5. 11. 2024
25. 1. 2022
25. 1.
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 in this context.
As of 1 January 2022, the Regulation of the Slovak Ministry of Finance is effective, which determines the framework of 13 evaluation criteria for assigning the index to entrepreneurs registered for income tax.
The new version of the Tax Reliability Index brings several benefits for highly reliable taxpayers. For more detailed information, see our previous article from November 2021 dealt with the amendment to the Tax Code.
The full wording of the Regulation of the Slovak Ministry of Finance on the criteria for determining the Tax Reliability Index can be found at this link (currently available only in Slovak language).
Please note that the list of taxpayers with tax reliability index will be published by the Financial Administration on its website by 30 June 2022 at the latest.
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