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 notification on the tax reliability index.

Daňové a právne oddelenie

In comparison with the original wording that was covered in our previous Article, the deadline for sending the notification of the assignment of the tax reliability index is extended from 28 February to 30 June 2022 and the deadline for publishing the list of taxpayers from 30 June to 30 September 2022.

The amendment should provide the Slovak Financial Administration with sufficient time to prepare the information campaign and technical implementation of the tax reliability index.

The amendment to the Act became effective as of 27 February 2022.

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