Announcement on extension of the filing deadline

Financial Directorate published template of the Announcement on extension of the filing deadline for the corporate as well as personal income tax return. As of 1 January 2018 taxpayers that decide to extend the filing deadline are obliged to use the…

Accounting Advisory News January 2018

Amendments to several accounting regulations for entrepreneurs – the Accounting Procedures for Entrepreneurs and decrees on financial statements of entrepreneurs – were adopted in December 2017. 

In brief

The Amendment of the Commercial Code, Tax Code, the Amendment of the Act on the excise tax on tobacco products and the Amendment of the Act on excise tax on mineral oil were signed by the President and published in the Collection of Law.

In Brief

On 20 September the Government approved the Amendment to the Slovak VAT Act.

In brief: OECD Guidance on Country by Country reporting

The Organisation for Economic Cooperation and Development (OECD) released on 6 April 2017 additional guidance for tax administrations and multinational enterprises to use in implementing country-by-country (CbC) reporting pursuant to the base…