In brief
23 February 2022

Extended deadlines for tax reliability index

On 22 February 2022, an amendment to the Financial control and Audit Act, which amends also the Tax Administration Act (Tax Code), was published in the Collection of Laws. The parliamentary amendment introduces a change in the deadlines for…

Daňové a právne oddelenie

In brief
23 February 2022

Changes ahead for thin capitalization rules

The Ministry of Finance has published preliminary information on the amendment to the Slovak Income Tax Act, which implements the Interest Limitation Rule from the Anti-Tax Avoidance Directive (ATAD 1).

Daňové a právne oddelenie

In brief
25 January 2022

Public tax reliability index

On 30 December 2021, criteria that allow to assess the reliability of taxpayers were published in the Collection of Laws. A new tool should improve motivation in proceeding with the tax authorities- meeting tax obligations becomes publicly available…

Daňové a právne oddelenie

In brief
27 October 2021

Two-way electronic communication from 1 January 2022

The Slovak Financial Administration informed about the forthcoming launch of the expected two-way electronic communication. From 1 January 2022, according to the Act on e-Government, the method of communication between the tax authorities and…

Marianna Dávidová,

Soňa Vojteková

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