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0490908-0d26-4aeb-92db-dfc1de724606</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04a18d6-c592-4da6-9d60-4e38113d15e9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04d84d5-4138-4b5b-a2df-bcf2fd80deae</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04d87a8-6bf2-4545-b28b-520946f17c73</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f04f739c-d6d9-4f68-a07f-f17b729492d0</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0502b62-1ced-408b-8a70-6c58700d50a3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0505541-d147-46d4-80ab-28ef01de4083</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f050cf63-7a4a-4434-b982-528ae36ab777</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f051b64f-b35c-417d-b180-33060d88185a</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0536fa1-7414-4e1c-8891-f159998a1a65</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05374aa-0eaf-47b8-8163-d4d4602f489e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f053a97e-1ef8-4e13-91a8-f2c304caf31a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f054d451-7abe-4756-bc8a-d3c9331b885d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f055de6a-fbe7-434c-95a2-921278ccc925</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f055f565-f811-46da-ac99-8a338872d1aa</loc>
    <lastmod>2025-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05842ad-86c7-4ce9-85e1-e7f3b9388ee1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0593432-3c53-4c56-972f-cec1d6882adb</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05966af-8b4a-467d-a43d-c241aef2f7a1</loc>
    <lastmod>2020-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05b796a-3b20-4a87-87f7-348a0302facb</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05c363f-53e5-417d-a937-b770eeb64ff1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05c7995-81b1-4e88-9c59-09e35931b884</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05d5d95-181b-4f15-a90c-da2a6672affc</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05e098c-f51e-434e-87d7-ec8b0db804b2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05e0f74-b50e-4c5a-bf62-596e2b5d25af</loc>
    <lastmod>2022-10-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f05e8842-2b8c-406b-9de5-385ff81c9b15</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0613ffa-f9cc-4965-a492-4426616ab73f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f062aba5-0921-4617-a1a6-13e9027084c1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f062dde7-c610-4122-9eb8-1bac39571d13</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0631246-9d76-4beb-8f46-8650f7fc3623</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06331cf-590a-4515-b7d3-1682edda7e3a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0643847-3a80-4f83-ae89-57ada72d36a5</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0646fa4-2055-4de3-a42c-ae7b2d5721e1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06519f9-76c0-4a16-b50f-8705fbdb5e33</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06546a5-66f7-4083-ae30-ee038dbe0836</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0656d26-b69f-4be5-acc1-0133a7118a18</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f066ef2a-0c2e-49f2-a24d-7eecc64fb4c4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f067ac57-b192-4591-8c55-7a002fd544f3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06856e6-d471-469a-8e5a-78b11d69cecc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0695435-d05a-4d12-ba99-a2b2950fc557</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0695a18-6396-412f-b0d6-9548d1462819</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06a6d47-d91a-46aa-bb99-17dd24cfb8e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06aabfa-7e76-4496-b1b8-ecb638d070d0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06add5c-76ae-4d51-8b81-bd4a7e55a03a</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06b1460-aa3d-4cf2-810b-3e0f207e001a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06b3178-be87-4781-bfa4-ccb631d2d4e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06b8293-dcc1-4dc1-aa78-0e23c1a531fd</loc>
    <lastmod>2024-04-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06bc650-64d6-4817-9c5d-e323f3f82736</loc>
    <lastmod>2024-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06d0d45-9ca5-46d9-b432-865f2d0ae6e9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06eda1d-c3ea-4a4e-9bc9-630e3906fbe7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06f02df-1992-46dd-b67e-c216637e27a0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f06f4d3a-a3e8-49f1-8553-0b475882fa59</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f070a943-e6a6-43ec-8f37-cea8bca33ac0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07234e0-8922-408b-93bc-f3885e1bf047</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f072d575-8d1f-4840-b1dc-9d6c142f592f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07303ed-72d9-4c50-87b6-4e7e5e939ece</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07363e9-74dc-4f20-8eb5-76d7169ea4c5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f073fa8a-58de-4490-8bc5-00b4bd3bc0a6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f074180a-29fc-422c-afe7-7543d128a40f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0749bd6-586a-4454-b3f0-b2347e7f2547</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0751caf-360e-4412-9e0e-712f7efd97fb</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0765b70-e146-47b9-84cb-1537c89071cb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07662c9-bfac-45f1-a1c2-aefd13ddc1ea</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07799b7-7b09-42f3-b91b-62b7c3e1ae70</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f077fead-752c-4896-b434-4ea14e0de344</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07a891a-bb72-450a-9314-88b75ce44b60</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07c6562-dcec-40d6-9179-782a46d67741</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07db46a-3599-48fe-8dc3-e1f732dca1c2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07f03b4-1e6f-4a27-aec4-73739b68a363</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07f4d9f-fdf4-4c6f-8590-76ebb7256526</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f07ff4cc-bfd4-4cab-9814-5c7a61b6a70c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0823223-a1ad-4ded-aea9-e048dd452d3f</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0836592-ea73-448e-8fd2-769a732c4146</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0845cf9-cd35-4d52-9937-6cca39439a8a</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08548f2-9ea4-402b-856c-ac7d504bbf78</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f085c9f7-9a01-422a-813a-e4bd3ef6b736</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f086b32f-2aec-4fd8-8eda-5aeade4bd3b6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f086dfe9-f8ab-4f7d-b25f-52d66c509967</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0891501-5522-48f4-8fe7-44d636b4c374</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08955ef-5de1-4ced-acde-8eace6e7266d</loc>
    <lastmod>2022-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0896d46-86f5-4f90-9f4e-6b429d57f615</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f089a5ec-7e4c-40ea-bf4d-2591fd5ba9a8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08a3df1-d933-4feb-8ca6-87e715f350f6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08a90d2-25f8-4b0a-9749-552276fc7138</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08b2aaa-7caa-4696-b646-91f24bfaffa6</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08ce3cd-5b9b-4c5b-939c-7c60d7b88592</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08ed864-84ed-458c-b258-e4ebabb95686</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08f1f11-c5f1-472a-9c2f-7e0445e49a74</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08fc88e-a3a1-4247-a065-63738250bb25</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f08fdf06-ab88-4bd7-bd6c-d6a1e036818e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0910a6f-5031-4624-accf-8a148ac93753</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f091ac73-3ccc-432b-8c4a-1991742fb5c0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0925192-543e-4fe3-bc8d-bf8a0d92c6f2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0927307-41ce-44ee-bbdd-277a8b4f6853</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0935400-55dc-491a-b61c-dc03e642d7ea</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0943509-5c8b-4571-aa2e-6db5fd07b5c0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0943a04-a11a-4d06-995a-99b0e10122a6</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0952e61-819b-4b46-ba45-205d1c3eeb87</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0956660-7a97-48b8-8517-fef071952c05</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f095a87b-caaa-4fd1-ab0f-d4130524a0a4</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f095a994-25d6-4654-8185-cb9db8963d31</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0961977-e8df-4edc-8002-8faa314b22f9</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f096be08-619a-4230-b6e4-04f677f3c72e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f096ec56-d420-4880-9097-a3bc14c1bc73</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f098217f-1225-4374-93dd-2748e9fe4256</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f099bac4-0215-400b-8b87-dff008eabc08</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09b38a8-46db-4440-b408-755024c5c560</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09b93ce-2061-40c9-b90e-0e9d3ca5aabb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09ba880-0729-4618-9e22-fb1df5afeb4b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09bc9bd-006b-4d0d-8738-5420675608bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09d9007-b8f3-4e74-8723-5caf746584f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09df8d6-fa2d-4b69-b2bb-8bd0475c59bb</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09e15b8-6c2d-45b2-8be1-50b553edd549</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f09f7188-52af-4bfe-a16c-83b4d7f24486</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a02be3-a83e-43f1-8090-8e6d07e726b8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a38053-5cc9-4974-9191-26ea41286ffe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a3a85e-07e3-4139-bae4-56929d5813f3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a4a616-e806-4749-b2a0-1309e62618ce</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a4d05c-21ea-48d7-a5b3-d01b6fedda57</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a4d409-2c2a-4076-90fd-13a4ddf29e67</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a4fac0-d588-465a-af20-1ad50645e632</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a58d73-dda9-4565-9cd1-c2b6b393416e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a5f954-aa7f-40cc-8cdc-ab875c90c38f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a6422b-a448-4af5-b804-a9d55adaf4d7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a6e42c-dd13-4066-930c-47abdb85a5f1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0a71a9f-fb2e-4351-b0d1-a8d88307cba6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0aa0d08-41d6-45e9-aeb4-fe6bc21bb478</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0aad62a-ba88-4d03-afd7-7a2a9f61f0bb</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ac3678-644c-4fa1-b204-5603e14d2326</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ad37da-7103-4a1b-a929-5a5489c10486</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ae8e7a-3390-48bd-ab0d-e761ef32c6fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0aec412-c9eb-4d31-9559-40246ec991b5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0aeebc4-44fd-44be-9d12-e0ecaadd49eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0af7e9b-2e6b-431d-925e-3e7fd86ea62b</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b00157-fa4d-4331-ad4e-ba7a0b2c8a50</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b13440-c272-4fef-80e1-36125da22c88</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b17204-18e1-4127-bf46-62f3fe685e0f</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b2450e-c17d-44fa-a960-a53617305b13</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b31ab6-a2c3-4105-bb54-1b8efeef8d22</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b34aeb-8a86-4f67-b8c1-110d6d7ffbe3</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b3716e-8aaf-42a0-8914-ca9754cd2fdb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b4b55d-f2ed-48f7-ba22-7758650c8188</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b51456-9bc0-4207-8f7d-4dd0aaabfd3d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b56159-213c-4812-8d78-270edbc547ee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b58706-7941-44a2-bc8a-b5c7996b5dd4</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b59f4f-178e-4af8-910c-1d2c691cd4fa</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b81de3-63ae-4eef-9c7a-b283c0780b92</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b82658-84f3-4134-ae00-23d55c389533</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b8ac65-d193-4aa4-b774-51167f5ef6c5</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b932eb-e19a-4eb7-ac54-626f637c718b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0b9c269-4a57-4ec0-ab92-b23870228892</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ba2310-8b6d-422f-8c0b-658243d6ad07</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ba532c-4df8-4979-a812-d10ed69c306e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ba83d8-3137-424a-9f01-2f5c0df2c765</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0baae70-2871-40c0-b5e5-f06147589a90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bb61f6-5a9f-4d77-ad9a-d10a8110553a</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bc0241-3ec8-475a-9934-937a76f4bc7f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bc3db7-8e07-455f-8d2f-0ef5a9710973</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bceeae-7927-4ca9-9a28-5520017c54fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bd4ea5-2484-43c5-bebc-c965c9369e28</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bd51e2-d3a1-4759-aafc-589e52ae689f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bf013b-0aaf-4b90-83c7-0db55f390225</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bfc96c-2c25-4456-8f30-aca829679a58</loc>
    <lastmod>2025-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0bfec53-1fbc-4ffe-bd46-8534277fe894</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c05dc9-555f-4e27-95fa-d7b930bb55f8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c075f2-9d96-4382-b595-aa4806453fd1</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c171d3-849c-46f8-b6ee-7e7eab1912f0</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c1bab1-d1bb-4c49-a739-e5d841d1e2fb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c3c460-8d87-4ee8-8f9d-9f4a1b610ea8</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c678b5-2547-4a87-a55b-f5612c1037d4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c6bea9-1975-462e-8d14-149b8eb7c5ae</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c83cf9-d2c1-47b6-9dde-4d9965348156</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c84595-8c04-4e90-8398-2bc2fab569e2</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c858ff-ac20-4efe-ba6c-ebf095beb369</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c85f53-b712-4c41-9f5c-cb70b6404ecf</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c87617-d4d7-4f5c-9a19-000954c52441</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c99eb1-5d75-4d8b-a7e7-49806961708a</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0c9dc98-4eb7-494c-8537-16ecc9552af3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ca273d-5577-4e75-9122-55b7d40f6426</loc>
    <lastmod>2024-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ca448d-5658-45e7-acb3-d053954bee6b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ca9fce-eaad-4f96-aa98-78d586aab369</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0caefe7-e21b-499b-a5a1-80ac9b068c6e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0cc589c-899d-43e5-b0b4-2ad9f8a7fcb5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0cca226-fe07-4f9d-be41-3f5460a4a881</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ccd24a-d492-4440-b9ba-79959feb48e2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0cd3264-42a3-4f24-9f46-c728fbacf048</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0cd4fd1-2c46-4bde-8477-a8684b150741</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0cdf380-de11-465c-a6da-1efa278c0226</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ce0826-5fa3-41dd-8da8-328d59879125</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ce0ae7-351c-4a8c-917d-ea9b3ca6f1d6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d00e77-a092-4829-9e7a-d024e0beda01</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d06b43-c50d-4628-b6f6-48e0a8a21d80</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d08f21-4248-498a-8a9d-d86530f6caeb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d1d0fb-25d4-4629-ac10-90ec55296f0b</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d1d1ea-f14f-4a3c-9465-448c41b8cb6d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d1dd98-c287-491b-815e-2ba6563feffe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d220a7-6a01-40c4-9601-ea447db5455c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d22533-c422-400b-9a02-3c692bd5ab38</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d2dea4-f633-46b1-bc1c-ffde6bebb9cd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d2f759-038d-40d6-aa48-b1a60662e4bc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d334fc-0cc9-4600-bcc2-298b8669f70e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d3918e-83e3-4fd9-92a5-6d7ed9f009e3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d57b3d-c416-4b28-9343-b50b18955af9</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d5ceff-e861-4acd-b0d6-e269a6b36453</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d5f881-59c9-46b5-b762-e1f6e752b985</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d6e32b-e680-4aa3-98d9-04cb5a6ede74</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d7c230-40af-4f84-9373-ba34921502d4</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d7f439-25be-4347-9c1a-696f8abc7b9f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d8849f-7c7c-45f6-8f21-2da01f7fa48f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d88d88-c983-4409-8eb6-1a1fe03cdf87</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d93e21-efd6-4464-ba56-8ea14e3368a7</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0d99f33-b7f5-4776-8ef1-5305535e250c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0da199a-2df8-4143-87d8-daafd90db269</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0dc5245-e3bd-48b1-ab92-c43803a65fbe</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0dd1ebf-1caa-48c5-9f64-6f5e683a0dc0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0dd7686-014f-4ecb-9099-3787c622069b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ddf82f-fa37-45d7-8635-d9191d600f13</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0de2084-4392-46c9-a73d-e289b6f8db8b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0de3575-8e6c-4ef7-b250-f7e049076df3</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0df31bf-b709-4817-8b10-5b40be0ed858</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0dff144-1bc8-4904-8809-73f2546792f6</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e0853c-30cf-4def-91c2-68bc079c48e0</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e330da-ef8a-4aae-b6a2-95959bea1ea6</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e40415-5ab2-4ddb-8f98-1ff50c1e770f</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e40c45-08b2-46dd-a6e4-179079fb1aff</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e40eb1-0c2f-4ff0-93df-58b2265871aa</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e4b025-a4e2-40b8-8ccb-ce54475a7c2c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e4eab2-d197-4793-8c0b-26b8804441af</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e50558-e239-4338-bdc8-f0b9845f0574</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e52eed-24ad-4d48-a35b-8d780bdba5e9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e53032-16d8-4fd1-b356-29e8c8a688db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e5f01e-f545-4e18-880e-313f5c994768</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e6c1b7-f39e-4e47-bfca-045d8a476def</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e7cc93-7c9a-4609-a712-e543b5cfa3c9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e87020-9b4c-4160-89b3-46f604701f84</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e8c0f9-a96f-4123-a99a-d6b13d88141a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e99357-bb28-4500-8075-95ecf4fa955f</loc>
    <lastmod>2023-03-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e9b4b1-8144-4cc9-bc9d-5d541b286d82</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0e9c4af-ebe8-40e2-87ef-53cff32551e6</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0eab8aa-e2c1-4f44-9610-f01dd684b262</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ead5cc-349a-4161-b234-09ed7472c07a</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0eaf4c2-3c25-4dc5-9636-fa357ffdc54d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0eb1040-78fd-4b81-a808-f9949d5e56dc</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0eb4f96-3c6a-4e1b-8584-67f6caa6b80c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ebae92-d8a6-4ddf-abb7-8ac77df28852</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ebef40-b943-4864-b831-6d34d13d2fe8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ec2f81-4bb0-404b-87b2-4f4db330388f</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ec8173-7082-427f-816c-928efcea1540</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ecbbd9-f7e9-4997-a034-eb4a535ac586</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ed4037-6bd1-42e1-a109-e7ba137013b0</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ed8bed-f727-4d27-9426-5ce6a8f8c918</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0edc865-b123-4c24-96ef-264686c635c5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ee06ae-6412-4644-883f-417cb1f27a70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f03124-641d-4e1e-8d27-3ebd1d40fd8e</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f03976-2ca7-41cb-9675-ed58ae842a40</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f0551a-125e-499e-bf49-6f0537c09d1e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f082f5-e010-4e33-ab7a-cc9ecb56e7c7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f1c9b4-b6d2-46f1-b32d-6d2bc00db319</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f1e021-5cb5-4912-8eeb-2b422525c80b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f36502-e016-43ed-abb4-264d9128d445</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f4401a-c607-4d3f-9b2b-69ddd46c2035</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f56566-751f-4793-add2-b67e64de84b7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f5e888-7adf-45ca-ac43-be6c308b91a4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f6f132-1853-40b9-842d-5cb1553c0d50</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f77cac-4d06-4341-8778-bdda647adaaf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f78ee9-d697-4ce4-bdc1-c818f79a950f</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f83766-8f1b-485f-b71f-92a286d78d5f</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f89693-5a05-4b0b-8b17-d47fc6e137aa</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f89e16-d4e7-4432-a423-3edc01f64638</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0f8ae51-4010-4e01-8313-de74c127c03b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fa5b52-e05c-4aa7-9671-a56d31232dae</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fab89b-cd94-4373-9ba8-8c1ec3f7d1db</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fc6789-a42d-4268-8acb-2c2db76a7f92</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fc67f4-68a4-4ecb-bce3-3b2c774734b4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fc93f2-13d3-4571-a29c-003ba41ca32b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fce25f-f720-4c3d-ae62-4e995b6da577</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0fedaa2-76b4-43b5-b393-453460383c64</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f0ff86a5-cbd9-4ee7-95b7-3291bdede6e9</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f100333d-d89c-4b9f-8c69-97c2f1ca6075</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1017cb5-1853-4128-b685-541d09319062</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f101b9ed-0706-4ec2-9f34-5ef025692fa4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10229ec-711a-4191-b050-1a323b569ce9</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1030d8a-4188-49cc-b101-8752b242ecc0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f103ce01-5583-454f-b6f3-50350221468d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1043796-7dff-4ba3-920a-754bb608887e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f104eed9-8929-4b0e-8331-0e8fbb6f9038</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1055373-9ec2-4a47-a973-d08542c092a2</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10567ac-74cf-42aa-8191-db350f4e4ee9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1059651-d9a4-4572-b6f0-3da84061ad9a</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f107bae4-c93f-419d-a871-b49ab001c15c</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1081ef2-69dc-4979-bfcc-18363fb3ae56</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1088dd8-589c-4b44-9013-ae0df82816c3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f109323b-2f1f-4559-aaf9-fb4f8419be60</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1096586-242c-47bf-baf1-0f845f20e3eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10a6b9d-9bed-40b4-8a1a-fcbace633252</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10a7bfe-694f-4cb4-851b-917eb4cfc5c5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10ae704-032e-48a6-9316-c0ab2da914f0</loc>
    <lastmod>2020-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10bb52e-4ea7-4f26-a110-c386a68f2632</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10c2283-6b8a-40e3-903a-a17a2f7fa07f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10cd969-c7a3-4ec4-8514-9ecdd585afae</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10d4630-367d-4853-b3a8-1c25274bfb0c</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10de549-688d-4ed8-a937-0870c075a282</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10e75d7-994d-4744-a4a2-1a9f7cbebfa2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10e8b72-c254-43e8-94c8-6346d7e173a9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10ec235-5635-425c-b414-d988c4224705</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f10fad15-4743-497b-93c5-49af361368f2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f110e006-fba2-4385-9149-bd5aabb9ec61</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1126884-0742-4439-a7b2-b10e13de0682</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f112a979-2761-4e45-8691-912a1b16aa3f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1145e87-c581-47e7-aa0b-d31cab07c6d2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1147671-7fe7-40e2-89f6-c15b66264100</loc>
    <lastmod>2024-07-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1161bfa-d27e-4b41-9edd-0c61b954c9fa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1172258-948f-49f5-a22b-0ace66dc308c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1175c95-3ad5-446c-a2fe-eecf9ef13f37</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1186b98-23f6-4675-bcb3-1ae532545856</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1187cee-ea2f-43d9-a0a0-3119d48a63e9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f118d01a-6776-4ac3-ada3-10fcc619c62e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f118da61-1eec-4f16-b8e0-0ea211646741</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f119ede0-9066-420b-bfa1-ab0570d5475b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11a212e-7609-4d37-9f8b-54aa610e5813</loc>
    <lastmod>2026-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11b54e9-4af1-4505-82d8-0fbd784ba25f</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11bc791-387a-4b5a-87aa-2c43a5c7df68</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11bf8c0-077c-4900-9254-957410acdaca</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11c7f3b-c841-45dc-97ec-d35965ebac27</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11cd361-0fd7-4be7-9afa-839b07bbc362</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11cdb99-c819-4030-9526-cc7919cbd886</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11d2a69-61c0-4fde-b975-a7651e215609</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11d7c7f-8129-449f-8f3f-c6893777d01c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11dd3e9-5537-4705-8d98-f1e94b2ebb4c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11e0c7a-ea30-4e03-bc27-6933e83d5d1f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11e5221-9918-4fc3-9f1c-1f100d1062c4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11e5ad7-3509-45fe-8fb9-24ae3625f32b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f11eeac5-9a26-4973-bc7f-2877c28702dd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1201c8e-ee47-4790-882c-9bdaff2ffd6f</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1213e3e-9629-4a0b-859c-9c0519761d94</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f121ab89-574d-4580-9c1e-adde2a7a6bc0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12512a4-1ec8-40e8-a459-233cec6526c4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1274f8c-a05a-4e8d-8181-527699317a0f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f127fd6f-1695-4b3d-ab81-77f5a8952700</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1292c3a-ad3d-48a1-9a5d-c130894709e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12a0456-f0a0-4c12-9a32-d09f4f30a3f2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12a1cf2-9cc0-42f4-8f1f-5f42c6534e37</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12b4b97-a5c9-43b1-95f0-3d3ed50c69c4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12c85b2-3c9c-4f17-83fa-30cd171d72eb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12cc97b-40c1-40c1-87cc-5341f9ab2b54</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12e10c8-3e79-4483-b602-1a989434a53e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f12f5243-81eb-4207-8566-6b074d920e08</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f130cedc-7d45-4c7c-8087-a26bdfcab3d1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1315a84-66b4-4d1c-aea2-d4f8a37579bf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1316557-2352-4d47-b10e-e60e936a7123</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1317865-b450-4402-92e7-f05191edd274</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f131ad84-a714-4da3-a42b-e4c574234e24</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f132968a-bf19-48b2-b232-26d4d67375a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f132b0fa-2333-42bb-9400-244839aad82f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13342f8-b1e5-4374-b1ef-905499eaf593</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f133944c-c65e-49f8-ad85-779f8eee1f0d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f133a7ab-0c38-446e-887a-5a103393e78b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1341586-b705-4c30-956e-6d560c86a18e</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f134fb66-53d0-4936-bec8-e4fd86f16790</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1367327-a844-4c24-b884-6021290ea29c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13860c3-730f-48b5-9e9d-07f907230004</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1392a52-4c5b-499d-aabb-f66fe47a44ff</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1398c4e-227b-4fb8-ad5b-67d61612506b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13a7418-3a91-4950-9c71-80e0dbe3acd3</loc>
    <lastmod>2025-05-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13b2ea6-afeb-447d-96fe-3db29f897a11</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13b406f-0bc2-48cc-a9e1-7f157c5cc22f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13b908c-ffc0-4793-afcb-b50fb19a853f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13bb25a-55bc-4286-a350-e077b59da636</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13ce11f-46d9-42c0-94ec-bf2840968f69</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13d0ba6-c423-4ba7-b61a-3d1423ba7aef</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13d885d-44c4-4364-9c6c-9dde92beda13</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13daec0-fbee-40ca-84e7-9fa1c5a60186</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13e015a-78be-4309-b767-861f610e5046</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13ef06d-4015-4ef7-9891-ded755a4507f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13ef8b1-b636-4c02-9d5e-92de4d6595af</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13f0262-def0-4f52-bf98-89b3d560def9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f13f078b-2ff5-4a51-8c21-67154f5f159b</loc>
    <lastmod>2026-03-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1415d63-bc8f-4753-9ef1-3029074b7b31</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f141d1be-2030-4696-9a18-746871227bb5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f141ea89-446d-4e1e-8027-a63726d13420</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1420c3e-bf2e-4522-a5a7-9a322f662656</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f142306b-bbb7-4b85-a661-f5eb2c45f381</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f142337e-bbe1-4138-804f-04a4c924d7a3</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1425e73-f46e-4b34-af6c-0e753ba030d9</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f142618f-3aca-4c7e-9fed-4abf188ddf62</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1442b71-0346-4f4c-a4d4-f7f39b3b74c6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f145f97a-c128-4d07-8929-45b62c27c5c2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f146d78a-ba2a-4c85-8fb8-eeba8b0cd437</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f146f6c1-0c7c-4f81-a22c-77caab20a9fe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1470868-4fb7-47c4-afac-32238cfb5f44</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1470dbb-44c0-42d3-b9df-a6f099d62160</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1484c7e-85c2-4d6d-971a-35e11620d6c4</loc>
    <lastmod>2019-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f149ce64-a637-4f48-bb12-2072655c95dc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14ada2f-bbeb-4af5-81e9-74db74e8a4a1</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14b0593-c9d9-4d63-85f2-614c68dd1ce9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14caca4-b519-41cc-8240-82520ad3f85f</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14d1bf9-a6c6-4075-8c6f-2018c5770232</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14d1f29-0340-43fa-944f-e45c854d9ec8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14d4a8e-13e1-469d-96e4-fdaf46c99387</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14d5bab-d447-422f-8fa4-f8ddf990ff3d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14f6b52-e8ef-4004-8d79-f9297ba84d2c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14f7a66-173d-46a6-ac3f-2d909de7edde</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f14fbddc-750c-4afe-a4da-e20f274b88d0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f150a704-53dc-4892-aca5-a1437c1c5f93</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1510eaf-aafc-4e2f-9046-4bbe9f9c0575</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f152a4f5-86b1-4e29-bb20-f27ae1ea8706</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1533ae7-8aea-4512-917e-665b262b63f8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1543883-7745-4bb9-8e17-615cf937f77d</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1547ab5-88a1-4098-94ce-fd54a652027b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1560a76-f4a7-49bc-abf0-97f7ae7fe0f5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15649de-bda4-40d3-8486-42595f545e48</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1583b17-b1da-4a1e-9591-424b172ed87b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1584456-97e0-4ff3-a895-150dd1468976</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1588762-4631-47e7-a66a-a7c2ba6a6bb2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1592fae-e6ff-4e9e-826b-fbb8743b8f5b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15abc9f-7774-4579-93e6-7a896d093ef2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15b5c89-2a2f-4bca-ac88-352977580628</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15c5a1d-e269-43f4-b04a-e47bdc10b03e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15d219f-8f58-4313-b8f0-5205be4dbfeb</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15d4f68-272e-4c3b-9a70-1876518510ae</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f15efbe9-eff9-467d-b1b0-e4602afb02b1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1605ef3-7020-4157-b329-b35d03bf124e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f160b7f5-7cdd-4f20-8dea-1d813bdb5e50</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f160f3e4-1089-453e-b398-dce36fd2d1d2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16122f6-a3cd-4d24-96de-0deca151ea4a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f161c9c4-c839-4055-8e5e-9d746850268c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1627247-7f46-4095-85fe-694f9b853c4b</loc>
    <lastmod>2023-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16276c0-69ec-4fa6-9163-1fbdc9385c8d</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f162b5fa-829f-4d11-9e6e-458cbb5dbffe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1637100-1bf4-4acf-b785-e6f015af43b0</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1637528-b424-48ab-b66e-4d28212a7a17</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1639c1a-ff29-4c29-9613-8576e2246c95</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16408ea-9e63-4de6-b0bf-294d5b1b024d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16449f5-7e2e-4f6e-9af1-78d24de0353c</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16463bb-85dd-43b3-9e56-0449518ae5ee</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f164816f-3a64-4ccd-be12-7ef692c67366</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f164a404-b70a-473f-a294-88844bdbd64f</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16529c9-f2bd-45d0-a26a-a9e0f8e9fca4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f165dfd9-02e9-4b8f-bd69-dfd133f2e21d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16641ff-62cc-4113-81cc-19726225e473</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1666ede-3c2f-455f-a528-0efc777d0ab1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f166b9cd-adb9-4794-b2f9-dc98e8075cd1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f166dcd6-2891-42ac-ab85-928b71ff1b0e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1673e97-018c-445a-b78d-5520f6f55504</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f167a643-7095-4de8-8966-7345aaf163d4</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f167c3ed-9778-4dee-91e4-451bc5ec747f</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1688a28-52bb-4ac5-96b0-7f203c5dfd32</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16890ff-5370-4134-87e7-81ade18b6277</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16af9ce-0441-4469-89e6-618aeec9b3b7</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16bcbb1-a5e3-4d29-a274-c6d7d675d4b9</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16c8bd1-da0b-4eaf-be5d-10bbe35aafb8</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16d42cb-27b4-430a-93c3-ea34918bc347</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16da88a-ab00-4c1e-a880-f44168d44a15</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16e1269-eaf8-4fad-92f4-ac9531f77eb3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16e6dd7-b0a8-4fef-9f5b-7d46077a55e7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f16f9488-d583-4cb5-9ec6-c7ec4a77db05</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1701c46-bfac-4657-a176-8ed1fd117cf0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1710eb9-bfef-44d1-b62e-faedf7e7c828</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f171240a-1434-4fe4-a412-42410b531eed</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1712e45-c002-4230-b2f3-8ad5a051ea31</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1752495-3167-4653-8017-d596613690f6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f175c5e6-3b20-47d2-a2a5-5f6b8b7eddad</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1763f1e-18b3-404d-b082-74f7829c4b04</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1774aba-9278-4408-aedc-fc4d1cc134a1</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1775218-6430-4650-a6dd-07bdee15e171</loc>
    <lastmod>2018-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17886a6-cda8-4302-8a96-41ef653a1a08</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f178ff96-fcf0-4fd9-b136-f381d3e60f6a</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f179b061-6d87-4297-99b4-97e6c5c40d94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17a18fb-118f-4597-aad6-675b1118477e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17a507e-d510-465b-ad05-b8c8fdbf32a8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17be4ea-67ed-44fc-88e6-8c52e215703c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17c573c-9220-45f9-bab6-d6a358ad0a14</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17cea47-0d1e-4bd1-9219-6485064cd806</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17d610f-4612-475c-81eb-1ff3ba353748</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17d69fd-f5d0-484d-8bd9-c81d597cc361</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17e0545-f2f9-4d27-8230-9f2f5079827f</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17e0f25-710c-4541-b34b-b615ae351877</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17e3de2-eeff-4273-9155-dd9e6abf6ae0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17ea1c8-de05-4465-9bc3-17c335acae7f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17ebd9a-4dcd-4225-9d55-216fb7391c05</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f17f539e-b7a6-4194-9535-45b10355d9ce</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18059eb-9372-477b-ad09-bb78de8de14d</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f180e1bb-9cc4-4fde-8095-a6507f2a0d77</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f181000e-7087-4cb1-ade4-7e1baaf59160</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1816c02-e1a2-4356-a7aa-4f2aed69da4d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f182c722-3ad1-4281-935f-3db914c72ae8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1860f7a-f23e-4647-846a-bf9f92e701f8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1870bca-26ae-4595-b6b0-57aadd783618</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1874d1e-5cad-4f26-9d08-94e7a1a2394a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1880d3a-3abc-44b4-9c76-93fe64421927</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f188f2d6-6731-44cc-8e5f-f0e6bd728874</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f189135b-4beb-44f9-970c-4ed220eb4631</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18953fc-599a-4711-9349-1e4622928025</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18a201a-e2ee-42f8-b4f6-8a61ca50ddfc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18b5bb1-9648-45eb-a541-3034b0c3868c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18bc80e-9477-4161-868f-797caa60dff9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18cc950-64f6-404a-a41c-474ac24a0684</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18df2ef-937a-4dbd-abac-de08bf468df5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18f5ab5-3897-44a3-a574-abcd850aedcf</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f18fd938-b10c-45bb-a7a1-2330e39ab334</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f191da7d-ccb1-4c29-b9a9-061805a75861</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1926b5e-d647-4ff5-8312-6da91ddf8221</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1939445-eb0c-4020-9752-498876ad3a71</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f193e5bf-a028-4ee7-bb5c-f78159d24ca0</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1941f1f-57ac-4cda-aeaf-152ea8e2d241</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1954b4e-4ab2-4dfc-b3df-46bbf197bcc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1967344-d9db-491e-859b-7626d0b37d7c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19821d1-04b5-415c-b577-81298988cb09</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19acd8a-d043-4ca3-9247-001b63f85ab5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19b19eb-37fd-46a7-a0c0-4f579e8f9601</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19bf402-95bc-4c98-825b-a3bb07ff4e59</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19c2464-e86f-473e-86c7-7a8552374aeb</loc>
    <lastmod>2021-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19c758b-2a80-46da-a28b-282c65a018ff</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19d2ad0-f034-44ae-a988-56210f5831ca</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19d2b51-4453-4f70-a528-3ec50107a4d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19d71cf-07e6-4b4d-b67e-78f266e25234</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f19fc607-3962-43e6-b56d-4d07d1fb46d8</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a099ee-f94d-4ca1-9744-ba526edace52</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a0a162-090b-48b8-ad9b-937028bfa04d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a0a343-631c-43af-826c-a6298ca05b96</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a1457b-5730-4e7d-b471-60d532f52ca8</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a17433-8b5f-4ee7-81ab-08106877409d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a260f9-c7d9-4665-a296-062101fcb006</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a26672-d78d-4169-88af-3ea06be93857</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a26817-ccf3-4897-bd20-3e26a72ecb93</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a3ded7-6800-4378-b128-0b607ab7afd5</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a40c04-2682-44c9-8f57-cb9857712e39</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a419e0-37bb-40b2-aaf8-a73a43fa9317</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a43bc7-843c-4ce4-91e6-437b460a7507</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a47e8e-6c70-4cfe-8eeb-ebc1f8419113</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a4ca29-459a-453e-bbc0-f1834f8260a2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a5344c-3087-4153-ab73-edccb551ea01</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a5c631-5ca9-4552-9df5-016284a7a27c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a89904-338a-4d79-8595-001eda282e0a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a95cff-88f0-4848-ae18-0de61436bf3b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1a986c0-46b3-4ca5-b6d4-5b1420af2c65</loc>
    <lastmod>2021-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ab0153-47f3-4a77-806d-0d575c6f1823</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ae2340-3200-46bb-923a-beb78cd9310b</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ae2595-1cf4-416b-bc2a-4d65c989dbb7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ae3bfe-498e-461f-b154-b8353f782949</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1aeda93-a2ef-4b2a-a9cf-05c3a451a877</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1af1e86-7d03-4463-8dd2-6c24fb6d58c6</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b060ed-9795-40ab-8085-6e6163fbd6e9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b0bc80-265d-441e-9036-3a4bf6932987</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b16e92-595d-483c-9df2-b1413f39355d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b1fde0-813b-455d-9e0d-b0b8b80aa852</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b2670e-6869-4101-8ee2-6d3e92ba9c47</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b358df-1274-47ec-b849-f5cf40f77afd</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b3d400-5ec2-41be-ab88-09021bd3bdac</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b4c8a8-b5d1-4c61-949d-bd18b280ba77</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b51e7b-1987-4576-b0c0-ad63c275e3aa</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b5e89e-5bfa-4d9c-8f41-c66c28c0a5b8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b5fb2d-e21f-4971-bc06-6ec8cd15d7e7</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b736d9-8b22-479e-be75-6a5991a22597</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b755e0-ea20-4db4-85cc-1dcf012007cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b77b7d-faba-4704-aefd-4b6d6075e9db</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b78d95-791d-409d-9fb5-def2be66c543</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b7d2d8-d27d-4b02-8c5c-607f45d1e196</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b8604d-98eb-431a-8951-79d05afe58e5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1b87b21-8d84-4f21-bba9-cb0ce3e678bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ba65b6-ad4f-481e-85c3-951be0e7daab</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ba8dcf-ab5e-4d6b-b07b-99f8180ad84b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bbc823-1242-4d97-9f19-b395a4017752</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bbd399-bd53-4903-bdc4-4473c7a697ac</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bc75d1-786a-475a-b4ac-d67354db7752</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bcbf00-7586-47f0-9299-76c52dcd75f3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bcdf02-c8b1-4d1c-9e06-a2d86cd6ef9c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bd3469-1d12-44c0-902a-49f61f2f4c2b</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bd4bbd-aee3-4aaa-a042-87519f467a6c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1be6102-32a3-40ae-a68a-94dcfe63d99a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1bf5101-7151-4ecf-b2a3-2f0dd30314a5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c05059-7c4a-410b-8d37-7a1b13aebcf4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c09b3c-9789-43ae-b671-204d1e82f97d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c16078-046f-4353-878a-584f89723a62</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c1a6dc-578f-46fa-83bc-8474bfde960e</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c1b5c0-b5b0-437b-adc9-7575a55b5acf</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c1e351-5fe8-4be8-a653-319265a80b9b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c32636-16d7-42bf-83cd-71fdace97b02</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c3c56c-469c-414a-97f5-40031bb9a3ca</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c486cb-8ade-4d0b-a6e2-9b53dce42629</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c58dbf-a161-4427-a739-81ccc4e46a6f</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c5aa6e-5550-4fec-8668-3bd1de162d36</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c600b1-f6ab-4f50-82dc-4c4c95844b6a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c65c8c-3f50-4697-9cf7-e38acdae14a4</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c7c59b-cab5-4af4-8b4f-74ef4f4ef124</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c83372-3fba-43cd-8d97-a248f9cbdf73</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c8a03c-ca67-4188-8f48-8525febd7f1e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1c8cfcc-f969-4588-a11b-eb3ad7870453</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cb334a-fbe5-4838-ba36-5f5a94c49ff6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cb7130-9df0-46d4-804c-8cda772402f0</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cba2dc-0c8d-46e9-b203-7d13b08396cc</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cbdd5f-6389-4617-9c5e-12b37e12ba44</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cc773c-bd70-4aab-a882-d2d5b58fb323</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cc9aa5-099c-404e-aa40-4b51bb831582</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cd50e4-b3ef-4d0c-ae65-ac4aaae8e383</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cd924f-08c5-420f-9c25-b50a72ff8aae</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cdd7ef-8e82-4126-9d62-9fc1055e8fa1</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1cf8220-6451-43f8-9938-56395cedb476</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d056a7-80f1-4ba8-96c8-ded503b99986</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d1ff28-26e4-4f76-8072-ac6707994e92</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d30ac2-df39-45b8-99eb-04069a09f846</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d32240-eafc-4325-a0ad-29523b336d13</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d3501f-100b-4fb3-a7b2-99521c06d870</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d3c028-1d27-4e95-b1b9-eaf124440992</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d3e3db-19ee-4039-a13d-009e05dc1a0d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d48cbd-e909-4a2f-b1f9-de28b41ef9d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d4f219-4a76-4415-823f-0bbfd4ecd41c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d50e9e-cfd9-4fd4-ad8f-39650dd46e7b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d60492-a590-4a14-a250-13a903b69ca0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d6ef62-48f6-4e6c-a1a7-48c769431205</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d6f4dd-f1b8-4570-9699-390bd9ed4578</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d7eb71-a6e4-4000-8a3f-155431d0141b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1d92d34-71cc-40d1-acc5-e8dd9f340867</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1da5a10-8581-4eb2-80a7-95caa39763db</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1db84ef-159d-422a-b892-c27cb17304bf</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1dded73-3ab0-4904-a033-290720d0c56b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1de8b61-589e-4c21-a732-f1b4e7f84d82</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1df54f9-b72c-43fa-8986-67052c3ba15a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e05ed5-dca0-4f75-9726-0626f04746a8</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e0716b-67f8-42df-aa76-ec806a314faa</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e07b5b-5a6f-46b6-9b7d-ad7768dcf03d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e102e5-c577-47b5-93f0-067b43a81110</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e13d9f-f402-4246-9b29-5f03223fd0da</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e1bd3f-baca-4dff-af6a-66c5f23bd884</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e1fc4e-0b34-4f3d-9bb3-586e99730c56</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e3c13e-ccc6-41fc-b1fd-6e89fca0f28d</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e40b0f-7e39-4e7d-8c89-251dde0ae3eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e5181c-1e13-40f9-b68c-eeb0098290eb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e6033a-fea9-4d8e-958c-0cd298a76f80</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e727f3-b515-4dd8-9fd8-6ded3ce2d18c</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e7e653-2af3-472c-abea-eecd5924aff1</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e8f90d-a46f-47b4-8a5a-f0b5838b6446</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e91de2-3a16-40d9-97d9-036078a3d42f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e96447-855a-43c3-a61c-1a7fb87e5cdd</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e9a4d5-ce58-48d4-9a82-c46d62f4331e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1e9b244-d009-46b0-a5e1-1e9d8255b318</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ea0d17-ba3b-4f60-aefe-8b178b7df133</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1eacb49-41cc-42ad-9df9-38e6c9bc71f1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1eacf70-4f85-4758-a163-f2a953935485</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ec0cde-0bf9-47ac-93e9-b9326eb1d1f4</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ec188f-2b39-45ff-91c3-bd359f941c82</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ecc2fd-b211-4f6d-baf0-fd1a2dd261b7</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1edc980-bfc4-4d75-b117-6fbe765b1455</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ee460e-a8fc-4450-a8e0-4700075b9b97</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ee4eb2-13a3-4b49-be37-f08c350a6100</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ef0704-7d9e-4ec4-bd6f-1aabd8b3ec5a</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ef1b66-6ca7-46ba-a357-3d0199f175f3</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ef6de5-a167-404b-bf21-072c4280a2f0</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f0009f-b761-4c88-bb7c-33f74f4a454c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f190fe-8eba-4258-acaa-77bde982cc50</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f22a54-1088-40e0-830e-ec81c9acf778</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f30344-e547-49f3-aab5-20ba8eb60c3f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f3524f-3247-4d57-917c-b967b4275b0f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f4c09c-183e-4ee1-94f5-288c38656f3f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f4eff7-a7b6-45f8-9795-a3a734695732</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f5243f-2296-4601-99d1-88c6bed65af1</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f54df4-a1a3-4713-bc8a-c3175f301308</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f5cb8f-ba65-4085-bc51-c0a8710fafc2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f747b8-8b19-45b9-9e03-ee6b47f9075f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f79f98-2848-4f6f-a701-76b7ade13a7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f829a2-5256-450b-93e4-f0975ad25b90</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f8a086-d57b-46dc-8ff2-c280d5f4a488</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f9ceca-9ad5-4920-ba6d-4091086b0034</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1f9f48e-b7e2-4762-bf1e-0b0705b50e17</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1fa72f6-da86-495a-9410-1dcba9a1e49d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1fb8391-020d-43c2-9d7b-71fba724c720</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1fc0ada-db8f-4f58-8a2d-dad096845ede</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1fc7c47-7931-4ca2-86ad-dd2f1bd11511</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1fe6250-5384-4ff2-8443-4fc2beddd9ab</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1fec3d7-1e04-4993-9b9c-e78326fb278e</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ff7efb-13b3-4bdf-add5-db72d31faa99</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f1ffb386-6427-4b9b-ae42-3053c10503dd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f201db03-93b5-4572-8675-687d16b07f7f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2022962-585c-44b9-be0e-898a0dcf3d40</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20256a8-9720-4d1c-ae40-676d81ee49ae</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20303bd-70fa-4292-a3b4-2b67e3e26037</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f203239f-d935-45f6-9146-6c06306d19c2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20384f7-22e8-4db3-ad2d-9f38951e6021</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f204b2ce-7086-4ee8-93cb-78249b78fc50</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f206132d-aa60-4a89-af08-be948e68b5d3</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2061a5a-a86b-4145-8254-7fd63ae842c9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2068ae8-251e-4a09-aec0-b78f3bb911c7</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2068d0a-e7f7-4259-ad56-4cbabc1b262d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20753e2-84c6-47cb-9e19-f3bf8e385e32</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2078435-eb0b-418b-87fe-431499467365</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f207ee43-ce76-4db7-80a2-8112e8f6a86b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2083955-7ec6-49e7-8b36-365d66ce10bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f208fe32-769d-4bb0-b1ae-6847fa178999</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20932f5-7340-45d5-bb60-0b9467c881e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f209f56b-2004-41b2-92ca-662970b8342f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20a45fa-43e9-406d-a6a1-c7e235ff72f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20a4776-7b51-4f66-acbc-81a17c45b314</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20a4ab9-3c72-40b7-a402-6e391d59d080</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20a7b32-f9b0-44c2-b186-ecb7099d66dd</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20bccb5-5c5d-435b-a2e5-eb6854a9ca67</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20beba2-0e08-4f4e-aea5-46edd673b1c9</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20cd0f2-9778-4000-9b2f-cf6a8a06cfc5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20cd1fe-6c56-4ec6-a2e6-197913df762f</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20cdf08-ca7e-473d-94d4-c4fa66491244</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f20d29fe-bf4b-41fc-81ad-420da9f6b2cd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f210cdc1-729b-468c-8d93-7962046c74a1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f210e7ec-baff-459e-bbf7-4afa4533af39</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21144e8-fc12-4602-84cb-0f06365a6a73</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f211dc3b-a9f9-41eb-914f-6be5d83d8e22</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f212a5a1-58ea-4618-ac46-32342626a591</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2133cfa-5ee0-49ad-bc13-dfed80f8002b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f213bd46-f5ba-4867-8160-b66106ea12e1</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f213ca2c-928b-4d9c-a3e9-d2cd2928b6d3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f215f758-3731-48c5-a6cc-409f36b90128</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2173c3c-b0b7-4d88-9252-c62f1f87dc53</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2177560-262b-4cc8-bd13-28d33e746a8c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2182248-59cf-47bb-a163-7482a4432abc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2186964-9efc-4840-b5cb-441636cb8ff0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f218a6fe-db49-4cb6-b434-7c70a8cce9ed</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2199cb8-9985-435b-a5d2-93ef3a967c8a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2199e1c-28b8-4165-bc06-9f6ded84cd80</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21a820e-40ba-4768-bb1e-b395cfa4c515</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21aa641-4ab9-48de-8ef2-2b481f61dff0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21ac1e4-3c61-4504-8b11-7b96d581be8a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21bb94f-5127-4072-89b6-ff72df0e584b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21db18c-204d-4b25-9099-fca416ca3b1a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21e7376-4a81-43e7-9946-9d77264ef0f9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21e8ea6-f067-4bad-94a1-c2482856b873</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21ebeca-fccc-4bc9-82b7-0ad0ab16a271</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21f3391-7dd4-4cd7-a83c-186568dd10dc</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f21f5a32-b679-47ba-a3c4-d5cb919d38fb</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2202d69-898a-43ee-b779-25c6f04e868a</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2209104-aacc-49d0-8820-8ac7a1afdcdf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f221f201-0916-411a-a00d-255ed01ed779</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2223a53-5770-4e5f-890a-b1bd256adec2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2238f1c-7257-4ee5-962a-6e52189b5da0</loc>
    <lastmod>2018-12-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f223cc28-b0dd-46ed-8905-d2c5a975c92c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f224baad-6ead-4b92-a71c-2df2f5e88e8d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f224d05a-c663-4d26-85a5-2800278576f5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2251083-3f8c-4c92-acf4-d21a00098fce</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22537be-f8ed-4950-8953-6d666d55f2de</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2256432-1a11-440d-b2e7-8e820ccfd36e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f226a606-80b0-4f18-86d2-77a6d0e53ba4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2277c9e-a3be-49c3-a21f-18ad54e637eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f227dcd2-2b2a-4660-8b93-adefde293e9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f227e7c4-8cfd-4e5e-bf1b-492a3c88fa0d</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f227fad1-2f5b-406b-bfc7-baabfd250bf6</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2282d52-7229-4102-bc1e-66439c47c242</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2293ffc-f208-44a4-a565-314a2bf8e67c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22b0853-20fb-43f4-acd3-e7d43802611d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22c183e-c315-4b23-b91f-50923de9d274</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22c50f4-4072-410f-a19a-a31a3d27f935</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22c8112-afe0-42c4-80e5-b1bf283f3fd6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22cb32b-c90e-4694-a72a-7bedcd2058ba</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22cba96-6a55-4dc9-b79b-e54704c225ee</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22d3e40-2fc5-4d54-ab87-948c84b179a3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22da60b-0d5b-4b01-82cc-f24a46401d8d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22dd0ad-d63c-4001-8d6c-dd5a4ad6758a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22e7b85-2a45-46a5-99ba-ecdcb38451e5</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f22ec9b8-a2df-4142-b2c8-42cd958e3d99</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23031d2-d3d3-4ccb-a5ff-6607dc1dbb4c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2312818-33c9-4c5c-9f9e-686de27a99f0</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f231ecd5-38c2-4117-9f51-dec42ed9681c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2333435-4259-43aa-b284-97bbc90882e7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f233b45c-c142-457e-b41e-3afbda2beeeb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2346986-0f04-4b07-b759-01a67606da20</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2346dde-61c0-4223-9f06-650ec0dece33</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f234b215-b337-43e6-9584-b3f3e8df854c</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23549f7-5197-49ec-b6c3-bbea09ccfe50</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2356dd8-2f08-48a4-be7c-1073c8a19e4c</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2358490-3729-4f28-a42e-5ff8496bba4a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f235d7e5-8615-4b5e-8668-cda09ebb2374</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f235e0cf-988a-4524-a7a3-495a1533d53d</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f235e106-3c55-43a0-a3e9-4365a0a9f4a9</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f235e8b0-3e9d-4184-9f14-14b6ef297a7a</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2377389-abac-4371-b3fb-c5bf7e206f02</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f237c9b7-7f56-47b3-8dcd-c25428742445</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2383d6a-07ed-4995-9e43-e0fa513e9aae</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f238b4a5-9afc-4020-8d21-b8cab0da0a62</loc>
    <lastmod>2024-12-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2393b87-c245-4d94-aa15-3099025783f2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f239e47a-68b5-4e06-9011-4df297d74021</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23b4a50-57ac-49bc-b988-4862ffe43db3</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23bc158-c3f5-40e3-ba04-4cf10bc5e8ca</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23c9908-6a7b-4232-adb7-47f3d8040f4b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23caca9-2153-447e-be50-4bcd9ffc4e12</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23eaf4b-e7db-4097-a7eb-c48d88f9fe0a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f23f034e-2fa3-4dcd-8438-73e16d572756</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24034aa-4892-4da5-85bb-ead106a1e242</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2404ac2-5e87-46fd-9c94-674577f4a78f</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f240a293-53c1-47b8-927b-d36059fcecee</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2449116-b1eb-4c04-99bd-850e6923cc05</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2461245-8128-4072-9093-0089ed5444f9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2469569-94f7-43ba-a5a6-78578cfd57c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f246ed4a-7c9f-4efc-b885-262cabd0f314</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24911d1-7a1b-4c44-88ed-dcbc4969980a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2494082-24f8-4ee4-91c4-d8b7539d9de9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f249be37-e68d-4773-96db-b7c6fca89051</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24a0ca7-c71a-4892-a615-05b54bc652de</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24abbcd-2ae2-4006-b987-9f6717bb8853</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24b62c3-7b04-463b-9878-d35c4c335ec3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24baac3-a4cc-45d4-ade4-59f7dc887be0</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24ca23f-b535-4a15-957c-70393f01f116</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24caea4-f842-4c96-967f-f70b0c51d25f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24e0c40-ee45-4496-b202-fdb0d8659daa</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f24fd0b0-c60f-46f5-8fb3-06f3a7f2afee</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2513db7-fd20-4ecb-982f-9c52d470bf9e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25184bb-28ef-4eda-9ae7-ac4afab9e767</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2549d87-9b99-4695-9695-b608ca95fb25</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2552296-1d18-4bde-a88e-91c8c457fded</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2574c9b-42fe-46e5-95f0-35c7567ef7ea</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25810b7-8caf-49a9-9668-dc8dd48672e0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25898de-5464-4c37-a879-bf3103e2105c</loc>
    <lastmod>2021-08-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f258aec9-1291-45d1-8624-22c671bf7cb9</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f258f193-8a94-41e4-af0c-c20ed6dd2292</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25910d4-e9cf-4a1c-92d1-198fd3dfd2c4</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f259392a-cf67-4ae1-8686-62ec31b49a10</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25a5dca-52c0-4320-b251-2ca46b87e3c8</loc>
    <lastmod>2023-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25ade89-9ad2-4320-ac99-8447b80835a7</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25c70ea-abd8-48b6-b1f5-13a0eb21ef06</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25d1067-80d2-4f5f-86e5-7aa2c26aab1a</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25defb9-2d9a-43d1-8a44-7cf76192e6ab</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25e0b3d-c4c3-4b74-b9d8-e5a04e9db124</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25e2f50-4266-479d-b4e2-38a7b0bfa4fe</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25e49f2-28db-4c31-b48a-346096fb0f97</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25e7c1c-3ff4-417f-b5f7-725a59f51a32</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25f1912-5f8a-4bf5-ae4b-260edf30c82d</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25fb627-721d-424f-89c7-3b332f7c9ecf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f25fc90c-21c3-4beb-b59c-8defdf06bca5</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26007e6-c5a5-496f-b8c2-a6c422676750</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26077af-79cc-433a-b866-d26bdb7899db</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2613d0a-a3c4-40ab-bada-ff287df5fa7e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2623640-7e59-4847-8ccb-ec07e60fdec5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2624b05-6ce9-4314-8ebc-b201b25dc665</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2627fc4-1ae9-4273-b537-3b8b08c470e0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2628ace-2db8-4a4b-8953-8a2f8101cbf5</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2646527-068b-491f-a666-86bc7f6127ff</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f264a67c-f1e3-4199-a602-d9b279ed53a3</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2658d2f-5c96-4c13-a17e-ebe58b71b291</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f265d052-2a54-43ad-911f-d0291157a7a1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f265ff0e-7587-45c0-9a4e-64a0b71e7510</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f266d414-2d58-41a8-9205-37a0401a145d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f267b717-552e-4b66-9822-1bc58a488270</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2681930-7bb1-44b6-8d43-6f9a2e50f2d7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26918ad-a5fc-4c81-b4b7-4c515ef08d40</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f269dd22-cca3-48be-a865-b7032dc7df59</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26a32c1-b359-49fd-9f69-ce0f03ef50cf</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26ab206-44c0-4a5a-a6cd-fdc451b2f128</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26ad37b-c669-455a-8f9b-567c12677e9f</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26ae2e6-3ffe-4327-937a-79f6c4d5187c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26b9f1a-779c-4e9a-a22b-e205737685d6</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26e6e32-b43c-4eeb-adc5-96b66bc226b1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26e7f69-b48b-4331-b338-5ee3715c4603</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26f79c7-2f5f-4d8b-9e35-ed0deac9a6f6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f26fa6ce-a195-4fc4-b689-8814b183250d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f270635a-fa76-4a39-8ccb-ec5deddd6004</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2709652-7c18-4197-ad81-f6eef5d61bd7</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f270d27f-b81a-4076-8eee-d728ccf51a98</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2712014-aa0f-4fb3-a892-3589894d2dbd</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2718655-5687-462c-8480-975981bf61fb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f271db26-dfc3-4ea8-9e37-fb8573af7049</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2724883-c2b1-4b30-be11-81514af5cc75</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27258ff-f8a7-4e94-b987-b6a1bc617a81</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2729196-d903-4348-bd8b-d984e32e84ad</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f272f6b2-ee10-41eb-8e79-fb656fd965da</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2742921-612a-42ad-abab-79a324632de7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2748f7c-762d-4f81-beb5-056aa240e399</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2750fef-f18a-464a-a51b-633759bdab56</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2753ce3-f1ad-42d2-acfc-c882a577abbf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2761fb1-aed9-46bc-afb0-9b3524278f62</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f278c70c-e368-4fda-804f-69e1d4d93179</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f278fa1c-85fb-4589-a7fa-e982dc68b47f</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f279ef33-9480-4e05-b821-0b9e8c4c22bc</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27b8c8d-7dd8-4883-a63d-69fa4c7d8c8f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27c1c3f-1999-49d5-b890-5343bf8b84ca</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27c5fa0-4889-4d75-94da-e184e1a955f4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27d052c-e1c5-4227-9fb7-c0fd13316778</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27d8d90-8923-4e86-9675-b9da6d51579f</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27e4b21-cecd-4d05-acad-6c4b971cfe3a</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27ea85f-aadc-43f3-a98c-c1f4f86bcb41</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f27fc041-44c9-458b-a426-ac6073a19950</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2800e0a-d17b-44b0-89b2-b0ddfc6e0aba</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2800f25-fab9-4bf5-be2d-38fa62b95251</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f280c141-ee72-4fc4-8294-6e6850380f84</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2813766-e1c6-4bb6-b9bb-3929a08b81e8</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28222d4-14ff-4aeb-be75-92ff683d8ff5</loc>
    <lastmod>2022-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2822dba-7be0-45cf-9132-a1633452887d</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2823ff2-80d1-4962-b81b-7e45177c5269</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f282a0a8-31a8-4355-bfa8-2fd0c20a3824</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f282a992-5104-4c46-bfe8-8fa90846d574</loc>
    <lastmod>2020-07-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2832496-fd18-4752-a883-b21a41778e19</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f283d4f4-d9b5-435a-903c-aa1b19675992</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28455e8-5d97-4c58-be95-3555cf16dae4</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2860aa5-6268-4706-9dfe-3708b239416e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f286be1e-23ce-4f23-8cd4-4f6dd161bdaa</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28782eb-1713-41c1-a4ee-1631d0ce4250</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f287fd82-4af7-413d-80bf-62fcd357d109</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f289203f-275e-4e96-834e-78ede9fe97f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2894b0a-082a-48f1-9c59-b551adf5b6cc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f289eb76-bb73-4420-951a-87b73206adda</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28ac783-a0d0-42e3-a915-ec0508afd2bd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28c1893-c33f-4a4e-b006-45cffe2e6f66</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28c27db-3df7-46c9-8c1a-3d673a0a6014</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28c5d5a-9eb4-4209-81a6-a28ac169d3a1</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28caa85-eaec-45a5-ac60-c57c5facaa25</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28cf1bb-659e-4b5f-9bc3-abe99486e2a0</loc>
    <lastmod>2025-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28d7265-ef44-44ab-95ed-7b8e19d0f7ba</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28d7933-ce72-438c-81f6-4cde9432dfc4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28daf17-6078-402a-837e-519cdb856170</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28dd848-f3bd-49b4-8dc5-7605873a642c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28e1771-3eb1-4706-ab3f-a608bc4e06d1</loc>
    <lastmod>2025-07-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f28ed053-48c5-4fce-bf85-a72449e8374e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f290e02e-1456-417f-91a2-5847fd7f7b94</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f291c015-a3e5-4920-ab52-2f04dfb0be0a</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2923f6f-7c99-4543-b9eb-426e83b9c4da</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2948027-af8c-4c6c-9b9f-7e38ccd30744</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2959eab-ae11-48fa-8c2c-228d094faf7b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f296319c-454e-4d8f-b2d6-ac25d85c3640</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29646c7-a3a2-45a5-8dcd-054d77432d23</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f296d49f-a512-40c1-b478-29ab4ea5d6fb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2972bcc-e953-4a56-9a7d-a030d67a9220</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2994dd2-e658-4430-b16c-06f9888c6091</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f299c06e-92f7-40a7-8fa9-57877e5467f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29a7a5c-0d07-4302-82bf-bef9f43b2593</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29a861d-3acd-4259-a4e9-27b8698a1288</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29c0dff-13bf-406c-87b1-a6db4334b9a1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29cbf88-dd86-4f67-8e38-45af27b021b1</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29d7d23-ab0a-4eb5-939a-d72b73643d73</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29e24ab-97b8-46fa-83e6-cf03aaaaaad5</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29e35bf-c228-421e-af75-71b56db12597</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f29fda26-48a3-445f-8f83-0b1793fa17b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a0d2fa-82ab-48be-b9b5-004b6f8a7ecc</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a2e78f-cfcc-4756-933e-3c0b745603fa</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a3b17f-2d91-4d36-81ef-e406a802f156</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a3d6bd-3551-49ae-b360-5056d7de0abb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a65f81-57cb-4290-8ba6-0727143547e1</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a6792a-66c7-4482-accb-658625a3f1ab</loc>
    <lastmod>2023-02-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a6b18e-7059-46f0-ac93-abc2624ce938</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a795b9-f25d-466a-99be-00ae8665c85c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a86528-335c-47cc-85bf-13c821491abe</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a866f8-8b55-412c-a273-24505ccca142</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a8a8fd-5ee1-4cb1-95fb-6cfe16f2f7df</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2a95d75-1f7b-4e19-a3c6-36ac19a8d0e2</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2aa92a3-47a0-45c1-9f10-be9b5fa85d1b</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ab5387-5e6c-40f7-862a-46628d0f7bf2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2abbd02-9bc6-4bb5-9339-9513620bb0a7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ac02af-13fd-4ac5-97d5-f4c585794397</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ac76f0-565e-4f84-a5ce-853f9fd408fc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ac8261-4bea-481f-81fd-3280f5d558c6</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ad09e1-4330-4fd7-ae37-4745e0211e91</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ad0ef6-2a3a-4436-b617-b5cf24d379f8</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ad17f2-de25-470f-aeb1-796e53273013</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ad1cd3-d6d9-40d8-91cb-e1b5e7d2e160</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ad42bd-c1c6-4f2c-a4cd-2f7cca86ddbe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ad6e2d-1f2d-424f-b31b-7697ef6b4417</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2adb830-8fa0-4eff-b30d-c821e115b7c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2aee05d-1f94-4575-a284-a2e8e5496160</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2af4ccb-5b1e-42cc-90b6-44810f558f5a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2af8004-5785-4d5d-a762-b33e170f8c89</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b03ef9-eeb0-43ee-8f0a-8f8aae91bdac</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b1287a-0fe3-4956-ac77-9b91f9571a20</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b1703f-6530-458d-97c1-7311ef02098d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b180dc-3082-4873-bc9e-820a70a724fc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b29cf5-7b15-4ec8-9299-5209cbe3965d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b2e8d5-b660-4d4e-b5a1-5cb2f57e8ba0</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b2ef5b-c016-479a-9ea4-57aa66571dcd</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b4c4ab-0541-4efe-a8c6-5dd4e9b255d0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b51c6d-367b-46ab-9694-6058acd4df93</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b55082-88af-4bab-8049-ff41c2825b29</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b564b8-321e-4f2d-84e3-8db7ad31c4eb</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b59464-d1fc-4d42-9749-495ab64d9914</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b5f9f6-a55b-4130-826a-103dc70d3f67</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b67c33-8bba-477d-b41e-0ba3984befc8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b68f0d-38ed-4c30-ba23-dc41f7e9503f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b6cff2-9238-4fe2-af3b-15836f404f91</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b6ec02-96c2-42ed-9df3-75fcad078eed</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b7160f-3d3a-4c74-8fd3-1500fd720a3a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b71ced-e0a8-4f4a-8ab3-a3b143455366</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b7c9f9-e444-40dc-97f6-51c42c1941f9</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b83cbd-ec2d-4394-9afa-8c53b3f6e93e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b8d867-2986-4992-bdb4-04ca90de5475</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2b96298-6289-4a60-8080-764b44adff7e</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ba18ac-f329-4d05-b0ce-e3682449996f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ba29a6-6ccb-404d-8ee2-f449a77d1c0c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ba7ab9-0ab7-4ceb-a508-69ce645907b2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2bae7a8-e3ca-4811-b809-66459546f6a8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2bbfc21-53ed-4fd7-8d84-cbd67cdb7256</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2bcc33c-3381-486e-8220-f0ad76ed87c1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2bd1f3c-dd31-4d1f-ad96-94aacfdb828c</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2bd25c5-7a3d-4283-a97b-62e52a7b7b7d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2be744a-c708-4dfc-8575-d5016c23d58f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2beebfc-9963-4edf-a717-d0c6edba9d02</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c28bb4-ca7e-431b-9bf6-2c5fd0fb318c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c28f90-5119-4dbe-bbcc-40154058ac69</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c3ebb9-8203-4884-9797-0b2f5eb03e8c</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c41794-8394-4f18-8d63-02ebbcef8d8b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c4c244-ce35-447c-9ef3-e273059faf2f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c59e7f-e4b3-4d50-be8c-d180fe2c9bfe</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c6d77a-02ae-4102-967d-926d9527bb02</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c73125-2d27-4324-9b84-1b1ce126d78e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c78999-b3b5-431c-9782-8cf230d14d50</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2c799b6-726e-4066-bb04-e93aead92525</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2cb3649-7c9c-4974-af28-e4d619c9216f</loc>
    <lastmod>2013-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2cb6356-2189-4888-9080-036a968c4eec</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2cc6b8c-a6a2-4090-aa91-279448fc94ba</loc>
    <lastmod>2024-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2cd0503-8fa7-4e69-9cb9-e4d752d4bffa</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ce038b-9b05-4b0f-b5d3-5a675d21d862</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ce8373-5bc4-472c-bc5a-a9647906b3f2</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2cea1b3-8f71-49c2-908e-fca8e837559e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ceaf5b-c162-4399-a8c4-ac258197a701</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2cf7ea7-9a59-4167-bc9a-f0ec72d41ade</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d02f17-6d08-429c-81c5-ff6d8168179f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d1e8a0-4544-4ae6-aadc-94a64e9b6a8c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d2baaf-20cb-4392-9841-d5804ec4c929</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d303e1-1889-4dbd-9f8d-5751370e0230</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d46472-f518-4b3d-88a4-5af0e02380f3</loc>
    <lastmod>2014-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d46fe3-427f-4020-8a80-553aa98bace5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d57074-6376-42a9-a7c5-c7537de8e829</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d60b0c-8873-4ff2-9da4-ccd9dc25468d</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d63fc1-4434-4bff-a2bc-bafb3b1a3116</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d660e6-e3e5-4cd7-93cf-3710d0c04af4</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d75a3b-12d6-4120-92ca-6e69177dc63e</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d7ed8f-c393-4886-bdf6-8dbef777a390</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d887db-d53b-4f05-8e7a-5c692291769f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d8f5c7-c805-4a93-bdce-43926ce9b002</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2d9a2b9-ab4d-434a-b21f-a946de33e170</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2da4aee-b13f-422b-8410-7d026b27841d</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2da8f9d-2a02-4366-861b-954de65f239b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2db1aea-6444-4b70-91a5-16cd573c0db2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2dbac5a-b4b9-471f-8184-bc7adf351078</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2dc3589-abd3-4173-8689-bb1b477b55c9</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2dccc72-528e-49aa-ac93-d0bd50131c87</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2dea634-92df-4d46-a67d-c213be257ee2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2df5e7c-29f5-4593-8ac4-e36f132aaeec</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e09cc9-6449-48ff-b065-a4d245b6d64b</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e157f8-8d54-4d7c-96e1-9752ad9fbf68</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e1906e-75b1-42ca-a044-d786d78ce1ad</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e1eafb-a6bd-4d11-a89b-35759ea23556</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e1f08f-1736-4f0a-a349-3076574b5757</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e287b5-2f39-4dd6-b571-287107018574</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e384ef-cfc1-42ed-b3b8-4f416e1035c6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e3ae69-3e03-4179-b7ae-3d6e69bdea5f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e46e3c-1862-4b75-98a0-e101d9474462</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e4a69b-dc7a-4984-a014-c4f9efbbf2c1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e56e21-1e1a-46d1-8802-be092d83690f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e59349-b848-4b5c-b6e5-2031e41502e5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e5da31-f418-436f-8a2b-b9e56d926d5a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e5e7be-b85a-4edd-b357-1d377c9cfb12</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e6c719-be4f-460e-89d4-657e6217d7ff</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e7c2fb-a60d-4137-b1d3-50d3cf89eade</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e83bbe-3d94-4db3-88dc-afdf4b38e82b</loc>
    <lastmod>2020-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e84526-7193-445b-8bcc-50ebbcf11e8d</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2e93162-38e7-4994-9992-fc2a0512b05b</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2eb5784-291a-4473-84e7-43b287d63e9e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ec1066-ac22-48c4-a03b-80a084980593</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ed0d60-fe9f-4674-978a-4204bc83e27c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ed2d8c-09d3-4111-897a-15f5740ac78f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2ee8412-7f3d-4a85-a02c-4a2a66e9d8a1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2eed239-7e44-4cea-88dc-c3ecd89dd1be</loc>
    <lastmod>2020-04-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2efa151-a334-4467-a832-5b09ca3b0bf5</loc>
    <lastmod>2024-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2eff07b-7427-4935-8f61-8036b61e3f26</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f02784-190e-440c-8622-31ecea440446</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f031be-0248-4518-baec-bcf70db17338</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f0377c-b10f-49b8-a212-c0b9d80fb973</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f07012-b675-415f-b89b-0bff48c8d7ec</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f0a7e8-fce9-45a4-9ba5-cdc915dfca46</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f18876-e505-4e96-af61-aff3fcf0b06a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f1a022-a709-4ccd-92f8-ca9a46b6cf15</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f26c0c-edfc-4176-a0bd-913fd0918948</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f2700e-2b48-4553-9e55-0f587bb18496</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f2be3c-e0b0-46cf-8965-c738f7939c2e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f2db04-fff9-4628-b4fb-8d7a2ae78a8d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f2fe35-350a-45b8-b760-17466d136c76</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f35846-b7e7-4df3-94be-0cd6c5d91776</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f35ba6-aa5a-4b88-98d3-60fad87e06f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f3f912-1167-4ac3-9b5b-bb005b57bdb2</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f420c8-2230-45c4-9e91-57b6542b95ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f431a7-4e18-48df-aaf8-f89681e16c85</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f4d4f2-d5b6-42bd-9966-7bca11997b21</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f758aa-9520-44e4-914e-7f481f7ed7a4</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2f7feec-0bd0-4220-b038-40bcf049ff86</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2fa71b0-d374-4272-9bc8-5c84d9cfe5c1</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2fe2bd0-bbc5-4b37-af4a-ce04bfad2c21</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f2fee44a-596c-485c-8668-51da15b695d6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3004c5a-5c3c-4ca0-b5bd-35e7534d3e6e</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30091b6-5c57-4ed7-8070-96375af85232</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3009c9c-0101-4a74-9bad-0c9446fb168c</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f300f65e-ad98-4134-8e69-11fa0a33298a</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30166f4-26c3-4ac7-85c4-69b901a62829</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3017ecc-f6e7-4110-8191-9ea814549b8a</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f303c3e1-089c-4774-bb2b-8e75dc53bdd5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f304dfa8-54e7-495d-bd4d-952372c691d5</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3052dbc-b3f9-4ca8-b268-5f4f86559b0f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3054da1-6754-4129-a9f8-4521b48e959e</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f306484e-e8ad-422f-9a47-8ad175c2561a</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3074468-42f3-4b0c-8c10-7126814c749f</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30779f7-4dd0-49a1-ab70-c5ecd5eb12cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f307e81f-5d0a-41dc-a50d-661358b22ccf</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30b0873-8a22-45c9-910e-e68efb55fe24</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30b6c61-ff8d-41e5-aca1-025bfac40de0</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30df326-8d31-4995-a3e4-ff722090cc75</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30dfc92-9dcb-4df8-9408-0c1a8bdad895</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30e0e21-2040-4b14-9c10-56ce006c80e1</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30f1101-b607-4b62-b516-3e9977d2f0f0</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30f43e4-c8b8-4b3f-adc6-f9d977a894bb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30f4638-e091-4c52-abf6-2e9e94126c6a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f30fb4b8-c743-4026-a007-29b01e702933</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3107d2f-1c46-4dd6-befd-684a72e6caae</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31190f5-7055-4df2-b3bd-dc797b36ff58</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f311b0c9-4103-4d95-bab1-697eabffce21</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f311dd92-774f-45c6-b781-93a3e71e8cb7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3126f8b-902b-47c7-a8fb-cb6a2c3a5d53</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3137e6c-d00f-4480-bc6e-1fb0a9ad6b9d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3138231-a537-454f-bfbd-162929f6d995</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f313ad26-27a9-4e1b-ba5a-a1d53b2ab141</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f314973b-2ff7-48b9-8a43-59ebd4ac8121</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31648bf-44d7-4003-b05c-b5ee4455fa86</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3171849-306d-4de9-b0ef-a55db07cc1de</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3173b4d-d793-4fa5-a423-6cdca083c372</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31777ba-6469-46e9-8500-63fdcb0ac1f4</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3177e1e-57e5-49d5-a924-c7dc74f00206</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3179613-169c-4675-b577-cecb9d98e80a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3186f02-fd3f-40d2-a497-c225b40ed33b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3189508-0899-4f20-8714-ff1ca649d8e4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3191d2f-aa15-425e-8667-0efe7503c0c0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f319230a-318f-485d-93ab-7923445e107a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31941ca-6540-410e-8594-a3cb4b6c4630</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31946e6-e7f9-4728-838d-4b4eb09f9fa7</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31a3c87-db6d-4a38-a435-10a3c9e2bbeb</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31c2015-16ef-4ba8-b374-010f1920e558</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31c9c22-4604-4701-af6a-c0aee6dc4bc8</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31d5a7f-fc65-4ffc-9de5-74b297b2f6de</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31d6cdc-9175-41f2-8554-a94d3a6bb3d1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31eaee5-3389-42a0-9f32-94e12c9cf659</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f31f9336-b217-4b24-82e2-86e6570d9ee5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f320b698-7f7c-4093-b7f4-62e43a26f811</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f320cad7-75cd-42fb-9336-7b463105bdda</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f321b606-be0e-4f81-a3bd-cdc156655d81</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f321c97b-4239-43ce-916d-db5d45cb764e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32249c8-5d2d-4079-95e4-eb52d5370c70</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32272c9-321a-4444-8e6f-3b91570447b5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f323401b-c062-43a6-90a7-bc72a91f0139</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3251c66-a32d-451b-98f2-e45d2a0f1899</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32560d5-ceef-4ada-8287-85ac238118aa</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f325660d-8bad-488a-8216-4f097227df5f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f325e3e3-dd42-46b2-bbe8-7bd05bd40980</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3273211-9db2-473c-9dd5-eec798777d18</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f327b362-f1c8-4ac3-924a-230d8a0f96e8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f327d41b-03ca-4498-a339-cab16de2541f</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f328bf9d-a735-4c38-b7f9-44219e5041bf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f328ffda-bbe1-4108-b83d-f8a27772e8fc</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3294e52-c3d1-4384-841a-3311efbebb55</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3299a8d-4225-44dc-8db2-8b7e58b56ab4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32a0b69-d26b-4bf7-9c57-044d0d7bbe03</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32a4ad7-87e1-4297-b172-2e8cd1343a4c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32aa2a9-7b34-4f7b-bbb1-03a0cd44376c</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32bac59-d11b-4fac-ae55-8f02c1165e01</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32ddf2c-baab-4fb1-ab15-f82a3e807ceb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32eecba-b4b8-46e4-bd08-a31fbe2b30a8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32f9504-d0d0-4aa6-92de-7b03ce6516d0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f32fc430-67ad-43fe-b745-7467976e42ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f330891b-2b50-4dd6-87a6-a4eec07400eb</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3309085-2774-4a2f-8244-a8e27357be3c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f330b8c9-f8b5-4e82-84a3-7bebe617b73b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f330cbe7-4feb-499c-8019-a3757074d97c</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33213ef-3a7e-40a5-982f-b509ea8dce81</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f332598d-dd5a-4861-8fc0-f7df6ffdbd7d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33273bb-e190-465b-a34a-6ed5bced33e2</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33351db-7bc9-4988-a1da-92860789c0c4</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f333bf0c-7484-4052-a9d9-e284cc7dc2d9</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3342547-9381-4e13-9aa6-d3ef29cd59a6</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f334334f-f079-4fae-9af2-b21b30993f79</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f334505f-f040-4aa0-9ac2-b18743367c2a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33465c1-5f54-4d90-9cc0-fb1814ea2cac</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f334ac1c-0b06-4901-84b6-a06058ec814c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33569ae-e0e0-4a44-bc6c-061e8f369833</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f335e295-03a3-4b00-9482-993002c36826</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f335f4d0-de47-4288-a0ab-f12bc94c717d</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f337d7a4-e942-46db-8cbb-869fb3ec0ffd</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33821ef-ee43-4e11-bebe-dd3eb78decf5</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33908db-9078-49fe-9869-e0e18609a940</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3391a79-2d9b-4b77-b55d-5121d1054ea3</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33974ed-1fce-4a71-a129-2a731df17cca</loc>
    <lastmod>2024-11-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f339b2cb-fdc6-4cff-8df3-880af905b0b2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33a9c92-b2d7-4940-8644-74ab62ca8bc0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33b8bd1-07b7-4e7d-8205-4d4aaff7f380</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33be4df-ef87-4bae-a79e-d519cdc0fd85</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33c3b86-b344-4d6b-8cd8-26cf2a6a156f</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33cd09d-1fb0-41f6-9280-845c55760577</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33cde0d-9c33-4131-9ee4-f726fc4e4ac4</loc>
    <lastmod>2020-05-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33dbb92-8788-4cd4-8d7e-5a926840e2c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33dfa90-c639-4702-b42a-21f1f70fbfa4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33ed2ad-7132-4dfc-b46b-51f418033e53</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33ef2c4-e297-49b3-8e56-609365092331</loc>
    <lastmod>2025-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33ef892-df51-4c99-ac87-22a9e1569de0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33f4c80-6ad5-4071-80ed-38e03e668d10</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33f7d85-70f1-44b0-affa-166b2c0e6b63</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f33fe028-1622-4389-929f-8404c00b3b42</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f340211c-a0b9-4801-8835-8e3a9952e1cf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f340a025-b68b-4889-b4ab-949d9ac2a5f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f340afc4-4531-4fcf-a62d-9ab6285cbacf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34118b6-75bc-411e-988a-ceb95e753dd4</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34207a3-c8ac-4ca3-b631-30ed50bc3fe7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3425190-08b5-47b2-8a62-46181fec3aed</loc>
    <lastmod>2023-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f342bb4c-68d9-4745-b2f6-22663ad7b7b4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3442886-f8ab-49d3-8d5d-70c4ab000eb2</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34541a3-2498-4575-8be0-9ec879a63179</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3468614-256d-4b60-91a2-3353bc5d9dd0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f346d987-eb24-4946-af6a-f42e6fe36a6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f346df97-68f6-4a18-a8f1-0506ca931b74</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f346f47a-c201-459f-9055-b13519ca4e52</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3472458-84c9-46f2-b1f8-187cec3b3fad</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34780f1-aa2e-4d69-8776-a98751755cf3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3486780-8747-4def-abe7-e946ca8150a6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f349981e-8496-4024-9895-cb2e605a55b6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34a48e8-a453-4281-8c72-ebbe8a5006f4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34a5a5e-cc0b-4d7f-9cd1-e7057fb3393a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34ab280-d271-43d8-93b9-ae4c47aa9134</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34b24b4-08a2-49cc-9137-484a50de859a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34b46f7-92df-4858-a2f4-b0e8c9379f80</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34c089a-88b6-4675-93b4-7320a078d283</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34c56a8-f337-4f95-9fa8-fb9b1c08f344</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34cb6af-f1f0-42ad-9466-6193a217c718</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34d0648-348a-4055-9045-389b75517bfd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34df4bb-6d97-427f-8bd8-eaa4c3268519</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34e4a94-9f2e-4178-ac2e-426a558f2a5e</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34ea72f-e056-4eb8-b576-8a80c6208a32</loc>
    <lastmod>2020-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34eeb00-2718-4ad4-86d0-c77d01a8bdc4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34f25c0-fc9a-4c48-b8f0-464f53138ef4</loc>
    <lastmod>2020-05-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f34fe5ac-78c6-41a9-845d-a824bb5402ea</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3507aa7-2100-4ec8-8c05-4bd01d739c4f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f350cc69-d6b0-4b57-8307-c985aba50abf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f350d362-afb5-4e9d-8793-0aa174db37d3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3527c61-855f-4e8a-b3d8-2fa0553bd207</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f352f7bf-efe9-45c3-94c6-5588657c100d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f354627b-ee7d-4286-9b63-7c7a21303e11</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f354a1b9-d80b-473d-856e-6af67d095f0d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3555cff-9dd1-4dac-8735-4796620e2e39</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f355eecf-b82f-4bbc-a2bc-295e045c351d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f356120a-a161-4beb-99e7-1d274f226c7a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f357108f-4937-47e1-a107-93ba6a767019</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f357710e-639d-4e4c-abae-196c99c9cc2b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f357b98a-fc44-48d5-a5f3-a2bdc74d4a7f</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f357ce0b-ab5a-41be-a23d-b1862ca44235</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3582757-f71d-48df-847c-225b3d54e267</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3586672-7107-4bc1-92e5-1ec5344095b0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f358fd0c-ae50-4b49-8754-94cd029dc374</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35989e5-b6cc-44d8-8775-c0fb9918ffb3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f359958a-78c0-47a1-841b-2c4a042da66c</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f359ed56-2ca0-4271-b32d-58dd47959e2d</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35a9564-9cba-40d4-ad38-3969b19a10c7</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35a9c42-46c2-435e-ae79-02060c5099a9</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35afdb1-13c6-4581-861b-e31bb2a00676</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35bb2f5-6935-4ecb-bf50-e99e4c29d35c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35ca31e-56bb-4bcc-a008-bff341d6cf22</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35cfa68-b64c-430d-9a5a-2867c20fc5d4</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35d2e67-d215-4cd1-ba30-6b842a5cb3bf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35f41e3-88c6-44ce-a6a7-bde63491b7ed</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f35fe2f1-4e0b-48b0-8737-657e2823e66c</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36006a4-a233-437f-8460-c88fa5cf11df</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f360761d-ff29-47f4-bc95-c4082fae8361</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f361423d-0a51-4ba5-8cd4-37553595d64c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f361d46a-6f19-4f11-b9c7-0632f37659f1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f361e13f-6d3d-4300-b6a3-8f1f44f3e77d</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36236a2-1109-49fc-9343-747552893ecc</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3638a76-2164-4df9-b075-6241a3ded775</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36564d1-7e59-4a52-9136-a8178a29d4b6</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36604ee-4f67-4acf-8fde-f1fb13a26974</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f366c307-f85c-4ca7-8e53-b248b06c1e17</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3685843-8cb7-47cf-8150-2376b16661eb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3692190-3ff2-4229-bb7f-a19258d5b0d3</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f369596a-ffd8-4ff2-b028-8e5f839bbe0f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36a064b-7126-4141-9bc7-13145ab17348</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36a27fd-748e-4661-a713-5e0efe981ea3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36abeca-40a3-47d1-97c1-af283363ebf1</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36b85e5-5ee3-4536-b01d-113ffd555953</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36b8939-cd05-4188-93e1-aba542500c11</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36b9296-654e-4628-a720-1ccf53b99e89</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36ba02f-6de0-489b-8e0b-44cee04274ed</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36cdb4d-1f6d-44b9-b599-dbdd80a4d891</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36d6c65-4128-4790-94eb-134a3b47c5f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36e895c-d5d4-4d63-8a0b-4ff3bdecccf0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36f8783-83b6-46a6-a187-0b3eb8d38cac</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f36fe760-6391-4008-ab30-561d7c84eb8c</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37063e4-c86f-4788-8c04-4341cf10fc5e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f373c038-3747-44f5-be93-1058a52a9247</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f374c615-de7b-44e8-8acd-e3fbb4b45493</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f375e5c0-f743-447c-a477-9c343c569578</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f376108e-f64f-4373-b097-20bcac8c643d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3788e0b-ca45-41ff-937d-fd71957c27e0</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3793be3-2395-4aaf-8edf-d396b259241b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37a6f22-9b2d-4f67-b24c-486386b77a87</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37ae42d-f32a-4e21-ab8f-4b06d1afe716</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37c50fc-f6bd-44a4-b852-7aa5012606d9</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37c79a1-b090-45ea-80ae-dc3c3b08c736</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37ec14a-7e17-4bce-94c3-4f6b389622d7</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37edad5-fb4f-4b55-8898-19040f96e7f9</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f37f66dc-972c-4c56-93f1-a1cae3f58b25</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f380720e-aced-4f55-9f96-12bcc7f0be86</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f381de54-4472-49f3-afbd-593bde43be2b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f382bf74-6541-4b4c-91fc-fbb307081d90</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3837961-3fe7-47bc-a578-85c59329e390</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f383868d-6cf6-44be-b9eb-b6a32e647afd</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3858b1f-5cf0-4d86-9a0b-7a9746f155cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3858d51-e7c4-4956-8d75-253dd9ebfee3</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f385b8e3-7ff5-412a-8867-d88c673d6483</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38688a2-a2cf-4f1b-947b-7012fc1ff62a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f386ae3e-729a-433e-8c67-19c41b388729</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f386de1b-65c3-46dd-ba49-a1707729253d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38749ff-b77f-4df2-a338-10aeb0b32464</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38759d2-8969-468b-b216-f58f3d8d687b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f389272c-ae41-4d7a-b2ba-c8ccbba60cdf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f389334c-1659-4d24-bc74-d8bdf8f4d77c</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38a869a-f84e-48aa-bf5d-741740e11d49</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38abb08-e95e-4986-a4b6-8c2c399ebaba</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38abb54-64f5-4a19-8dca-3b9980e3fd8e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38cc918-e4f0-4411-842a-3d9398f661b6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38d8cfa-f59c-4e3c-bb4f-594f1bb5febf</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38dc1ac-b9fa-49e6-b4fa-cd85d6ce1eee</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38de8fe-91b9-4fc3-87d0-8bde32ccc8ec</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38f123d-348b-42fc-8d5d-02db744c9cce</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f38fb9b9-3efd-439d-8169-f9d1a60f4915</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f390dc80-7f5c-4a9b-9d30-66d4fb119d53</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3924242-5b4e-48c7-a452-0c739c2400a2</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f392f48c-e7a0-4e19-bf69-787187998f86</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39439ba-ce11-416e-b71b-c05ddd0475d8</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3949222-4ca7-424b-9db6-5210f5921c07</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3963f40-e48e-449e-abf3-73cdb1fc604a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3968c60-cd0e-448f-9918-4b92a61a6e8d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f396ff7d-ed3f-4d50-9604-0d491f9591c1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f397fecc-c98a-4f0e-a7f9-375d2cd50f9c</loc>
    <lastmod>2025-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3991c1f-415e-4cbf-a05f-12689d4db387</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39923bd-744b-4b80-b62d-f2d4892ff77f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3999d97-f179-4b43-b603-37942cbf449b</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39b7b3c-c58b-4c58-a915-74b7181eb576</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39bc27f-9406-47f3-a267-f51632299d4a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39c8238-1883-465e-9cc6-df48070d1fb8</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39ca1e2-bc02-47fc-8c35-131a8f18abd7</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39ccd48-a656-4294-a5a1-841372e21369</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39d9b07-5374-4da6-a927-4ecaede4deaa</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39f244a-d19b-4914-af48-877f3a3da9bd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f39f9d39-f71b-480f-996d-23545dddab98</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a027c9-8099-422b-b3da-e000f8a32160</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a078ac-37fe-4133-93bf-c4309de731b3</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a1703a-031c-4a26-93ba-65a18402b09f</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a1a3b2-4807-4c9d-83f0-70cef5e05cc0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a259d7-d3b4-4500-8985-cc04eeecb529</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a299bd-40b3-460d-9924-93d6b554c35f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a34810-3922-4b00-8080-31501f965126</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a38be8-d6a1-4cee-8954-9fecab178ce6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a3ffeb-b17c-408e-82eb-28280ee97ecd</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a4350c-0c00-4d14-8f14-35a43d55df1f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a43fc7-5555-4a5e-a721-201d2115540c</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a537c4-2efa-4105-a13a-3acddf7a5f3b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a5ea9f-7b0e-4c0a-b977-7d5cebbe14f4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a64c6a-3325-4792-b953-e56431edd880</loc>
    <lastmod>2020-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a6535f-add3-49c8-af0b-e2baf0d2b64c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a671b1-91c3-4875-abdc-8f6fac74d766</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a72f70-bc7e-43e8-b719-ef03124f06e7</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a78072-2ae7-458e-b5c9-4cd1658b2515</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a8ce3f-d60a-4c45-a8e8-c76ad64a82ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a8f594-2b6e-4e12-802d-30025cfa4bc5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a91163-efc0-4119-8fe3-e4b17bdb549d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3a98d17-61ff-4009-bdcb-2ad5e19ddea7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ab2fc5-d190-480b-8fa7-ba95a978be49</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ab5e99-aa71-4e9a-a08f-06a5938dda4a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3aca599-132d-4672-95a8-68fc5811f32b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ace752-6978-4e6c-affe-084fbed79cad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3acea0e-2fb0-4e39-9e3e-d5fc96395b23</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ad8236-f203-46ee-936a-6c0a4c80f8f2</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ad8bf7-7a4d-4f86-923d-1074aae4d526</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3af16ff-73f1-4798-948a-e0cd4420c8e5</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3af74c5-aa0f-4a3f-97a4-ab2dbcd56f5c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b028d2-75a8-4109-a251-ffca34b6780b</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b05615-fa2d-419b-8395-e2d81dc2e9c3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b1797e-47ed-4655-9435-5f5b97679cf4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b1acd9-1862-440e-ae68-a9433e528caa</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b28bd8-ed32-4fdf-b5d8-7ed7ffe713b7</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b2f3e8-1d22-4559-ac7b-a2905350a75a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b50090-7bf7-439c-996b-d925cc5514bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b714e2-03d0-4c4c-b0b3-a0ae6a633438</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b73612-afec-4e51-8d09-883b83602111</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b9cb37-87dc-4172-9308-19991c325416</loc>
    <lastmod>2021-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b9f4b0-5778-44f1-bfbf-145ef8a3e182</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3b9fc6a-ee56-4f42-9c17-aee3cec17839</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ba0182-9156-4a24-8cef-ea30ed636b1a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ba09bc-91db-40a7-8461-d1e6e0a2c854</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bb2f53-9134-42bc-8725-8e3afc899c1b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bbdf1d-4183-4a17-9d5d-1529f8d96c7f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bc06df-bdd2-41d8-9aed-68a63d36b2ae</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bc3017-803f-46e2-a360-52383a7788ee</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bcaa15-a38c-4edc-8555-ec71257f3756</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bcc01a-d49e-4549-9def-74b10c36ccf0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bcc46a-4365-4169-9ff3-69cf7dcf939a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bd56d1-0733-49a8-894d-2b99e372e692</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bda760-3940-4685-bedc-ff2550fca1de</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3be1554-cebe-4e33-aa07-d92cced05a5d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bec0d5-93af-407f-80bc-879cf4984f77</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bf6807-5f15-4f99-864c-dfe23497df49</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3bfcea6-002d-4428-879d-e2a1731cbf88</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c0e72d-5c41-44d2-ae12-775dd2080f73</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c0f580-726a-406f-9264-a1779f3c286e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c2688c-15be-4ebf-af07-b09bc7092d52</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c28556-c17e-4b1a-80c1-e1274ede9cb6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c3d0c8-6e0c-40a1-831e-97e3750bd845</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c4065d-1d60-426f-bbdc-a5a25f28a18c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c4af83-3779-455b-be00-12796ccdd21e</loc>
    <lastmod>2020-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c4b5d8-2944-480c-870e-e9d11f5945d6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c4ccdf-d67e-4291-af63-73c9d69a7df8</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c554da-fa46-4be8-9c2c-6b83d0cbcd38</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c5d971-8ae1-4411-ab84-b7e1ee3779b1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c6cff8-4a77-4bb6-90d1-9c3ea0a444cc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c7fc2d-b706-4559-9abd-e60539919891</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c8d00c-81b2-4d2e-b031-2799cbf20292</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3c93d19-09a6-45ce-b964-cf6da4fdd99d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ca2a1f-b7b8-4605-aef9-f1c85fe67565</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ca3c28-9809-4cac-97a1-431e1b151a71</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ca9ba7-99f8-46bd-b312-c52785ca3b0b</loc>
    <lastmod>2020-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3cab872-3f69-420f-846a-f7bc6dbae9be</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3cbb578-fdd7-4637-ad8a-71437d42a3ff</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3cc3e46-abcd-4ae1-bfbe-01d9b147a77f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3cc511c-2680-41b0-ac56-b2805383fedd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ce0b6b-cee9-4456-869a-bc8259b72c9a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ce611f-0c8f-4cd7-9e43-4af2eac49911</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3cf57b0-5da4-475d-b44d-3463ff811b99</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d1aadc-7423-4e24-8da2-cc0fa79850c0</loc>
    <lastmod>2019-05-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d25994-50a2-4983-85cf-8f881bd11545</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d27674-38a9-438f-9d69-b05282ec291d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d2b830-0296-438b-98eb-92710e8da9a2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d558b6-a804-4a24-8e65-362109b84d43</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d59c24-8661-4620-a371-a810ae9fba21</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d60564-9ec2-4ee1-912e-520a3b350587</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d755dc-d95b-4409-a53b-b8eafb38c8db</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d791fd-431d-4104-9e0c-1c1456b7bebb</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d82306-899d-4b57-84de-b47e35ec651d</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3d96c68-7c8b-4b2c-9e02-bf491b8d2ab4</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3da1520-55f2-46b6-aa65-e98a9c76ab29</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3dab62d-f6d1-45a6-9523-500a037576e7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3dba96d-8ebd-42a2-8a83-fc52758d4d4d</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3dc4ad5-5e69-4a93-9426-b0daa08cd59c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3dcc279-2c6f-4e88-9787-4e4d2bcad26c</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3df3f41-5166-4af3-a70d-b3eb1bfe6014</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3dff08f-3b8d-430f-876b-14bf2ba46a84</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e04d74-68ec-41ed-a294-8f8d620e150f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e223d6-6322-44b0-b966-5fbb4b49eca5</loc>
    <lastmod>2021-09-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e26aac-2f2b-454d-ad59-95fb9427da96</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e2dc1a-cf81-40ca-b8c7-35ec4201d50c</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e40a1f-be6a-48dd-af42-65eb58ffa4cc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e43c3d-1cab-4d86-adb6-277dc86ecf48</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e49dbe-ff39-47c6-ad9b-bc4537878122</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e575e3-fc3d-4b64-9ecb-8b62c6f33552</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e5a821-1469-492c-9791-f8fbfbb7c015</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e5ea53-e6f0-4d57-8e87-d86e023e57f3</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e72e0d-9084-478d-ae1d-432ee8fdb496</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e83843-48d8-47b6-8980-e9d5e8ba4144</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e8fb13-62b3-4a58-851a-0013968b78b0</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e96c7c-686d-498a-beac-59380b20d7d7</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3e9beae-03cd-48c0-b92c-0bde98848b66</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3eaad09-7b39-404e-a422-88c56b14d2f6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ebf012-b28e-45ac-942d-5c728a61fe4d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ecac04-2a63-46a1-8187-15689ffec573</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3eddd0c-ff53-43c1-ba20-bfaec93190df</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f07f37-76ca-48e3-a397-22a67e5a46d7</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f0e8f9-100d-4622-a7ad-994a9e16342b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f16688-242d-4e80-92c3-163e1e6b4d66</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f32adb-0b5c-4bd9-9701-f196c897c0eb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f430ad-03a6-4d2f-b7a8-8141d0a5defd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f4444b-a8d6-4973-85b6-a949c32fb514</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f45771-60d5-4860-a20f-070007bcd551</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f4abb3-5e87-43f7-a220-4877497bff57</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f4e0bb-c7d0-4917-b54f-a28147affa5a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f4ef0c-03f8-4602-bf43-41788911eda5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f544ed-6c31-4382-ab8d-6060e2389792</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f55ee6-e3f1-4e54-a8b0-2bb059485c9b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f5a3a1-793b-4d86-8873-5719095a78f4</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f5b56b-96e9-4f8e-ad64-fae7b4905223</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f5bcab-8164-47e1-a3b4-2048324fd6f8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f620db-e070-4278-a66a-0f19bc12f1a8</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f7a8d0-74ea-4cf0-8243-9300170d9805</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f835fe-9282-4503-82f5-1a723aae8cd4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f8a869-9636-44e8-a9e4-f2cd5fde4b66</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f8b1e0-b2ef-4f5b-bf65-7f9adc20b7a2</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f9f067-4e26-4fc4-8dd2-81c6347f6129</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3f9f67c-2563-4266-ac38-03c42554a931</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fab512-a13e-44de-af75-db4f7557adb6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fad3fd-0481-4097-a145-403fb2e267f1</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fb71b5-befa-49b7-9cd2-f5885dc74d88</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fb7abe-3fa6-4fdc-943b-aa9fd63fcb5b</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fb904a-0136-4bed-810a-0a29a6dfb9e4</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fbeb19-4b31-4cbf-bf90-9446d206c587</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fbf899-3f85-40bf-805b-5efc02380c0b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fc6f24-9ab7-4870-bcbd-74e70b3a6bd8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fcb7b4-1e9a-4e72-bc89-f4d0af0b14f2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3fd3ea9-f0ed-4f19-9256-e93cf0dacf8f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3feda04-5743-460f-8fa7-f232d43e06de</loc>
    <lastmod>2025-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ff4dd9-9ad5-44a2-9465-13511f86f510</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ffa4d0-7524-470d-bb3f-83920e26ac82</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f3ffc433-5211-4e23-a9bf-878af94bb2d9</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4008bca-4db1-42bb-9e7c-e9eb933164da</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f401983c-5b3b-44cd-8fa7-a77b22c6143f</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f402996c-22aa-48e0-9173-03841524215e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f402a298-a1d1-4859-ad0f-a8e51f6fcecb</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f403c752-07dc-4ce6-8437-7490d1bc8b0c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f404ed28-0611-4f69-957b-6019820d663c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f405867b-503f-4ac5-b81c-673943451e4d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4061806-d3c5-454c-b517-0311f482b7d4</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f406c543-7baf-4da9-92e5-ed77508c1270</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f407219f-9c64-4242-870d-a507c72cf54e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4088a11-6842-41bb-bcae-19788d215fe6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f408eb2a-bef8-4a98-b6c3-3e77e4ec65a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f409e9f5-bd29-426f-8310-c496f5c3dd3d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40ac599-daf7-4db7-9791-69e035546f30</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40b6661-3195-407c-8422-ca99a39c680c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40b73a7-73a8-4d5f-9663-9c597cc3fd99</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40bb1fd-5069-4faa-bf11-a9348dea0e12</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40bb2c5-0d4d-4a8a-a136-d0fb07cd6732</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40be857-2d06-471e-a8e9-5e5a06659244</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40c0f7f-a37e-49ac-9eb0-ba574911a0d5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40c5c04-cec9-4df4-967a-07b7109dbb52</loc>
    <lastmod>2026-01-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40d0891-2a91-4e20-8f7c-a80f863bc4e5</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40d0ada-57d1-4077-a4cd-43ba6740992a</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40d3743-2ac1-474f-b16e-6aceba90f4af</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40d826d-e2e5-423f-a59e-b6d74bc8a6d8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40ea882-30c8-41e2-9f94-35ac3fadefa6</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f40fe44e-d3ad-488c-b82a-0e2a7bb9a3f2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41001ba-fa75-45d6-86b8-6c961d3e5be6</loc>
    <lastmod>2024-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4104105-43ad-432b-ba96-3bfaaf75b7fa</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f410976c-fbf1-44b1-a74b-3dab716a1ac5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f411033f-7da0-49f6-b173-72ead139e64b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4115846-f1de-4f0f-89b7-94b223862931</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41187b9-cd23-4a0f-a7c1-331bbb4b76e0</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f411ba32-b509-4b3d-b896-c044e5881d73</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4122cc3-9eb4-4519-92f1-682059099a6a</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4122df9-b6b1-4e87-8d80-c1af7f7ede06</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41294e3-0938-4e4e-a7f7-4228ca22fc5b</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f412d2a7-8258-42b1-9690-27c13f4ff5ed</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4141dc2-743b-475b-9cb7-c751188f6c3f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41442a1-1d45-4591-8bb6-86717919bff5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41609c3-871e-4b8a-87b8-0f240fc74572</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4161d6c-d3d1-432b-a34d-209ecc29c3c1</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41656d6-d673-4d26-87c4-de9dccebd7ae</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4167724-ca00-49cb-92e9-553a2471c532</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f416e96e-c17c-49fe-9587-898eb9560f4d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f417110a-368f-4e92-bd35-ba4e0dbf4d7e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41722c9-e479-4c0e-af85-5169f6493501</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f418159a-aee6-459e-9078-42e5254a6714</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f419531e-2779-4117-a343-fbd1f5470df4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f419c036-c72e-4407-b524-12cf5727f461</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f419dd37-f163-4100-9213-3594000bc334</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41a4bce-2793-43d0-995b-4a8d116af6ef</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41a7397-c5f4-4d9d-bf37-83f66331a01f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41a8760-bd2a-4938-b52b-0056ae43ba2d</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41aee3b-d2c1-44f4-a3cb-46bca509876a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41c679a-88a8-4347-a358-ad9579130780</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f41e0116-9b91-4bda-b271-cb141996309d</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4225fa7-53d4-472b-ad9d-21be249ae15c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f423ab4a-07f6-49b8-a8a2-d138afa7c012</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f423d371-1b4c-4eda-b8fc-a6c27d2b9026</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f424aa39-eb55-4851-bd3d-6a486c75471d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f424b1c2-0f04-4acd-9e17-03df9dc2aa63</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f425272d-3cfd-4a4b-b9d1-73f62b39e2f1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f425c8e6-184a-4adc-8f33-68b31c0cd8d9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f425cf1b-c242-44e8-86f1-dd1206a33b88</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4260141-2e55-4045-b5e6-f033f0e5cb1e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4262a3a-058c-4e38-abe5-add80118de4b</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4265a81-5189-478e-baf9-a686379aee94</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f426cfc0-5014-4c6a-8251-fcbbd5eca948</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4276794-9fa1-446d-9b78-3fd4bda1175b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f427c51b-35e7-4cfc-93c0-719b634cd5bc</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f427ceda-c5f0-4078-81f5-0c36ec07b44a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f428d854-175d-4a3e-a22d-906e3bbaaee4</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4296a19-5131-412d-8327-46c1357337bf</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f429fe7a-07ce-42aa-adc1-2db7cf79b1f2</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42b0146-6512-4061-9505-277dad79045b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42b81cf-fe7a-4e6c-9cb4-010ea875e148</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42c7e9f-d775-44c4-8f3b-13d82427acc8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42c7f62-dc7b-41e5-924b-3fe1dd715c84</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42cca39-25ac-4b92-91cc-b4d705cda1ad</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42e1b33-2c9d-4302-96ce-1eff8fcb873c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42ecb46-a5fc-4c73-999f-e31e50a10fb4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42ed689-fcd4-4625-bd4a-fd5c29799f1c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42f3afa-ea46-45e9-9485-06c24a434b53</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f42fe7fd-d399-4b8a-8256-8751bceed76c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43021c6-5d5a-4e82-96e3-53f89eff6234</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43031a7-fc68-499e-a780-480522895c68</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43062cb-4449-435e-a8ae-1d9b2597a040</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4310ab9-6180-4a6a-a528-3277a10ab98c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f432f575-ca75-4751-a9ce-09c47293a57b</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4339792-13c9-4e52-8c99-1f0245e3d88b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43419cb-43d4-43c6-8df4-6fe3ce7d4e2b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f434b615-6819-4b85-99a3-040850ee3df2</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4354f30-829c-4131-a1a1-afa71ed9e56a</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f435e2f5-28ab-47b0-b4d0-0fb9f06351a8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4361600-d153-431a-834f-6176c47179e7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f436b2d1-179c-4563-a799-8b5c86883cff</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f437035f-7c1f-48b5-82c1-d362595f1aa2</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f437affa-f355-4d0c-81d2-9350861bc360</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4391ad8-f0fa-4bd2-a5a2-960167bb5206</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f439dd4c-93bf-4a39-98e3-183e1d4f8eef</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43acb70-f987-4874-9cfd-58ae19a3bc35</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43adcb7-f6f2-4ca2-b136-0dc1e5078d58</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43bb926-71b0-4167-a214-7ee57394d51f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43c5420-dd11-4979-b2f1-f8398d2d746a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43c9b43-d9c1-4eca-8d2d-bd6b1453b934</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43ca652-172c-4aa2-bee6-f58bc1413a7d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43da7c0-49b9-4bec-9a9e-6df24320d56d</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f43e566f-4bb7-4489-a276-28467fbefba8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f441b695-ee91-4964-b0f9-55dc260841b1</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f441b6c8-124b-46e1-b8ab-7aa2021701dd</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f441eace-da37-430e-9fd2-5fa289adfe5f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4420418-ae90-4993-bda3-58d762632feb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4420743-a768-49c2-8217-9bd5456e1deb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4424c0b-5340-4d05-84ce-cee13880145d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44292c0-e6fc-40f0-8c78-afa5a275c69b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f442f727-98ed-4c14-93b9-6150f0aa7900</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4431ed3-aee1-4593-80e5-4ef0db91f902</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4434b57-5e44-4a25-a8f8-e9be6ecf9fa1</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4442813-f3c6-4268-a5c4-f8f2e2d15cc7</loc>
    <lastmod>2026-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4448fa3-8788-4a8e-bf23-772c03a51118</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f444f2e9-51e8-4677-a421-f087461047c7</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f446934e-6b19-4b2e-b4ca-43637e6b79a8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4473a32-6b55-4d14-a573-164c139ceeca</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4476c04-f502-4c1c-ac67-e0bc7943a2ac</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f447728c-4d4f-462d-be73-84d21b6da4ec</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f447cd5e-b2e9-4b76-b064-12aaf3a5227e</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f447dfbf-7106-4fe6-a687-90426422c259</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4480823-0e59-4c73-8f3c-5c63475558ef</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4484975-4658-4b5b-ad66-6e3cbc29fb7c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44858c5-2a62-4fd6-bd85-601678c3c6f8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f448be40-ebe6-4616-b960-54f5e669022e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f448dd4c-7ba0-4c3f-acee-329041b4e88b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44976e2-8083-478d-bab0-3bab3579def4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f449d0c3-48ac-4be7-b18f-119b8aebf4d2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44a198e-bd4c-4aeb-a814-81f3264412e0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44aa292-0259-436c-b9bf-671aac438e5f</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44bbb13-082b-4fa2-aa4d-bbc09f1a278d</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44c12c2-841f-4a57-a16e-6e65c63befd8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44d1d1a-ecc8-40d5-8630-73b3e1f33c6a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44d39a8-b84b-4c00-83e1-1108447a8d39</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44d6087-307b-479b-be27-71067fd58439</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44dc54b-9973-4700-8c59-cca2b012309d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44ebff6-1c77-4aee-8fc9-e1397496d926</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44ec082-7d4e-4fd2-959a-819b76e73508</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44f5759-6c36-4958-b0e3-56e4a28214ff</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f44f911f-0560-4373-82ea-b9cb3de5cca0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f450ad75-8787-461a-b5f4-443223fc126d</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4518f03-678c-44d1-b37f-90692069988f</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45257b4-19cc-49a7-94ab-9d6f2953b19d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f452a92e-dce1-47fb-83f0-3b2697dc8d4e</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f452d121-1f0e-4a84-91da-6c044241a262</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4532924-52e0-49c2-8c3c-f045f954315c</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4557269-6a09-41db-a68e-9672a5699556</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f455ff7e-6020-41eb-ada4-1124c618e9a3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f456087c-d2ba-4c24-aca4-b846228c5a41</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4561503-5340-449b-a079-bcd7de0e1fca</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4564e5e-b0e0-45b2-af8d-bc02251ca661</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4565ca0-d99a-492a-bd19-cf25de89883a</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4576ac3-8283-426c-9755-ec23a0be8a91</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f457bc5f-df56-4637-b306-d63a3a1d6206</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45976fd-9411-456d-be69-d4c3cdbde43c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f459de3d-eb04-438d-8d94-528e36b52d30</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f459de40-c2cc-47d0-8225-50aca0885361</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45b6aeb-2be6-4ccd-9577-0cd6469991b0</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45c6ba1-16f8-4b17-b209-96d1f2a9ae7b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45c7f84-4629-46b7-9ae2-89f1942e6a2c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45d2b44-43ae-4f7d-aedc-c7a8c9451b05</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45e6d71-e04c-49d4-9b21-96201b673dad</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f45eaebf-d869-4eac-8c61-76e8d77f965a</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4601ad1-2026-4416-949d-775d12b91976</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f460ae6d-d837-4d5a-8a8c-2087d97bb4b8</loc>
    <lastmod>2022-11-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f460f3a9-e6ad-49e6-910e-f1882f3d067d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4610e3a-cd1e-43a8-a403-d8ef1ff192fe</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f463f06e-a2ef-4953-a378-84ce62f82ba8</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4642ca4-70da-424b-a7bf-90886df197b5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f464f83a-44c0-43c0-bce2-7c47e50be063</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f465a612-218d-43c5-929a-b04f62764c2c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4675541-48ba-4e7f-a260-779eadfe71e1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f468e27d-b458-4789-b466-1bdb3b60c15f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f468f088-69d3-4897-aa21-9443edf9be10</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4692831-eea7-48e0-bcbc-fc5f126848df</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f469be32-7d55-4fea-bcae-5e6187be1ce1</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46a2a6d-6ddc-4b0d-a52e-ae0ddd23f31f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46a92b5-221d-4606-b7d1-0d6a8d849750</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46b2357-e5b8-4673-8c4f-05da54d4bc9c</loc>
    <lastmod>2021-12-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46b9563-777e-4a88-87d9-e2174dd14b23</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46d0c88-c4d6-4baf-b835-3996c5496dc5</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46d40f1-036d-4156-8a66-02d87b2d1ba9</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46eeb58-e025-4f78-b408-e30257f312fe</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f46f86a4-a46a-40cd-8e5f-f4a1514ddfef</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4705612-a617-4e5f-b312-cfe3ee8e77ca</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47242a9-0bd0-43a1-b098-9ceb271a8bcf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f473ecc6-c242-49ba-9eb4-cd58473d28ad</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4747572-6a8f-4e0f-9dde-3651f688474a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f474f6c6-458b-4c96-9b58-3685cef3fb1c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47500fa-f4ce-4111-968b-5c5c09cf5cf6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f475cefc-fedc-49b6-936e-df2d4e9942cb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4761e16-c4b6-4bca-8086-e94f44ed9224</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f477e4a3-4c93-4fc7-bfcc-67d2d830f7b6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f477ed84-9aa6-4100-8800-0f995756f1ef</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4786c76-e01f-4201-b914-eb03134ca389</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f479b736-762a-44b0-8ba6-450521a1635b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47a5293-e71b-40e4-9e63-6464599dce50</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47aa372-0e18-4886-ba46-727c46d6159d</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47acdf3-ddf4-4d4a-942b-0ae97915e688</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47bd0ba-7581-45f1-96b5-3e6fd7265a9f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47bd637-9bcd-4e76-b155-fa8990585d06</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47c0aad-ce7e-43ad-a932-d346f901dd1a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47c75ed-8326-47c1-917e-99f0dd6b5168</loc>
    <lastmod>2025-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47d35cd-d5ea-4540-aded-36c90cfdce92</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47d9234-4b13-43d1-a473-072200396e16</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47db9f6-f0ce-4b45-955a-da312bfd275b</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f47dcbda-96da-4d7a-b559-1fa28d788770</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4807191-a4c1-4bf0-8c33-2003789864aa</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4821d9a-ae89-436b-a23c-029142bcdaca</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f482f47f-bdec-4a71-8b45-e87a9689ea6a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4847a78-d5f3-4527-9eee-4c797b76a62c</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4847ad1-3f1a-456b-9247-60a4fc88a1e0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4847c89-c91e-4fbc-9e58-97dafaed1892</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f484cf21-49da-4fb3-8342-2b2d7edf2795</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4858628-4118-4ae2-97c4-13d502ef3711</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4868651-6942-4679-bd6d-185496160625</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f486b234-f821-4b62-ab6a-07f7f7c68b45</loc>
    <lastmod>2026-03-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f488c929-c5fe-4ca3-92b0-0022a4762afb</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f488ce50-4d2e-4b75-8298-1f9f4590a699</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4897427-764b-4216-b987-8445bde78bb1</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48a5a87-ed2b-45f4-9e37-a09ad5883f17</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48a7ed9-994c-463e-b2af-8de793cf30c6</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48aa4d3-bf77-4a2c-ba1d-abdf243128f7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48b7e1b-727d-4bc1-beae-3431ec955aac</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48bf177-0caf-48ff-ac2a-6dc9b368e3d7</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48d943d-eb53-4f87-a330-bad010a06eec</loc>
    <lastmod>2020-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48dfb01-81b4-4503-87ed-2955fc022dcf</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48e47cb-15c9-4fc6-a0f6-0de6cdb39176</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48ea264-0b84-403a-b6ff-6351c1d1557c</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48f6e0b-5e84-473a-a965-f1f23b69d5dc</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f48fb676-ac77-400f-828e-0297c603985b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f491a66d-1229-4a4e-943c-fa5d136b7339</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4929d27-101a-4d80-8c36-e42f9d86d27e</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4930dfe-c8bf-48ba-92d4-318f68f91622</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4934966-1eb7-43d2-b4cb-c8995ea49d0a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f493a84b-1107-43d2-9466-b14933c09472</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f493aec4-ab9d-49ab-8313-f162123fa1b4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f494e619-5214-4b10-a575-627f64dc3f99</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4955e1d-ffdf-4c15-aa83-7ba154273d6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f495f5c5-7cef-4a5d-b29f-b9751c3d1a07</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4966cd3-a7d4-4d7d-a3b0-5e3f9bc6d1a9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f496fd5f-53c7-4ff4-86f6-cee526a2f83f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f498244b-a5fe-4f06-8e1a-830e8d3bb870</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4992807-0352-418f-ada0-c9157f42aed8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4997b2b-cda6-436c-abce-447d4387e4d3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f499c8b0-2f9c-4fa0-8cf6-881a6f5efffb</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f49a769e-f41f-4907-95e1-f1897640e3c4</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f49ab20d-1b57-40b0-8cc3-593d02c5782f</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f49d8421-c9e5-4608-b361-76133d06ed2a</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f49e014d-8c7c-47ab-949e-0ada48ba1ad6</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a0131a-d6b6-4e15-9fb5-1c3f00632c63</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a05aa5-493a-436a-a25b-b231dec8bfa0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a1258a-6348-4c17-83f8-8486dea66e48</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a130cb-94f7-46d5-9aed-460c7b001fc9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a16277-0386-41ed-bb40-3ac520ad8e44</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a263af-9a9b-48af-ab83-6d818971bbf5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a2b2af-011c-40c4-a634-1985ac28c131</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a2b4f0-4ef9-483d-b18e-33083da9dcdf</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a2c7fe-a18a-473b-be3a-6a863271fafe</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a3211f-789c-4eae-aee8-9caeb186e33a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a33609-d394-47ee-befe-4ab7b9539fd9</loc>
    <lastmod>2024-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a3892e-859d-478b-938d-5058d29a4bca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a4e6ff-06e4-4a50-9bc3-e9186103214f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a5c09c-06dd-4b6f-b188-369a1198647e</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a63de3-ceb7-45cf-bd66-6b08d198a013</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a63f55-db79-4a43-a1a8-ed196ccda9bb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a6559c-156b-4a43-b101-e3dc2c6b75cd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a79bb0-41d8-42dd-9ad7-39deaa100e84</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a7cccd-c026-4895-8eac-31c3820877df</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4a961b2-d525-4e3c-abcc-86fc4fd0dce5</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ab0c78-248a-4736-a112-6c6c64097abe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ac1295-722f-4b41-8e7e-8ba436efc605</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ad0a8c-6d7d-466d-9851-9bcbb6ed20ea</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ae4da4-9343-4111-9be3-46c6063e6b4d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4aea9a7-9c77-4f09-890d-d80eb6d22465</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b09ebc-9274-4124-8ebd-5030e63ecfd1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b17fda-5161-43fd-ba0f-cd4fabe4b090</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b25d60-ddb7-4c20-ab84-f5c1c757d404</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b27839-16ba-40d3-a346-af4901cbbd36</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b31240-f466-4c01-b77f-ccb7685fd1bb</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b35f32-1c75-4cfb-b6c1-a321bf98c938</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b38cfe-2494-4e0d-8b80-6399f4e59004</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b3b234-b756-4cc3-b6cf-aafaffc319a7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b5cc25-e3f7-4e82-ab88-5ab4b184714a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b648de-e28a-445d-9213-307759263399</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b73818-7208-419e-bc04-e8bb688eca1a</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b7defe-10e0-41fc-8350-c04ab3316fc1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b7e299-13a0-41ab-a492-f81d64d8ff1c</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b80440-9e2d-40b9-9682-3f8ddcc9984e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4b9d386-139d-4f15-9dd2-7aa8d0e004a5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ba262b-0517-44e5-8919-6a738e156a94</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ba3f8c-2436-41f7-b526-958d70f98b13</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bbcfe7-125c-47c6-a703-12b8e14cc17b</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bc370f-43ae-41fc-9c08-abdcce1d4d62</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bd32ea-50a2-449e-bcc5-e7457a423c83</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bddf3a-56f8-4815-81d1-828f476887f7</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bf467c-fa86-4aa4-a9fc-e42b9fed5979</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bf7eaf-5c12-4eea-96fa-4d4a30aa248f</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bf8dd7-011b-42a5-97fa-6472a0457361</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4bff7e7-e90f-4cdf-856b-935b227e94e4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c04f40-f5d2-4417-9e0f-eb1634a4eea1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c209ea-0f28-4474-b6ec-2c6f9ab36bab</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c2b560-597b-42a8-bc54-7e0107c45258</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c2d810-dcf3-4b6b-bc85-9feeedb18f6a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c2dc33-73ec-43d2-85d8-f041054f2aba</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c311f9-3f11-4af8-9e0f-e34b8e7eb4cb</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c31882-c9a6-4c3c-920e-8f1a95fca6cd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c4f6e6-e674-4c9f-8b8c-0f4ad302894b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c608e8-f94f-4df7-a11d-ae1f1df6cce9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c6155d-ab2c-4854-a63c-cdd46aebefb0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c74e32-29c3-49ef-8a59-88b85db7551a</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c76120-fda6-4712-ba59-63f9fd1b14f5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c78591-7f31-410a-8de5-33b7848b6d6c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c8adaa-d0e8-43a9-9b0e-3104d87c93ac</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c8df48-35f7-4834-9c00-ebe65c55681a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c924a6-bebf-4c63-b4c8-bf32adb93e58</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4c98265-7de1-405b-ab72-f60655c8779e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ca16e5-55fb-4535-8a85-327a03667753</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4cad1fa-b784-412c-9481-101c94815b5a</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4cbbd34-12bc-4704-bbf4-adc2b1a9e5c1</loc>
    <lastmod>2025-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4cbc6b3-6fc5-474d-9790-6737fd0d4280</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ccb58c-437d-41f3-bf3d-8daf12a33236</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4cd0e98-ceba-4a53-9731-10578882bbb0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ce8a34-047f-4ef1-984b-1179d1170ae3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ceb189-73f8-4160-a5c7-34c66e658a6a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d01407-fd40-4288-a259-e765dcca6b6a</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d02886-8672-4df8-8e69-6b6d5f8dc5e8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d0c11e-ed3e-4c0d-8339-7c8796417cef</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d0e12e-f35f-48c0-a1d9-e5df605b85a4</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d10692-b006-43ba-8b38-f79f9f20a1f0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d1202d-a091-4989-b8e4-1ce23dc3695c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d18483-52ca-4254-9cae-5f3ea12291d0</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d24c09-d9aa-4974-95f5-219dc187c3f1</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d322f6-e8dc-4e07-89e5-42e03286d1fe</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d34450-54be-49ee-9e49-e1b4545bc3a2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d45df3-b48b-4985-9744-3a29af2e2be2</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d678a2-13fe-443f-9a33-80d0f334bf6f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d69b45-6b14-47be-a90e-a35b4e65b47a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d6a410-2bcb-4d64-945b-c38a139bec36</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d73ebf-61cf-4d6a-8789-b2c513740ab2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d7d8da-963a-4abc-97fa-29db5b421d1f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4d94597-e4f1-4525-8efe-65c7c72371b4</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4da0654-e2ac-487b-a27f-da5e27b29786</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4da2f6b-b863-4276-988a-f8ffa7ab92d1</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4da3e1b-5ca9-4ea6-8a5c-97b26933a6f5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4dbb841-8aa0-42f6-966d-d958ab697fdc</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4dcd8cd-a9ae-41fd-80c9-169e7661671e</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4dd8013-a00d-4b38-9834-f490362a0c32</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4dd8e81-8098-4b4f-bbdc-c43b1fa5bc18</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4de0f4f-9953-4cb0-a23b-b90ffbf00b89</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4de78b8-3e90-42a6-82b7-702f2433b8f3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4df39cd-ebc3-4fda-b8a0-580545877128</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4df6573-ff90-4158-8d15-f6910bf3b5c2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4df6913-a5a9-4f01-921c-cbcd324385d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4df958c-4d51-42a5-8ae7-a110063aaba2</loc>
    <lastmod>2024-08-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e04094-6063-46a0-bf37-ef05f1f690b7</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e2b9ed-fe5a-44d9-9638-af2637543ab8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e3a911-5ef9-4716-900e-da5d7a636aef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e3b6e4-3918-4a81-9321-6076ac26499d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e3bcb1-f080-46cc-b4da-9f32102cdc2c</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e3be78-3b7b-4e66-b88a-48416d35a587</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e47c19-53f9-461a-a44b-5db30a7b2b36</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e48bc4-b470-4bd3-a77d-ed0aeee4f228</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e54e53-4da6-4b08-8215-20a51271cd34</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e77824-9ac5-474b-ad97-73acdd018e78</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e8bac6-7950-4f1b-985a-d894ef14f51f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e8bc9f-b425-4978-84eb-2924d7fbb173</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4e9e266-b0fd-44b3-afde-f2f5ce254ed5</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ea3760-8a19-4a75-b007-9673af7f5ded</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ea6afc-3f15-43b2-a64c-f860301d65dc</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ecaa31-4a79-472f-9036-fd7df27455b4</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ecc87b-d817-4ae9-85b5-b457adf5ce92</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4eecad4-c887-48ef-9802-b716eb219e5b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4ef67af-611e-4241-98c3-68d2ca26f593</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f0773d-a55e-44c7-a35a-891a92f407ca</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f29220-14b0-4a00-98da-72760f02ecf6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f35612-a2b1-4230-bfff-dd717e972b0c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f47320-99c3-4eb0-b185-5842c2e30b47</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f4e0e4-a6d8-4ee1-922d-60ccaf0b1a44</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f56869-d0f4-4132-a3b9-2e961a097ad0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f5a93e-91f6-4d88-92a6-7dbed4d3626d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f6905c-0a3b-41e4-9efd-0437be410dbf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f7069e-49b9-4954-b8f4-01ed31bd72f3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f73b9b-28db-4089-8cf3-80a1132cc923</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f86124-b72b-4391-a08d-03b42d12f6e0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f90524-1607-4c3b-864e-bd9e206ccefa</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4f9de89-0ab4-4e56-9b36-36c5e7531197</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4fad0d6-7269-4efd-bb34-a5d95fbac142</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4fae87c-eafe-4930-98b4-8dca6b67ba4b</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4fd1556-bbd5-4c23-979e-e68edbce2cd0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f4fe354c-f134-4d52-a5e9-8f6d3b197418</loc>
    <lastmod>2022-11-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5000029-6eab-4b16-9173-446686c97086</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5000a86-ad0b-43b9-a614-9a491dda63c6</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5007159-b486-4d64-ba93-55c6091b4d11</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5017866-8b70-4637-a222-94ef215eccba</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5018fbb-74ad-4886-904f-3b5180f6d71f</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f501bf8c-732b-44b0-9255-68656e38f36c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5026013-3c34-4fbc-bee3-de209a31491d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f503d888-dc45-41cb-b35c-1fce2f9cd464</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5052e9d-b566-4d3c-9706-d6ec3d08f755</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f505b39f-3aeb-4d31-9854-2cdc12282cbc</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50741fb-620e-4efb-b451-aa551d84a01e</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5074842-6b74-4d9b-8d28-1eb2c2bee688</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5076359-9875-4c0e-b9e2-543308be3c68</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f507afa5-a2dd-47d6-98da-b77cfaccfaa5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f507fb40-0976-46e9-8074-00385994bfc7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5088b0a-5db1-4a30-9f66-718b79c0ce46</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5092165-91fc-4068-8c95-48dea9664e8e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50b1516-2c89-4275-8e66-0c673b70feb9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50ca010-24b6-4bf7-ba84-9a426574220b</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50cd5bf-529d-4e30-af8f-35c05e2c847f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50d3101-7ef6-4d3f-90bf-119aa20aa38f</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50e07a6-0246-467b-92e8-1e8490e44b02</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50ebb41-63c0-4325-8fc5-b487f5fde111</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50ec560-9729-42f7-8435-f0feeaf8fd81</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50f263c-d64e-48b4-b103-03bbdabfbd02</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50f3471-16eb-4057-b301-11a3869603bc</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50f3c08-0ecf-4b90-a4c3-2dc7e5e85afe</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f50fde21-377f-4ac3-883f-c46aeaf553df</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5103490-fbf2-4c64-beb0-181f91c97b7f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5103c9d-df51-4192-8e7f-05655eb2f915</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5109436-bc1d-4f6b-aeb9-7445bbb56b1a</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5114aba-b6a1-47e7-b7b9-f688c77f6e5f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51182fa-732d-436b-af29-15c8d908a9e2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f511eb3c-595f-4cac-ab01-0c0a8dff0e31</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f512231f-330b-4525-9570-a8395a4cbf2c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5138666-b568-4e53-95cb-87b67224b031</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5159e9a-72c1-44c1-898e-3219c0187bda</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5165ae2-83ee-4073-91a9-24fb73478b32</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5169767-2e5e-4b04-a566-7c7a9c298864</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f516da43-29ac-4d90-8eca-6e449ac8f51c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f517d859-1121-49f8-b8c3-16fd162ee369</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f518a966-0a01-4c95-b1aa-b0549d454dbb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f519282c-ffb6-4665-b87f-6556ed844f73</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f519fd07-cffc-4e5b-bf9d-944a55e1aaea</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51a8b68-bdb6-477f-befd-74c7e5d3d6e1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51ab04c-8f54-4c6a-a504-17e5147be60d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51abe24-7764-4d42-a377-292a3bf110d5</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51b2413-47b7-4111-8bcb-e3a79eefe40a</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51b9d7b-9fe6-4d25-a8be-d3d125e5926f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f51dd2b8-a733-4139-8407-20ca1c8ce076</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f520830b-fcdb-4c07-9036-929ff8e7d21c</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f520be14-16eb-4e35-9a2a-8b249df06b0d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f520f3ba-26ff-4ac0-9a0f-11f3a3bfaa83</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f522b410-75cc-4e6c-8901-9c33dc044f28</loc>
    <lastmod>2025-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f522bf46-e2e9-4c5f-b1c0-46785c531b3f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5232510-914b-4a97-bb55-dbdd6f49b977</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5236510-a267-44e7-bacd-bb79e27b2eb1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f523d949-d90a-4b6f-978c-4f93cb92930c</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f523fb44-5acb-4ab1-8b40-56423c090965</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f523fbe5-7eaa-43e7-969c-0c070dbca6da</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52444a6-25f2-44d4-afc3-2517d2476a2c</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f524ef76-39c1-4923-9dd0-697670f829a6</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f524f3fa-bbe0-46e3-a70d-98fa545ee54d</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5264cc7-43ba-4408-80aa-60564c3a8a82</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f526afe2-e081-4be5-83e5-5340ff822f08</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5276a3c-432d-4afa-a8a7-edfbaeebf7be</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52779b6-9d14-4b0c-b6b3-fed2985df599</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5292d71-25da-4a7b-9176-a6a751240bf8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5295cc8-7f08-4cd0-8208-59762ba48ce4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f529eec9-90c0-4281-81de-14565a982697</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f529fa9c-e747-4aed-8e26-4e3f84589b35</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52a6d49-1434-486a-adc7-e306be81ad55</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52a7c66-a918-42d5-9112-670bebed5523</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52aae34-13b4-45c6-bc10-794a477cd58f</loc>
    <lastmod>2020-08-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52af332-cd04-4d02-aae0-59426d341343</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52b66e6-3c68-4c3e-bb92-346a408c1e82</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52b92ed-f708-45d9-bd86-445969df244e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52bd5c5-e168-4231-a4e9-6c171f62757c</loc>
    <lastmod>2020-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52c09b0-98d8-4073-ad00-e5c4dcaf53ac</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52c50ee-9449-47b4-aa01-3e61ad533198</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52df715-cbf7-4202-aa57-1a8b46cdeeab</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52f8110-728b-48ca-9df5-6642f2ad95be</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52f8e7f-308f-43a4-a2d4-2d0ba35feaaf</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52fbfb6-bc0a-4886-ba63-96107f6983a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f52fd1a1-304c-44a0-91a3-2da46bbac202</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f530ba6d-6e8a-4ae6-bbb1-3077a77d78ef</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5310a54-27e8-432f-82a0-949d7af4c93c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5317678-64de-4a61-aa3d-be9ed5baf380</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5317c87-de36-4fd7-81a7-921aacb21d9f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5319d2c-35fd-41f1-97cc-9a690907348e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f531e083-967c-4e68-87b6-621b73ad2fd8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f532dda4-25b3-4918-87c8-0584ddb8914c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5335660-e863-442e-9e17-4bc87a5e2821</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f533f290-3d92-4c25-b18b-ce92f5b8e397</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f534fe1f-2944-421a-bd43-c1b64e2e6504</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5358f2b-fc4c-4d30-afcf-3f3d3dd68c58</loc>
    <lastmod>2026-03-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5362a71-dc5d-41c7-96ce-e02c010230b9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f536387d-8bd4-45c1-90bd-06450286b3bf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5366747-0d18-4ebb-8605-c5d3b5697f66</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53668d1-b1a3-4be3-9d12-e9d071e4b12b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5382532-6663-4ceb-96ac-596868560f77</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f538cb38-f4ee-4e15-896d-0f257c759fd8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f538d17f-1d37-4c22-8154-7d28131a8d76</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f538d8b4-70f0-457a-a61c-a60d01f26565</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5393c09-8f36-442d-b523-a23974c33cc4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53949b0-f131-48e2-b99d-329c7bed5277</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f539a02f-0a86-4124-b8bb-4280bffac79c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53be07f-72ae-4481-a553-db93f7f8029f</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53befe6-5957-4c18-88fd-694dd2befe15</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53c4260-9a61-46aa-bd4d-563d6b47550e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53c4faa-a51d-47f6-92bf-6b02616b1656</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53cdbd5-ad53-4bb4-9eee-0e77c8a7e0b4</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53d14c5-61bf-4269-9b80-6bea462db75a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53d153f-9861-456b-bcaa-e9a5720925cd</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53eee21-dead-4e83-b387-3b9ac5659305</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53f1f56-1264-42ac-a72d-a138bfd3f149</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f53f8939-d6cc-4e91-8cb8-a454d80b40ff</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5400c87-9017-4093-aba9-9c4b62f10aa3</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54012f1-d009-4a10-992d-fa06d8ce016a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f540bd5b-1258-4ead-ab49-8a2dcc404ac3</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f541457d-f567-4206-b54a-343caff853b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5415b9c-e36b-49ad-adcb-65082ca2c68e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5423327-db31-4f41-9d22-5c8c3da25105</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f542855e-9ccd-4e7e-b0b9-b631496b30af</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5429d62-f3a9-4ffe-b6be-1c01589a6689</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5435fa1-efe9-47f0-9f12-1e9003b3781b</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f543d68e-44a4-48ef-b98b-54a561d547c2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f545bbf2-c375-4f67-bbed-9a1ce9221ec4</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5461ffa-25da-4034-9b14-aaf8c0474b49</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5471119-f2f3-4e95-8586-23d1e95a7097</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54730ee-c23b-470b-867e-825917c561d0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5486ca0-5559-44aa-9cfe-02749e1ff430</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f548af41-eec0-4cb0-a3fe-6de23679dab6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54af594-180b-453a-99e9-204c85c02402</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54bcf73-c683-499b-a7f3-2d5e67708959</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54ca42a-9d1d-4f96-ab9c-a7d1efbf4298</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54d2914-42ce-4598-af71-b0b79bec3e15</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54d978c-17b3-401e-ac14-7a29fc7b7159</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54d9f6a-33fb-4b78-8725-5fa5f42b7d3c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54e324c-2475-44d5-923a-ed74f1327052</loc>
    <lastmod>2024-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54e8c55-da98-4f23-8394-628f069e8560</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f54f007d-1567-4dc9-a1af-d7c9ed1ad6d0</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5506065-a6dd-481a-bc3e-22383cecadc7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5519629-d957-4a2b-ade6-16a1045c9b82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f551cfb7-16e0-4339-9dfa-b49ca0cc9a6b</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5522153-5a87-4070-a010-9a3dccdb0415</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5529490-9228-47c2-8258-dd3c99f09a15</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f552d0da-b3fd-4045-9319-f759a694b43a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5535456-ab1a-4c3a-af13-efb1955f8dee</loc>
    <lastmod>2022-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5539996-16e7-4952-af85-27c94ef928c0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f553fcc6-3984-482b-970d-9b5d3799a80e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f554e61f-54b3-4ddf-9e11-171396ed0633</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5553653-9a4b-4e9a-a203-6c33a29db841</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5559b4b-afc5-4fed-b45f-7e4bbcbd8e48</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f555fda3-0b82-4b16-95cf-60c3048d0c73</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5564da4-776c-4250-aebc-0c8f9d60967f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f557d989-ecdb-4a92-ab1c-394f59d3bddc</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55878d9-d30e-42ef-95ad-99a21faec06d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5590f2f-00d4-44b9-a690-5d0aff356b5d</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5598a87-b0dd-4117-892a-e69fc3481786</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55a7ef4-7f95-46eb-867a-237b33737ec3</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55af0f6-5d6c-4196-96ea-bf88022d60c0</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55b0371-efe9-4270-9a7a-9aa6e4e1bb2c</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55b8b19-275c-4b09-bf9d-8e846437bdcf</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55bfbe6-de57-4e40-828f-1673ca96255e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55d9720-58f8-417a-b52d-fd42303def5e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55de6d5-7cfa-4d06-8b14-5403b5fcedce</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55e05f8-932b-43ac-9bb7-caaca7245c01</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55efe3d-56a2-49af-ba94-8aa99d49c9ca</loc>
    <lastmod>2022-09-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f55fa77a-4f48-4cab-880e-50ceb6083d86</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5603ba4-0586-4fcc-b27f-9c70c78f18a4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56082c0-d547-41a8-ab13-12847f169f03</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5613d73-8593-4d48-969d-176ce4678790</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f561aa3f-9ac3-46f5-84a6-6f412bc16adf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5622d2f-d4cf-4eee-8898-1d6a391e09ac</loc>
    <lastmod>2024-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f562b37b-b89f-4b8f-be52-f6db00241eca</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5657174-0b03-4a27-801f-b6b181cb1fb4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56594ad-3580-428d-b700-8de4d0dcae02</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f567101d-05e9-4a83-a605-84b4de27eca6</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f567399d-d65a-478e-91ae-428ad06f3059</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5686bd4-cc6b-4670-a512-50fc08d5a8ad</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5687005-61f1-4f6a-bd93-f379f40f3408</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5693946-65cc-4211-bbe2-ca8d4cdb0771</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f569711d-0e18-4ffd-a4c6-9013fad5e9d1</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56b4e54-8c15-49d7-9b55-3509a693eab5</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56be98f-7b83-4d3a-8f4d-7ddc5db5827d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56c49e1-6bed-4d36-ae8e-1ce2a9ffa414</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56d580f-aa5e-4458-9496-a14cd05e5a4b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56d8693-7dbc-4a53-9696-8a943f473668</loc>
    <lastmod>2026-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56dc1c2-ac3e-4c9d-949c-a7ac8c0ac427</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56e32d5-cdc5-47b1-bfbd-3e8109be4ff5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56e5c03-a190-4e1b-bb4e-c7479f027a3d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f56f8fc8-546a-4c08-98ff-94e969d200b9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5701067-449a-49e1-b960-7ed4406da2ea</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5706392-60f4-4ce0-9fd2-d779221f498a</loc>
    <lastmod>2022-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f570b1de-98ba-4099-a611-e3ded0d70d33</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5710c1f-6e9f-474e-87df-7eb751dad2fe</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57133d9-a89c-48b8-810a-e02c971f4f4d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5715b6f-00e0-4123-af75-3335c7e4f349</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5723caf-4055-4c76-9708-ae9708700080</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5735a0a-7dc3-4637-a372-035775de8603</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5752e05-cd50-4fb0-87af-1d2cd3ab8d37</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5755726-50ac-4f29-aa33-50e1c37a29ac</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f575ce7b-de88-4625-b416-f73426f34af2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5762450-f9d8-470d-952c-744a06a6e601</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57750a5-2d7a-4ac2-b4f6-2ecd7c9a12cb</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f578d01a-c25e-4599-920b-9f25a3307e88</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f578df77-d7fb-4931-a09b-df0f8361c67e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f579695d-1f3d-4582-9db7-6c3ed6aca817</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57a5a61-f52d-42d9-9c95-6e404055e9dc</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57ad3af-9405-41d5-a551-8373de70df3a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57ba093-3eb9-4bee-8a32-14979c79f09d</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57c8dd1-f396-4371-b337-e4349898b670</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57cc394-e28d-4c29-965f-ce948d0b044b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57d0d05-adbe-4b42-ae8a-cdaebee8300d</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57d8511-b1a0-4207-8796-4ec17b7bc3c0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57dbeed-4e39-4831-a5c6-9494ee20980b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57dda8b-b5a1-4b11-99fc-b8e578db8845</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57e13b1-4525-4212-9fc4-3c1aca5db06c</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57f22a8-f94f-47d0-830e-4e86d3b11f69</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57f4cd7-2216-4cf5-8f93-f6be99d2855d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57f5499-655d-4f86-be10-37e151ca68c6</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f57ffc31-459d-49b9-a135-0ba72920c0c8</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5807043-9bdc-4fae-b960-a25becf08ba8</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f580900c-fdc1-4209-af18-ede78e7393b3</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f580a295-f9cb-4d9f-ba21-c912ce99654d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f580d81d-138c-4948-a43d-0aaf142bbae8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5813ba8-9d40-420d-b9b4-d8f4df8fea9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5828a25-c7bf-401d-bafb-b1bf6332969c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f582bbdd-f205-4244-b160-f13496da3b14</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58362a3-4727-4f93-beb4-d0a47ae2fac0</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f583c7d7-17c2-49dc-9443-bc7014c6be17</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5844e2f-33e3-4e79-b79c-006240d29a9f</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58535eb-175e-4061-84fe-5f942997a59a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5864e1d-56f9-4480-8a01-abd92c39e2f7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f587995f-5a6a-445d-b23f-94c86fe13f10</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5885739-e6f8-476c-b301-db4010e4e1b5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f588b326-dd46-40ba-9d35-d3dd3253c6fd</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f589f313-709d-4b71-b875-bee4ce5af5e3</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58a1542-009f-42d1-8bba-44253f231115</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58aa2f7-6578-42d3-9222-df31423112f6</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58b50a9-68ec-425e-8643-da6611b5b578</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58c79f3-d921-45a4-bb66-3d81deaaf1f2</loc>
    <lastmod>2024-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58da72e-68ef-4bde-a8ce-e6bb7fca9593</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58e96ff-0bde-46b4-a1cb-83edcc67d5eb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58ef1fa-f557-431f-9f4e-04e0ff529cfc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58f9773-d7c2-4667-882c-578aef398a00</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f58fb301-b70d-4d5b-bcc9-bfe00204a17f</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f591181f-980a-49c6-9b71-32bce32eed49</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f591a72b-eb91-4405-890d-7001fe3d512c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f591b02e-1934-4e09-84ce-1bb227d5cbfa</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f592423a-2cfb-4589-a24e-aa1cb1b7de45</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f593887e-6db7-4ae5-9b30-57036a2d1976</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5940e11-7417-4ec5-8ff6-be88dcf8810f</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f594723b-23b4-454e-9827-ef1506a6b92c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f594f1a0-b301-463d-b184-74a92a3df432</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5961953-1964-41de-8236-c17199658229</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5969c28-4744-4841-8651-39f7aab53835</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f596a7b9-2f7b-47bc-a235-98a5fe0244fe</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f597cfad-27ce-46d6-afcc-9df811c21f70</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f597e118-e781-484f-b26a-f8ca4f63f0a2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f597f6c9-6cdf-4db0-936a-041799c8fc1b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5990e71-781d-464c-94c8-9d19a5dbd8fa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5997df1-fb93-4799-a00e-72adf4e9b111</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59b19bd-89ce-4676-bf2f-d5ae8ea13cfa</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59b3c42-59d5-4f49-b4e7-42dad26d4056</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59c2684-8946-43d4-b717-887ebda20ced</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59ddee2-2f93-4a3e-b679-b1db19a73af0</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59f3fca-59df-4168-9fcb-d7a780854d66</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59f80b0-aef7-400f-9b5d-091361363a16</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f59fc96e-b08e-4a61-87be-d7588609bc20</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a0fe2c-a5ed-4b42-883c-9ac82adb4f6b</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a18f5b-d20d-49d5-b536-d52f32923697</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a1e510-3d3f-48db-b6bf-28b0856c3927</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a28000-ff1f-4dfd-b19b-43c9eb760f21</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a29e3d-fc9a-4b55-8609-fbc0e671b4cc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a32030-ced5-424e-a7d6-94813de4c486</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a3dd05-e257-417d-af40-d29c69d4c777</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a3f6b0-f944-4298-8148-7a9235c7c858</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a5e164-d735-44d7-963e-6b96c27adc49</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a60d3e-2d52-497f-b99a-d4091fb3cf17</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a66878-1bc7-415b-80b1-b5575ac99f5c</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a6d64b-18ff-4b38-aaf8-2e35d8f39e99</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a7e050-f4c6-42af-97d5-57dfefa2c982</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5a89653-0c27-4e86-b25b-beb29fd6c022</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5aa3a6d-8a75-45ef-bbd0-aafd2646e6f2</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5aa9d84-7d2f-4e6e-ba23-7cd9b0c565ce</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ac3e7f-63a7-44bb-8162-1a4111b66378</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ac4671-b9c6-4e70-82b0-afbbf1cfd6bf</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ac5744-54ea-46df-8e3f-d0ca45023eb2</loc>
    <lastmod>2022-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ac8360-1c0e-4969-8463-90c78aa6d8d5</loc>
    <lastmod>2021-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5adcebc-f01f-4d1e-86c5-d29a5585f8ae</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5add08b-859f-4390-b5a7-56f19dbb4466</loc>
    <lastmod>2025-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b0d4b5-2640-4a5f-9086-f2328f9158d4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b1ef53-4014-49dd-b1fa-434a79a4f4cb</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b2804a-9265-451d-8808-6e0ffbdb1ebc</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b31674-4352-42e8-82f7-f14cc617f7ce</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b3fff3-06de-4ef8-84ef-44175385e897</loc>
    <lastmod>2022-09-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b4d903-dd69-425a-956a-e58c45526f1f</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b55c18-dcd7-4a87-bddd-2cbb96b278b4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b655c5-d22e-4b57-91f5-451c8aca25d2</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b70980-08bc-4a0f-ba45-212822c148dd</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b71f7a-af09-4cf1-b7b7-4c963b3c7952</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b88948-e2ce-4e92-8dcd-dbf5386f344a</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5b9c5e6-c09f-4ff6-8c7c-f746e61e78f8</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ba2d68-db33-423f-9133-a5625e88d5ff</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5bb7c68-56b8-4a3c-a394-f6afb4766e75</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5bc71f6-78a6-49f4-88d8-0aef33f30e35</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c08a29-66e5-4a60-bc2c-784b9df1b213</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c0bcbd-1c38-4912-84d5-fb0caa8ca493</loc>
    <lastmod>2019-09-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c19560-07c1-473f-80b0-b1a92d40ea47</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c1bf72-f7ff-43ee-887e-ff7f84d68789</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c1dc39-50e2-4160-80c9-fc28cb00bed0</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c2de07-70b8-40d0-abec-748ae34c6f77</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c37c1a-3bab-40c7-b609-e9261b3b499a</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c39669-af61-4583-a641-17880416d8ad</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c41465-03d1-4f93-ae41-15b9d34bead0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c5c0f6-97da-469e-8a93-3613911631d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c5e2c7-60b4-4853-a5a1-b18579efd648</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c5ec33-3903-4cfb-9543-9c145150146b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c64fb1-0d2b-4795-838a-21c69897b711</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c6ea80-cca3-484d-bf2d-81eec41bc2b7</loc>
    <lastmod>2023-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c8b359-bca2-4735-850d-2422e187d8e4</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c8ed66-9cc7-40b3-86d6-ad72edd4ed11</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c8fef3-2f0f-4f51-83f3-e7e831c92d13</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c910d7-9f35-4037-a951-e9290f2ef99f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c966db-7710-48c1-977b-6bf6f5022f63</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c9d0ee-94f6-4ca2-9b4d-fabb35b2164b</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5c9e82b-4a8d-400c-b104-64ebd2ed58bf</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5cb9aef-9276-45a4-8bac-07b9ea2e3611</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ccad7d-9a60-41a2-999a-f8bd704315da</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5cdb812-e888-4580-a921-1024d37540ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5cdec73-f54d-43ad-8e9d-a6e2801e5ada</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ce1293-6573-4e2a-ba57-7a067728602f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ce1532-8fdc-49e9-b812-11b76311e423</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ced302-15a5-459a-86f4-a5705743a14a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5cf4b96-13af-4f11-a1d9-0d2f83fb78b9</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5cf9715-320a-4036-aa03-7dce06da7699</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d02bde-47af-4a1d-9c92-688ddd0b8f47</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d0642b-f45d-4f14-ad77-2c5a2917e273</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d0a23a-5002-49fd-a8eb-5b0383f05583</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d0a739-618d-45b2-aea5-bcb3ab0eb1f5</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d19629-7fdc-4c04-908c-0d59e4639911</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d1a075-46f4-48d1-bb34-ccc51e298d8d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d312fd-a0dd-4a0f-a5c5-13f4c641dc61</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d4c546-085b-45c2-a83a-02ea12c8b5a0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d63860-2478-41ad-abc5-7e53b96d3516</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d6ef5f-801d-4401-af85-087f5743fe24</loc>
    <lastmod>2020-06-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d6f386-ab8f-47b8-b158-145438ef5e21</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5d88239-f5f4-447e-ae03-14eb6227495d</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5dac9cf-ca76-49b2-ba4d-cba090947a56</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5dcc3f1-c1a2-4e1e-9367-315920acef66</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5dee411-8df6-47fe-ba56-f4c48ff35076</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5df617f-3e0b-4948-bd5e-c515508c4e81</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5dfd837-5806-402b-8967-0b2a5da1ef97</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5dfeda7-90e6-4237-8ad1-34f8eb0ad314</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e192b8-ba8b-4d76-9898-c95bba4fffa8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e1ccc9-5cc6-4d61-8d3e-e7ce4da0d8f8</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e1dcf5-898c-42f0-a6f3-a7728b161bed</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e22a3f-f6a8-4956-b6de-58fddd3bac4e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e266c1-a6a0-440f-b0cb-be0234019648</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e38407-8558-4de2-9ced-85a577e247e7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e4f392-2101-49c9-a034-24805508a04d</loc>
    <lastmod>2022-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e627bb-affc-4fa5-a8f1-6e93811e60a4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e69f8d-b7aa-4efc-8956-808a4fa580b0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e6a121-732d-4367-b4b6-2e06e482cde8</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e8fa6e-1f07-4877-9855-be06f13f65a0</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5e9e5b4-794f-4fe2-b4ef-c8faa9829a61</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ea7e0b-000e-4418-8a1b-4859ccc5e282</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5eb482e-fb62-4bda-8785-faa6cd4a33d3</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ebb4e5-638e-47a5-8f71-1aaafb59c2dc</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ed1a18-b73d-4595-944a-fed0996f1560</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ee768d-250e-47fc-82bb-64080ae19f4f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5eee58a-fc4c-4fb2-a902-61dd3a1738b9</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5eff07f-cbc6-434b-a5d1-f5601a4e0f1b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f09e85-163c-454b-b860-f089916029e4</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f0f19a-0580-41d6-9b1a-3f22e4f7dbc7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f106d8-b29d-40ee-8df5-a1ea56016235</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f15bf5-bd33-4e90-92da-841738241990</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f21353-0f8a-4648-9c91-e0dde51d749d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f22a2d-e264-459c-8a3b-58f64b7a42a8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f2b3ee-36b6-4d87-b864-d9be64a84b01</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f382ca-0679-467a-b385-3d159fa0218d</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f4a5d7-05c1-47b8-8b4e-f8be5e2442a1</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f4a6ac-5aa9-48f2-868d-c087747f5358</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f6cfce-f74e-45dd-94a1-f8881cb83157</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f81828-a3bb-4c9b-8bd8-8048c1777175</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f8bbe4-9674-4765-995a-e4e5d20e6f83</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f92a49-e03b-48d4-8513-3e61cc225385</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5f98f09-7359-4662-bd58-a5e3ac89cabe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fafa0f-3c05-4f98-b239-6e0594426ae3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fb167d-c2c8-4a9c-8fda-632e75dea3ca</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fb2a07-eafe-4aee-b69b-d96f1e8ddeef</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fb6070-16cd-4f35-b308-34f1a3360727</loc>
    <lastmod>2026-03-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fb9504-004e-4be1-8ca5-ca5bf29ad4ac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fde19d-7e3f-439d-921a-b2f7793f9a16</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fecdab-2230-40d5-a889-42b878d69c13</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5fee115-6d0e-4b61-805c-b24b5776143a</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f5ffbf46-67da-4c82-9306-02d0a901e17b</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6003941-487b-47bc-85f4-00168d35970a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6010c50-21fa-4dfe-bd94-ecb2cb94799f</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f602362b-6100-4d83-a800-4881b787d279</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6039ca2-a800-4fc1-aec6-b0e05d459874</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6044488-1fed-4cb5-ad26-2258997cc917</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6050e2c-9aef-4c95-ae33-29d1d5120fa5</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6052e70-63ff-4920-8f43-b0d292f4b336</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6057b16-8724-4815-bc44-4085dd2cf745</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f605ab9b-9249-43c1-a94f-f2b99b25ca2d</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f607744f-de5d-42d2-99a5-735625854880</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6087e82-76b8-44b8-bbad-a1985d6f6c29</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60aaba4-6d12-412e-957a-e6aa64fc4e54</loc>
    <lastmod>2023-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60af8ef-3150-4e96-a5ce-ece484b5e3f5</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60c3a7a-f6da-41f0-a8eb-1f1223aadd9e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60cf910-ca74-4d1f-9842-29f8190a9f0e</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60dd344-fa11-4a16-9423-96a22711db9f</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60f3b6b-f92e-4908-a7f8-d8ade6e64fc6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60fb839-dc35-428f-a8ce-7c937165a051</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f60fc12c-eae3-4752-91c0-66f1cdea9d9d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f611405d-259c-45ff-b3b2-c95b29a6494a</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f612032e-fc66-4769-8af2-f07d36bf3ad7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f612a677-6c11-4ef1-95d5-a20e164535fd</loc>
    <lastmod>2026-01-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61351b3-e321-480c-a176-43935e3ec3bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f613c5a4-7128-4663-aae3-2faa8c6e97a9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f613ee6a-eaab-427e-9f44-5d7c2f553b5f</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f615defc-c619-46a9-a07d-05b3ef7e17fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6161e4c-5873-412e-832a-298637d8addc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6168ae8-433f-4b4b-b981-9b563d2b310f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6193290-4727-4207-8405-784c065d8be0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61ae252-da17-4202-8153-3767667fa4ed</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61b156b-58f0-4dd3-ab89-395326a4a706</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61bbc10-b23c-4c6a-bff1-71c9d56739b4</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61c4eff-00f3-4a14-b2e9-2df36bce76d0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61ca101-7c14-4a09-8e53-36c0c8b1cdae</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61d5fdc-8657-406d-be8b-8a5527394ad3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61e890f-edc2-4f2f-91d9-abfbd87e55c5</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61f0837-f222-4de5-bcf3-e364ac2fd712</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f61f9027-3baf-46e6-a779-02dbf4e8c60b</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62056ee-1dec-4b6b-9507-4ed95fa59019</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62125d8-bbce-4bfa-8c8a-e5fdca3ca8a1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6214f7b-2426-428b-9da9-fd9c76ba28d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6218129-d430-439f-90c3-d980d0dde4c4</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f621b3a3-77c7-4bbb-a55e-b860d12f2118</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f625311a-ec12-4e55-a79e-df555dfe9078</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6266f3f-62a6-4ffc-a631-ad0947eeb9c6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6269163-9248-4012-ad5b-04c05794d105</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6276a96-b45b-4140-b5ce-732cd1040b2a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f627b2c6-aea8-4843-92dc-2613958f1599</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6282428-0249-4216-9e7e-5cbff690c78f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6287f31-fcba-4e0b-a198-497c11d15025</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6287fd7-4d67-4f78-81ea-aa8c34df98c0</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6289084-740b-4906-a364-e0622b54cae8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6290215-58c6-44d4-bab5-95accd6e2572</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6293173-908b-4c97-aecf-192155c095e3</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62982b9-fa6b-4282-8194-c5dd2056aff5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62985d1-01c9-4ed2-a20a-9b7eee61331b</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f629886e-2f32-4544-b0bb-f39b566dafac</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62a0381-9080-464e-929d-6cc248ae7c09</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62a6269-196e-44ce-9fc3-c8eeebdf4442</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62ad985-a400-4a71-9b24-904d0721e090</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62b1924-42f9-4be2-92a8-2ffa82c40873</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62b50fb-1452-4198-9a7c-b0f85866eadb</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62c5c54-1dd9-4673-8bcb-128a0e0cd25c</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62c8dd1-efe8-44b9-ab64-be9681749561</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62cc689-97b0-4638-b97c-257f350d669c</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62d5661-c439-4994-9fb6-253370d819c1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62e8ea9-d0ff-45d6-8d5d-ba8f2aef49ec</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62f7110-3d39-4747-9db6-f6f5f511b061</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f62fde13-5c83-4725-89e5-c1b03fc9c427</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f630e22c-392e-43b0-a82f-db004ccf29ad</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f630fd43-ad02-421f-bc06-dfc522487354</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f632a69e-2130-46bd-a7a7-efc9d4715fa6</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f632b470-8002-422d-b769-e7221a09dbb5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f633032d-cbad-4700-b20c-9bebec2c5e67</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6339751-d884-4bd9-bdd6-781b63c2d26a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f633bf9d-eec6-47d4-838d-250782ebca6f</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f633e265-6ac3-427f-8e48-795f169a7a82</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f635c0e4-cbc8-42c8-b90f-da9e6673519f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f635ceab-eedc-437f-a9e0-cb6be948a3d4</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f637540a-8a5b-4a4b-ba87-e88783374370</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f637cc8b-6571-4f9d-9528-240f5821516e</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6383e43-8cef-4f89-8764-1ecd993464f2</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f638b794-c12c-4ff5-b680-e3c8213c359d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f638fc73-19ea-42f1-9f28-08fa1e1d68b8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63930ca-bb0e-4bb8-83cf-c492e8c50dd6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6399c9a-ff58-461f-aa57-72d282ffde5a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f639caf5-f254-44df-b1a5-66525199dda1</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63a65b7-187d-4740-8b4c-e8147064f28c</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63b9f5d-cafb-4c67-bb1b-2e9df304d24f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63d35ca-9194-4ff7-aa30-822a4286fb77</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63d8ff7-e8c3-41e8-b35f-8fbd50ec4a30</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63e3a4f-c44f-4ac1-9351-481721968a89</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63ecc92-927f-44c4-b888-c2bfd77a8652</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63f11b6-5158-4a88-862f-c89af4ebf97f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63f7e12-856c-4c13-8740-c1fb01a3b822</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f63f86a4-274a-4f41-9e5c-ee04f2e7460d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64006e4-eb76-4051-8390-0129f2c54031</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6407564-b92b-44d0-8fca-9b1bd991dca2</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f641fdca-bdce-49e6-bf92-239c4a373ac3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6427e94-e1aa-403e-a9c5-caf984d1a9e2</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f642c00f-629d-475b-9e8e-d381d1c4f4b6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f642f059-2b0e-4000-9f3b-6c68cf5d82ef</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f643e13f-6b19-4b96-8fd1-6c7417a7b856</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6443059-9ae5-494c-ac19-661feb85720c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6445ace-3dd2-48f6-8c85-5a91394d5a0f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f644c1d5-4483-4554-9e7f-5fba0a254d61</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f644db81-e35e-4ba3-b00b-cb15d6ecc5b1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f644e944-1120-4f91-adeb-a30e203966b2</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6451bca-8d83-4f8f-a8e5-1c723d2baa26</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6459a58-59b9-45e9-bc26-6faa3e29d248</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f647a5e2-c08b-496b-a07d-1ce8378f3707</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64974fd-aded-4b17-9a38-a8f0d08a01c5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64aa29c-e8f5-4e02-86ee-a3a49f2f4979</loc>
    <lastmod>2020-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64bb4c1-7b08-45fe-a567-2d1bb3f2a4b1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64d2fac-9098-4000-ba7a-b193c0060a1e</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64d38ba-c610-4161-9f8f-f715adfce31f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64e3b3f-2a36-47a0-91b5-0fe2a2188621</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64e9e74-b671-4572-a422-aceedd1171ea</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64ea4b1-fdea-4999-b476-c23f385fee93</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f64ee9d9-d6f3-4387-b394-f3ff345dc41d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f650004b-7c2b-43be-9f6b-49faaceadb42</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6501527-e619-4a39-abc9-7ca30b2f23ad</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6503c26-a283-442d-9928-e4e4c172615b</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f650e4c2-9446-4de7-87d6-737643cd49db</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f651aec1-2b7c-4c70-aa33-04ae22b5d9bd</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f651eef3-14bb-4b1f-8929-95e7d32ec512</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65217fd-f5a5-4930-84d4-8b36f662aa1f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f652353f-c01a-44a3-bd73-c65edf7051c2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f652a5de-ceda-46e0-b793-406a83673910</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65496a2-42d0-461a-83ee-f3efb9fbc97c</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f654aa93-cf88-4214-be2b-b647e4dfedbe</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f654ea5f-fae7-4c33-a202-04c3e9d23552</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6551123-fbc6-4ac2-b6a6-b8bd5ff3241b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6557cae-181e-4314-80eb-2cf7b4793269</loc>
    <lastmod>2024-02-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f655fd58-0e5e-44e9-a712-266892d80caa</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6563f76-db92-402d-bee2-21f34f8e139b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f656ae11-3234-4a64-beda-d3647571eff7</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f656fb44-9e50-41c7-b02e-ccdc898e5661</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f657f644-c0fe-443b-9b62-5b4a6fd77be9</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f659aeef-67e5-40e7-bfc1-1768195c7dae</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65ae742-7b77-46c1-a75c-8a3fe96a2891</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65b4c7f-a7bc-4ca2-bb62-1a5c2d07b7af</loc>
    <lastmod>2021-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65c1db8-f18b-4ecc-8bf7-8777267fa0d0</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65c836c-1e91-427d-bb45-eb544e6d32ea</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65d0ea4-e645-4ae0-a5f1-06e2e0cf7c1f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65e01f1-0036-4afd-871e-30e2cd2412b9</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f65e8914-fe1c-476b-96bd-0811178872b1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6600b6a-85ea-4886-8b9e-04156d148d9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6601779-66ab-4d7e-9a85-82b770def6c7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6608ca9-2879-4ff7-9353-9d82abe78fbe</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f660baaa-0bf7-4a84-a9c8-ed3bef5d19c7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f660d8f7-c0f3-4f72-8ac5-a22aeec5b3cc</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6610182-261d-4da0-b43c-8e883a402098</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f661a0a5-6708-4b65-a48c-613e90c4fde9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6627691-7110-463e-8e3d-be4b7c5bdc9e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f663089a-e067-4cda-8866-3c41db93bd9b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f663c61a-fc48-4de5-9d5f-7038891b8f2a</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f664e827-78c0-4f7d-a869-d553dafcb578</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f667bc6f-45d9-4eac-9c85-95c0e3083c5b</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f667e539-6570-42d0-820c-0a51683b0d31</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f668202c-7032-4be0-9fb7-a1305723f769</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6688e4c-155c-437b-b56e-2be82aaab162</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6689ecd-09d6-471a-ac44-4f83f9cce066</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f668a8d4-2bee-46c2-b639-00478bf99d70</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f669cb64-9d9d-4a84-9082-d31b5b2615fb</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66b3e0a-8727-476c-accd-a6bde7cfae54</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66b4936-5eb4-4dd8-a9b3-ea76d86bb5da</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66cee72-36b0-434b-9a7a-11d15e99268b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66dd92d-23d3-4ab6-ae09-f3e972a25c5a</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66e16f1-cff2-4961-b33a-531034248b17</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66fa870-c869-446f-931d-ed5e1f8469d7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66fbc1f-dac4-4ad2-ae25-6bf11b9a710e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f66fe120-590d-4e03-8ae9-cad6a71f2380</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6736ba9-e038-49e5-a807-e44476108885</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6743532-b934-49f2-83e7-922fb3eabf74</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6762731-9896-44e8-be27-6e3b8c200107</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6769a9c-cf14-4938-9981-8aaeb8c61f28</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6786599-d844-46e3-a247-beee1b9c09ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67adcd5-0a3f-4e5c-ae19-4970bae46812</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67b5497-5b86-40fb-b4d4-125990057d13</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67b5a52-9d11-4fab-b5a2-80868e3535db</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67bd080-e0da-4538-9f6d-639c31bd3a46</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67d0797-2b43-43d2-985b-6343ba52dcce</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67d1fb0-7582-43cf-b55e-9c8260b81e7e</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67d4d3d-b4ea-4583-9117-cffce8ba1e9a</loc>
    <lastmod>2020-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67d52b7-a01f-47b8-bbb5-83f2213f255c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67d695a-c560-4ef7-9864-152d81451189</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f67f9b4b-b99e-47a4-92f1-087d04986a68</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6805405-fc2f-47ea-9e04-8e60a294d457</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f681f29f-c8b8-4932-a719-3d0f82317cc9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68232d1-9065-4d97-ac86-029ae21a43b7</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6838ab6-4383-4abf-a87e-badb928342f1</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f683f02e-9165-4c4a-89ae-5773fcc1547f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6853f16-e649-48e3-8d2f-f87a2203f41a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6861f22-471f-4245-b12b-52992c1f306b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f687d7a9-2b55-4682-891c-8eeaa3bed165</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f687d977-c850-4947-9ecc-678dc11e4c8e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f687e17b-f3d9-4d1b-8931-d2fdba3a1f88</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6880347-dd16-4f91-b1b6-d9e12b0775df</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f688324a-b41c-4f91-8017-06f2e467b5f2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f689b15d-44ff-47a0-b4fd-671f8e85f718</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68ab8b2-85a6-4570-81d5-8cbd47d43d44</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68b3205-192d-4707-85df-ce4696b4ed29</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68b7bb8-db14-4769-a64b-4a8c0bed3dd0</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68bf2a9-2144-4391-9e25-00e9fecdd05e</loc>
    <lastmod>2020-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68c200b-7d45-4308-b9c7-5135b7d956b2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68d6991-824d-4969-b864-7602e28020be</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68ddaa0-8022-48bc-945c-3af736e04274</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68e3c49-696d-4e51-a5d0-abf3a34772df</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68e7391-f5dc-4f98-8c78-86003a3df3d8</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68eebec-8b68-4250-8465-3268bfafcda7</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f68fe250-dcf1-4bf1-a255-4e2de9ce1eb6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f69030d6-746a-4c13-a221-dab5c99a24ef</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6905b73-6a96-4764-a451-1924f2b8f1c4</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f690695b-229a-4c69-b6c7-2f7e5aeff31e</loc>
    <lastmod>2024-05-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6909afa-4639-4a84-9b6a-0d63ecabdfe8</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6922709-8c4f-47f6-acf7-8c84b385c46b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6928365-c587-41e2-a493-5e0d25ba6eba</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f692c25a-992d-4f02-befd-3a6113dcd43e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f692ecc4-41f1-4807-96b7-360248cf2f46</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6930ab6-9fce-450d-b4a7-2ebd67ae6e7d</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f693317d-2613-4b79-b276-634186b4432c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6940783-737d-495a-966d-468ea3e1fb81</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f694a85a-803e-4415-9bbb-116d5b5a1c46</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f694c8fd-37db-4c8a-b7dc-b0fc7f47fb8e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f696d5a6-9e5b-4522-95e4-50dbb68acddd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f697846f-6380-4abc-987b-7dfc9c291caf</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f697ca5d-b61e-4b15-b22b-5f6f27b81ed9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f697df4c-6933-4e7a-bc71-859191641b8e</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f697f9e2-eecf-40e6-9218-f20cec35006f</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6981950-e0dc-40c2-a0c0-75feb6078359</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6984b8d-fdb0-4a74-ad67-5e1a87e323e8</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6998e3b-a6f3-4435-a8f0-21c73b40e431</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f699b8a1-bec8-47ba-92a6-65a1d16bbabb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f699c873-f5f4-4602-8d47-e101761f724f</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f69b3c17-e48b-45fe-9a65-8e1e9ac8ebad</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f69bea5b-3a8c-43db-b2f5-c77ea1dc5131</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f69df3ef-1602-4522-a6d9-1aeeb069e598</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f69ed672-cb7c-463b-a2e0-9ce227c93543</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f69f267e-2bde-4a8e-b234-59f910c31831</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a0111c-3b9f-4173-ab20-de900aba4d6e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a0157b-fa3a-4d92-9cf0-025f5fb71816</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a04536-d578-41d7-8fc8-30ecc8356d13</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a0547e-d65b-4da6-82b8-f09bd5340aae</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a05d20-558a-4f68-a4c0-478303662467</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a061f6-21d3-4f55-bbb8-fc56d96395f8</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a0e6ba-1c87-40ba-aaf3-9c84ec880599</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a13865-e695-4500-9afa-1b9be97bb28f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a1d872-f609-4959-a4c5-f7fdfad3b61e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a21797-d052-4fe2-a3b7-39a9eb47ea82</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a299c4-20ad-4661-936e-ce9abecff32b</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a2ba84-f944-478f-915f-3076ebda240b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a351a2-7991-4f57-b622-37273c8e861a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a44d35-ba19-453b-a90a-3206ff5ed28f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a4eae8-6c17-497c-94a2-cb6227a8e1ee</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a5cd24-4616-41e2-903b-812f48e18725</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a5e789-e620-4099-861f-94fdb9dcfbe5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a65b2c-68af-4ed3-a646-0a3bd7dcdf92</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a7ac9c-5e0b-4d1d-83fd-22c80f46a3a4</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a83d40-ba87-4492-b63e-f5adb0ef73d9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a8d92f-dfef-4bf9-b1ec-116ce9ae3e33</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a941cb-15fc-4150-9a9b-1feab50833bc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6a9609d-c66c-47c7-8fc1-4199a7c5b3bb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6aa0bc5-19c0-4567-8986-b9ba85919277</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6aaf3d7-0bf5-4507-b563-30a4b933d353</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ab0086-f388-4d7f-a526-7338e528b3d6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ab9a53-b94e-4798-b334-b51fa7f416a8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6aeb26d-e7d9-46fa-8f58-96656fb21961</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6aedb03-a5d8-4313-a5b5-d7102750bbe8</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6aee3b8-9166-4113-9539-5a13d082aef1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6af2ad4-f66f-4b04-a41e-1ba1b9a0fd96</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6afa823-38d0-41bc-9747-dfe1dd738705</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6afe863-309d-4b77-ae5e-de0039f7ff62</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b122bc-c8fb-4ece-a4b6-b62b7a10f4a6</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b12dfe-728e-4ebd-a47b-f43c66f3bbe4</loc>
    <lastmod>2026-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b13106-c8f4-4e1b-81ef-bfaf75cf16b1</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b1613e-fc89-4b5a-9847-aab619c8b672</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b30cb7-59cf-4689-8bed-7d3f8f1c4a03</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b46554-119d-46c4-9b62-0c5c99eed221</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b47746-bde0-4efc-9555-b659e693f50f</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b4aa0d-63ed-4301-b98d-56f54a55ae1c</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b5865d-77a7-4030-ac03-7b6e096f258c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b59969-153c-4825-8676-849e01813d65</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b5ad4b-7950-4bf6-8df7-91e1cd44f072</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b664e8-2d63-4d09-af32-5468d02eda87</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b68bd4-96d7-4835-a085-c9567bb8c428</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b70e92-0231-4a1b-8b16-a1444ba995d1</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b7bfae-6772-41eb-826d-6a4b0a218ce6</loc>
    <lastmod>2024-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b7dc67-eb46-4bfd-b05e-754699ee9269</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b816b5-26ff-43ab-99a0-1a9d0402e2db</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b84d7c-1aeb-4098-88fb-75896e5365dd</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b8de30-cba8-47ef-87b9-7862edb900f5</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b90829-33c7-44c5-bb58-19c90e3910da</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b9bdfe-29d2-45f4-9541-139b5578c94e</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6b9fbc6-228f-4ed2-affd-5da4d7e4bec8</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bb30d8-b31b-4e20-9d79-d6e02a10ad46</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bb5b6e-b6f0-4300-b01a-23284c19307b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bb5d2b-ce2a-4bf4-b4af-ccfee02df21c</loc>
    <lastmod>2023-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bb6548-f0b9-4c7c-a0ce-8bc3ae528dcf</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bcc52d-76b1-493d-af49-ff9085c1e0bc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bd278a-21c4-4d70-999e-340619b20795</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6bd810f-f764-4311-a665-d5e894535353</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6be0c0b-b619-424d-81ef-03b768275bc2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6be87da-e569-4caa-9a95-711782c5120b</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6be9872-8831-4b61-8d83-81b30b778de1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6beafe6-1bcc-4e5f-941c-ea968b9ac3e3</loc>
    <lastmod>2022-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c00585-5958-4c2a-bd6d-1c0956dbf20b</loc>
    <lastmod>2019-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c0cb39-a7a8-4216-bad0-09229cf9ee99</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c0db9e-bb0a-4d9a-80da-2c9d607f245b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c1727f-09b8-43da-a7e7-99389c8db8eb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c1a860-5e53-42da-93bb-4aa5441b29b1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c307ba-731f-4b51-97f2-ea3f24b2b4e3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c32741-3e02-437b-a7ce-00de2126612a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c34db6-89c3-4ee5-88e5-1bc848ededc9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c354df-4545-403b-b3ad-a4fc1e0d76a9</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c4400f-e543-41ba-83db-90c663f08fc8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c4855f-5f91-45d5-b661-9492f652f85f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c53e75-dfbf-4658-9c74-57dc42229239</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c5aa7c-bc38-4c21-bad3-279a86960388</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c6240c-3ea7-4424-a603-14e7eec1b08f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c7ac3b-3f36-44d0-80d4-989ce8be3854</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c7c7b5-95fb-4e4c-8cb5-3cc127f2251c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c7fd69-9bf7-467a-bb7a-5772da7d758f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6c94982-246c-4b87-8716-bea081f2be58</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ca991e-7682-4547-8ee8-7345c41e4344</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cb8104-50fb-40f4-9589-0db4905c452c</loc>
    <lastmod>2022-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cc63df-4993-4e4d-b555-e7b2b028febd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cd233f-b950-441a-8c66-f1de35820a19</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ce1d2e-52cf-4507-a143-1582420f9d61</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cee600-24af-41f7-86b5-c56de2a94840</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cf709d-ad13-4c2d-a612-10c58a888847</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cf8015-ca13-4ec3-9f1e-c72d806f4994</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6cfc391-487d-4ec2-8235-515c9420d096</loc>
    <lastmod>2025-08-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d14f98-872e-4887-9895-bb26c2a25232</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d1c571-bd24-46a4-94b7-0e74c07182d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d2861b-0308-4f14-98bc-702f5dfedc80</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d47ccf-89c4-4d19-9783-914dc57c00af</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d4d04e-8d33-4e77-99bd-4382ea9aaa00</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d59c6a-2b8a-4ad4-b5f9-c0062267136c</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d6938f-b4f5-4afc-8447-b204a173f9ca</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d69714-d1c7-47a5-90ec-528914a7bb75</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d755cf-4497-4e48-b3f5-2cb5ebae7695</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d7d587-ea9d-4f63-89a8-ff514894e472</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d98d41-813b-4e95-903d-f1af37cd7dab</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d9c66c-144e-4a98-86bf-cf988a11d53b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6d9e209-12ac-47e9-81c4-6b9561f756c1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6da6b79-921b-41f9-b183-833fca95de45</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6dbd878-f5d8-4443-b7ab-cbf7537b65ab</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6dc2822-ccb9-47b8-af80-6d3752715f1b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6dd7a54-3e95-40c4-b158-2dfbbd1e1005</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6dd8a6c-69e1-4739-9a48-787ae949a9cb</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6dda7af-ac22-4cbf-9dae-af04d69d4544</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6de05fe-e6e0-468b-ab6d-160ee34f8f15</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6de4e8d-e06e-4dc8-a265-15b9879ee0da</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e0d8ee-03b0-45e5-9ec0-8c55f5975952</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e105f0-9ac4-44d0-b3cb-403c566bcde4</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e12702-a738-4cff-ac16-661b781be019</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e12a27-54c6-4726-87a6-6aeb16e55c38</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e16139-e7c4-4f2e-828e-2fc18131f2dc</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e18653-7ac6-4241-8598-df9df552e5d0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e1c479-a8b6-42f4-a1e5-c62ad7b765e4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e39494-1577-417a-a50d-b5e86455dca9</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e3ca38-adbd-4297-ba92-18359053f888</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e46057-9fb4-4ee4-a8bf-c408db0ff98e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e4e81d-7756-433c-a673-ebcf4b55fb0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e510f6-8244-48af-9bed-e2e75e75b850</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e52cf1-a9d7-44d4-9404-ecdd144328a9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e60fa5-afd7-428e-83a8-08f0020e0dbc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e6d145-8607-4eac-a0a8-89805d14339f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e6d739-c5bb-4e3a-9323-dbe6736aa872</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e724df-95ad-446d-832f-c2020c259a10</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e7f32b-c5e4-4311-be24-793f71bb5c94</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6e82327-0b28-4088-8074-8df4839e6257</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ea219f-3630-4f6e-bc01-76e9496de956</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6eb7a48-6426-4449-bdc6-84e0c75f8ca1</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ebe4c0-b738-4aec-8e02-8c9d583f2c00</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ecfbcf-50d0-4c56-a470-0243f30b250e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ee0817-307a-478c-9859-0aca39bfb35a</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ee0f99-c273-41ea-a468-d71b7c34dc48</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ee5376-123c-48ef-acbc-a680d70f409c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ef050f-36f4-4bf6-813f-95fb318f1e33</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6efc33f-14e5-4be5-9108-5eb8ed71fdfe</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6efd896-bfa5-4b08-ae1f-da7f81b09e09</loc>
    <lastmod>2021-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6effb82-89fb-40ce-9b0a-a939ffcdbfe5</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f0a03b-522e-47da-a654-799bd68fabdd</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f1c2e6-b808-4f38-947b-6bb586752ac8</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f252a7-0ef3-4c0f-87b3-b0ad8239346d</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f259a5-4290-4fdb-9992-b4bd511cfdd8</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f2f162-c188-4868-9596-7a41bca2a52c</loc>
    <lastmod>2024-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f4854d-4517-42ea-a0b8-a3c838e1d905</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f4b6d5-3b51-4481-bba8-fbbe33d8fe13</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f5cc27-ebf4-46a2-b31b-0beb8c861b18</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f66b96-431f-4a8a-8819-4731bb507651</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f70e29-074c-457c-83dd-3988572ad458</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f83ca9-23f7-445e-a467-8abc072f6e5c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f8c551-9152-41f8-88fe-31030e6e3acb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f925d5-14af-452c-ba95-5961a309882a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f96a9b-636b-4954-afa1-fbbcfa50b874</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6f9e6ef-5f76-48cf-add8-985bdc8c7e4a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6fa3891-15f5-4c93-a33e-fa5786d8b3c0</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6fae12c-d5e5-4f0c-bf65-5dc9751d283c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6fcb196-7a1e-45ab-9110-f73c5dc0f450</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6fdbc5a-52b8-4fb9-9288-36a9c92368b7</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6fe6428-29a2-4a29-94bd-70e2bb5961cd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6fe9b35-b242-48c0-8dc3-70d56fe7995f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f6ff4be1-2d9a-434b-916a-084085b63005</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7001d4f-0ea8-4902-b530-c768d6eaa5d4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7009744-66b5-489f-8dcf-cec049cc50cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f701cb3b-755f-42f9-81fc-2ee56be10d8f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f701cf4a-8310-45aa-87a2-8fc163737e82</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f702ff74-d4ad-4f2d-94ad-0735796826d8</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f704f30b-d59f-4839-88d2-19ec0d0cba20</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70603a4-6edc-4ea3-941e-d956913d3c30</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f706389e-d69e-4001-b05d-c5004bf33621</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f706ffee-a5d8-49c3-9339-5b6e5d2ed72c</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f707d3d7-c389-40b6-badd-7da89d7067cb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f707e1f0-0575-4d8e-bd63-212e6027d5fb</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7080e46-8e79-4b2d-9651-1431c9f51fb5</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f709037c-c566-497f-a63e-12eeea4fe2b9</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70916af-4ac1-4ad9-90eb-a4ebbca4d424</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70acbc5-fb56-4043-864a-68060a0fb53c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70af66d-0579-4dab-b394-db21e01986b7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70b3c70-c517-4c24-a9dc-405966ff7b9e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70b9181-8728-4b70-9e86-b3e6a5bce3bd</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70c93ca-0f13-465a-931c-1f186a84681f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70c9637-0181-4e67-b4c4-07907bfa0fa8</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70d0221-838d-4896-b26e-cb1eca28ee57</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70d191d-3d51-4f09-af71-b67e41c639ca</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70d5d28-ec84-4a93-9922-80b978ca8e18</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70e11bd-82dc-4389-bdcf-e1f87b04e03a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70e5e40-917a-41a8-843b-dd9690eb0d49</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70f2320-8891-4032-99b0-667ae2d423a0</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f70fd8f5-6d16-4369-a5ce-1d936fed6b7e</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71008ff-9156-4da4-9a49-e0debf45d432</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f710ebd1-8801-4e0d-9588-7a6f0f9f6e7a</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f711a090-ff20-45aa-8c98-2eaf6afe4400</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f713624e-7d92-4363-a396-c70d64744d1d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f713a22f-7ab7-4f28-9be4-bd5ed886a52b</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f713b8fd-3c9d-4e8c-9267-cf41b8920406</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7140043-0f92-419a-97f1-a68eb9d9978f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71406da-8afe-411d-a0f2-ff62b4e840dc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f714d762-0b13-409e-a956-667f02ccdc32</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7154301-a0f9-4b44-a022-af966e270f95</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f715f663-708d-4346-b3c4-5704205296a3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f717313d-736e-4152-a265-0bbc500d24d3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7173517-592a-4000-9ac6-a45a51592265</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7173e31-1851-4f1d-944a-224359926c35</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7174ce0-302a-4957-b25f-afbd18da706e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7176753-d9ce-4e4e-bf98-1d730e3d984c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f717d148-03ea-4f52-8913-dc636d2dcf0e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f717ddef-22d7-4d09-945d-15c7626eab39</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7183f3e-dd10-4fd3-a8fa-d2620eaa3daf</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f718679f-7430-4b5f-9d0a-aaad07bb9273</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f718890f-c4db-4597-9685-83084a1aba00</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f718b88a-ad63-4457-b667-9cb426dd7d71</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f719709a-8073-487f-a8a9-05b45cde284a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7197524-86ca-4478-b962-e336ed97008e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71ad1cd-40d6-4ce5-b01a-ad77824dee62</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71b3ce5-9649-43c3-bf46-cb379903abb3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71bdb67-2cb0-4cc0-8c98-77ac1f68da3f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71c5c7e-f1b4-477c-a376-a92afd1bc383</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71cdd31-a341-4e9d-8b69-e04cc26aaa7b</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71e4ebf-9501-4dea-9359-451218f2cbe4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71e9911-b7b7-45fd-b32b-48e59a06e8f4</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71f4875-c30e-40bc-92c8-38397e07e6f6</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f71f493b-2344-4867-9077-5e19e283bb65</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f720ad52-57e5-48dd-9858-ff8089b19d47</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7214cd4-e98d-44e1-8635-69cca98083a5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7219326-e990-43a0-aae7-9d7ccd94c381</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f721a0f3-b2fa-4c34-9e7c-8a422be0c307</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f721b2f1-2d33-468a-8bde-9e0668032f92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7223e11-13c4-486e-b9fb-b9fbc8b4a437</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f722b783-cd6f-4736-83ed-773edf6ba535</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f722eae2-0a9b-4165-b22f-bfb750fe900a</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f723809b-74d9-48b9-9e93-ddb902049cfa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f724eb4f-fc73-43e2-9fc7-0d9957744c73</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f72669c2-d2bc-4257-8d77-ee329ec78925</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f729e370-e0fb-4d0e-90be-604ec1ff18dc</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f72dd7bb-ae44-4bb4-9351-d3d90842ce7a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f72e6245-5f3b-41a9-9d4d-792cb22c8baa</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f72ee0eb-b9a4-4c8a-856c-d9f9e2acb274</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f72f7402-c2a5-40b2-a98f-f33ad9a23917</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73046e4-bf0e-4dfa-99cd-dca4ca50f19d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73075b1-7896-47d0-abd0-f3e2c7b97391</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7307bdb-7a15-43be-824e-ac0be060b054</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f730b597-f507-40a5-9fd3-85b6a221b779</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f731068e-8906-496c-af4c-d17364138225</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73240f1-5a46-4ff2-97c1-e9a81dea3e34</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7343bb0-3540-41f1-bb83-ef422a00888b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7355933-e326-4223-ab5f-14b739f02cfe</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f736328c-a1d8-4fb7-8bbe-b53dcd8189fe</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f736b1c0-d35f-48d7-9930-988534123abd</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7376263-53b1-4f9c-8768-b47777e28a9f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f737f164-b0af-45aa-9895-bb5262d0c833</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7384cef-b350-4ada-a599-3302f96dd22f</loc>
    <lastmod>2025-02-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7394422-ab2c-429f-b99d-05d0410f5f1b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f739d2d5-ed74-4127-aa29-d9cb63ddddc0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73a3b83-00fc-4396-9c1d-c55a795879e4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73ac647-2022-4706-951c-74890ce0255d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73b7f11-3f95-44e3-80b3-8a3251052acd</loc>
    <lastmod>2018-12-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73c3d05-a193-4ea2-8bb3-e860119301e0</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73d6c15-927c-4955-9698-c66c746cf473</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f73e2411-cafb-4e7b-8496-4fa86d852442</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74005e6-d53f-4457-9bdc-f26a2ec3a796</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7415a0f-0c47-4310-826a-94c5a79902e2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7427907-ed4a-4f14-8f93-76a7a6f323f2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74318f9-cd19-4414-bb49-37739b47712b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7448f8c-4bbb-4fad-af39-56aed8f36ed6</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f744d3c0-d085-48bf-ab5b-517d2842c6e0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f745a853-65cd-4002-9841-6635ed14707f</loc>
    <lastmod>2023-04-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7460c14-976b-4f9f-8996-2b19e4e8173b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74729fc-a9ef-4dbc-90a3-398cb494dcf5</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7493277-8af6-44fb-9bc4-5ed2ee3ed097</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74ae165-9395-42f8-9dad-bc420ebb7d4d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74aebae-beda-44e9-831b-aa1f49f5d494</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74ba8b0-2200-451b-ae6f-0941dd2eee66</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74c2052-4a3e-4c87-81a8-b10ac80f7f3f</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74c9310-ee23-4c91-8dc8-b403ae3d59be</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74ce7db-5521-4b86-9cfe-2c1b5ff37487</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74d29ac-209e-49a2-a702-86d300ade651</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74d2b3d-e03f-45bd-a20c-efbae55a4866</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74d6f6e-c64b-45d5-a529-b01b9da320cf</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74da1da-9d6e-456a-8b1a-f1e6d50abbc0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f74de4aa-6ee3-47d3-b32b-c01a0f2996fe</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f752477b-1ff4-4d92-8b17-5e86eb0fa0b9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7525de7-8a89-4b6c-bf29-3aa9a23c6324</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7526ff6-c328-4f04-9ad3-3dde4ea26fc3</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7528139-5214-4689-b85b-d60673c9e9b8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75304e5-9da9-470e-b342-a53f4004a880</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7540754-b278-4c12-bdfd-3a22f1974dda</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75426a2-0929-4fbf-aecf-c94b1df22283</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f754a06f-e9f6-44a0-a6f8-a63ee4219c4b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f757237e-b4dc-49c1-b60f-0fc9a33123cf</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75735f3-9c69-427a-a2c2-20be77e62b96</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f757dac8-5493-4e49-8ec6-ad3792f585b9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f758033f-6cf4-4d77-8659-035599d749bd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7585b59-128c-47d1-b4b6-b157deef8187</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75b5237-e153-49cb-8f64-cabfeed20e3a</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75b652d-9e19-4bf8-979e-f24491febc2e</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75b87d2-c8f7-49cc-8995-37455f5fcfb8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75c2e79-2199-435b-8aaa-588fdd193840</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75cc048-1ec8-4336-b71b-0bb7d048f2e2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75cd41b-2003-4968-a4d3-eac4cebc17c0</loc>
    <lastmod>2021-09-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75d5a4c-077b-4605-83ae-d7a30cd735cb</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75d5eb0-155f-4f49-adfa-faa2f43db730</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75d764c-0397-45b3-b088-099186033b78</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75e392d-6428-47ed-9cbf-4a99937716fb</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75f35f7-1232-4724-a783-24e738fa5f95</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75fb0db-e86a-4920-ba1d-baf1beaee5a0</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f75fbfd5-cab1-4379-a51a-c5a7cf3c328d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f760f575-4be0-4107-88ae-877ee1b9d3d5</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7611927-fb42-4bf8-87bc-448e285dadc4</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7613b45-51cd-487b-9b57-d715eeaf49d7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7617689-f81b-4c35-9eb1-d7b334640a7e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f762cfde-1309-497c-9670-0ad0a26f312f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f763b12a-8bc6-451d-bdb8-f9dcdbc8323e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7645817-50c2-4633-b3ab-df09db3d70f9</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f764b897-722f-4e20-b9f0-398cd6e77679</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f764d064-c81a-4e3c-a144-2bbba36bcfef</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7650394-5b3f-42e4-bcf7-65b3d33474d5</loc>
    <lastmod>2020-06-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f765bf63-e1ff-4191-8629-741d927ea7f5</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7662b54-dfd5-4900-9f46-ae78ace92853</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f766c0a1-7219-4254-9898-3d1b6aae594e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f767eb80-f3b9-42e3-bd32-c6fec8a3cf03</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f768b87b-14a6-4386-9c7a-995fbcab5d34</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f768fa53-1ccb-47c0-89b2-fa861c665b3e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7690ad0-a9e8-4089-971d-264b262c0114</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7690b2d-8a42-4de9-8b8d-0a55e8a35406</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7694e6f-d3ee-4964-80cc-c5a25b58fc48</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7697806-a38c-452d-90c7-aa49a3997aa0</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f769b660-4529-4a0a-985a-21baab53e975</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76af99f-153b-4e9d-915a-22d0cd53305e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76b285f-ac74-4210-a7e2-c9822a23d310</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76b30e6-4c2d-4c34-976f-198b2407cc9d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76b88b1-2580-4f32-a3f3-f90fc05789c5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76bb0bd-e658-4ebf-aae5-1cc28bef6c4f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76da426-86d3-45e8-ab0e-d5723e85523b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76ddaa9-66bf-47a2-9eb4-36ea7b02c606</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f76f6eac-f1c3-4fae-b0ef-295eebb53d3b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7705ac5-c2f6-4eff-b09e-f250d272ef1b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f771142c-c709-4ae2-b7be-ea656fb8c639</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7715ff3-902e-4124-b185-e2444495f0e5</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f771e5cd-5f0c-4fe3-9710-193c675fc537</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f772c443-138e-424a-b1f9-b0244e67aa7b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7736130-304b-499e-b42b-f882b94e76ab</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7736847-b256-42dc-b7b0-7cf62159ab14</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f774179b-5603-4191-a714-bec9c49f01a2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7747b3a-b8d4-46f5-a09e-e2c34b2391d8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f774a5dc-e343-4bcc-a06c-d3b1e3381dcb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f774f4b3-52d1-4789-89ad-e003c7a45ccf</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f774f731-dc5e-4cc9-97d9-b7bc11e7f583</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f777cb57-0497-4805-8a8f-195ca0f19bb9</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f778c92c-80a0-45a0-9556-b89246a6af2b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f778f0ee-50bd-4343-88f9-5220956b0281</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77968fe-30fa-47ce-8d3c-8a1bdc00cd70</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f779ffd3-1f23-46aa-a575-4b2e50528a22</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77a1ad9-0e6e-4aca-b35b-a2db2290332e</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77aa158-a59e-419b-93c6-48b81624c108</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77b1295-a915-47a7-8057-67c5b21adaf9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77b3b5e-9e13-46c2-a7f0-699ad3f788d2</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77b7013-c766-42fd-ba06-cba41430a1f0</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77b9767-de01-4305-8e69-1aae5e681133</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77ca8a2-aff6-4b87-af45-01ac49d50520</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77cdd10-7eb5-4216-b8a2-faa5e8609b26</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77d5d8e-fbf4-4cea-99ad-97e6e0215b54</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77d9894-2a88-4b31-8359-ae142640ef5f</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77dc646-6b38-49d4-9e89-807048b58a96</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77efff1-8a04-4876-932e-7ed938fc7256</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77f4bfb-671d-4c39-af6d-7807403449c0</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f77fb5f7-1bde-439c-b92e-61175f55bdaf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7811edb-d79f-451f-9cba-2fea44762667</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f781262c-de3e-4a7e-9b42-b9ae1af4b684</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7819089-188d-47ec-9188-accd64042bf9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7823a0a-c215-45a7-a56a-a2c094d811b5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7831944-8a13-4632-a57f-87e7b877ffbf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f783613a-777c-4446-9906-2f2fb8f6803d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f784da67-552c-438a-a6bd-150c0a7cd092</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f785e63b-9b87-41b3-9d74-13536fdd86eb</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7865b77-c2bb-400e-8690-a9a3408ec739</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7866c03-6014-405c-905e-e6b198a34592</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f787b8de-63e5-41b2-a0ff-0803e1e251b9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7888f4f-d83f-4312-aa97-bc7365586a3f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78a6068-3cba-4f7e-bca5-d089eb9a0c4f</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78b7872-3ef5-41c8-b244-09dfa316d21d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78c88a7-5bbe-4565-8d2a-f3483eaa48ce</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78d2d17-4464-44a1-916b-fe64d6001712</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78d40ed-44c8-4d64-aa9b-118108acbc32</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78dfef0-8f47-4b37-a21e-86aa067922fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f78fb5e7-d426-4151-b411-6ad0fe1ed9a9</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7903147-ee93-492a-98de-1da298fe1cbe</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79038e5-39cf-4ef1-903a-ef82192e8c27</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f791f605-b888-4973-b777-48f926c8a7ce</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7922f34-89e7-4969-8c1e-664c78ca03bd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79275f4-eb4a-4566-9b9c-43b722c62613</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79311cb-f1ed-44ae-9ab2-27aba3f4579d</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79397e2-c773-465a-abb5-e4fe8566bca3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f794dcea-43f7-442e-86cb-7b485822b234</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79503ec-18a6-49b0-95c8-4b7f030616bd</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f795c00c-0d0f-4558-b884-596f0704e7a3</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f795e80a-7d3b-4e67-a6e7-efed39d2f87e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f799e4ab-b6fd-4037-8903-d16cbd7945b3</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79b140a-e2c5-4e71-b000-658ace4d9c6d</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79ba490-f573-4f17-b47f-c10db944db0b</loc>
    <lastmod>2023-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79baaed-c578-4478-b50f-3ebcf3c87896</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79bc6fa-9e01-4bc6-87d4-7ebfb8578a04</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79c06d6-9e40-4e90-92df-ef7bd01e280b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79c6d82-4f65-482f-a9b8-0e2161b8ade6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f79f197a-bc34-427c-94b6-f12b52ad593b</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a02368-2e68-4dc2-82ad-03b89d2977b4</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a04475-47eb-49d9-b0d2-64a2a7a6cf25</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a094ee-d394-4f4d-9e9c-c17d76109d68</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a0cdcd-0bd9-4574-9e63-14d0deb03794</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a0d2fb-1578-4865-b119-0f3c26fbacaf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a14b0e-d76d-4980-a9fe-e7cd75799a9b</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a2a122-8c90-4484-a135-64d79e36008a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a2b4b6-4b93-4225-8143-ff883865839e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a47cb5-fee0-48fb-81eb-c4aaf5cae6bc</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a5d6f4-d0bb-4d97-b937-ecdd5cae7e94</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a74619-30d6-4ee0-a238-247ea5472d77</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a78e37-0ab0-4064-95d2-8677a7c9feb4</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a7d623-6485-4fa8-a00a-7991d75f4b20</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a7dcbe-a76c-4d29-b1e5-d50d08844a8f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a802de-2d41-4169-b9e8-36e8a4bc06fc</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a8c2a0-3e6c-455e-a06b-f24a2810fefb</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a98041-f8f0-46c2-84e9-f360b2d471a2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7a9bd75-7937-46b2-b213-d39cb5d781f4</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ac1f69-13d5-40e3-89ad-c5929a785653</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ac4b25-f7b2-4140-9a34-83601b153019</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ac4c7d-a11d-475c-9691-63616b2ba615</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ad5a00-e778-4853-ad0d-6f3bd1c5f103</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ae57d5-a4d0-4d66-b9d5-ec1bd4c3c8ef</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7afb693-c081-4308-a732-0ae4b5b9bcc2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7afe8f1-c07a-4b8f-9e9c-91245b432c9a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b01fe4-de90-4d68-8e64-0fcf37069dfa</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b05892-7c07-4da7-95b8-bf7e7c79f06a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b06484-2619-4135-9850-b33d632fca97</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b071ab-eb84-41a7-aef1-efa452bfdcae</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b1d43f-ab74-4c19-b32f-c44549f8c79f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b251a6-ec36-4c18-adee-82d293c0d5bd</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b2f888-e26f-45c8-9aaa-f75acc5163a7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b32440-c9c7-4e2d-9819-d3f3bad19049</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b36eed-8da3-4acc-983d-6cb2b9dfc837</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b445b9-b2db-43c3-9656-1ede4b9adc00</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b5753f-1f0d-4419-9844-caeb73fc4225</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b6a167-326a-4f98-bdbb-b66214f95633</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b6b1e5-8e4d-4e06-a519-6a6d7e6da2c1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b86f6a-365e-42db-8d50-5b2c7a703f3d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7b93425-3fe1-4755-8f4f-ffe1f6e6d9b5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ba400f-31d8-4b5c-95fd-fc91be92b31d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ba6e23-d694-49b0-a408-17e6585dff2c</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7bb3302-fdd9-49eb-b3ac-19848d920d54</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7bcc69b-d205-404f-90ac-75f121144dd5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7beaeec-e9b3-4105-97aa-602895a5c9de</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7bf80b1-c62e-478e-9aea-61fd25bb43a5</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7bf90bd-23bb-4e5a-91a6-2759badd922a</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7bffbe0-33da-4669-9032-e94aa0ed1ea3</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c10caa-7ea6-4092-bd8e-1e9ae04c0a8a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c1278e-719a-42a7-b2bd-b33b866a6840</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c15b58-97b4-4d7b-876a-e90f20cb1e2c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c21beb-43a7-4251-bd86-a8b6e69b6c28</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c3e990-9455-47c5-abd1-1cadd1cf97f9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c58ce8-d0d0-45ef-8049-396ed181a24c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c67cf0-424c-44ef-b5cc-52989d165623</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c72a28-f6c7-4e7e-b761-e04d21cd6145</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c72c3e-4952-455e-8159-4a686ecb4b56</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c75d4c-4de0-46ab-b5e4-9a8e9ccb4942</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c89e80-9291-4306-962f-6b116833cf55</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c8bc31-8369-47f0-b893-9f6ed69cf12f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c92338-cc4a-4da8-b375-4b1ca4c228c3</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c95df9-3c81-486d-b40f-ff6136b94f44</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7c97bfa-779c-4dd1-a48f-b84826ca7683</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ca8c37-deee-418c-af3b-fd05811f4627</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cc77b7-e4b1-46c6-bae3-60c3726ef866</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cc9287-a4be-46fe-adb3-9b076e85fbc5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cce947-fdc4-41f1-a041-82e55933bd19</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ccf746-9e67-41b9-a31e-d2546dda09df</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cd31c2-0c1c-49e7-99b9-27bcbe2af9cd</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cd937a-7a44-4c65-b9b4-0be26358dc03</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cd97f4-5437-40bc-8b89-0b875674f949</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cd9b0e-cc38-416d-9721-81abebaa609c</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ce729e-67b3-47f5-a07f-feb75142bbe7</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cef160-efb9-455b-bf42-5ce273d22954</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cf798a-d201-462a-937b-d3a44f31f8a4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7cf8596-2cd4-452d-bfd9-1d99507398a4</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d09c77-b35e-46a5-8001-a38e7be594e6</loc>
    <lastmod>2025-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d17b88-d8df-4b75-adb6-c2be648edc75</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d1c6c9-ef2b-4007-862f-2c0b771bf38f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d213fa-ac96-4ae0-87d8-08e2a5c78ece</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d23cf4-b77b-4a95-b085-d739ee044f40</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d3303c-f2d0-4eac-96a6-c1889cc3bb9a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d3f156-0c04-4a4a-b525-5336df8b3019</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d46810-0175-4611-9bba-e85e9ea88e83</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d46e58-dcfb-4f40-9b55-9211b4cddf1a</loc>
    <lastmod>2020-06-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d5bebf-e02c-4e2a-9c72-563863bd4205</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d698bb-8bd0-4f3f-8378-83431d07f904</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d706a4-4aff-48aa-a218-f41e2dfcc431</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d90bc8-db98-44dd-8dc0-6cdb0e6169de</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d98975-605b-4169-bca6-d16bece9266a</loc>
    <lastmod>2019-06-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7d9f34d-8264-4dc1-8bf3-177d388b6df3</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7da242e-1f73-4368-aa17-1895681ca708</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7daf830-07ef-40b2-b615-29ef149e4372</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7db6020-98f3-4c92-9784-5058d3a8521c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7deeadf-bd0f-473c-8e7d-e4fa1a8091c7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7dfd132-66f7-48a7-9f43-7ed823691e91</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e0f192-4e57-4d95-b9b3-783bf4e62d80</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e12353-01fc-40db-b489-647bcb3f9b14</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e1607f-396e-48d8-a82b-b606fb69d60a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e27878-195c-4c9b-8f52-66593eb1cffe</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e2ac62-a3cc-4e46-aaba-717fafc97365</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e31c24-543b-48f5-8a4c-ce031d370570</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e34a9f-abd6-4af4-9397-995ea2113d1b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e395c7-bee1-4eca-b5da-a3cb77268ca8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e5acbe-db26-43ca-a393-202963f0a293</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e6478d-6748-448c-b6b0-102231095866</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e64b17-d27e-4ca3-86f9-d476bf213db1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e826e8-d102-4f89-b8b0-999d25605f35</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e8f77b-0b9d-4eec-b58d-4cbb7deeb342</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e951bb-1ee3-44df-8427-aa208f7913f8</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e968f4-3ec7-4d42-b017-ee5a29d8378b</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e9cb43-a8ee-432b-b5ec-6a4b94f17084</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7e9d5df-04f8-4b5e-8fb3-565b65fdd35b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7eac07c-122c-474f-8e5a-5c83cd2a4039</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7eb796d-0665-4682-a469-948b65d68305</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ec34c2-0f00-426a-87bb-b3e886d85cea</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7eca5f5-2ae1-4940-ad1b-ca35a0952149</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ecbd6a-1e67-45d9-a4eb-0cc4b55bf5af</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ed3f44-2ff5-43d6-8590-a23541b3ece8</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ed8bfe-385a-4f8d-975d-c9f690b99976</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ed8ef8-e308-4c08-88f7-1f5a247f9c7b</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7edad84-ca8f-4f1b-9568-528bf7f6f889</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ee1e76-f0ac-4985-bc1b-fc9c0b779525</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ef11b0-a5dc-4166-9078-b427e8668818</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ef309e-79db-4f66-a068-de0fc04dd3a4</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7ef7218-46f6-4a22-9e2e-0a1b2d6fd55c</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7efdae9-8b39-4cbd-bdba-6984b660ecb6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f08503-f6cc-4348-aed2-c5e53243bab4</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f0b032-1e73-4002-9ae5-ee6912c78711</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f0f21f-a523-4349-b939-5a71ab65557e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f1b017-ff35-44a8-b23b-e48412b66bd7</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f1d23e-7b7c-4dce-9ab3-762a26ab7803</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f1e6b5-340f-4a98-9f4e-2d75f0821fbc</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f27047-9308-483a-9f64-528e8411430f</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f3bf14-1f95-4d85-b64a-a81e9d326a1d</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f420e4-df05-4029-9df3-62503416d6dd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f46fb8-b618-41dc-9f17-e85ea04fec94</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f659e6-7b2d-4bb7-8f11-6152bc78e448</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f6863a-1a56-4451-9d31-fa8275f45c08</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f68660-c92d-418b-b934-afcfebcad12b</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f6d44a-95f1-4335-8e02-c51aa7f0ed6c</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f7cddb-a927-4d8e-97c3-d8999618bb07</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f7de17-f0ac-4115-ab80-02041221d880</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7f8f751-ec91-4892-ac4a-7d382d0413f1</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7fa700b-958b-4267-9b29-a78b4fc18ca0</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7fc6334-2263-41ed-9067-077f47faf9f7</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f7fd9bfc-54dc-4c20-9e23-d542ecf37a54</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8007b57-8505-4b01-a769-12754b89e907</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80160a1-0f63-452c-a5b9-33d32cba34d6</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8028d4b-3170-4262-bbea-0a87922874bd</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f802e9bc-eae9-4493-bf3b-d4f555e61de0</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f804c8e3-0081-4c1d-823c-90fec391ab6e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8059fa4-579f-45b8-8200-afc3c5558ed7</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f805fbbd-0619-49d5-a67c-a705ba6d188b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80691d0-50e9-4165-a3e0-e241550b3c69</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8069af0-407c-4391-a838-e0e66529f751</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f807693f-ec9f-49e5-9879-bd357cb40ef6</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f807957c-f816-4767-8ad2-afd7b5a7fd28</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8081f79-7c85-4250-ab11-a07e5868e0a4</loc>
    <lastmod>2022-11-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80846b7-7104-468d-9540-c28747205816</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80904de-bd86-48e6-8687-dbf934f6c12c</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8092ba5-b953-449a-99ae-250bc41d486e</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8095933-88c1-47fe-bffc-99c64b7ead46</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80a76b5-cac6-4398-8e5a-c06dbe8a3f05</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80b0602-da67-4b22-adaa-34f2c4b237aa</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80b98e3-2b14-456f-bb3c-00758525e37e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80ba535-c8ca-463a-abb2-37e2f1dbe886</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80bff60-bce5-40e3-ac87-3575fbcafd83</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80d0b5a-b47f-46c4-bd14-cbe7156c90c1</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80d47af-437d-4ec5-8665-050dd9cf0c77</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80f153b-08f4-4598-9901-59f9e404090d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80f27ac-097a-4528-ad4c-911ae3b58d17</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80f325c-53f8-4607-9206-9c58da7d8a95</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80f70b9-3a01-41a7-b255-4e97013c578b</loc>
    <lastmod>2024-12-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f80f9577-45d9-42c0-b06b-494861653249</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f810e46e-26bd-4d56-9148-66a1f1cc4fc5</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f811a8c0-06fa-4e30-9e7e-7d5c9a4698b9</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81260ce-9a79-455d-9d74-448b1dace73d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81291de-1658-4014-8ad8-60ba5348e22e</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8134ea3-7798-4e7b-a9db-0d00ee8c4160</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8136dc1-5b49-4b66-b43c-e4a7875546bd</loc>
    <lastmod>2021-10-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8139052-3cca-4bc3-a58e-8352edca616a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8149b9e-b3cc-410c-a9b7-b63731c0ff75</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f814e14c-633d-4b60-abe8-404b4a35324b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81555a5-c6f0-4f17-8a93-a20ea8914049</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8168be4-c970-4382-b7ed-a70b122ee5e5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f816a57c-44fd-4759-8e1e-3f5b5a15ac48</loc>
    <lastmod>2020-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f816b5d2-b336-45ae-a96b-9711cce69935</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8170703-c619-428d-9408-b7ff4e4ce74c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f819a8da-2887-4197-8c7c-f36d73ff1602</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f819bc44-5c5e-484d-a6f0-6c61dec5834a</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f819ca9a-bbfb-4c09-b904-f9533f1ce41f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81a4aad-fb9c-4855-8d9c-0aa3e203bc9b</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81aac33-0995-4e87-9a0b-7510fed45e23</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81b511a-5cbb-4d59-a37a-01a7ae294606</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f81fe04a-15ca-43a2-9a27-9b68939c1500</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f820751e-dcd3-4c19-85bb-f101b7b6b553</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f820aae1-e02b-43d4-87f9-7eb235883623</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8213ff8-8b9b-46cd-8a23-238900c72ce2</loc>
    <lastmod>2023-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82163f5-be55-4eee-82ff-8e3c7b5b4323</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f821e58d-abd0-4328-943f-f51228afc917</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f822f9ad-3d44-41ed-8173-ec0f6c531575</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8231881-a9d7-44d7-8d85-a9e1181c55b8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f823328b-094b-4556-a1b6-9fc8e1b06ebb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f823ba1f-a6cb-4dec-a503-c0a7eb3b2e16</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8246410-1b3c-475c-9aef-e6be78b3970a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8249dba-4fe5-4b6f-bafe-5eea4b383274</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f824b73b-8291-41a3-bc54-0b8eac84c7d8</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8254250-1018-4dfd-93d7-878b1f55aeb0</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8255053-906a-4c65-80f9-79e14a6aa7e4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8265d7e-6980-4538-95cc-d0bd7531e5d9</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f826981c-65f0-4eb6-99b4-1b02cbaee7dc</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82722c8-7572-4f58-a00c-d108b31cc31e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82a2f0f-6b2a-4bfb-894d-535e997f3e8a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82bb015-9846-4b42-975d-e6c84893e4ee</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82c7ec0-b947-4ccf-80d6-f4f7bc97808c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82d2e85-255b-4a82-89ac-2a93e3f1db30</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82e184f-02d5-41c9-a42c-9f2f5a8a55f8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82ebe3e-97de-4488-b85a-c2bc3e11cc53</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f82f1785-c89a-4393-bec2-63117b5842d3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8302be1-f8ba-446f-bf3f-322f9c78a82d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83103c7-7e70-4296-9412-1b94e4c5728c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8320c6f-8f3d-4dc1-83eb-8331ba372059</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83220a5-6b5f-42eb-947c-4583dedb0666</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f832302c-555a-4120-822d-f657832b96c6</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8344412-5f81-4dd0-ad16-533c80d11da3</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8344c54-38d1-4930-87d7-02def789862d</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f834d122-576c-4c1c-8c47-b5a43bcdb197</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f835b09d-61c1-4e50-9bda-7e4ab29ca10c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f835e5a4-ad7d-4813-b102-3a2a0d4938e1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f835eb1b-b411-416b-88cc-7de2f08c3343</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f835f1f7-c577-405f-b25f-b5be29a9b434</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8370360-7301-493f-ac35-380ce6de66b4</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83760ad-f181-4d38-88a0-0e4d8243ed8c</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f837806a-0310-471c-b3ec-db0a0f40258a</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8388fc0-c209-4788-a0c5-5be39816bb5a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f838a924-78f0-4098-8ebe-08d16446e846</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83a9bdc-41ec-41a7-b156-1c3211fb7b4a</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83b13f1-ad2f-4dbd-aa34-33081e8f44a6</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83b68b4-9bb3-4699-b91e-01c91ced74a1</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83b9392-ba14-4761-96b5-ee36c66b8c00</loc>
    <lastmod>2022-01-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83b9c3d-2b6a-4631-bd75-a8520ac3540b</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83c591d-1a18-4317-b1e0-634d9c4f9004</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83e108a-9d25-4a00-b7a1-28d22ca3fbdc</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83e5d9b-d0c0-467e-a6ae-46fa4ded4df1</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83ee7ac-6fd5-497d-9b18-3ae411d46810</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f83f3e3f-77f8-4f65-acd1-e5b2de4de200</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f840e2a1-5d05-41e9-b0fb-c5d292aef863</loc>
    <lastmod>2021-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8413970-355c-4e3f-9732-3a44b7819405</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f841d322-c27c-498b-89b7-6dd49df9fc13</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8434e8c-dbf4-4362-9142-e4a52576cea0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f844136c-5d9a-4de3-bc5b-4e1c9c8fc17f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f844177a-e870-47ff-a6cf-fa77461bef41</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8444e2e-c11e-4e80-83e1-7b0851fe1b2b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8446d06-1595-4134-9788-38b229a7cf4f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8449543-c8df-4566-a3ab-277a00eec560</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f844e25e-ac4d-48df-b37c-e68c9c2ceff9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f845339b-f388-4708-8c83-3a5b7686ebe8</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8456c61-8bd8-4743-8af2-2a634df956a6</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f845a3f4-7791-408b-9068-9b2fa9558abf</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f847312a-611f-4abc-b8a8-31bc65673f40</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8478174-c2d3-4c00-98ac-6b92eaa55d6d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8485cd0-8fe4-4456-a3c0-6e0b8a7c5c87</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f848dbd9-52c1-4f18-9380-91871c0adb5c</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8499390-60cf-42c5-b020-24eb52266159</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84a8664-f70c-4576-bed1-a3f404c01fea</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84b1722-a7d2-4755-918d-78cff815af41</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84b8c2b-6b63-4369-afdd-36ecc43ed4d2</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84cc74e-bc8a-4b27-bd02-3d73fc6f3188</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84cfcd5-153c-4413-ba69-bc3ebb68dbf8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84f2aaa-7a92-41d5-a59a-fc61b4b6dbff</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f84faede-ef7e-45aa-9b22-ceed21bcda37</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f850b4d9-4e91-49c1-9e5b-cb815102dc82</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8516cc1-3a73-43b2-9fc5-69580698e02e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8516f82-e63f-4f1d-a784-11292244a034</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f851a582-6fe9-4ffc-ba8b-abdf0c698a76</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f851c622-c5c7-485a-a05e-f0de63bc707a</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8535ce0-e47d-43b3-bef3-ff484ea79ed0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8535cf4-afcd-4e7c-838b-69d0a7b04232</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85475b0-a2f7-4152-9fca-57a689bf74ae</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8558ae9-684d-46c1-8bcb-260a8ea7d6f0</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85685c8-d124-4941-84f0-633af0fb4ebc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8584d59-4793-4fbc-bcf1-0bbd7b5818d0</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f858a96e-7621-437d-bdac-31e6a45de40c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f859b8ce-11cb-4414-bcb8-8b816e173256</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85a0492-cb23-418a-9cf1-dbe918792ec5</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85abd00-d553-4e34-b2ce-1bc21a312e2e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85b2e70-a917-4fab-add4-abb72d5ae7a0</loc>
    <lastmod>2023-02-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85b65de-e0ea-4ac4-b0ed-fc6f4af5a591</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85bae34-f4fe-42ea-8527-7c2b44ee13d9</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85bbf1c-2555-4e0e-b8a7-c6233c3eebaa</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85d0d5e-6829-4798-b1cf-8c55d31f05b7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85dd529-efc5-4fcb-9bfe-8e012513a88f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85e46ca-58d6-4926-9889-86dbfc60e15b</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85e48fa-9857-432a-926e-b4dcc8f583bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85ec4bf-a66c-40fb-afdc-c6da8a0bd047</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85f3841-d1dc-4f7a-b609-b39d1034ed41</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f85fd7dc-b846-4f23-866c-979b545322e8</loc>
    <lastmod>2020-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86066fb-865b-4a00-8d49-6366c9cb7975</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f860c063-2d9b-4174-9a63-160e85950d50</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8610230-ea9f-4571-9c18-923d7ad305fd</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f861fd96-9e78-4ed2-a099-a9439620f9c5</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86219b9-42f7-4910-a9de-9dc27e6082ca</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86283d4-7b5b-4923-9ef9-bea898f4fc11</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8632309-1eda-4c1a-af23-43e708130e83</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f863ce96-64d6-488a-9d6e-139dd6ffabc8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f863e51c-a0b0-4759-8f24-7ebf265caaf9</loc>
    <lastmod>2023-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86426fe-8ece-4ff3-916f-c1fbc4c2fa16</loc>
    <lastmod>2021-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8643ee4-9e7c-405a-acb8-5e39bf365c80</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f864cddc-68c0-4475-a9b1-f1e293af70fb</loc>
    <lastmod>2019-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8657d2c-5db3-49f3-8a36-fd89e23366f5</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f865a9fc-af3a-4d24-ab52-93760c06305c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86616b2-3c05-4b28-9396-7ebf8d3c736d</loc>
    <lastmod>2022-10-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8663d93-cec7-4df4-8194-1da3cc77acb4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8668e16-df74-4cd5-afb1-bb577b1ec07b</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f867b261-1cce-4e33-b5b2-0fe1a7dd1187</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f867c1e1-9e8b-4bde-ba26-12c9df2cc5d4</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f867d193-bfc3-4380-8f9b-f04b007852e7</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f867fc32-8f8c-43fa-9b8b-07b68cad03a6</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f869fd1d-159a-4283-bc93-42e9cdf4404c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86bc551-8553-463b-b323-e7f8a18aafe4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86c3e12-5ea1-43b9-ba9d-455b3c240ba4</loc>
    <lastmod>2019-06-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86ca7e2-2e10-42b6-911a-b2f786950ff2</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86cb57e-a23d-471c-8d29-d7c9b50c2e55</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86cd762-5816-4125-8ea7-fa32129293ce</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86cf5f4-f7d9-40ae-bc69-8157f7d4a907</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86d2105-42e6-4c23-9935-346878deeec0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86d7c21-2979-4108-a68c-357b7bc17978</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86deeae-43b9-42ca-b219-cb41dc2fc20f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86e4427-f35f-4b62-a634-04a683b092fd</loc>
    <lastmod>2023-03-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86e523a-5ac4-4fb9-b3d9-5b5054fc4358</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86f2f44-8bff-44cc-8e6d-8e564a532c52</loc>
    <lastmod>2026-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f86f417e-e88b-4d95-9ccd-61b93d35cad0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8707410-22e4-43a2-a2ca-5e14231134b4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f870e00c-b8c2-413c-bb79-07153e9285d6</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8715319-ad03-40e3-a714-3a58d157dc1f</loc>
    <lastmod>2025-04-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f871aed8-1537-4cde-b292-e07d4f4c9a0a</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87233b0-dd20-4b9a-a4c2-4072038ef48e</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8726aaa-594d-4b41-839b-2866a34ee68f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f872a455-c00a-4b04-8052-20792a3214c3</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8734b81-608f-4035-9b3c-f2b2b028fa8f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f873c513-522d-42fd-b0c7-069a2e2a314a</loc>
    <lastmod>2018-12-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f876f895-3849-437a-9a2f-e540f87abc18</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8776b1a-3063-4280-ad2e-5f0783bb9ae3</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8780326-c245-497d-9021-b33f8f7dd2ad</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8787ed0-4d0d-4606-ae95-7e9da1fc8d8a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f878c942-be16-4633-bc58-454c868e2b0c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8795add-c680-47d5-99dc-65e44a3e83ca</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f879a05a-ada7-4335-8358-05445fc7d73b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87b44f3-f9d0-4d8f-a921-bf482dbb2278</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87b888b-6a22-41e7-8d76-a7f9a255e889</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87b9c66-7082-4a74-b918-f523578a47a4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87c0bdb-0908-4783-b3b3-d9a6fb31226a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87d16c0-b22f-46cd-a019-590f6f72a0f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87dc7f0-f5f1-4b62-9e7c-2e2621f0f49b</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87efe55-93a0-4bd4-ae85-c8d480a24d1b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f87fe70e-5fc8-4d35-88ee-e3eacaef24cd</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8810a4d-d087-4211-8202-a5ed8455c7cf</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88179e8-dc3b-476e-9807-8a5605645c86</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f881b1c2-bc8e-4c0a-bf5a-867e8f0e5edf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f883a2b7-e330-463c-af62-ce2a262f8e05</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8848d96-12b8-406b-96df-c98bb15b98d4</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f884a5bb-75cb-47a1-998d-cafe1e7991c7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8865bb7-0e53-452c-b57b-44811e4e1490</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88669d2-8e2b-402a-b4a2-3718dc174a02</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8884da3-ee21-4b64-9be4-8fce37f4caf8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f888c998-0606-446a-b2ec-6aaaafd59379</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f889a763-57d8-46de-bbbf-cf6763593137</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88abbfa-c26e-4e90-adae-a85dc08a2aa5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88b0f5f-80e4-400e-98b5-668ff163ebf2</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88bbfc2-3164-45fd-b848-cb2b1bdf7ad5</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88d3c06-9596-4861-a181-5c35aa04e16e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88dfd09-e1b7-4c62-9f0a-f2594dd05240</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f88e67e3-2cac-4dc1-bee0-a2612126e121</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8910725-5ab4-417c-99d4-56271174a640</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f891ebfc-198b-4865-8aca-534f481b0338</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8921b30-36d7-4567-9dca-f807b7ff6307</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8923062-b297-4757-a845-be7b4b706fb0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8925a2a-43c9-4bad-9bbf-990f476387bd</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8955cbd-6349-4860-9dce-ad7e2dce86e6</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8958348-37bf-4dc9-a773-e8b98c929f7c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8966a4c-11e9-4255-aeab-fda54993e360</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8977c3c-0f9e-4939-8d08-372f955882bd</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8986e28-0774-4815-94c3-0e55ac5821f7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8990f3e-1d98-4f8f-b354-52cdb2a050fe</loc>
    <lastmod>2020-07-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8992205-914c-46d8-ba3f-1f7c6987b60f</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f899f991-bee1-4ea7-94e9-675306318aa6</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f899fc53-a53b-4dcf-93fd-c73636082289</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89a0bf1-141f-412a-a584-29b29b8753c0</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89b5dca-bc47-4d51-92d7-2847e126b7a4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89ca922-daef-4140-b26e-cdba1182c1e6</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89cea26-dc8b-459a-bdbc-f6d6cdda1e5d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89d0a1f-5c74-42fb-861d-4e0eb973f3cd</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89d4fed-d2e5-4a5a-ad09-9b18f03cb749</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89e828f-db14-4fc3-9f32-8955a2780242</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89f4641-7e55-4405-a7bd-46833985edfc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89f6e16-8a82-473a-b8f7-8a2956bb61c0</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f89fb386-dd76-4997-84c4-63b2dc6b90ad</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a09da7-be06-4401-a016-9e02dd56d9bb</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a0bb2e-2282-42fa-b3fe-233ad2867e43</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a0f2d8-f372-449b-95d7-9086c98d224e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a15c47-0e15-4ec1-9c15-576c44a93993</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a230fd-ae1a-470b-aef1-25e677cf6c46</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a34725-d0e1-4d9e-921b-aae39ee2fc7d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a373a8-206c-4739-93d7-661e54eea5dc</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a381fd-ad88-4192-be3f-b31ecf4df5d0</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a3a494-706a-406f-bbda-985ba86a0207</loc>
    <lastmod>2022-10-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a40349-6e38-4609-829f-f099a8e4af39</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a47701-6234-4790-96ae-c2fe33e81795</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a4a31a-9b5b-46fa-9e7d-bbbaf647ce52</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a5328e-97e8-4586-8d6c-bc95151825e2</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a5952e-3ae1-48c1-938d-7bd6ac1025a4</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a677c2-6049-4dce-bf2d-6ae779b70d43</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a7c351-305b-4a45-a09b-d20670dd55d7</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a8ca14-2c1a-4eac-83e2-8f84537e5278</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a912e8-ac11-46e6-8a7f-c18d92e5744f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8a96042-72d4-4167-a653-b502f548ce34</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ab1797-4deb-49f9-bd00-cbaa7202db7e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8abe544-8206-4eb2-864a-63ac6c70773c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8acb507-156c-47da-90fe-2504241b7ecc</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ae57b4-87f3-4882-8bef-bf4036f32540</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8af52c2-1cd0-4aa8-8344-c05817a31c60</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b039db-9b9e-43ab-aa5f-0781d1b95c4b</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b06c10-9e41-441f-8588-6901c903f514</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b0e74e-bcf7-4b60-a182-60fc3ca94d47</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b56d54-5822-4d8d-af6b-e9503f43ff53</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b5a891-ad2c-4d62-b95f-5c807fbf8391</loc>
    <lastmod>2022-08-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b6aba6-6c75-4047-afb3-d5313146e899</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8b99945-499a-4553-aa6c-8cbf9965103a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ba0610-7374-4a18-8d06-980b133a02d2</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8bc35fa-5cc2-4d6f-b7c0-227d31124422</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8bc6241-6492-41b5-b9a4-98cceff4aefd</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8bd0c73-8224-4902-9845-506ffffce056</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8be7c95-d424-4a05-a518-058a8316efda</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8be9d60-f4c9-41ad-844c-fa8f200bf7e6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8bf82cc-de16-4988-8ac6-c5f1fb7c0b73</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c00657-fba1-48a4-837c-cc1312103191</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c1c54c-4e91-4eeb-8006-6cda22a12f91</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c22d5f-7647-495d-a7e9-a3b7da4f68b7</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c26210-76ab-4ee1-a4c1-7a58226ffb6c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c43126-3606-42ea-9209-8c851fc7038e</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c49a15-cecd-4365-aa45-ee6e18e29d5b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c50afb-9f51-4ba4-8c3d-875bfb58b125</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c62002-68fd-4e7f-ae28-faf45a12b9af</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c70dea-0c23-4b37-b2b2-3e34d3085dfc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c79bfe-3cf3-40f5-9e23-f217bc866e47</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c79d6a-f409-410c-95a6-f3e7f706fcf3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c86df0-5cdc-44b2-ac48-6d0f8eb42f5a</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c8d14f-f879-4135-bb4f-f4db9cf76d46</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c8dfd4-af65-47e7-bf86-0a8f5ab644dd</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c92556-83a0-4788-b476-7714b00fbb9c</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c95ba9-f34f-4725-9c6c-2828c3045221</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c9939f-3ac0-42a0-a759-5b881f22135b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8c9c64c-86dc-4af6-a455-2e2ca53dc59c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cacfbd-5b71-4ee1-b958-2801373562e0</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cc43b7-8b00-4ae6-9035-17c4a0bc4101</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cd57f1-0879-4d36-b042-3f71df13b657</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cd7656-3bd1-4666-9401-69a36e3993cf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ced86f-c96f-47cd-8203-b676cacca468</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cf1e47-ec64-41ef-abd4-7b054e7b1d7a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cf26cd-18de-41f6-ae82-6804efaec341</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8cf47da-0b56-4230-a192-b2b1ed745a10</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d09493-0c3f-488b-b635-5dca1641c888</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d10550-1b2e-4d43-b41e-09d97a7f372b</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d127b7-a979-4175-b005-7229da93ac98</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d1a16e-e6e4-4f9a-baba-a4fe26e8a1be</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d4f5b7-4714-4f86-8628-6428fb0dfedd</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d55717-d771-42d0-89f8-20a9584f506f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d56e17-5279-4ffe-90cc-52a91007d6dc</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d64d61-0534-47c2-a465-87d419fd25b6</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d683dd-88a3-4215-a043-a66c60a8e0d9</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d6c711-016c-4d6d-80e8-a370463e600e</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d7543f-ec54-4b64-ae05-a7d54782f031</loc>
    <lastmod>2024-12-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d7ee8c-1f59-464b-ae24-487bde20e10b</loc>
    <lastmod>2019-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d80fdb-b9d0-41f2-a95d-ee624003abb7</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d8884e-20e8-484f-b58e-c359ae40c9cd</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8d8d719-5a68-483d-bbbb-c32ee85ca49c</loc>
    <lastmod>2024-10-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8da6ae6-3f06-4efd-85ff-2d157170f3b0</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8db6c84-df69-4446-8e53-c58919fa2aba</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8db8806-efa4-4c40-acd1-6e60b20301ae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8dc1081-fcd4-4a8b-a921-d1d0a20c6725</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8dee427-9f94-4791-a2e7-35afe2df3490</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e0042c-81d0-44e3-8ab3-aaef61d89678</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e1362b-1e1b-4b87-b0a1-9235d9113ee6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e1a360-a33c-4a43-aea9-f98993ba0c1b</loc>
    <lastmod>2025-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e1f2e7-162f-418a-ab9f-af2e2addc48b</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e279a0-e23c-4a4c-9c5a-c10977006e08</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e471d0-b9aa-453b-b91f-3fecae33a37c</loc>
    <lastmod>2024-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e60d82-e074-4271-b467-cd4bf86f0f05</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e7fb87-4761-4bb9-89d8-8d40d812874d</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e90e21-9879-4789-bcc0-fed8af641060</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e90ec3-8c1a-4cfb-8a52-b52720abc222</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e9aafd-bbdf-4a3a-ba93-39be15afc947</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e9c523-c771-4a4f-9e30-82309053bd18</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8e9c8f8-64d8-4184-a3f4-4967b6b782e2</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8eb8e0c-12c7-4c18-9e1a-4d37aa556696</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8eb8fc0-b646-4614-a9fc-d54cfb897cc4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ebff8b-e5dc-47e4-a09c-4f60ca501e0c</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ecae08-92a2-42cf-84fb-db6103b7beae</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ecffa3-3fdc-4962-be3a-ef03d7aa15ab</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ed00bc-75c8-4dcf-8e07-898d0c8e9786</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8eed2d2-259e-4b64-a590-443ed6f9427a</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8eefbd0-d2b0-4d02-b911-0025162c2444</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ef5c16-d936-4e0d-b96f-ffbc735cd09a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8eff7c4-db8f-41ba-9b77-d123c0f91bbe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f030fb-8e8d-4e69-82dc-091ad2e911ed</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f0ed69-afa5-41fc-904e-c4ccbf85646b</loc>
    <lastmod>2024-02-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f10c51-c3a0-45a6-82e3-5dadf6757782</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f26484-7bf6-406f-9711-c210ea391205</loc>
    <lastmod>2022-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f3062b-a655-45a3-a46b-fcfd0dd1498c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f44727-56f3-48b9-9f72-cf9569456bb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f52803-770f-4e69-8a48-487d67a2bd96</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f53a8f-2645-4c5b-94c3-4cd40e5a7708</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f5c949-285f-44d2-bcc4-59984fa171b5</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f5d705-f43a-471d-820c-71eb2ce3239c</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f6f249-d126-42cd-86b4-3ade2aedcc03</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f76aa3-05d8-40e4-962b-20dac5e6037e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f8adeb-79d3-495e-a4d5-ac9260b86e23</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8f8de28-8ae3-4534-93b1-977a505327a5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8fab3ab-7e74-4134-af61-40301551cb82</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8fb6439-fee5-487c-8258-9cc202f0396c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8fc0a24-076d-4aa9-9e1c-41b085eccb2c</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8fd4a55-17a7-421c-965e-1ea6e600a47e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8fe1d0e-a931-4995-badd-3b17996a58bd</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8fed03c-cc71-4ebd-b121-808947d89fde</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f8ffb5b3-f9d0-426b-8e3a-1b55ee5240ac</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f900159b-03b7-4c0d-bb92-b6c759f072ed</loc>
    <lastmod>2023-11-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9005727-7566-4264-bd2e-b0226427bb7c</loc>
    <lastmod>2025-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f900b39f-663e-405f-b2cc-a1416f892a1f</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9016427-0fa8-4827-8124-d771fc99b915</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9021ee4-b296-4d82-b186-92de8c7575d4</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f902be36-f9a4-46bd-9b18-a02b70154f81</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9030cb5-8e40-4fa3-b549-f98501311b67</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9035929-7cc2-42dd-b13a-0abcb5bed27a</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9036b86-8b4d-48d7-9500-a034349912c4</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9051b88-eb3e-4ba5-a48f-9e69a344c050</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f905614d-a614-4b42-88f9-c25a9fe50265</loc>
    <lastmod>2010-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90781a8-cc78-49bf-9e0b-c6b383cdf1ed</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f907bc16-a95c-4d1f-9eaf-ebfd2c7f515d</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f908b4c2-1124-4b76-ae5e-437eb59861eb</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f909275b-d89d-4b54-aa4e-2b39053740fa</loc>
    <lastmod>2024-12-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9097f9c-ecd4-4944-b949-5157e71a24ce</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f909fdf5-a728-46a4-9643-f5c9fa1b7099</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90a5fef-6166-4049-862d-8562fb7a5f34</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90a71ce-1cb2-4539-8b83-6c993701bbc4</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90a93f2-19b1-460b-92c3-56a9301511bf</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90ad21e-d89e-4527-840c-5928bff362b9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90b8c64-33fe-4e10-8151-f6faf2443bc9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90d97a7-456a-4499-997e-ed532ff1d7e7</loc>
    <lastmod>2025-12-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90db95f-00fa-401b-b18b-e2ac289f6a05</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90dd9ff-2b8e-40e5-94f8-96cf00eaf892</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90df6ef-b8ff-4539-89bd-3b874f81fb3b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90e09f4-ff47-4751-b54e-66b1c395029a</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90e6f45-97e3-47fd-82bc-3b2ef8b638ee</loc>
    <lastmod>2024-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90e78c2-0f09-42d2-b7c5-624a81b19b94</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f90f2d3f-0236-4634-9570-af79555cab1f</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9121f0b-4323-4f08-8cb6-4a8b80c69d79</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9126db3-1489-4017-8361-0b07473d340b</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f912cafa-68af-4ecd-bb4a-465f194007e8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f912cd9c-6303-451c-afec-b93a7cbe6c20</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9132a3b-78c2-4a93-bc6f-852e684357ff</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f914026c-97de-444f-bca6-b541e02c4d89</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9141800-f881-4a2a-8a1a-3f31766cd998</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91498ce-b63f-4390-bfe0-47fd124d3fa5</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9149f2d-b241-4a38-a6b8-fda92b52278c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9154771-9486-4a73-8116-b71e1ee1d9eb</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9164e32-7d03-42b4-91be-76fc99dc2f20</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f916a41c-2a90-4df2-b1a8-33566615015e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f917942b-e5b8-4f9d-a7b5-965f77dcb445</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91819c0-cee1-455e-9787-adf4e90a42ee</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f918954b-92f6-4489-b3a6-b50ef23cda83</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f918e375-1ab9-4143-8629-db276fb05992</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9195411-c308-4368-8407-90a6670c62e7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f919b665-e012-48ba-b34c-6c6662aabc18</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91b1c4c-3f6e-49ae-9794-75f31c14eee1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91bf5c9-0b84-41a2-b498-b90713f6b492</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91c2f40-3679-4ef0-856b-881af92ec90d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91c3178-85d9-48e8-8ab0-b5d91edb655c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91cba75-de3e-4281-8778-bd08f82f7d99</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91d2df7-9b0e-482a-84a3-9c7bd43b0a99</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91df72a-48bf-4d76-bded-10dfb24f17a2</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91f4432-e47d-4389-9bf8-d406d0f8a0a3</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f91fa551-ff0c-4a3e-bdb8-2a526b5001c5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9200122-cde2-4b6d-8856-c767a0b2e9c3</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92003f9-256a-4c41-ae5c-9cb9c55ca782</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9206e5d-2f8c-416e-8e38-a69c5b76739e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f920d763-8598-4253-8508-efac7f88a587</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f920dbdf-0f0f-4954-a5b6-a6f8f80d95ce</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f921289c-0c9a-4e3a-b049-adb375a461e9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9221dac-e5b1-4b7d-936d-3cc8d628adba</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f922cc36-6d66-4411-9cf3-3a76d065c059</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92331a6-f436-453a-9851-2884713adc0d</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92459cc-692b-4495-921d-69a166ae521a</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f924b6d3-d62b-4029-94be-12b5d3b1f639</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f924d705-8fd5-4e13-bead-7beae64346ce</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f925588d-028c-4b23-90ad-84112ce7b6fc</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9255d51-b005-441b-90af-9aaddba0a348</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f925af66-5628-482d-a932-cb8ac27774c6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f925d0e6-84d6-4264-9a0f-45507a934d19</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f925eb75-ba24-4f16-a2e9-e5c186fcfe6f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9264c6c-26de-4dd6-b343-dd5a1a89d56e</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92806b4-582b-425e-91cf-b124d14276ec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f928416e-566a-4dcf-9b9e-b73d82c79fd1</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f928466b-b119-419c-a515-807e9864dc91</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f928a600-3437-4401-b651-64bc50233316</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92901d7-81e5-4690-a02c-b09a7ba0c9eb</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92936ca-53f0-4f6f-ad86-45e60d2086a3</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9298bf0-a0b2-442e-a859-256b297e9ed8</loc>
    <lastmod>2026-03-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92aa45f-8704-4ff3-bfbe-c25c199dbfb5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92b037f-bdda-487f-9190-3f085fbcf50e</loc>
    <lastmod>2020-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92b6c23-8d88-4064-a89f-1543be8ef72e</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92c6240-d4da-4a18-82bd-055c8deb6e20</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92d20be-5519-4e1d-9b27-b0cad7ab30bb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92da223-f521-422d-ad62-aea31ddad9e4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92dd1b8-0175-44cf-82b2-08df288a2e78</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92e240f-e218-4af4-a1ca-fe68c1f9be5b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f92fdf00-ff0c-45d3-af4d-97639471c006</loc>
    <lastmod>2023-06-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9302869-fef8-4eba-9fa9-5bb368f74085</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9304c31-fed7-4cf5-bdc6-0bd7c5f83b9f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f930b387-3acd-4522-80f2-4b07244a3d3d</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9310c91-7947-4733-93e0-5fc941d9443e</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93161ff-0cf8-4635-bc1b-e614422da2ea</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f931b3a5-5929-4e1b-8949-4b91efcef243</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9322f50-8ed9-4c27-bb5e-f04bc33d7406</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93265a3-c023-49aa-82d1-d9eba688d751</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9336c95-ef79-4bac-a7eb-77037fd0339d</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f933875d-2034-4aa9-af9c-318d5a29398f</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9343b02-278f-4403-8054-d82c9777c593</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f934ccce-8f83-46bf-b4bd-2c190fe27897</loc>
    <lastmod>2024-05-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9352257-6739-4acf-9999-f303a137b796</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f936510a-63fc-4070-90ba-2f66d2e663fe</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f936c9d4-b789-47cd-acb6-1f1e02fdc97d</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93716c0-6a46-411a-b60e-31885e3f6d54</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9383144-2bb5-4b92-951d-0d060250d48d</loc>
    <lastmod>2021-11-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f939933a-9f5f-4c64-98bc-61ec94fcdc70</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93bb5b5-3183-4903-b3d6-71ef4cbb3649</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93bcb15-6a06-415d-87ce-e37d4bf8ef8d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93c1f09-be4d-42b2-a1ce-8dd980ee3757</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93c85c1-a1ca-46f3-b2b4-66083c3ddfc3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93ce3da-d41b-446f-b0f3-5f1c0861f6f7</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93d04d8-23af-4211-8d2a-9c4e3b3af091</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93d21b4-6074-406e-a713-108e4b98d9ca</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93d2f55-5ae8-432c-b4fd-8a8b254bd9d5</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93d7e91-6864-444e-89f1-1b0f54c658d5</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93d8f83-0f8a-46a5-bd12-38a8a140bcfe</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93df772-8fe2-4a0f-a8e5-0cda9fc28fff</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93e0cf7-8f74-45df-851c-fbaa7a25a7a9</loc>
    <lastmod>2022-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93eb9db-f1a2-4065-b744-ff754b22c66d</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93f2bee-a5fb-43f3-8a5a-1c4239cff445</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93f523c-025e-4416-acee-eefebf92e009</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f93fa1d6-7755-45a6-a615-d1de15e98fc2</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9402760-b33c-483b-89ce-870410d39e40</loc>
    <lastmod>2024-11-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f940563b-113f-4d87-b69e-587ee0d806eb</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9405852-13c8-404c-ade0-30ee3d3e0889</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9429e84-f95e-4748-8ae2-ae65117ec4ad</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f942f42b-82a3-4ada-a477-7433971815a0</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9434f59-f201-49ca-b0af-59909b48359f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9439531-06ca-450e-a541-7084a5885f49</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9453bac-72a1-49ab-a196-af3f6302a0fa</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f946032e-d5b7-4c18-9213-5f965d1288e7</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9463537-495e-4286-b2d7-30e4d415f1ea</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f947105e-11fa-4fcd-b411-6e9d5220f3ca</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94726dc-f2b8-48e1-84d6-3ba25e31a265</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9474f75-fcb9-43aa-80b0-f0f19c8b8143</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9480026-abea-41d6-adc3-a6f61852d38e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94847b0-740c-4492-b9e0-44208f153e99</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9491d9a-3457-4073-a209-7dcf268b397f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9491ec4-a04b-45c1-ac69-056e2fc50e04</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94a7fa0-36bf-4cc6-b037-9a23de1af98b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94bccf7-f1fc-4c2c-b530-69d21543f800</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94c522a-41d1-4511-9d3e-845ed39ff7a5</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94c709f-18f4-42c0-8168-375210c28f7a</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94d075e-4c62-4960-a327-a4a1f00e6ccc</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94d4214-de05-4846-87b1-ef098e98bcb8</loc>
    <lastmod>2024-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94db5d2-cd8b-4d78-b1c8-c3e782a61812</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94e561d-0561-4ba8-b440-b2a00d67650e</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94ed512-ff55-4e99-9f30-0513d89d90db</loc>
    <lastmod>2022-07-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94efaea-a42a-4a25-b093-b41c0d758f09</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94f58e1-91fd-45d9-bc45-91f28738e106</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94f7336-4cee-43bb-8826-27341278bcd6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f94fbd35-0dc8-4bf5-98be-564c6975be1c</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9519247-7408-4a21-ab22-6f73f53ebaa4</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f951d4b1-0d43-4df6-b3fd-9886ed29c514</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95349bc-6091-4419-812e-69470cc40ed6</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9536667-2f6b-4e2a-b629-5f21687b72e4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f953957f-40a6-4a33-ab97-13efe8a8af33</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f954aa4e-ac09-4ec9-8deb-a8c0d11c7f8d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f954edbb-630e-466c-af27-5094fb87b9d1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9581c18-e37d-437d-8c8d-ea1874fec0f3</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9590e82-b123-4739-817b-fc1de338c971</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9595c54-6b2d-4f0e-a50a-2b534791e949</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95b9ac2-e661-40d1-897c-bfd0e8cb36e4</loc>
    <lastmod>2020-04-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95c25b8-e431-4ad9-ab08-525c9d8ce283</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95c42ed-bf23-48d9-b695-d531b887b0d8</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95d465d-1e39-4fe0-a15f-a5a65bd393f0</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95dd8a0-51d7-4fa4-afb5-4de5c7ffe7c5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95e518e-f83a-4d74-9b20-f974b5fded13</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f95f42e3-f942-40a6-a673-24ed3b7fb835</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f960b0ce-c5ab-407d-8130-82d79fad7f2a</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f960f3dd-3c60-420e-9e23-d19af2172472</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9615468-c9e5-4149-9e43-2f523e015f56</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f961ff00-d9d3-4232-927c-811013eaa608</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9623cde-bffd-44c8-8996-69e7cacbd7d0</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9623eed-129b-4c50-b154-2e1d2e527753</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96358dc-1e62-4f65-9730-453f79ce47d1</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f963ff77-af9e-4cc8-bccf-40efe6d74e05</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9642cdc-1518-418d-b019-1a9aec86bb7d</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9642f24-4000-4205-982f-6b6dfbd9c5e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9645b82-1462-4590-a17f-55343ded2e5f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f964665b-351c-4ebb-926a-5df4fd1cc5dc</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96511d2-c32c-4b07-b534-6187352f5dde</loc>
    <lastmod>2022-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f965d768-7c8e-4155-afc5-f0d0031190c2</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f966081a-f2a3-4969-87dd-2ebe3bfedd89</loc>
    <lastmod>2023-05-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f967360c-ed97-4987-accb-7f92e24ef86e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9687258-5d3f-46a4-8f35-5ec6ad6c446b</loc>
    <lastmod>2021-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9687a9f-8e13-4723-a5d7-bb510aa3150c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f969cdb7-7fb3-4f3a-9e8e-a588e6dc311e</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96ae255-f437-4d19-a8dd-015f3470abd5</loc>
    <lastmod>2024-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96b4986-26ba-47f2-9188-a72b6a037bcf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96be945-66a5-4209-9b32-84720d72f44b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96c21b9-f9d1-4443-97cf-efb85b5a99ad</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96cbd6e-f1be-43a9-8886-7a034a73da7a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96daa3b-9d7d-413a-b59c-8a48dd7314b6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96ee5be-f424-4387-a954-3d7c242219ef</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f96f9e35-07ce-4851-8d7a-53d8fca14700</loc>
    <lastmod>2026-02-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9701c00-a2f0-4242-807d-03624c1178f6</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9707526-52df-4a0b-a4c1-1925148f9a0c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f970c470-3249-4f6a-82fd-49f8fef1c34f</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9717c92-99d8-46d6-b756-d60c2fec46a6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9719dc8-51bc-4a02-b6bd-f6d64cfa0342</loc>
    <lastmod>2023-06-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f972b008-53ab-4b95-8728-6325ad903fd9</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f972bdbf-d343-4c38-8eef-a05e358f86e2</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f973358a-c007-4d69-8b6f-ed7b0c3e0eea</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f974d78c-1e52-4afd-9d75-875d11ce46a9</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9755c97-d306-45f8-9747-d1e53cde80b7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f977c225-0335-495d-a42f-91fccc573510</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f977cb0d-62f1-4c2a-bd3a-63eb6f7ae234</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97802bb-a723-4c83-ace0-5cd98250fe50</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f978ce7e-5cba-4b96-accf-1b79d07a98bc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97a792a-f672-4113-9cec-ea9b072648af</loc>
    <lastmod>2024-07-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97b57fb-4d3a-469f-b069-60ce82786fc6</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97b8f0c-6792-4965-8410-a85d843250c5</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97bd597-0e0b-4956-9d33-6ca4bf31c80f</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97bea38-bf11-46ca-b511-8475dcd8870e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97dad6b-3294-4bd0-a8bf-b14190de3811</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97ec428-759d-4ac2-8402-835d423bf792</loc>
    <lastmod>2023-11-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f97fde61-d9e6-4a48-9e1f-a83992fad990</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9806636-775d-4051-8d9b-056b1cc477ed</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f980ae11-be5c-4175-af7e-c3307c6c9f82</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98158a1-72ed-494c-bfff-b25310111a71</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f981770a-3b8b-44e4-bf74-668800404c9c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9818ead-3454-40fa-8f9b-8825fc431c67</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f981d077-f13d-4e2f-85ba-56524a13ab37</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9820bed-da94-46a4-9ce2-9af8bfd50bc5</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98224cc-79ce-4634-98b3-b204f1c275b1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9824092-5fb0-4a48-89bb-747e8fccf7b8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9838b3b-6509-43da-b8ac-29f1ce90a50f</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9839ff3-6ec5-4384-a31b-e0da3520fc9e</loc>
    <lastmod>2026-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f983d0f5-d9eb-437c-a343-3fce68022d7a</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f984382d-7913-4431-8c4e-f321ac505059</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98515b1-a9ca-4321-ad59-1206f60533ab</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f988a747-5c8f-410b-a871-cdfd484cc1ad</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f988cbe3-2180-44e2-bfb9-aa36d1367f2b</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98981b9-33dc-4dc3-a222-23bee2e73f0c</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f989dcdf-3409-48bb-957a-4fd0c7594c92</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98a1cd0-95ac-4bcd-8cb7-92439914da58</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98a2851-3d38-448b-b3aa-8bbf8e231e84</loc>
    <lastmod>2024-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98a7629-add1-4c7b-acca-d757d2ec4535</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98c1238-eae0-485c-a24d-8cdc0e24d051</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98c770f-5973-448b-8944-840d76d73aed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98d08e0-2b15-4490-ba83-4309454cbf98</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98d29f7-1dcc-4e9d-a200-4f08e387797e</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f98d5c35-aae9-4b07-a02e-37c724b3a1e3</loc>
    <lastmod>2024-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9903e63-986d-4923-8fd5-12bb73d9ee8a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9914fdf-b939-4f37-997c-7e329be01f29</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9916b8e-550f-40da-8dc1-693eaeed27cc</loc>
    <lastmod>2023-07-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9917c48-5250-43da-9c0e-366a81207601</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9919157-281d-4525-8978-0a569e0fa58b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f991c5d9-3242-4b39-b0d9-427fed2481b2</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f991d0fe-6602-4e52-aec4-0197d9cae6bb</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f992350a-317e-4b64-b9ab-8ecb3a61dd0a</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9925cc2-5f53-4f5f-be33-8607cbe36500</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f992e66f-ddb1-462a-9eea-41674a8d0fa6</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9939a10-0a8a-4082-8035-0e32a6f590fd</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f994b66a-9f3e-479f-9a24-f2f8389698f8</loc>
    <lastmod>2021-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f994ba4c-30cf-462b-a6d0-47eeeec1cd48</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9957eae-d081-4136-b93d-2af66df53760</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f995cf7d-20f6-41ef-a9c1-63ead0621eb8</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99660eb-ccd8-453a-ae99-07ceffb0ffc7</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9981d50-edaf-40fa-9d28-f031b7a268bc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9997775-087d-4cd3-b310-6b52ba0d952f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9998180-7000-482f-9c9c-37f533222eaa</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f999b2ff-cded-4e57-a0c9-86dd70fa3b0f</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f999f2bd-caaa-4d81-9daa-c21098b11d64</loc>
    <lastmod>2022-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99a8430-5e3e-41f9-81f4-d919f4bdd50c</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99a8806-fcab-44d4-926e-5b621414a2ea</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99ae0f1-26cb-4e41-8c56-18b083473ce1</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99b8522-3771-43fd-9a24-8f5fb9999681</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99bb8d1-dcd3-454c-b59c-50d7f48d6e0f</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99e08b5-2ae5-47a0-a578-b55ad395dfef</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99e7e79-5200-4299-b499-448c671b8516</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99eefbc-1905-47f9-bf4b-7e5b7cd05bcb</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99f72fb-409f-46cc-9669-d4d243e7ce24</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f99fd125-ee30-4386-8fc4-04197d3fcdb1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a089d0-4e90-4da9-8915-dcb923469ecc</loc>
    <lastmod>2025-05-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a09f37-2375-444c-92a4-1a454d979302</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a0e632-c937-4612-9451-2c309c75d5ff</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a2689d-dc72-475d-8ba3-fb3d6ec3bd08</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a2c6b4-4b07-4c36-a15a-0aa53bbfff48</loc>
    <lastmod>2023-06-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a65392-fa7d-4a9b-9bc1-a6deeb90a8bc</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a6bf93-4eac-4785-b65b-a6522c6a8b04</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a75d97-7f94-4946-86c4-83ebe51ec7d9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a85ea0-a427-4b55-a5f5-34d8c97eb922</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a8ab1f-2d21-4bcf-a442-754f96592a4b</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9a8c49c-41c2-4eeb-a549-62399c92f66b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9aa2002-9878-475b-9cec-b6f5febd3a60</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9aa5040-fe9e-4afd-a241-12acdf0f7c22</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9aa6061-8b51-4704-9a0a-1979335ab172</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9aac7ee-e592-4760-afe7-3975d6833863</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ab8cd9-eb2f-4d03-a677-2ecb24907090</loc>
    <lastmod>2025-02-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ac1554-714f-4911-b473-2f77687f43cc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ade0c8-9ccb-414e-8eda-3ac9b2d075f3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ae9d8e-f7f9-411d-9f09-7a0994515d21</loc>
    <lastmod>2023-03-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9aebe1d-dbf2-49c5-ad06-5f78a3a1fc7c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9aebf68-5376-4aad-a625-3c0705f6c31c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9af1520-35b0-49e0-b74a-560a47a8802c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9afbd33-7e09-4ac5-9dd3-795e603c1aa9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b04d7d-aa55-432e-9c53-c9d108f68612</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b0e727-1055-4235-a94e-807d05e3c948</loc>
    <lastmod>2021-09-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b32594-9808-4e12-b7f9-f29a79dedbac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b33dac-56a5-4a45-8420-e09f4c60a81e</loc>
    <lastmod>2022-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b49be3-bfdc-457a-9894-f2b53af642a3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b649da-2251-4381-961f-d502ff286f0f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b66671-c575-46d6-aa98-8192cf7237cf</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b77641-4a48-4c0d-b8c3-538b05eb7bd1</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b8056a-e923-4609-a30e-208f5efc9801</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b85011-19ac-42df-9a77-a0d0efd759ca</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b86cf0-58ba-441f-beb5-aee0aa22da6b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b89fdd-9b1c-4fcd-a371-cb683cd2be2e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9b8a7b4-26b2-412a-947e-798bd4666e68</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ba5d78-9452-459e-ade0-d9f89239f3fd</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ba6fc0-81b5-4fb8-a81f-40a97742a097</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9baa1f3-200d-4e9d-ae1a-051b31e44239</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9baf8eb-a53c-4272-a4fd-48f4d3155a92</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bb184b-72c6-46bf-9af1-0488b0164f78</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bb21e2-6ea0-4c10-8cec-acf13dda3807</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bb9cbf-8f3a-495b-bd5c-33e140650523</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bbf762-82b7-4b5a-b75b-17c552dba28e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bbff1c-3502-4ad9-9362-1c1271d6a69e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bd3c63-9417-40e5-8aba-bb6ed6609a5c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bdf188-1fc1-4432-b5d2-a412c41050c7</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9beffa8-d8c1-4d85-b797-f90b4092fdfe</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bf1e19-f63c-467d-b0c9-39b6b68614d2</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bf767f-5267-46eb-b1ad-4d9b5d651879</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9bff182-5eb0-4e3a-99f8-673076f0e04b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c12ced-6e68-4b9f-adfe-89d5ffa1730d</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c1fa93-b1f4-4f87-8ca7-698411995198</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c2e412-facd-42ba-bdb7-5ef6ce33f4c8</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c2e86a-ea7a-407e-ad78-c01afb84dd9a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c379bf-7811-4d6e-9abc-c93bebf9c9f2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c3aa16-cc46-4b89-8a9c-2ba1548292b7</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c41be4-e9f1-4ff6-9f3f-6f7bbf6c68cc</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c545cc-33d9-4117-a6e1-0e3bcf9fbac5</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c548a8-cd4b-4a0d-b7ae-da8f54427ecf</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c62c61-a34d-46d1-b0d0-09ee0886e09e</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c8d966-e641-4638-9bd6-3729eedfa02b</loc>
    <lastmod>2025-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9c9d9a0-0033-4598-844c-42c6c56a942c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cb1d46-a096-447d-b348-905375c8dcbd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cb8d90-c82a-4fca-8722-a4c24544dbb9</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cb92e2-eba0-45ab-ba13-dc04e647bfbc</loc>
    <lastmod>2022-09-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cc43c2-9ea2-49e3-b144-fa32cf5b98a6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cc7b66-3313-4d6b-a156-f87a33985541</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cd689f-cfcd-46d0-958f-719554df1352</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cd8eec-0fd9-43f6-a318-66fa46687c8d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cfa285-9a5f-4c3b-8158-6a97aa990ce5</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9cfb883-5db6-443f-b838-cb88e5393438</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d15d01-740f-49e7-b0bd-690da7354ae7</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d1996a-4bc2-46ae-b330-e5634a4cd2b1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d1fafc-d386-4956-8d69-14be7a0d3257</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d1ffd9-bf6a-432f-9e7e-d25d7da4af9b</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d26766-c6eb-43ff-af19-031ac31afc65</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d27eea-2000-4593-b26a-b0b5ee5b2def</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d2f65f-eb41-4b97-9851-82f41e80817b</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d3cf09-350a-43bb-9a27-00d66fba3771</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d3cf3e-b66a-4c3f-9fc0-9d84692af795</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d452a1-dd4b-4e9e-bcdd-ab585a75febf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d55a03-2a81-4956-b141-e13ec2cf3fc3</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d56723-eab2-4f1b-afef-c425e17d2b3e</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d598e2-4caa-4cfa-bb01-ec2a4b894b59</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d6244a-9e6f-4b11-ad06-164bbeb503d5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d6d622-c28b-4ded-bd1d-72a0fe95200c</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d71dbe-2001-43e4-8605-752b56399f5e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d82cff-2d09-40a8-8077-8f409cbfa6ee</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d83389-8250-4f2e-ae20-d1fcc5efc42c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d882b3-b0f3-4c52-8862-4c7378cb618e</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d8ab68-5252-4885-816e-f46b88517077</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d8f3e3-2f4d-4aa6-a178-a969a0cbf49e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9d8f4fa-cab8-4f8f-8611-c47510b18c1b</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9da4b1f-45db-4e50-862e-d9db64668bce</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9da7776-6307-4c48-9eb5-1366f352a527</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9da8c38-2690-4031-b833-085fcd64c5d7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9db8db7-b817-460d-bee9-96a81f64a423</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9dc7d20-9e6d-4bc8-b6b2-43229062c38d</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ddce5e-e54d-4471-9806-eb34eb2c35b9</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9dde302-4cdb-4e2e-bfee-846468fc01a3</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9dfd9d1-0bb8-4b62-9018-b87c696ba69e</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9dff8ae-670b-44a0-bfbb-1388f268b05d</loc>
    <lastmod>2022-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e03c00-11f8-4c2e-a6e5-e037a3495fbb</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e06626-0790-48db-ae97-2f6b437b67ea</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e14263-8974-45be-a252-fc8345f38a5e</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e178b8-5d50-42e4-bd17-1acea7218150</loc>
    <lastmod>2022-02-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e1d322-4324-4556-bbf4-3ef61ec927db</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e59aa6-4fb6-4049-b24d-80f79fc86a11</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e5bf9c-cf6b-4f3e-b306-43f982e45944</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e5d486-9207-45b3-b847-b5867905e3ec</loc>
    <lastmod>2026-02-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e5de87-f63b-4888-af81-6cf79d1073ab</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e76fb6-852e-4928-b905-459837a0bb9d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e7c26e-ecd3-4f0f-aeb9-0f0babe81946</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e7ce49-5067-4bbd-83ee-35eae3380160</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e97b7b-032d-4ea7-bc34-5b2b5ba14a72</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9e9ce77-8bad-4293-b359-0942a645f265</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9eab9c4-c85d-4b23-b615-cef393062c8d</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9eabb5a-7c60-4400-9d3a-0312a81a2214</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9eb220d-2cb9-4cc0-8dde-a2cb667275f1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9eb24b9-36d3-4517-8655-47217acdb71d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9eb6812-2cc2-40fa-a4ad-e01e5cae8812</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ec314b-4129-4401-8a99-20f05529062c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ec888f-2a15-4cec-a87b-65c1d2977b11</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9edd511-c152-4c3c-91aa-44f8db0d2547</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ede5c8-66cb-4231-b9ec-01ac7ea960f9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9edef17-2c08-4c84-a861-c369274fafd5</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9edf6ba-536e-4497-94f6-dbb0c7215d5e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ee3c03-d469-4d31-a051-14a172bc54df</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ee6c8d-66c4-4312-85a6-13baea933641</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ee9aad-5cf5-4ec4-8daf-0f7a7fb67875</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9eef7df-3fcb-4ce1-a099-d689541a382c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ef47f4-94ec-482d-9970-ae4228c238b3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f0adfb-5695-4f03-acbf-0752e4a3b04f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f0ef05-54ac-4c4f-8e3f-a7e217296a70</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f1441a-84d0-4df2-87f5-34e9bad3c21b</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f1f834-e86f-4d8b-8a5d-0663cec3a928</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f217c5-58a8-4165-90b7-58aa141fa531</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f228b7-e435-452c-8cbb-17b1beae7afd</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f22e3f-eb76-4b57-a4f1-d12a68d8f0ee</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f2f4bc-6cd8-48cb-b8cb-49df2102b29d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f3b419-d11e-42d7-ab6a-3724b61653ca</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f51899-9880-422d-ad55-05d7eae12707</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f5256d-3916-4a9c-9bcb-39188a2f9a4b</loc>
    <lastmod>2023-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f559e5-3033-4277-9a3c-5957e06a8a0e</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f61d5d-462c-44db-9945-afd31856391e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f6742b-1728-4770-9182-258c8b9cde7c</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f6f16f-5fbb-4aa7-a940-e078814adf8a</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f7ce1d-101a-4758-9066-10d437cd8c6a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9f9aa69-13cb-4b55-9ed2-a3888a96f614</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9fafd03-4bd2-42a2-967f-295968fd0949</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9fbb092-f113-450a-8610-1171ff1c5122</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9fc298e-3ab8-4a49-8614-e14344dc9ac2</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9fd0f61-53cc-4d3a-888d-5685afa8a975</loc>
    <lastmod>2019-01-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9fdabc7-4a0a-4b1d-be56-fb02a8c05a85</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ff351e-cc4b-49a3-91ab-e6208aa2ed38</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/f9ff4b5f-a60e-4632-8d4c-70b5225538da</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0029ed-9c99-483a-bc73-ae3795ddf700</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0033fd-d978-4be4-996e-e3eeccee5c81</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa012b8f-6174-495f-9529-2bc85a241302</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa029346-cae7-410f-9039-df2c2db46ba3</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa02e6e2-6545-4942-9ad4-85d93ad62a38</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa03aca8-a608-4f80-9934-16e23cf30eb5</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa043999-cc35-4618-9a3b-52e1cb303552</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa05321d-94ab-4452-a68b-c1cabad74026</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0578ce-8d63-4dac-b71c-6bd448c507bc</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa05fb65-0f5b-4cf8-b1dd-84377132fb00</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0606d0-8093-4a8d-baaa-fb700a403b78</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa062c15-b641-4682-898e-e3777d7498e1</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa076b3b-a4b3-4b74-a411-6563ad09db3e</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa09a293-9886-471b-bd88-defa16dafc0d</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa09afb9-f423-4036-9594-0b1738ed300c</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa09b575-8e0a-44cb-9034-3958d851bbf5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0a45d3-c04a-413d-9765-dbb718998ffe</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0a63ea-58d9-4f94-8a8e-2026ff4c0fb7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0a73da-c60c-416a-b83c-6da92e0ea0f1</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0b144b-8be7-4ed4-9d7e-f59b7714aef3</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0cb020-5f29-4790-92cd-77d152c0532e</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0cb2c5-5e67-400f-8af1-2d317eb9b9d4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0d981f-f76b-4c6a-962f-59c5a61b7851</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0dc8bc-c3db-47ce-9112-5b0f866403a9</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0fa0ba-83ce-47cf-b795-c95dcf42b228</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa0fd817-e091-41f1-8485-d64f18cafd53</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa11bb10-07a5-4b47-8839-4d62bdc4b04e</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa128b35-3583-436f-825b-376d8875f2cb</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa129139-7d6e-4f4d-a2ca-30beaf4e7c7b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa129386-d6ce-4fe0-b504-b42675cc0be2</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1349a2-6ace-479e-961a-bc28238c8e8b</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa13b3cb-5416-4fd7-98df-deafcca2983d</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa148606-ebc7-4fc5-9f86-0df291747dd9</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa159ac0-9ced-4fbc-a406-c066888962b9</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa16a60c-709f-4dd1-a7e3-a23165c96954</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa16c6b7-46d6-48f4-aa5a-7cfc551242b2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa16cdf7-27b8-4acf-8774-7ab56e92f9f9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa170539-9023-4957-b375-4339b92e9cd2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa17f221-3cae-4a5b-b3a9-572097ec8d4b</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa193887-8c04-40da-8bdb-154fb24d70c0</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1a1974-0988-4620-8a1d-e6ca526093f5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1a78e5-4a38-401f-b9c1-689eff2c9cac</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1af2e3-b6f0-41a2-961d-532bcb7f162d</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1b0fbe-2fb9-4ae1-8d85-9e482f22d1d0</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1babe3-a868-4ebd-810b-aa66c5002518</loc>
    <lastmod>2025-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1c2dcd-7be4-414a-a66b-bf1ef2f197b8</loc>
    <lastmod>2020-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1c5adc-6281-470e-b139-7493d37bcbf0</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1e162e-7c9e-408b-ba07-729ce09faa1c</loc>
    <lastmod>2020-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1f233f-3b19-4d27-979b-f08c19059a26</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa1f93df-9ecd-4a32-b9bb-81b3776c957d</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa202d0f-ecce-44e4-bfe0-ea3cf5490312</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2345e2-9d9a-42fe-850a-42e441fe4da0</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa24a2d4-7699-4e72-878e-13de8c32db0f</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa26c202-ee6c-4604-8573-29d0fc060b04</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa26eaf7-4691-4e9f-b421-45d39add69b1</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa275ed8-801c-4b06-9a17-7bf222b119be</loc>
    <lastmod>2025-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa27c778-bfc4-4139-a983-5b3aa5b66e20</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa280131-765c-47a3-9eb9-d935b2c95ca5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2b4ba4-6396-442b-9835-ae0596e6d401</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2bf27f-e0cc-4175-8149-4965b731b9bc</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2d13d7-40b6-4460-9218-dbb1003409fc</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2e1a76-d23b-4bd4-aeaa-ed7de6428fac</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2e4cd5-ff15-4fb1-af4e-ce36983c1298</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa2fec6a-6455-4876-88d7-56eeaf989460</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3018d1-793d-4e62-8cc2-08cbb3a714af</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3271d4-6f3a-4e58-bc5a-e1390f7d7c4c</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa32ce63-e925-4dee-939c-c04c97d54c2d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa336e61-1109-4792-bd1f-3924f46a9773</loc>
    <lastmod>2024-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3375b4-9820-483d-8b82-bbd8e7d47581</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa35c2e8-962e-4fa8-b653-78d261ad35f0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3613a0-ea3c-4dc4-a518-537ea52286be</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa36345a-a051-45e1-b24b-a05e49a55d0b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa374ffa-693c-4fdf-8f79-488a7abd82c7</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3796bd-9606-45d3-890c-0afa5049ba9e</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa395bb5-cfc7-4e32-b8fe-55fb7cc1a0e3</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3af3bf-34de-408d-acc0-5b66427f2d2c</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3b482c-c735-4da1-b960-f39de455a775</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3bdd70-4ac4-46ba-9d14-ae5050286686</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3c1183-eb86-4559-882c-d700945e2d22</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3c2bc0-55ca-4bb7-bdb2-6b19ee12196e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3da734-e1a8-4908-9292-469a2e75568f</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3e5077-5013-4761-bcdf-2a578b128afa</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3e59b6-c88d-4ac5-9faa-359027ebde42</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3ebd84-b3f6-4847-9f5f-cf36827bceea</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa3fd90e-afdd-4f4f-8109-4c6a2614737a</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa41725d-1e0c-4167-b27f-9df0c3e0e15e</loc>
    <lastmod>2022-09-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa41a1a8-d38c-45c2-bf97-a5f17ef5ec90</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa42206b-1e15-4e25-8201-743ff43fa001</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa427bc5-e40d-496b-96ac-60c188fd55fd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4329d3-778d-41f3-aef8-171ed279bbbc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4352c2-8519-4f6c-950d-118fc04f2912</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa44bf96-4fef-4b4c-bf67-5caf050dbc9f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa46f079-27f6-433e-b497-3c3ea05b261c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa471afc-a2d4-4362-bddd-7bb5d67ff968</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa473e27-39ca-49a5-b778-69509399d041</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa48090d-f0a7-44c7-a21d-de4b5e2aa8b4</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa486aec-387c-4972-b0ca-8e0b3ae8502e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa490725-2e53-443a-b489-dcb9b3e70a6a</loc>
    <lastmod>2021-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa49b137-4588-49f2-bb8d-79f4f845141f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa49b8f4-3978-4026-816f-7e251e03cb47</loc>
    <lastmod>2025-09-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4c865a-d5f5-4768-84c8-62d3435175fe</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4cd8b6-8759-469b-bf7a-35ee7b99c2aa</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4d2778-76b0-485a-a388-bb0bf8fc44d9</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4dbf38-f1e1-4051-8019-a75fa08cf41f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4e8848-4943-4353-85a4-8f78364707c1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4f4ef0-ebb3-48ca-9874-140ef9866ee1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4f6166-5d19-4ff1-a640-819016e4ec94</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa4f65ce-adc0-43e7-9648-b475889ce7ce</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa502cba-c428-44e4-a65e-c888c9fa22d5</loc>
    <lastmod>2024-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5131fa-2bfd-4bbd-bb95-7829ff6b0f64</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa518048-499f-4a54-a052-6a4b7aa23ad1</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa52395b-8ec5-48dd-b86d-b861f68e4b04</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa527708-55a2-427a-b456-4c6992f9f2a2</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa52881a-7e1b-46ab-9916-ed36808a5f8f</loc>
    <lastmod>2024-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa53a700-c313-4527-8486-cdb4aa44f3f1</loc>
    <lastmod>2023-01-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa53e654-44c8-4599-a20b-5877ab3cefeb</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa540568-0c6a-455b-8c62-194657d03d13</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa548647-57d4-4e9f-8820-6daabe1c2df4</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa551acf-517a-4eea-aca6-bd6a8ac07cdb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa563fb9-f25d-42fe-9795-5c7c3d3d7585</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa572f03-1086-408d-8a23-ef4cc063ce56</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa58583f-a83f-4730-b24b-f09c6ec58a80</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa59424d-40d7-4420-9ff9-790a8729e75b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa597b2b-0128-4f23-a314-3b8abdf0cc8a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa59ed8b-40f0-4d91-b59f-178c0caa0170</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5a22a8-11a6-4c68-b5cb-540417782447</loc>
    <lastmod>2024-07-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5a363e-cd1c-4700-b2f4-d13657eb0d94</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5b77c6-f859-4c95-bca8-25da65c25162</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5c8f2e-e55b-4314-92bb-62b7bc10b33c</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5cc0db-bc4a-471f-8bc2-84b8aa60b35b</loc>
    <lastmod>2023-07-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5cf2b2-56b2-4264-9fb3-2d55b63ad131</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5dff4f-5de7-4f92-bfee-482ab1e9bf7f</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5e0196-a7a3-40e8-959f-8030c197b32d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5ea5db-b403-410a-b9f8-7ea19489c7e3</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5ef88f-b828-446d-87d6-dcaa71d2ef2c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa5f55e0-1f5d-4885-964a-210198c3a75b</loc>
    <lastmod>2025-06-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa62d10a-bc88-426f-aa83-22b989fadc52</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa64199a-4b8e-4d4c-8cd9-4a7169f95676</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa648654-5c50-4337-972f-e841d7df86d1</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa64d3df-dbc9-4d32-862a-e6899afb26ab</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa653536-88e9-4f5a-b683-9bef83769e34</loc>
    <lastmod>2021-12-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa65705a-80e3-45e1-8b6b-72375c501974</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa663aeb-1905-4f1a-94fa-a2e13c65c92e</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa664d10-318a-4540-abb0-a78f85a124e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa668beb-7a6b-4b97-9392-c1d8be9bffdf</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa675ff9-bebb-44a0-a1c6-2fe016a8167b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa680f2c-4c4e-4812-9ad2-e30b27a08917</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa6b56cc-50ef-4255-a695-b6c1e480cdbc</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa6dcd3e-763b-4bf3-9735-f9dd42c3fa6c</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa6dfeab-5472-48aa-8262-ad2d66b86c08</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa6ebfe3-134d-430f-8581-1d5583c48f0d</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa6f8ded-a2cd-4638-bc3e-b00fab78144e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa6fbdbd-fbf2-4e65-b3d5-8e8d8307fad2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa709e8e-ef34-41a9-85fd-a119ea8fea8d</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa71d28a-59ca-4704-9782-fde44a990ffb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa71deaf-55f0-47fd-ae5f-c7ba328b6c25</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa71e068-4a24-456b-83d7-1307d93afa12</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa72057c-7c24-4780-b9cc-6c4bd243d138</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa727be2-1737-4217-ac58-bfb94f8d7d6f</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa72c154-79c0-4aca-955d-45370f8173ad</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa73747e-ff97-4183-8114-655a536b6f4b</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa73c406-a23b-4f0e-a19d-8273a7e8ff7c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa73f631-a3b3-4f01-8cd6-aaa62fdede22</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa748eec-e7cc-4e4f-aca1-af5eabd40d38</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7657b3-9491-42d3-b40f-98ed3c0d376d</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa766cbb-49bd-41f5-9c15-49f8ea1e06cf</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa773b49-28be-48ab-b809-1a625f13ff82</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa774544-fd80-4b14-ab24-4d54143e1f28</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa77a4b6-c799-48fa-9437-69b00cc86611</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa78a740-e46b-481f-8bd2-ba48d2876cfe</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa78c0e2-6676-4a30-b10e-57eb891d56a6</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7904db-e3b1-41e7-bf80-a10785718e3c</loc>
    <lastmod>2026-01-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7944df-aa3d-4c1a-80d8-c03406650855</loc>
    <lastmod>2025-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7a1ab2-ccc0-4d25-92a0-3990ee25815c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7a86bd-ab51-48fd-9473-02efaac35c4d</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7a8e57-bc29-422f-8dcd-9138523d2ea4</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7adc06-1b18-4276-9196-3a37083d273c</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7ae598-4849-4949-acc5-c04a366ad7d2</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7cb51d-4aa5-4cda-be2f-ee7537398b1b</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7cec0f-c64d-4c48-85b6-3ebd88f923c3</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7df8ce-0306-4948-8290-06cef151f60c</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7ee6cb-f071-4459-b539-83ac502fd6f7</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa7f77ac-5148-4dde-bc81-8dbdbcee0d89</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa809d0f-9406-421f-917c-d7270816705a</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa80e38b-2226-4747-9b38-e044e3b41a53</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa814cd0-1daa-4c4f-8e64-4ceeb93d0db4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa82de11-f0a5-46bc-9411-8637740b1817</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa83e413-2f8b-4196-9184-949f158a115f</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa84828c-0e17-47c5-8c57-45ca31e49434</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa851d5e-2f70-4ed1-8739-d56a815b1b4d</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa873a1a-d560-47e9-bfbc-75c31ef8433d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa876c8c-60d3-4a23-a694-aef8729a19d8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa880700-3440-4706-a00b-fd8dca06f2a1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa8884cf-0af9-4c8d-8c17-399fed33456f</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa890a0e-8e8d-42cb-bdf3-1e77566b2aca</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa894efc-78e1-4916-99f4-52dadd3300eb</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa897e65-ad2f-4fa9-8499-c7ec5c96bee9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa89b7f3-e5d6-4280-b00c-e5272c0375b3</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa8a2994-e9ba-4298-ba6d-4e828c5d9dee</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa8af14a-90e2-4f55-9775-a3b5afb083e1</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa8b7e59-cc77-45c6-8e9f-8b512ce1c84a</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa8c5bd6-fca7-4fb4-9460-c0fff571e9fb</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa8e5062-ffe5-4287-923c-4965d2a6d059</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa905abf-79aa-41c6-a2c4-a36803943dd5</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa90d1f6-017a-4125-b8cf-7626bee00930</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa919fcb-180b-40f8-a0bc-6e98fc4eba5c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa91c190-6a42-417d-aef2-a37e2c3d02e1</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa91da06-e7e5-4f93-9898-83fd9b1b3317</loc>
    <lastmod>2023-02-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa921c73-d562-4671-a827-2676bddaaabe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa92eb82-48dc-45ad-928a-c3c956b4be59</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa930202-aab9-481c-b3b0-404fefe56aa2</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa939f6b-eaa9-4bb8-8701-202e4442c241</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9410b9-74dc-4027-b285-7e8bf47e78c5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa94478d-fdc7-4d46-b8b0-009c46894731</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9499d2-4375-4853-a19b-0441c62d09e1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9511fd-9473-4fd3-920f-858ea4d9dd50</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa95bb8e-7ec2-4cca-8273-dcca1245bfae</loc>
    <lastmod>2019-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9a51b4-8467-476b-a8e4-9d16670f4d4a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9a79dd-c5d5-4f54-aeac-ad200637f2a3</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9ac28c-d116-45b0-9d22-a3ede122f46d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9ac47d-4c3d-4961-9381-539f3f78d6f2</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9b1a4f-686f-4376-bf00-ed9d455102af</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9b4cea-ce8a-44b7-9503-43db1b3c6638</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9b8668-1918-41a0-9fc5-961edda07894</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9c9f31-0ca5-4f12-a90e-dd971cf7a51f</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9dba07-5a55-4414-a737-a8685fd3478c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9ddc59-fc81-41bd-96fb-9898170473e5</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fa9e59f8-3aa8-4bb1-9c70-ee98de558b60</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa03dee-ffdf-4ed1-b294-fa21388aa408</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa14ae2-89b5-48f9-b7a8-09d54060ff2f</loc>
    <lastmod>2024-03-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa402e6-d039-40dc-b813-e31152b2b372</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa5f71c-108f-4d76-98e3-b431b6757115</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa5fb02-2016-4551-83dc-b2086a6bcb3d</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa6420d-76be-4f5f-a673-423e06ca93e0</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa647ef-a734-492a-ae7e-b8ae364e6bcf</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa77173-01b6-4eb5-adc2-6b8d423a6d36</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa7a1fb-3902-4131-bd36-b9357aa64c66</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa814c4-f832-4cdc-ba4e-e5f5488d74ca</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa854c8-2084-45a8-968e-6b5d3d71b618</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa917eb-7321-4c25-a755-08e86f3304e6</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa92972-0317-4697-8540-420d781b2456</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa96f74-f83c-470a-8805-3c6d9da5c4c4</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faa9b572-125c-4486-91b3-a6e2f76fff08</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faaa344f-85bb-418b-b0b5-15cab6a85540</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faaa5ff1-1d10-4179-b34f-9d85705bcef4</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faaaa596-c037-4889-a5c6-976303a801f0</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faab56df-e708-4681-a908-7de74bf93466</loc>
    <lastmod>2022-01-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faaea2e1-eee7-44d7-b36e-4dac2cf376e3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faaf02d0-121a-49dc-9d46-3b7079362eb7</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faaf8a2d-2598-44ad-9521-d54ba483ba85</loc>
    <lastmod>2026-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab056e6-c594-4437-8df9-ac74710f7ea6</loc>
    <lastmod>2023-11-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab11778-979d-423b-a775-fee15cd2f321</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab1c180-e490-4bc2-a9ea-0c7b098f8193</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab1c750-c02c-4f91-a482-d3fe284ab55d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab1ddb2-3af6-425a-8667-f5a65061b31c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab2a4e4-8caf-41d1-9ec3-874b61ff424e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab475d3-4558-4c06-96c3-8c02e1d1d642</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab53d05-263c-4879-8888-f6b5b9a0b22b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab7754f-4302-4bda-859e-422495385f10</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab79ad9-7ffb-487f-bd54-732e6ff2346c</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab79cf1-cc39-40fc-949a-63c6f69da22c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab7a8e2-6cfe-4b02-977e-d7158e83702c</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab8a876-d650-4d3b-a78c-a957db3eaae9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab90b4c-abcd-4538-ad37-1e2f7aacaa19</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab93a20-fc91-48b2-9a4e-32ff49892cc1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab9b66c-867a-4e19-acd2-27fd7874eef8</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab9e12f-0d2a-4d43-9cfa-d065ef5a0748</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab9e223-562f-47ad-b4ca-3155ed759962</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fab9e499-a9d4-40c7-9c1f-9af6c7b1109a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faba07fa-50d3-431c-82d0-024711874635</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faba0924-c1e1-4568-ad05-66f966725cb0</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fabb769d-d0e9-4caf-94e4-08b3b9d8cc96</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fabb7eb2-b624-4671-a92d-25c737c0901f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fabbc22b-568c-4d10-a88c-4d40917b241f</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fabc7327-e4ef-4971-8391-db28e98b9b9c</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac010a0-1f32-4b3d-8eee-ab3a4aebbe48</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac0b7ff-3c8b-4de6-a75b-7b58ed07d4a3</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac250f5-90d4-4519-8e8e-e7f48ad52d6b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac27f10-913c-49a0-b6d9-c14937faab13</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac2f4b7-4596-4fdc-918b-9f5da1753fde</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac30ea6-a1db-4b96-aca2-54716ec63e67</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac3deb5-7fb5-4397-8acf-539eb5b18b3b</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac46df5-4be0-4e99-b1a9-44e9640f1062</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac56f0b-fcf7-4c2f-a89c-2cee155f1ed4</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac6705c-087a-4c56-8bb6-f716273c1fc3</loc>
    <lastmod>2024-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac6b089-20dc-42fb-aa3a-f12f632ab9ba</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac723d8-258d-49ad-8f32-82d2821825eb</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac73c79-f2ce-4751-a532-57a431be006d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac77128-fcc0-4424-af48-02663611a7f1</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac898d9-38ed-42db-b1be-c417d321bc90</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac8a905-6a63-4cd7-8864-d135f02100e4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fac8b10b-a833-46d1-a6ce-8ca2b49ab3b7</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faca4bc6-1ec1-494a-a6c2-a103e18f80b2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/facad3ea-561b-414c-9a2a-c2c9b6762500</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/facbf727-816e-4d02-8e4c-62e847243930</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/facd85ed-aa2e-418d-9b5d-8d98635fff8f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/facdc417-b282-4e2c-abe0-c50f9777fe8c</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/face59e9-1245-4787-a967-cc2d130ae12b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/face7d4c-9a91-4b17-817e-b12a3124346c</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/face7e7d-1709-47dd-b9cc-2f49b288fb81</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/facecbd3-06be-4c71-a8e7-7f8ac8464b55</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/facf727c-0b93-43c0-8c97-5bbf3079cd0f</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad41878-a3c8-4d8b-96c0-4268d314159a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad5282f-2718-4b50-9312-e090e808bc31</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad52af1-5c41-4ada-8aea-ca453a3fb5a8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad5392b-2033-49b1-870a-612736d5f761</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad57f80-c708-4923-8a7c-57a07afbde10</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad5b8d6-f0c2-4de1-be63-85d83b987786</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad76549-0e5e-4fd8-af2b-f64242e59818</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad78307-aa9f-4799-89b4-8eb9f539b994</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad8cc03-02c6-4f49-adb9-008b30ec0005</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad9102a-7081-4529-b1d5-fd57685805d8</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad94b4f-37e6-4f57-aeda-f4fd1afc8c5e</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fad9795d-923e-4b2e-af69-d45ff0992322</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fadde75f-7ca1-4f3e-ad5e-f1ca957241fb</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fade2550-6b56-49fe-8ed8-3317995cffbe</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fade9fd9-72d8-4f1b-9e7e-fb198a9d3a69</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fadecc7e-c800-43d4-b5ed-0ad8af71ca68</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fadf3ce7-5ea6-421e-a48b-c70d54ae8b87</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fadf4c9c-ca8f-4c84-958f-5b70eee011c2</loc>
    <lastmod>2020-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae03554-6238-4f88-b266-a9d15b974a36</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae1889f-8c9a-45d2-89bd-b43bcca6fb6e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae1967e-c6dc-4d69-b33b-c0387e417ba9</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae223b8-3144-4adf-9d47-e46732677baa</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae2cf4b-4b23-4028-9d5c-ec6ee87a2ac0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae59719-2fcc-4ab0-b925-c8decdde209c</loc>
    <lastmod>2026-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae7aabc-e813-41a0-a627-149aef715944</loc>
    <lastmod>2023-01-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae8b236-9131-4014-b514-83c0bff77a68</loc>
    <lastmod>2021-09-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fae917be-35e1-4f7b-b56d-15400df026b6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faea6782-db49-4ae8-9a49-a6abeee2b8f7</loc>
    <lastmod>2025-02-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faecccab-271f-404c-88f4-dd241b6679d9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faed2ce3-1524-45d6-b4e6-90f3320f0342</loc>
    <lastmod>2023-05-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faed6ece-f9a4-4dc9-8848-f89c98205139</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faede576-9295-4be1-9e12-54c4f90b7f8a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faedffb2-ef4e-4170-ac9a-95b850a56051</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faee1ba4-8a13-4c3f-9695-10668d8a772e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faeefc17-dc3e-47f6-93b6-f886c1b52e28</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faef262c-0551-4b75-bbc3-b67014555dda</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faef5b72-7c24-4bb2-9fa8-7292423f3eb1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faeff6ef-aa0e-4c04-82d8-6326225d5b31</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf01784-a84e-48f6-ae2d-edf94bdd6479</loc>
    <lastmod>2021-09-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf049d4-528d-4eae-91ac-d39247e01414</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf05b10-1318-4874-ae74-bd0a7512c88e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf0f82d-9b79-4fa5-94c3-8a2587b4f383</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf1d706-ea7a-4211-b6c9-cca6a950087b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf31e24-bc5c-4994-8017-e2a4ed99f8e5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf33df9-6ed7-4b39-bd5d-35c99493c3a8</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf3a4cb-bf76-40cc-b76e-3fe008e2a308</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf3eb4e-b47a-4974-9551-4b1576dc4030</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf3f4dd-a40e-453b-9bf7-1f3e47f1fba1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf50473-4556-4eb1-a4c7-d6edd4f001a8</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf50f24-1202-4441-afdb-2e8731884f7c</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf583d7-60c3-4966-96f3-b722de48e7f9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf594a3-8363-47ab-9dc9-30347ac6f928</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf5a7da-b8f1-47fd-b876-adf7f89c65d2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf6740c-aa3d-4f14-98ad-b41b8ba9cbf4</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf6e057-1f59-448f-b5f0-114b560bd86c</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf6f8c8-b58a-4dd5-ad3c-7549d8b285b0</loc>
    <lastmod>2024-04-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf72787-8943-4898-b4a7-5ccb8a8829fa</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf75f06-2db3-474a-8269-e09d4a468016</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf796fb-f055-4e2c-a6be-0fa6a13b77c9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf9526a-aeb3-4e1d-ab16-2c3edb378fe6</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faf98512-fbe4-4782-9d89-ce29fa83a4e0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafaf287-cac2-4dd6-b261-35397ddf9a5e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafb3b9b-688e-4afd-a0a1-0260aa1d1a72</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafb7bb3-ff52-4223-9476-1eea6edb3b65</loc>
    <lastmod>2023-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafb855d-bc3d-4a72-affc-7ae047fa981d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafb8e32-b236-4a6c-8018-751003fd7aa2</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafb8f23-acb7-4e11-9986-19e3ef27e959</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafbe4ac-3f5d-44ce-a1e1-97bdc2c2b839</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafc3d71-e4c1-455a-ac0b-afa9267e1d34</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafc8397-e26b-47ad-b2ad-7ba9ec5f97e3</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafd4115-3b9a-4368-921d-6c9a9ca1e4f5</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fafee755-421f-4941-a357-0e382537396a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faff31f2-61a8-416e-ae45-17d62af15754</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/faffd153-40ec-4be5-82bd-a3185d109908</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb007e9d-14ea-4874-863b-8b2d482e7373</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb020172-be38-4db1-81bc-f3dfa8d9a3c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb024ca7-a65f-4654-8ebf-660f4f1cdd42</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb02ae72-4048-439f-81f0-192e3ceac342</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb031179-5ec1-4161-a5e3-a83dd7b03ecf</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb034fcd-15c0-4102-ab58-2c50a2875d01</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb05164c-f032-43bd-baf9-29995c536249</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb051793-f602-4088-9e85-2ad6c929a83d</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb054f3c-b5a8-487b-856e-593b4958997e</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb05ad7f-692f-4ba5-b601-6e27d931a398</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb05c371-adae-4154-854e-a2cdbdad7bc9</loc>
    <lastmod>2020-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb076a41-164f-4e4a-bdda-047b0da99190</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb08c3e9-86ba-4f68-8a78-bc0fadf8c29b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb08d39a-9274-460c-ae8a-092385113042</loc>
    <lastmod>2022-12-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb09660a-f333-4bf8-b18a-6ab73823fa92</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb098796-23f7-45e8-9d2b-11f37835bf8e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb0a1ebd-14d5-418a-98d0-b2e91de3be5f</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb0a99de-2d66-4eed-87da-f1d04ee9e32d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb0ca019-159e-43b8-b5f6-2a532c5fb768</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb0ca7fe-ff6a-4f58-80da-6d634425531a</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb0dd207-bc27-4ad4-ab4c-5d05683dfa6e</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb10a718-aa56-4538-a77a-8565f9fc722c</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1124d3-403c-410a-ae2c-85aaeec3c277</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb113d3e-7002-4686-ae6c-08c61e15c8b5</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb113d87-b877-4add-9851-14b8b8307df0</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb12fd5d-d4e5-409b-9aa2-28c2a541ce2a</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1302b1-2982-4117-887b-1b78f832c4c0</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb133ded-bbdb-444d-b408-03a463d540b4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb144079-6c17-428d-a4c0-bc4b84f02394</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb14fb32-bea4-4a47-97ac-73f59213ddf9</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb15aed9-7cd1-4d86-94f6-0e73e22f0794</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb15cd11-b0a0-4c9a-8d40-a8b4edb3480e</loc>
    <lastmod>2021-09-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb15ef82-1904-4f08-8235-574d661147e6</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb164d23-d3a0-4248-bf0c-6dae6d1e4a10</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1849af-f225-4d1f-9a8e-d3a34fb1d717</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb185dec-59f8-43db-89e2-8fb2b27617d5</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb18d4c4-ae92-4db3-a9c2-feb603d9bc6a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1979d3-c5ce-4848-ada9-53a14f47c52f</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1ac6e2-853b-44cd-8e96-8fbe4c1ab2e5</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1b8750-1914-43df-b301-5ab32b505eb8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1c3eb0-7542-4415-9b62-84ee0921dbd4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1cee49-138f-46fc-a38d-aa12dc248e7c</loc>
    <lastmod>2022-08-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1dc7eb-86e5-4de1-91d3-ba55a2d5ce8f</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1e3c10-896c-4d20-a056-726ecb7b12b5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1e6b64-9459-4047-bf35-0062aef8bfbe</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1eaddd-b36d-4944-8b92-162c9132df2d</loc>
    <lastmod>2026-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb1f1a36-d559-4ef7-83f9-8353d6f9ede8</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2079ac-702d-4279-a048-60e4feeb8397</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb20b95e-7da8-46ba-9aca-5da94e6a2fb9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb20f84f-33c5-4ed3-a68a-cfed2964616c</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb214574-8f85-4df3-b81f-10cd457aadd4</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb21b57c-7742-4dc5-b996-3ca5c4a1450b</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb224434-35b8-47cc-96c3-daca5a636a38</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb229de5-4915-4b93-abe0-c0964961f5ca</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb22fdc4-71b9-4fb9-bccc-4ce9f779538c</loc>
    <lastmod>2024-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb23a82b-c043-46a9-b614-017957b7b3e4</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb23afa8-5252-4e78-9728-0afb6ad19734</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb23c0fd-5ab0-4282-b442-b213b2b17499</loc>
    <lastmod>2019-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb256430-cf7e-46ca-8a2f-0d31c9b3ddfb</loc>
    <lastmod>2026-02-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb26b904-cdb6-42a2-8435-e28af3ed8e93</loc>
    <lastmod>2024-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb289cbd-88d0-4824-81c6-a85286f2b006</loc>
    <lastmod>2025-05-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb28b2b2-0270-4617-ac49-ca6388b6559e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2b719b-e080-4b03-b28b-4ebf69050505</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2bb0c4-909b-4b67-919b-882869c7d569</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2c2951-0aaa-48cd-ae7a-11f1f587238f</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2c4ac6-c92c-4990-8884-de94ceed7aae</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2c7f35-6984-485c-b04e-1270793a45a6</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2d0224-b821-4ba0-98b9-e6e5d8e6ba64</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2d6f70-3663-483c-9b45-ca550d8dd766</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2d9732-0c4c-49b3-88ba-802a924ffd82</loc>
    <lastmod>2025-09-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2dfe79-f429-40b1-814b-bc592c803698</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb2e09b3-0438-4b74-bc2b-e4ef35658a1b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb303b01-377f-4fe7-ac3f-8342c6f99683</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3105a9-a310-402c-bab4-a142b85311c1</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb31ac1f-d2a7-483f-9b7f-f4bd22aa9c72</loc>
    <lastmod>2023-12-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb321440-f1ec-4c0f-9b1b-42cc5c3de7fd</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb32708c-a3ae-4492-8782-c68325dce16c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb32c631-e6c0-4146-8dc1-ffc92b7953c6</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb33b326-5d32-47df-9775-154061db9bdd</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb342010-38c7-4edd-bc71-b701bf3bd43f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb350388-f308-47f5-a17d-395659b011f9</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3603e6-d620-4ed5-b5fc-2e17768a3d87</loc>
    <lastmod>2020-02-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb368dc5-0f39-4613-a76c-224dcec28daf</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb375409-fbba-4e9f-beae-33296dba7485</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb37ea1b-a505-42d6-ba1d-715136236403</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb392b6e-9dd0-43c4-a48f-29c986704585</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3afbea-3bb0-4f54-a54c-6e4bdd95587c</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3afd36-26dc-42b2-a8e5-fa84aec4048b</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3b47c6-8762-4ea9-b6bf-60c6a54b7409</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3d19a0-8f6a-4eaf-93e5-96ec9ba61de5</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3d4e2e-7539-4d65-b13b-a34bec8911ae</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3d5a39-1cea-43b4-9332-59d85682b608</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb3f3cd8-1141-4106-94ff-686182a1a1a2</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb40c047-7fc0-4801-b0e4-1dc2640aa22b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4206cc-8b95-4596-960e-5662f8f1c99d</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb429dc4-2991-4821-971b-f1996c7da3cc</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb432903-7eb3-4bc8-9baf-baf9bd0fbe80</loc>
    <lastmod>2025-05-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb43538f-8b4b-4431-af1f-acc73170dff6</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb44d578-7c86-4d79-b7d4-92ee4bb3afd6</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb45e3de-07a0-4eb0-9561-0e5b6ac508c5</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb465a46-f91e-4d79-825a-d7201f1ab032</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4733fe-28f7-4020-ac0d-7962c13262cf</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb49bc84-60b5-4c46-a1ef-762c8b7a9c7a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4a47a3-1f5d-4ce1-a353-b56bffaf5eb5</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4a7529-65bc-4ee0-9149-6b85df90fb43</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4ae8b9-756f-47ff-9861-605deff96922</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4c1902-10a5-4a1d-86df-2f4926b3751f</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4ce5fd-7438-489b-99f9-713a8c42d361</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4ceae6-10da-4f6f-af50-1fe006ebd33b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4d91c6-25ed-4472-ba1c-1f0f67a0fea0</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb4f19a6-fc5b-4b9e-a537-92c244adf673</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5080b1-254f-406d-b611-79fc98f5e9ec</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb50bcad-f914-43fb-8b28-d42f105bdec0</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb51785a-830e-4971-85bc-026581034c58</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb52443d-1bb4-4618-aa08-9a63dde91df6</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb535d7d-4ec7-4caf-90a0-644736808ae9</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb536a7a-8609-4542-a4b3-f2c48c0695c6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb53713d-055e-4980-9fa4-74eb88c50435</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb538b9a-55c6-49b3-8929-69ec17ff38d2</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5397bc-17a7-4577-b248-a0e8df9b979c</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb53ba09-01f1-440a-b9ed-ce94a756c092</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb565f5e-ee0f-46a7-aa93-65224af02449</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb567724-5a98-446b-be8d-dcc05eb1f70c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb578afb-12d2-4b0e-82f3-5e34ef2a3059</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb57be3d-4edf-4d6e-a689-167b178fc72c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb580a0c-c9ff-48be-9889-386daa238646</loc>
    <lastmod>2020-05-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb595c61-903a-4ce7-b42a-582801f9b475</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb59665a-68ef-466d-8c4f-7d2df326da98</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5a87c9-2046-43fc-bc34-ced014860d1d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5acde2-a048-4549-9d27-52a177d0da34</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5b2688-bab0-4aa2-bcf0-c857798109f1</loc>
    <lastmod>2026-03-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5b5420-d708-47ea-9150-c22bacd54c02</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5be4d6-08eb-47c5-af29-fbccba8db4df</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5d1e51-9cd4-427f-bf07-263100de5e1a</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5d4f11-75cf-48bc-a5e8-34de0a8923e4</loc>
    <lastmod>2022-02-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5d9be0-3dee-4993-8007-ab900c3355ea</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5da7a2-f824-4f91-add2-0be15904e5a8</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5de145-74c5-4ae8-89f6-3668ba575347</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5e5219-17c6-42d9-84e2-f62a5b1e4700</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb5fc8ec-c2fb-40fd-ad79-5fae7f25936f</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb60859b-e627-41d2-a7f4-85fa03b8b952</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb609440-edb1-46c1-b245-10e5793f8dfe</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6146e1-f0fc-4278-9a07-41e2cf26ce70</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6228cf-3b01-4be4-80f6-f42ecea3dbdb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb624f48-b352-4d97-8ce4-e8516bb12eee</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6294e3-9b0e-4bdd-95df-771a4a6083a9</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb62b917-8da1-4b3d-a8f1-5f5d2930b404</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6489b6-d5b3-469d-8516-9520c5cffe01</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6615bf-e54a-413e-b24d-481838bb00af</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb661f38-416c-48fd-9901-323eebaeef02</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb665f01-5c6c-40fd-bb3e-33be8797fab6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb669fe0-ae08-4d86-8490-b5077880529a</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb66f4c7-0867-432d-97a0-c962a6da061d</loc>
    <lastmod>2021-10-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb67f6f9-e07d-430e-b7c1-6b3eda954a43</loc>
    <lastmod>2025-10-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb69abf0-9e2e-4081-8b75-6e7e4012500b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb69cd8a-29ba-4cec-b469-2e2b25791164</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6a51f4-ad93-4148-8685-5a850702946b</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6aa3b9-27b0-43d0-b18f-0695897459d6</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6ae784-f614-44ff-9ed9-200922c898db</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6bd1a8-1f3d-4701-ae62-f9e4e3fce87c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6c04a4-031e-450c-a8a2-672ec2efda2b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6c2c55-0093-4b87-a1af-e7fc2b9b0dba</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6d0492-b538-429d-8c99-2e85c1f4d7ce</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6d3813-ca92-4a6b-8478-892d32753cc3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6f6e80-ad70-4ec4-b48c-1996293b9534</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb6fcc9a-b1ea-4f0c-9384-66b37f28c405</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb705987-7b8c-4ec0-a6cd-a8fdd588637d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7071ea-9402-492b-a15b-01ecb9eb933c</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb71f99c-73d1-4836-874a-b070a8525161</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb725821-bbde-4fb1-8cab-15e7fa81c6aa</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb728e2b-a47d-40ed-b860-7c16231636d8</loc>
    <lastmod>2021-09-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb72cb5b-9fb0-4485-8d29-51168401a675</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb732366-74cd-46e4-9adf-7cf953e638e9</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb734ec1-f173-48fb-b9fc-fa719e5b2962</loc>
    <lastmod>2021-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb74dc7c-f49b-4db0-ae4c-41e1f071058e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7514b9-5a3e-4360-bb34-d1bfc9e0650f</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb751d13-d914-4445-8dfb-19813573888e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb75f3dd-57c7-42b6-a248-2dab199ac33f</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb761b52-b1bb-4430-a656-52e4f5dde05a</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb76b1bd-1592-44b0-8363-db7340ade938</loc>
    <lastmod>2023-06-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb773eff-8090-4e52-9b2c-fe3728c8afcf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7764bf-be3e-4e6d-b065-6e6e21123b82</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb776616-70e8-45ea-9f1a-302392406478</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb784518-dca2-48ce-95cf-bc7b51fcdcd3</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7892c6-5b4c-436e-b75d-661eaffa293e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7ab16b-fb5e-486a-9658-daab6f6a4179</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7c1e43-49c5-4fdd-b7c9-9b0ec2fd86bc</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7cf6ee-cccc-41f3-8e00-6b3b7a2e3617</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7d0318-886a-4507-98a4-b3e97b194a38</loc>
    <lastmod>2025-04-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7dab9b-fb0f-4de5-a763-8be66d3cfc4e</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7eb560-b875-4115-9f53-6421b5a57644</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7f3cbe-3af6-499b-aac2-b592e69283b4</loc>
    <lastmod>2024-12-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7fc29a-d741-4708-8772-5739b93ac2f7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb7fd1c9-cc64-4ba5-ba44-57ccb17a54f9</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb800a82-ec7e-4951-b80b-66c5c600df2c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb808c4a-59bd-438c-8534-38ec8326bcf3</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb814783-3063-404d-b41b-18413b126a86</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb82aefa-3351-4ba0-9acb-7c1560408104</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb82f7db-1fa0-4286-98e2-6a2b1086bbfe</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb833132-5bfa-4612-ab4d-10e0406571c3</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb840725-0009-4c03-b820-c9e74e31dae4</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb870a73-84bf-4d21-a951-5a242e845539</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb883bf3-dfe6-41a2-a9e5-9a293db08e4c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb896dea-65b6-47cc-b577-c7578c337b51</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb89b489-b9ee-4b9f-a3ef-43df447f6ae0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8b1edd-0218-4603-a6fc-807653c65f48</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8ba3db-3154-4a13-9861-57182b077fca</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8bc4bb-cc4f-459e-b362-86170492fc26</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8c5b08-4501-4748-b969-b6d10e5b7a1a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8dbea4-101f-4414-ab21-3ae005e29c96</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8df067-765f-42ee-a102-b48e6a825387</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8e2df1-a380-45c5-8b99-3666181acd82</loc>
    <lastmod>2023-04-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8e4249-bb2f-44a1-a3d8-48fee22e1b40</loc>
    <lastmod>2025-07-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb8f88a7-8eef-45eb-9d3d-ac9201db77b0</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb908df0-bdb5-485e-b08f-16d9e87f608d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb90a99f-cd37-40df-a854-8ae925c5fe2e</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb91ea4f-dc61-4ca2-9c3e-a403b234e731</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb91ff07-9740-4d5c-8e3a-721538b8eb3a</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb92035c-9de0-42bb-9d4e-c393e856e3de</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb92168a-793b-4b29-bff6-94f3f15ea41e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb921e9e-9e29-43a0-9b61-698a984f1f5e</loc>
    <lastmod>2025-05-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb92479b-88fc-469f-aaf2-e0af76533ebc</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb929e79-3d33-4a12-8919-6b6bf297dec6</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb936d24-8538-4c67-94d9-a0559e8db0a6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9399b8-9c30-4628-8286-d6a8427f0eee</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9577fe-4dc1-4b53-8d55-4ca594b03aa7</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb957e4d-a6b1-4912-9731-33b7ef19cdc1</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb95cfd2-2491-4f0f-8a0c-cf340f28f2f1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb96a497-8b7a-4f0f-8918-ed2b4fd63894</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb97b329-30c4-4885-89ba-0b7a54b6ea09</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb987753-3ed6-477f-a7d6-d7af6314e1f7</loc>
    <lastmod>2021-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb98a2d6-8960-480a-95b9-b556e187aa1f</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb98e5a3-4cb9-4f8e-894e-c65ad99f35c1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9b2041-b90d-452e-848e-6d39f88ad1f9</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9cf06a-f269-4379-b4d9-05d30f3fea4c</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9dcd13-4841-47aa-87d7-ca1a58e19f49</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9e8889-ed00-4a95-810f-2f91147c81c6</loc>
    <lastmod>2024-12-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9ea6d4-ac31-4ce0-bb11-3a4349848e57</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9eb572-43d1-4caa-8b24-9e847d4cdacf</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fb9f28cd-e3dd-4c95-bf9a-3e9df3fe3cc4</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba03d30-d0aa-48ec-a8d9-970c9c1cf65a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba0ad77-8442-4e26-92cf-9e433f69b1d7</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba0edcf-989a-4702-be08-ec475a19efc4</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba1472f-a86b-4e7a-a3de-af6fda0b62a1</loc>
    <lastmod>2022-03-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba29c5f-a98f-4529-8564-f2c0bdd7280b</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba2a8e8-aa23-4df1-84aa-98af9af2a551</loc>
    <lastmod>2026-03-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba2f23f-78da-489b-967b-236c0ad69c8b</loc>
    <lastmod>2024-10-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba30432-a178-4d92-9e45-3869647e441e</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba33296-89c1-4f0c-a616-ea743ea56467</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba384ab-9d17-4ca6-8202-0d5af7312282</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba39f61-9761-4e52-b9d9-cc669f2214df</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba3da15-258a-493d-8694-05f8121c86ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba3f767-7e06-4d70-aff6-a863d9ff44be</loc>
    <lastmod>2021-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba5223e-a103-4757-aa6e-182033be3b00</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba54601-d8b2-41f2-97e7-9e5d78926743</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba5fe79-0362-4ad8-8039-04707941595f</loc>
    <lastmod>2021-09-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba623c5-7a11-45f6-91a6-91848ae917b4</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba6f05c-2795-4077-8bc9-9b2f344f4940</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba72999-6f2c-4af6-8ad6-19967150a371</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba75799-d376-4984-84fd-0cfd815772e5</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba7ab3c-d8db-4406-a035-d9965a9d07d8</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba8cf10-57d7-4b50-a221-913c99d4daad</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba8dd27-2fb6-419a-981f-b094f3d06856</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba8df1c-5247-48d5-ae10-c7066ff33bf9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fba96273-8bc0-4c6f-b2bc-1d7819b45f5c</loc>
    <lastmod>2023-05-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbaa9695-9169-4ca2-82b3-372f44a01c59</loc>
    <lastmod>2026-02-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbab848e-96d9-4020-b1cb-ac247577bac6</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbaba74b-8bb2-40eb-9002-638194f0eab1</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbad02dc-104d-4e9a-9e59-6ac85922284f</loc>
    <lastmod>2021-10-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbad466b-4a4a-42f2-a415-826b2cecf44a</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbad5ebd-ff1a-45f7-bd06-784c017e688b</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbadd879-6aae-457a-bb42-ce28611c947a</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbae2406-27ee-4aaa-8ade-2c88bc251ead</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbaf41c6-7bbc-4afc-916c-f4b478e9a61e</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbafa769-b65e-429c-894e-fa3779d2cac7</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb16c9b-7604-40bd-a282-d064f81ccf99</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb21eb1-2edb-4fe7-90c8-538e0246b2f8</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb2cbd2-1faf-46b8-98af-d82c563c0393</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb40acf-5c9c-4999-8326-bb2bf25fa558</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb417f0-b0c3-42e2-8ed9-0bab62d94d87</loc>
    <lastmod>2021-08-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb53ce3-5e03-4960-a303-ed3b9a6cc4a5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb8c611-5fd2-4670-ac48-33373b3e966e</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb9b924-dcfc-4241-a9b7-2aa582fe1280</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbb9e1f5-27a9-40a9-9c01-d304511ed9ec</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbba9640-dbb4-4124-94c0-a2472df96778</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbbb729b-0585-4357-b424-51441e2a4f42</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbbb9078-bc51-4f94-904a-6ea576964824</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbbcc4ee-3821-47e8-a60b-f3f729e4698e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbbcc78f-9925-4f03-9dc2-050e1ca4fea9</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbbde14b-ef85-471d-9848-96ec5111b6f5</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc1c706-e7a4-4203-b2c6-6ec7d740a6b2</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc2004d-0a30-4835-a352-68126e0f930c</loc>
    <lastmod>2026-01-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc41ac3-179b-46c4-bff1-4e2b08ea046c</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc52869-46dc-4a04-9370-b5686746a540</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc52af8-2f34-4808-9c0d-eb7611193080</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc7c58a-6717-4164-b0db-4bd1ef7fbfe7</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc90e5c-bff3-47d7-8f7e-c8ffaa698198</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc928ab-cce7-4b02-bc89-92251e9f9901</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbc9569d-9ca0-4129-bc6b-6b2542859e9a</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbca3eed-c1ee-48b6-b667-18cf6bb66a39</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbcb04b2-2005-403c-b820-73ced1b37074</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbcca36c-1bdb-43fc-8b83-b710b7801718</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbccd165-fbe5-40a2-8d0c-dda7eb612cd2</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbcdca2b-e689-4a6b-acbb-7c28010323ef</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbce5715-fc39-41e8-9104-494a7b18cdc8</loc>
    <lastmod>2026-02-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbce6a67-3250-4f83-aa20-6a9da60a7a92</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbceb73a-4a89-4b6f-8fc6-fda2f1359994</loc>
    <lastmod>2026-01-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd093ea-628a-4170-8606-a8a7b8625d5d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd1d2f5-b773-4fb5-9e9c-d39080cc01b3</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd23b9d-a964-493a-9ef1-1ef33ab78967</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd23bfc-2385-43b7-89d3-520f7e5c96b0</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd5a6e3-41ac-4fc4-a1cd-2159528743df</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd5bab4-2920-4b8a-bbcf-55993393abc9</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd77234-4aba-4601-8583-f88334f9fb9b</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd78cb8-0e4a-462e-95a1-7882810a1da3</loc>
    <lastmod>2026-02-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd8a720-4e51-4c28-8fd7-398ee1951076</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd8c157-7c94-46ed-8d10-aee4a1efdbcb</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbd90224-db09-4a74-b2f8-18ee275450d6</loc>
    <lastmod>2025-08-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbda3a37-937f-4766-901b-868d5b2b2bc5</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbda9fe9-0675-4d0d-bb1f-02f79414bc43</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbdb0a35-fbf8-463b-9bd4-c8913e2aefc8</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbdb604e-20d2-44ed-b4f0-b0406ed5eb88</loc>
    <lastmod>2019-12-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbdbf111-c4ee-43c1-94b0-46cd2ea413b7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbdde9c9-f130-451b-8747-3211f91b6b78</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe01ca3-b927-4cd4-a3a8-089fa8e414ab</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe05be7-586e-4c0c-82d9-a4ffdbc640ce</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe28285-5ef5-4e9c-809f-e469deda4018</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe34cc6-d1c2-4045-905f-07eac059111e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe350b3-17d7-4a40-a68a-7898ae1ae5a3</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe41261-4de2-46ea-b619-ebe2857da35c</loc>
    <lastmod>2026-03-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe4a432-609f-447a-87b8-b8ed676edcda</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe6b3cc-9486-496b-8506-45cddef2b54f</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe6f057-80b8-4ca7-b533-f4ed6c0a4de2</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe81840-6f8d-43e5-9cb4-c9dd5f2931ac</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbe9486e-0ceb-4b9f-a719-468b21b4a0d2</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbea1f48-9999-4963-abea-82fa5890712b</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbea8833-683b-4d3a-95b8-065d49516915</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbea97b9-f905-4ddb-b0da-cd1a8560ba19</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbed45f8-e531-49ee-a668-e99e446d0110</loc>
    <lastmod>2022-12-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbee0ae6-0487-4bf7-948c-0af02d225fdb</loc>
    <lastmod>2025-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbee546f-cca1-4712-b1d3-14b37b059edb</loc>
    <lastmod>2024-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbef2bae-2338-4921-b7e4-7886e476e345</loc>
    <lastmod>2025-02-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbef44e2-25d1-4ab1-9f7e-9e833a66f373</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbef8e86-42a2-494c-b61c-5ecf25edff63</loc>
    <lastmod>2023-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf27263-c9ef-4fe7-9161-f3030b9cae1d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf2d5e9-37c4-4d7b-b969-d678cb5a8ec8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf344e3-f943-4191-a3ba-5b9fea7f29bf</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf3d00c-6759-4267-9677-f6a7af99e49c</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf499d1-7b06-4632-98b4-d568e653cb30</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf512ab-22ce-49f0-98f2-1111f0548cc1</loc>
    <lastmod>2024-06-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf55044-020e-4e18-bffe-08216ead2d35</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf5710e-1c78-4713-b9cf-0e65af5123eb</loc>
    <lastmod>2025-09-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf60f7a-b12d-4f4a-b7a6-042f771afc61</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf6c074-6e77-4b38-9721-00196acbc534</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf77246-44e4-4a62-a9e2-fd9e4ab4def4</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf7a860-7958-4f3b-b466-e3c5c6e02884</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf825c7-03a6-473b-be37-1527466cfc03</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf85544-a9e3-4899-a855-e05f4a71a866</loc>
    <lastmod>2025-02-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbf93738-0991-4b5f-91f7-0646657eea23</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfa46fd-ec9a-4319-affe-a26e6dd99c6d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfad812-81a0-467a-9282-66e9709a2d90</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfb6ed8-c72e-43bd-9377-8c718d123b5f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfb9862-85e1-4684-81bc-ad339013edf8</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfddfbc-2fee-48f1-815b-8ad14dc280c1</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfe1732-a5be-47de-a6ff-df4750a9d4c6</loc>
    <lastmod>2025-08-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfe43b6-7b97-479a-8ab5-243588b44c85</loc>
    <lastmod>2019-12-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfe765f-4408-449f-acd7-9bbe4bae096b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbfee7ea-c26a-42e5-b08e-72792a441748</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fbff3eb7-45b7-4d0e-a1dd-8d9153f26802</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc014da8-5a9e-4820-a1a8-3b66f4ea89a1</loc>
    <lastmod>2023-03-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc01c03d-247a-47fb-9aa2-4c54a5a10029</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc01c4a7-ca2b-49a7-8863-96b23f0d38ea</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc01fe63-84dd-43df-9caa-afca34a178f7</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc03125f-5e8a-4c9f-a197-e37f93f049f5</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc03178e-81cd-4b5f-a660-2cf73dd37b32</loc>
    <lastmod>2026-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc038ef0-b209-490b-b7c8-5b5f176b588b</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0420f5-83cc-4e13-8326-3c905159e65a</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc049f9e-3c57-47e5-bea9-752bcacbe1ca</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc04c047-5ef1-4641-abd3-6c6e83d9b2d8</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc04d44c-f2bd-41fd-a1c9-90a905af442e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc04d92d-cf96-49db-b878-6380ee171f64</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0580a2-15cb-4144-a426-00632b137d3d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc05c7d8-740d-4b04-8427-18f8ebe36dad</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc060d97-d62a-489d-97fa-d1ebf4bd866f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc06b0d3-a7d2-4ab1-81b1-5e102b800328</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc06d749-2098-438b-894a-b2b3f8329f87</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc071600-e37f-48a8-ab8b-9cfeca038be0</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc07d1a6-f030-4c38-aa4c-05ebb9f67110</loc>
    <lastmod>2025-04-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0840fa-19d2-4268-85de-4a04db456364</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc092dec-971d-451b-9626-98f2f1d6ddfc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc094c94-28f4-4aef-8bda-c8e4e531d1b3</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0a0221-a96e-424e-b283-79089f1b2160</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0a41fc-5147-48d3-9258-319d5ffb5c16</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0ac9ed-2350-4e89-87e1-189d9aa25a40</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0ade60-9e90-4fc8-b510-7e0fe909a2d4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0c173a-539f-4157-934a-5e7d61890805</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0c98ff-bb82-458f-9eec-3ff152f3a0f8</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0cb48a-2bb0-4998-b3b9-2599582d6c78</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0cf611-6bdc-40e8-af4d-4eac877bd932</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0d71fe-9054-4c16-a551-63c5e423df62</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0df8ad-70cf-4c73-9f3a-ee6acee6f522</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc0f27d8-b7d9-494e-8b48-97e6b23c9a74</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1156e5-dd20-4b26-bdcd-9c7fb4646728</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc122f38-9f07-4717-bef9-d63cf463d3c4</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc12a078-4080-486d-beb9-1d8d35f574b7</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc136975-00de-4340-a620-f10ec8a70825</loc>
    <lastmod>2023-04-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc137cde-5328-4def-a267-7ab96a9717e6</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc146ff2-490c-4052-8334-5e5dbcd163e4</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc14bf46-6f40-4448-b7b8-a665ff8842c1</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc14c396-6985-472a-9056-3bebbcbe0f7e</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc14e284-e719-4edf-87a7-ec19d1e1b4b3</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc14f613-b158-4bc9-b992-0ffd79047248</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc151934-e30c-497a-8cce-da031dfa20fd</loc>
    <lastmod>2020-01-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc159bde-f038-4178-af45-a553a012880d</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc15e8e8-7968-4441-afdb-8eb3c9daca59</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc16ca5b-bda6-4b25-b303-be1e8505d6d2</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc177f8f-e7a5-4f8a-a45a-ba69c252d660</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc18001d-42e4-4401-803c-48b3b706be08</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc187bef-a570-4790-861f-4c313da735da</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc189b2c-e181-46e5-af99-62d649af496b</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1988f2-50ae-4e5d-ab02-9c8a707e3418</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1997bf-1914-469f-8e96-9586d7eef298</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1a7599-7bee-436c-9f9c-24001e7c93af</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1b5a3a-7b98-472a-8966-cf8f0623571a</loc>
    <lastmod>2021-08-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1b5baf-d3a6-45a3-8db8-9ea44e9d3e3b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1b6945-26a8-49b0-8348-5187e34e8367</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1bd705-f5e2-41ec-a818-b5e00b297c7e</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1d24e4-f1b8-4174-8dc4-bfe1ba54c6ad</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1e2eca-5aa5-418a-9b47-0ad9b2a5e966</loc>
    <lastmod>2025-01-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc1fcb9f-6bc1-44e6-ba2b-be0788221c2d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2105c0-067e-42bc-a559-15d75748b7f8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc21e9f9-20d1-4cd1-b817-bea8aaf6d024</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2228bf-4e88-476d-a7bb-61c0a3172e22</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc22a417-43fb-4938-a78e-a0201312218e</loc>
    <lastmod>2024-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc22f562-ddc5-4221-bd8b-9b1c7d97c81b</loc>
    <lastmod>2026-02-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc23e4a6-78e2-42c5-8402-e37fe2b278c5</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc251c3f-ba8d-433a-9efc-0e2d29bf77ae</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc254b7b-2bcb-4d06-a86d-85bb9cb979ef</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc26c5e5-e176-4c8d-8b21-cd47944530f2</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc272f1a-f78e-48b4-b0fe-c1f2c72d9f48</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc27b716-6103-49b5-aaa9-1c405455b4d4</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc295fd4-c8ec-4663-aaee-d7b0bcb2a1c8</loc>
    <lastmod>2022-12-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc29bb68-c10f-41e2-97f9-38787d5f786e</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc29c0ac-9f88-4391-bd31-e66502c188a6</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2a7440-8c47-46ae-b75a-89533a91ebc1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2b3403-4da1-462d-b6e6-f23ec03a90b1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2b76df-318f-4e55-ace8-2c12dc6d346a</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2b9df1-48c3-49f1-ab94-65f4ee3482c9</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2c57f8-7ecf-4ce0-a41e-06e935827baa</loc>
    <lastmod>2023-05-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2c8f93-9da3-419c-99cb-503302c6298d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2d6369-287e-49af-a2ec-4f9efe96c888</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2d875e-83bf-4266-a154-620d7e5b7966</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2dc309-3a88-4dff-8e71-093358893df7</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2e129b-eaee-4f97-8b19-57e1e6f2f207</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc2fb3b7-bca1-43a4-a144-876a48356397</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc300c60-f703-40fe-9a98-e741101872c8</loc>
    <lastmod>2025-04-15</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc313891-49c1-4c09-b83c-a969094bcea8</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc31977f-f32b-4aeb-b254-d349924c5960</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc32a065-2284-478b-8545-0fa3223f6ab6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc331618-a332-4e94-8b0b-a4d9274c61c8</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc337539-7979-439a-be4d-54a148c05a51</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc345dd9-f00d-4c7b-b22f-6239fe9570f5</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc348daa-4ab0-4204-b7a6-bd40aec3c933</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3643b2-6335-4a38-b4fe-577485ca0d61</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc364c86-c9dc-49f7-842c-ef076de0f1c2</loc>
    <lastmod>2023-04-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc366148-b7d5-4235-b769-6d442febf112</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc371e8e-8a22-4d78-8c3b-f221a4544e13</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc374c9e-17c1-432f-8d47-26b9a89e582d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc380d6e-f5cc-4710-a26f-177baffd302d</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc389385-8f98-402c-9c31-48762d5c1dc7</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc38be25-d18d-46ce-a0b5-29d20de9f6ac</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc391a8c-877e-446f-b9f6-9ee815534119</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc394d70-26e3-40b8-8d76-25211679dd0a</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3a068b-bfbd-44ae-92e6-f61849e10fde</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3a3134-ae12-4777-9f83-30af03ecdbe5</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3af2cd-fea5-4f2f-a0c8-b50a0211befb</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3b1177-14c0-4977-82cc-9840a4f45bb3</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3b67eb-9cd9-48d6-a20e-94350cb7bdfc</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3c043d-cb6c-4307-8ede-e1a230c0f668</loc>
    <lastmod>2025-05-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3c1421-9ffc-4b4e-8640-f4166bec39de</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3c8f41-5cd1-4459-95a1-19ba9111c93c</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3cb18b-6942-41e3-87f2-f5221a5261d1</loc>
    <lastmod>2025-10-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3d2a9f-e891-4775-8e3e-b8538c137cc5</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3db369-d94f-474c-8f53-f80702bef18b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3de777-9c45-494c-b4e4-136feac8b0ee</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3f4f83-2de2-4b32-a2a3-44c8fb4593d8</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3f5fe2-bce0-4aad-86b1-b219a2403ae2</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3f7aa7-bec6-4598-9208-5ed1eff0ac7c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3fa415-dcee-40f2-a2ea-5bdcbe3fb33c</loc>
    <lastmod>2024-11-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc3fd925-2cf8-439e-b42b-d2c6d7ae6453</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc40f00f-9c9d-4a4c-99cd-1b5a2bd490bc</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc41c204-9abb-4d11-b2a0-0caff7c1aeab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc41d3f1-d2a0-4b1b-ad04-dc479fedcf3d</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc422cc7-0ef8-4e9f-aec7-d5aa63217e0a</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc437581-2db6-4b12-9d28-7430ff574cdc</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc43e06a-66f8-42c6-b90b-c7fec7b9db21</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc48005d-fb99-4832-a725-e6ffe6f36be2</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc48326a-bb42-4901-9ca6-e51e90b89de1</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc489c28-dde8-4a99-acab-65e3c6cd55bd</loc>
    <lastmod>2024-12-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc48d299-40b0-4326-b55b-54a890827a58</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc48efb4-a6e3-4178-a749-dc6457f17316</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4a0cc8-bdef-40d5-8eeb-909aa2e424d4</loc>
    <lastmod>2020-05-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4a70f3-3b1d-4827-aa33-4a93ea99340a</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4b032f-2527-4a37-824a-9198ce466885</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4b2708-29d5-4b9e-832a-54771b79c400</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4b5275-5ba8-44c4-bfa4-08e308459ab8</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4bd9cc-6417-48c8-841b-b8f393ae482b</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4cd41a-4a32-414b-b001-2517979c5440</loc>
    <lastmod>2023-04-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4cdcf1-9dfe-4cc6-a0d0-10840563d5f3</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4d4f29-965e-4895-b588-8d173980c415</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc4f92df-4d59-4e3a-b450-501764b584d2</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc50d709-3af5-463c-b240-593ae43e474c</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc50e0b4-bb8a-43fa-aa9b-0630b7b8a2b5</loc>
    <lastmod>2025-08-08</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc518215-1613-4f6b-9d9a-4dfd43b22e54</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5281b6-4601-4dde-b3d4-e8c75c38f13e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc535967-a00d-4b2a-9cfa-c2ddc63d2812</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc588260-6062-4ae5-9053-75b1c3d1f9f6</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc58d8be-96ca-4354-bb8d-1e811d634d22</loc>
    <lastmod>2025-09-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5a548d-ec42-478b-8ded-7e88b3c2d20d</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5a6fd3-c6fc-410a-907e-c75e405fc519</loc>
    <lastmod>2025-05-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5b1701-fbbb-4f23-8362-b972b5eea7c4</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5ca805-9818-455c-b187-a65b62e18f71</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5d310f-d8e9-4cd3-9eb3-a2556556d9ed</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5dae84-67e5-4908-a1d1-325354fb4554</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5daeca-c8ae-4bbe-8b39-b96d38f47385</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5de783-dc6b-4e99-a4e9-2ba5415e5f63</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5e135c-8f9a-460e-99fa-4d481043bd16</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5f2817-0007-4ad1-9c84-a1602f8a391e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5f60c7-41ef-466e-9049-eae03c7d2eef</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc5fa207-f8f2-48c8-ab64-0d29053cb4c2</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc604f9f-270e-4588-a4b1-f443b46f4e9b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc60af58-457f-45e1-a0fa-12dc74fed8dc</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc60e92a-524e-42bf-a6cd-48c90cd12751</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc60fd6e-eafa-4ff6-8699-69785cc4ea0b</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc611c04-1821-44fd-bce8-e92c50d6a94e</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6259d4-88b9-4ad9-86c7-43af93e3a053</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc626c7b-a73d-4037-aed1-6d4d7318d66c</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc63900e-2c6a-457b-b9a6-a29578d4e77e</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc64fc1e-7a27-403a-8508-9d96b437d1fd</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc658550-0e06-41df-b95e-7f057b009223</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc659a28-7cfd-4732-84c9-c16d0d7cd530</loc>
    <lastmod>2025-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc666f76-0530-48e0-96be-0a108b2bc56e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc66a24f-4f7c-41d3-84cb-39b1c0dddf05</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc693aa9-9dd9-4629-a05c-f4faeb69752b</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc69fa78-9f0e-4646-941b-2ce6b528c469</loc>
    <lastmod>2024-11-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6a7266-c8b6-4473-9488-345c9a929c0c</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6b3b95-d961-4217-bda9-28c678d5cdfa</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6c6011-edfb-4054-b02f-730b21cee5e7</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6e793f-e04e-4a87-9e8e-c8fbaa56187d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6eab7b-5e31-44d8-8d6f-bc79f67b172c</loc>
    <lastmod>2023-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6f10a9-a9ca-4512-8d67-d6a09a8c55ed</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc6f2df5-74d7-4ec1-b7d0-6b8f6c8ccaf7</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc701b05-f110-4f8b-88f8-3457839089c8</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc705dad-d86d-4c31-a278-73490236543a</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc70fc7b-b049-4052-aace-1aa71c090cf1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc715312-0df3-4282-a7b5-cf24a2049853</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc72fa01-0d09-40e3-af6d-962d7b9848f7</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc73513d-e16d-48c7-9411-ac482976e098</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc74bd1d-384b-4427-a627-0e769bfe9e68</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc74eb1c-8d70-4894-94a9-3feb64369c77</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc75adaf-e899-4354-a09b-f09ac742ab27</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc7671d5-9a86-4b4e-9a52-e5199f3aba3a</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc76b2a5-5dbd-4374-b8dc-c84be02122e8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc772359-0500-41bb-bcf4-38bcb938215b</loc>
    <lastmod>2024-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc775e7e-460a-459a-b375-5cabab1f7a8c</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc788e3c-243f-47f6-b107-44f3d0467706</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc794588-40c1-4700-8dce-f7a4f7972f57</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc796f4d-05ff-4830-84fb-b7fb3c7e00ff</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc7a683c-43e5-465f-a001-da8b61079e1e</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc7cf1e9-2b2c-44ac-ba03-d8df2cc77587</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc7e8aae-4c07-41eb-8c93-1515c79adec4</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc7f696a-aca9-44a6-a1e8-ac48aaf5bca3</loc>
    <lastmod>2025-02-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc81c61f-ad72-4c0f-bdb7-f3a2766c4195</loc>
    <lastmod>2021-08-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc81ff04-a683-466e-86aa-523c964ec6c0</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc829868-638d-42ec-b6a1-a9736a530e4e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc82f61d-402b-4794-ad20-0b0e03e91f2d</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc8402e9-01b5-428a-afb5-a8b460f087f9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc8409e3-edad-47cc-ac22-68f306f31b0b</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc8493fd-85e7-480e-b263-060f8b7b6c55</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc858fa1-72b5-4890-abc0-2812f3cfccab</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc85c576-f04b-4735-bf55-e75068435d90</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc869cee-3be2-43aa-ab36-bd782eb1933a</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc870d93-9052-4179-b218-fae5e687e4cb</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc87a163-2634-4f4c-bb95-7b92b0097258</loc>
    <lastmod>2025-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc87d35c-44d7-4cab-a0ac-bbb4d1050a11</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc88ebbc-0e2e-42a3-8030-51e250928044</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc89addd-7a90-4a1e-bf43-4032fbc15647</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc8dc6f4-0c00-4ebe-8d12-dbc7408b958f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc8f2213-7eee-43dc-b0ca-2dab11f56b7b</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc905fba-6d97-49ad-a7ee-60c3d266c994</loc>
    <lastmod>2023-04-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc906bdd-2b35-4852-ab4f-07b22baa17cf</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9076f7-4465-4259-ba47-97f4a1e6e597</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc908daf-d0d2-4d67-bd8c-28d367f1a369</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc91ad3a-2043-45c4-bded-c96c6387bb9f</loc>
    <lastmod>2023-07-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc91f29c-e229-448c-a514-f61afd45087b</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc935b4b-c412-464b-9934-11be99a24b6b</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc95228d-b0d9-4566-a25e-ccff3c2e226e</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc956e78-525d-49a5-bedb-276701e38498</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc959354-3e1a-4724-8ac3-f27cb77aedbb</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc95b685-c1b1-4fa5-8480-d49ed09b173d</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc961eeb-d417-4fc2-bcf2-e91f828bcf7f</loc>
    <lastmod>2020-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc962cd9-7f54-4cee-ad3f-4b06ecd4c7f9</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc980704-205e-4fc8-82b3-02895ab99106</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc98da3c-1ca6-4a58-ba65-9c8db1d4002d</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9901be-63cb-4648-bf6d-4c4e0d24dd82</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc996047-bc47-42c0-be7f-ce7e47fd17f5</loc>
    <lastmod>2023-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9987c0-8ae7-49c8-a32d-24baec5051f3</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc99f7f6-e872-4cd5-ba06-d338a662c0b7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9b21ce-bf13-4ea1-85e4-28c1d1621c53</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9bbeb7-3b79-4900-a1d5-cc669a564045</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9c028b-8552-403c-a82c-0388ff24b35e</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9c0755-4003-4771-8023-2df5556eaf9f</loc>
    <lastmod>2025-08-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9cbf57-031d-4c82-98f4-772aeb9bc569</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9d0a86-aca3-4317-a60c-03903c419f84</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9d25a2-ae67-4ca7-86b3-72f3b573d524</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9d5b2f-34c1-4702-8314-92236ce51505</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9e23cc-eba7-4bcc-bde6-32d37f98afb1</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9f043e-868f-4257-a57a-e7fbe611f6ef</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9f3b74-d027-4a2d-bc8d-e0449973f396</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9f49e8-5745-4af1-a285-f4b955fe2435</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fc9f9b8c-11b1-466f-ac3e-32154228799e</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca001d7-816c-4e2c-907e-4195f8979dd7</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca071be-5823-4c88-863d-0d51f9527b31</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca1093d-06a1-4a08-9f98-36149d1af4ed</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca13281-0b39-47d6-838d-57001271a669</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca1aed7-c784-4f99-8a8a-4c4306193419</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca3837d-d042-4dac-98f1-7663f1a9cb16</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca3e3d8-468d-4f1e-b614-a2aebe8b38ee</loc>
    <lastmod>2018-11-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca3e9e3-59c7-4fd4-8ca0-2b92baf310d5</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca47cb1-71ff-4ffd-a350-9c59fe60bf7b</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca4c998-5929-495e-9a97-3154be710dd1</loc>
    <lastmod>2022-12-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca4cea1-1b5b-4ebf-bf9b-a7dfd7d0a4db</loc>
    <lastmod>2025-08-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca562fe-f4b8-4664-a134-a9f70240978e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca7dc4d-5d98-46a1-999d-15ab065cb659</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca824d8-c817-4c3b-b81e-7eca63cc1a9d</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca84cbc-19b9-4aa7-914b-ed65e8f21af9</loc>
    <lastmod>2024-04-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca8dbde-2049-49fc-99e6-35a5685fb9e9</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fca9ce55-b833-47f0-bd22-d81299750e1c</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcaa9a29-772e-4ead-9e39-bc3124be70d2</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcabdd34-7d7e-4c58-bde9-00f403e54ad5</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcac13ac-d108-47b1-9a5e-e9743bd70798</loc>
    <lastmod>2023-07-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcac1d7a-74ab-4211-9317-e14602d27f7e</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcac5948-6e74-486d-9951-eaab3f8e2488</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcaccfee-990a-4d1f-954c-031d1006ed3c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcad0268-bab1-4303-a511-8ff76fe0e8af</loc>
    <lastmod>2022-07-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcadbff3-5706-4f1a-914a-b7c6c346cd1e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcae80ba-93d7-4111-855d-cbce6f0544fd</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcafb99a-eeb6-47eb-9862-09a0cdc6b000</loc>
    <lastmod>2022-08-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb0d02c-b56d-44b6-b619-8914d53df4eb</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb2f1e0-10b8-4874-a2d0-65732f33c0a9</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb3947f-86f0-49b9-9733-6dee8d62e035</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb3ff97-0869-4563-82df-959c1937c4bd</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb4a48b-7e36-4d36-a82b-a87143dd2100</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb54f2d-9101-4563-af9e-ec0f398f07d9</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb7bbcf-7c80-4272-abd1-bde954a86ce4</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb8da9d-8674-45e7-afdd-4b62df08f864</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb97dc2-4129-4204-99ad-313371d36d46</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcb9eee4-3e63-4ecd-9d9d-d213f45ace94</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcba2869-b14c-4f8d-8b65-3f40d6823341</loc>
    <lastmod>2023-11-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcba6d7d-eac2-4b10-8578-c6a339d5d0e8</loc>
    <lastmod>2024-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbaae76-a43e-4f64-b543-352ae2b9d8ab</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbb71d5-27ba-46d1-abfc-5f5f4a7e0af5</loc>
    <lastmod>2020-05-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbc13a2-3f3f-45cf-82bb-88ddd69b8950</loc>
    <lastmod>2023-02-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbcf7db-e534-43d1-b6bf-828d34fcdf9e</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbd7d34-5e8c-4b07-8592-869b908707e1</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbdf870-9e9a-4d00-941b-00a26b1c77d0</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbe1fc4-2933-4172-9a26-97543e60cc8c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbe68c6-dac1-4c8a-a1af-875f5a698965</loc>
    <lastmod>2026-01-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbe999b-e804-4d48-a4d0-77f0faf5a52b</loc>
    <lastmod>2025-07-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcbffb5c-8ae5-4239-9e60-5fa586c04524</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc03dab-ea2a-4fe5-a3b5-b2a004e93979</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc17808-0403-4359-a4d1-3efbd8098671</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc19a3e-cd3f-4093-b2b8-252d946c6556</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc31684-337c-428e-90e0-4d8eff8ccd09</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc42ce6-7638-422b-ad4d-db4157cdf3ce</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc4d926-7d26-4a18-adfd-5e2bd96cfe8d</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc57f98-5808-477a-98f7-2eaa338c4ae9</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc67ca6-b6f8-4e6f-8ec5-21dd1c7a364f</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc67d06-eccb-4312-b5b9-5a19799eaafa</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc780ff-10a9-43f3-b471-11f80f957cf0</loc>
    <lastmod>2025-08-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc789e9-d02a-422a-a232-06502e8ae30d</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc7b46c-d37c-428a-b3aa-6ddcbe0d48a7</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc843c6-0b96-49de-b4af-5c31c5e67d72</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc84f16-6823-4cb7-97b8-688ea57319db</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc8d007-9580-487b-a71c-d5d5efce9ee8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcc91355-1e63-4277-a03d-f25f903f14b7</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fccb7388-d6e0-4810-82fc-bd33170d4e31</loc>
    <lastmod>2026-02-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fccb96be-9d66-44a5-bfea-3b14f2f83ffb</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcccbc17-0a8f-4274-a031-74de846cc561</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcce27f7-862c-41ed-baa2-a9e372913ad4</loc>
    <lastmod>2023-11-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcce3eb6-9948-4004-96e4-19479ecca243</loc>
    <lastmod>2026-02-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcce73fd-12d5-4e2b-8c1f-425598fbb89f</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fccf347c-6fb2-43aa-a80c-93764ae76e0a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd0007d-7181-401e-9f81-1b44352af1ec</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd01aba-6ba0-4256-b810-6144bce12761</loc>
    <lastmod>2025-08-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd0e4a4-dc8b-4552-b047-20bb3b879a97</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd10140-9709-4d4b-8016-baa920382cbd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd1864a-519b-45fb-95fa-4f3b79586717</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd2851c-0b95-429f-be79-6be781e7104e</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd4315d-9998-46bc-8193-d26e0ab76bbe</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd43381-a750-48b1-ba6c-0541d78426c0</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd48b35-c137-4dd7-b2a9-eeba7cc8d261</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd4e1dd-392f-4db7-822c-bbbdab486250</loc>
    <lastmod>2021-05-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd74dcc-d8d7-4e6b-8d4f-a1b962d3335b</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd7c324-b97f-4fa7-9ee7-84b869599af6</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd8ac33-e0d4-428c-9c1f-9a95d827950d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd8f80b-3569-458c-bc35-659ab4aa1e05</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcd90c83-6fb6-4a9f-bc57-10fefc2803e7</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcdc2e11-d298-4540-bfaa-34dceffe6297</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcdc5914-cc01-4a6d-8c34-8b2a677c6acc</loc>
    <lastmod>2026-03-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcdc7c0f-a273-4649-8b13-6ffd9e679161</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcde7341-8e5a-424d-9905-71d8aac38bf0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcdf2703-b693-4d6b-aaca-f8cb5f21d105</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce0af32-ec2e-41c1-aad3-fd20a3943127</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce10b8c-0b6d-4de2-867c-19d67b859176</loc>
    <lastmod>2026-02-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce38cb5-3af8-4367-be2b-19d144bf9225</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce5739b-cb40-4970-8c92-7db64baa44b1</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce57e59-097c-416d-948e-65425d2e9261</loc>
    <lastmod>2025-07-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce5f764-da0c-436a-aaac-b9e0121dc38e</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce659bb-1a01-498f-bff1-471fe8807acb</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce65dbd-353e-4ad4-ab29-3cff801c4c8a</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce7e54b-52b1-4910-8590-d3e5b83712f4</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fce84203-2677-4145-9883-873103760da0</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fceab0d3-c695-4940-8c28-9b9f74ac13ce</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fceae0c5-01e1-4623-b169-52acba2d7c46</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fceae4a4-c8e2-4b4f-9a7c-4be8fe05dcf7</loc>
    <lastmod>2025-08-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fceb3d86-191d-4328-956d-d8eec093661c</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fceb9a77-201c-4060-8874-a3eb03e17937</loc>
    <lastmod>2023-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcebef02-7076-4f76-a08d-d13e71cf05ec</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcec1062-5277-4a66-9065-1071218fa029</loc>
    <lastmod>2025-10-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcec69b9-5e3a-44a4-8049-d38b164ed476</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcec78a5-a25c-466f-b9c1-5c5e460406b9</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcecda5d-b265-43fc-87d7-1a7c3cd09f6f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcecfc42-0a3c-4e9e-af9a-e1b17e84fb3f</loc>
    <lastmod>2026-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcee29f4-cb3f-4f0f-a36a-9e5d18f10f03</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fceeb266-8547-4d1f-99d0-e1c2fbf7501b</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcef0ced-6394-434b-8965-a5b37931653d</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf0091a-0c4d-4b00-9489-0792647452c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf05bfd-5b18-48b8-b9aa-450938ece4ae</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf0f44d-c738-45b7-8128-3ed3d1a74be2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf1d69a-077c-4b0f-a855-15b8fe4654ba</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf265da-a4e6-4503-b5f5-b79fdcb8b211</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf2c039-ce14-4594-93db-869a352726fb</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf2f75e-6667-451d-9129-7af3e67915f3</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf39d7c-8b09-47d3-be1c-af51df5e5a8a</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf45f53-274e-4f4a-8a35-d536e19dccb8</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf519fe-f2c1-4000-a1f8-a11c9ed41dfd</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf51b7c-9ab6-489b-92a4-d12420242755</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf6405e-77c1-4e82-af4d-b5c67602b11f</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf71b94-4775-47bc-afef-56b3b4d1cfb8</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf8137d-d0aa-432c-84da-1f4abe27aa56</loc>
    <lastmod>2026-02-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf83ea2-4f2f-4532-ad69-e2bd9c52f878</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcf84b15-c93a-4653-bdb0-b361210bc43f</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcfa0222-2015-4502-9f2c-20287547d587</loc>
    <lastmod>2021-12-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcfc3507-560e-40c2-be80-96532ce1f8cb</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcfcd691-94ea-4d00-9295-20abb65012c4</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcfe417a-fbed-4d34-bb62-5c7f1c940861</loc>
    <lastmod>2025-07-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcfe8126-16b3-4e03-b3c8-12d01b13dd0a</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcff84f6-2de1-4660-8aff-4a7f6c34f4c1</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fcffd7f2-c0f8-40f3-9044-175789f68366</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd00e0fe-76c2-41bf-944e-8a592074dcf1</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0101ce-37be-41c0-a26c-e6caec245719</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd01857c-8d6d-41a7-93e6-945710449984</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd01d76f-e78b-4fb2-9bc4-bbe1fb2c2fb0</loc>
    <lastmod>2023-03-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd026376-e6e7-4850-8eae-392eb9355153</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd026a88-984d-42b6-9e0f-2f275162f59a</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd041ab1-dd99-432d-9532-3c4955ddff7c</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd044a79-60cb-48e8-b2db-da4e32c4d66f</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd044ff1-939f-449c-b588-b3d5cba3ce21</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd05fa88-4918-4bf3-9c1a-77aa6f259284</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd061d20-68dd-48c3-a6ce-b4e8855d0b2c</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd06a026-fdbf-459d-80fb-b599d6265d0e</loc>
    <lastmod>2020-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd080c9e-a689-45d6-85d0-756c7a7bd3c3</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd08cf79-3c1d-45a1-9fe9-599c6ba5a499</loc>
    <lastmod>2025-09-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd09a60b-f1a2-47f0-8e09-63c1295bbb90</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0a0adc-22fe-4b5e-af1c-0b861baf5b75</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0aba45-52d5-42cd-af4f-4b3c25af2e55</loc>
    <lastmod>2025-09-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0b4496-a362-4670-be27-92568b3eb7f2</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0b5f2e-77fe-41d2-a7a5-68f012c954ae</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0ba4a8-b7e7-40bd-9790-f5544efb1fbf</loc>
    <lastmod>2024-01-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0eb419-b024-43b8-8a79-d4c3e45c0988</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0f459a-e9ba-4e17-aa8f-9cebef92f587</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0f8c2d-58f6-407c-8118-c2b6e7586fda</loc>
    <lastmod>2024-03-19</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd0fa4f4-8b70-455f-bd98-3c453e74ca5f</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd118b70-a24a-4f55-bd52-d8747323ca9e</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd11aa06-e9a6-41ed-821e-a11de709b305</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd11cf93-69e7-4690-b67a-982924a28771</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd14d4e8-5f1e-4439-a49a-6e61d50aac6c</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd1541d7-f959-4f6a-85d9-c1e8643a203d</loc>
    <lastmod>2025-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd165775-8b66-4ba1-a4e9-d9e9161459de</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd186586-f1d6-4612-9e5b-61a19a397a37</loc>
    <lastmod>2026-02-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd192781-905d-494a-a067-b4623694c6db</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd1a78fd-dabc-4fe6-9ada-dc7c3681fd40</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd1bc60d-a220-4b8d-9fc0-62c93d29b0bf</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd1e5d77-8b23-4bec-8989-f3af108560d7</loc>
    <lastmod>2024-03-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd1fd358-f682-41bd-9c91-b2327e9dc914</loc>
    <lastmod>2025-07-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd206330-d658-416a-bfd4-cbb6b00a9160</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd208e61-0d0a-4554-b52f-10b2d4a51ccf</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2104ca-3578-4df5-b916-de78262f2006</loc>
    <lastmod>2021-11-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2144f4-def7-4804-a3be-87f11eb073c2</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd21f7fa-2d58-4bcc-9846-e9e7d3640bdd</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2491b9-40d5-4cb1-bf5b-1802fc250280</loc>
    <lastmod>2022-12-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd250be0-63dc-44d9-b32c-e46c3369a3b9</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd256201-551a-4441-a529-44799f28e7ce</loc>
    <lastmod>2025-06-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd261fe4-7a2c-401b-acde-87f512edbd52</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd26c3df-1fda-4689-a1cf-5c993cded6f2</loc>
    <lastmod>2025-09-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd26dcf3-b0a4-47cf-9501-3d4a7d581aac</loc>
    <lastmod>2025-10-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd26ed18-3b40-4fc3-b1df-5d7d098eedec</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd283fd2-279d-48a9-af03-5e87502690f3</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd28e857-7205-4438-bacc-72d526f4b5e6</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd29310d-9dfa-443f-bb63-0bb0596203cc</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2b154a-f201-4c5f-9cc2-8e3bdf0e9e58</loc>
    <lastmod>2024-10-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2c376c-65ca-425f-8b49-0f180e93a22c</loc>
    <lastmod>2024-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2cdc17-5c7f-4c1a-a625-f753d5d8f0b3</loc>
    <lastmod>2021-09-22</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2d7f16-df5f-4cfa-bab8-437fd1eaa01b</loc>
    <lastmod>2025-08-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2dc14a-ded2-4f12-be18-ba005af13440</loc>
    <lastmod>2023-03-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2dca9e-0823-4933-a71d-f5cd4548e396</loc>
    <lastmod>2023-07-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2ed399-1f00-4ace-8fda-cb718484f5e2</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2f8c32-e9d4-473f-b070-91f2fbf6bcc0</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2fa549-041c-4c6c-9f55-339ebc618e03</loc>
    <lastmod>2020-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2fad2b-2180-46a9-af67-92090d3318f1</loc>
    <lastmod>2022-02-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd2fc9a9-7cef-41d2-bb93-411c71308db6</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd30722a-002f-43ef-ae2f-55f959c60c71</loc>
    <lastmod>2025-08-13</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3139f8-bf5d-406f-9607-c79913228d07</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd31773b-42c5-4de8-a276-dcd815580174</loc>
    <lastmod>2024-07-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd328e1f-9a01-40ae-b581-b431fa166085</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd32d4b6-4cf0-443e-ba9c-01a13c58d5e8</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd338c94-e129-43df-8928-cbe8160b59d2</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd339848-f93a-448a-9b5d-b020f584aa1e</loc>
    <lastmod>2025-08-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3460d2-4846-4613-8819-a92e026519e4</loc>
    <lastmod>2024-01-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd34ff1a-6e22-4b71-9f24-7b8d006fd0fc</loc>
    <lastmod>2024-01-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd375cdb-dc8f-4726-a7bc-860aa2300025</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd386fef-b691-4d02-982c-0ffd36f4ff47</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd38c665-e769-4b53-ae73-79214a7571c1</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd39f137-00c0-472f-a356-9bcc6e9e5471</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3a97c1-b0ae-4f8f-8b2d-18f7cb598263</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3b61bd-0d8b-4468-8f38-bb94d0a1a516</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3b7918-0650-49a2-a417-aaddf3283229</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3d1a6c-68db-4cca-b769-8b73cf496658</loc>
    <lastmod>2025-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3e7273-3fb5-492e-ac33-a25a6105936e</loc>
    <lastmod>2026-02-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3f3202-ef22-4448-80b1-5756f8da2aee</loc>
    <lastmod>2023-03-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3f3834-d1b7-4a8c-a99f-012427127833</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd3f44e0-fb4d-4c54-9e44-9b6166130012</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd418510-3aec-421f-ab90-2baccc3a0025</loc>
    <lastmod>2025-06-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd418d1e-281e-4050-83a7-11497cf8e2ff</loc>
    <lastmod>2025-08-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd42c377-da9a-4c1c-9b8b-31a4fbc7c4c1</loc>
    <lastmod>2024-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd43ef17-a496-4c01-b5b9-a82a19f706d1</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4420ca-b05c-4857-841a-d68b64230cdd</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd443719-4a9e-4a07-9bf2-d15c070f0eb3</loc>
    <lastmod>2020-07-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd443c50-aaff-440f-bce3-ddbfdf11a7eb</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4446c3-2ba6-4598-9e24-63f9b502c074</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd44ebd7-c052-4cf6-a9bc-d997ae125dba</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd45569f-a25a-4374-bcfa-fa3ed0e759e8</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd45680d-4b50-4e94-a76f-4a3188f4a527</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd45bfa6-f607-4bf5-9597-e2996499ecfd</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd45ce1f-b99d-4b38-8d04-5ecb1789a884</loc>
    <lastmod>2022-06-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd46f7a3-8499-4b0a-b455-47cda7254bdd</loc>
    <lastmod>2025-06-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd47a042-9dad-4e02-a946-41c2f380d674</loc>
    <lastmod>2022-02-25</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd47b3ee-2f65-4ba8-a123-34863924ddfd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd48f746-066a-4732-9ff2-43146f71271f</loc>
    <lastmod>2026-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd490c46-208a-4232-8e2c-a43632a9f8b6</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd494ce1-467b-4d8f-b986-1a81ace9bfcf</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd49ad31-5306-4d3b-8e0a-fc0bd2b5930f</loc>
    <lastmod>2026-03-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd49d6f4-c585-4efb-ad94-f9fb41e568e1</loc>
    <lastmod>2023-03-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4a40f8-1719-41f8-b4b7-b8e0b6903ea5</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4a8ef7-a3a8-4c31-bed9-ef1b26f565d6</loc>
    <lastmod>2023-04-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4ac444-8f16-45b7-bcc4-5de4d7ed1509</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4af531-b2f9-41e6-9fea-89fe97c024de</loc>
    <lastmod>2026-01-07</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4bf579-d392-4c12-9814-b1827962985e</loc>
    <lastmod>2026-03-23</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4c2559-c971-41e9-86dd-b10190b7b24f</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4c2b69-4478-4b27-a212-be6aea84a53a</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4d1e64-d1b0-44a5-97d3-9aa452c15aea</loc>
    <lastmod>2025-08-05</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4dc35c-361d-4628-928a-f378d57da71e</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4e5409-fe37-4aff-a7e5-504b19c40bc9</loc>
    <lastmod>2026-03-18</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4f1503-860e-4731-abcf-6d948e92266e</loc>
    <lastmod>2022-12-12</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd4f3360-f9fe-4c32-b829-12909322afdd</loc>
    <lastmod>2021-09-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd510713-d570-4854-8b30-a848676ecba2</loc>
    <lastmod>2023-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5130bd-053e-44f7-a2ef-f7a776026803</loc>
    <lastmod>2025-08-06</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd51486a-7ff6-481c-95dc-52150e834375</loc>
    <lastmod>2023-04-11</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd518067-686e-46b6-8eae-9ef5635f17a1</loc>
    <lastmod>2025-09-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd52410a-5f3f-471b-8fd9-b196bc76832e</loc>
    <lastmod>2024-08-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd531a6f-a6f6-4023-959e-2d798a7d8a31</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd54ed9a-5557-4d6a-8a60-2679f26dd525</loc>
    <lastmod>2026-04-01</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd553ebf-6c5e-44de-b3a5-90c0e18753fd</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd56baf5-1857-4a66-8ab6-bf84f68fa437</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd56c5a3-2189-4a3d-a1d4-68c0161a5560</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd56e077-5371-4eb3-9f4b-8b8ccc74d1fb</loc>
    <lastmod>2023-03-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd571948-4815-4ec3-a918-d77c6cb97a44</loc>
    <lastmod>2026-03-31</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd576f87-ba84-4fce-909f-98704b9ca376</loc>
    <lastmod>2019-03-21</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd579e0d-236e-40f4-afd4-a25f8bb80525</loc>
    <lastmod>2023-03-29</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd57afc3-4cac-4ebb-9ccd-26c13d7803c4</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd57e0b2-c611-4785-8592-6e2cda31513a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd58072b-e169-40cb-8b68-2cb78fcfdf41</loc>
    <lastmod>2023-04-17</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd58151a-f8d8-4f60-b7b0-5a291456ed4a</loc>
    <lastmod>2025-05-26</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5ae000-7824-427c-9635-a31672d7d89c</loc>
    <lastmod>2026-03-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5c4ade-f480-4098-80ee-6957e5bddd38</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5cf103-e0bc-46e1-a13c-dbf409a88038</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5d2ff0-8a9f-4943-bdda-2bfd70c5d45e</loc>
    <lastmod>2023-04-03</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5dedfa-b814-42d9-bcf8-2dac8c36c0f7</loc>
    <lastmod>2025-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5e04b7-aef8-44d2-9f1c-f15ce82f9c60</loc>
    <lastmod>2023-04-14</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5f4761-eb43-4c24-8480-5434e593f2e3</loc>
    <lastmod>2025-08-27</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd5fbfc2-c7ad-48ab-8a5e-2e7e160db643</loc>
    <lastmod>2024-10-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd6019c2-532c-4649-b612-2eab8f0216e3</loc>
    <lastmod>2026-03-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd6020aa-03fa-4107-b240-678299b51525</loc>
    <lastmod>2026-03-09</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd6040b6-7c50-4812-993e-dcdc6878ca72</loc>
    <lastmod>2023-10-16</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd61170b-1f0d-4e88-a87b-db0ace29c672</loc>
    <lastmod>2023-04-04</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd6133c3-34e3-4d31-9581-4a252da05c6a</loc>
    <lastmod>2023-07-28</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd622a43-d15d-4667-93b9-e4a12f4d57fe</loc>
    <lastmod>2025-04-30</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd633fb8-19db-4ae8-8d98-8cc6e4a64355</loc>
    <lastmod>2024-01-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd63dd1a-772a-42df-b1f9-9f13196a3e39</loc>
    <lastmod>2026-04-02</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd653721-642e-408c-9db2-dfb06d8819c4</loc>
    <lastmod>2025-10-24</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd68bb1e-b7a5-4fd4-a216-a886ee7d4c76</loc>
    <lastmod>2018-11-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd69b5ff-5b21-45ac-8dea-be53e356db67</loc>
    <lastmod>2026-01-20</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd6a5457-cc33-4259-9752-0037994bd16e</loc>
    <lastmod>2021-09-10</lastmod>
  </url>
  <url>
    <loc>https://www.tax-fin-lex.si/dokument/podrobnosti/fd6aa0e6-c532-4a31-a132-2815077f838e</loc>
    <lastmod>2023-03-16</lastmod>
  </url>
</urlset>