Taxpayers must meet their statutory obligations for the tax period 2023 by 2 April 2024. The deadline for filing income tax returns is postponed due to weekend and public holiday.
The Tax Authorities may request the transfer documentation for the year 2023 one day after the tax return filing deadline.
The Slovak Ministry of Finance has published a long-awaited translation of the OECD TP Guidelines, which is used as an important source of interpretation on transfer pricing issues.
Last month’s tax and legal news in brief.
We have prepared an overview of the most significant changes brought by the amendment to the Act on Accounting in connection with the adoption of the Act on Conversions of Companies and Cooperatives.
Last month’s tax and legal news in brief.
Last month’s tax and legal news in brief.
Last month’s tax and legal news in brief.
Last month’s tax and legal news in brief.
The Amendment to the Income Tax Act which again changes the provisions on taxation of other than government bonds, was published in the Collection of Laws on 18 April.
On 22 March 2023, the Decree No. 88/2023 of the Ministry of Labour, Social Affairs and Family of the Slovak Republic ("the Decree") was published in the Collection of Laws. Effective from 1 April 2023, this Decree will set higher amounts of travel…
In the period from 1 February 2023 to 31 August 2023, the Social Insurance Agency will forgive debtors the late payment penalty under certain conditions.