ARTICLE · 05 JANUARY 1996
Slovak News - Dec 95 - Tax Deadlines
SlovakiaLitigation, Mediation & Arbitration
Income Tax Prepayments
The monthly tax prepayments for income tax, except income from dependent activities, are due by the end of January by taxpayers, whose last known tax liability (that means the liability for 1994) exceeded Sk 500,000.
Road Tax
Tax for the year 1996 is payable in advance by January 31 if the liability is less than Sk 50,000. Total annual liabilities in excess of Sk 50,000 are payable quarterly, with the first payment due on 31 January 1996. Total annual liabilities in excess of Sk 250,000 are payable monthly, with the first payment due on 31 January 1996.
The information is correct to the best of our knowledge and belief at the time of going to press. Specific advice should be sought, however, before investment and other decisions are made.
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