{"id":2349,"date":"2020-06-14T21:37:27","date_gmt":"2020-06-14T19:37:27","guid":{"rendered":"https:\/\/taxadvisory.sk\/2020\/06\/14\/lex-korona-3\/"},"modified":"2020-06-14T21:37:28","modified_gmt":"2020-06-14T19:37:28","slug":"lex-korona-3","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2020\/06\/14\/lex-korona-3\/","title":{"rendered":"LEX KORONA 3"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:0%;--awb-padding-right:15%;--awb-padding-bottom:0%;--awb-padding-left:15%;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:40px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-1\"><h2>LEX KORONA 3<\/h2>\n<\/div><div class=\"fusion-text fusion-text-2\"><p>TAX Overpayment<\/p>\n<p>Tax overpayment on income tax which the taxpayer claims in his tax return in pandemic period, the tax administrator refunds him in 40 days from the end of the calendar month in which he submitted the declaration (for example if the tax return is submitted in April 2020, overpayment will be paid by the 10th of June 2020). If the taxpayer submitted the tax return by 31st of March 2020, the tax administrator will refund him by 10th of May 2020 latest.<\/p>\n<p>Advances on motor vehicle tax<\/p>\n<p>The taxpayer is not obliged to pay advances on motor vehicle tax whose maturity occurs during pandemic period starting by April 2020. The taxpayer will settle these payments within the deadline for paying the tax return.<\/p>\n<p>Corporate income tax advances<\/p>\n<p>If the taxpayer\u00b4s sales have fallen by 40 percent against the same period in previous year, he is not obliged to pay advances for the period which is following the period where the taxpayer states the loss of sales (for example if the taxpayer losses his sale in April he doesn\u2019t have to pay the advances for the May 2020).<br \/>\nThe taxpayer presents a statement showing he is fulfilling conditions towards tax administrator at least 15 days before the deadline for paying advances.<br \/>\nThis procedure applies first time on advances due in May 2020.<\/p>\n<p>Deduction of tax loss<\/p>\n<p>The taxpayer can deduct unapplied tax losses reported for the tax periods 2015-2018, up to 1 000 000 euro in total. Tax loss is counted progressively from the first one reported to the last one reported.<\/p>\n<p>National Insurance<\/p>\n<p>The employer or SEP person is not obliged to pay national insurance for April 2020 if their business was closed down at this time at least for 15 days (for example on the basis of the measures of the Public Health Office SR in case of endangering public health).<br \/>\nNational insurance which is paid for employee and is withheld by employer, the employer is still obliged to make the payments due at the maturity date.<\/p>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-2349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=2349"}],"version-history":[{"count":1,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2349\/revisions"}],"predecessor-version":[{"id":2350,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2349\/revisions\/2350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/2346"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=2349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=2349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=2349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}