{"id":2401,"date":"2020-08-13T09:19:47","date_gmt":"2020-08-13T07:19:47","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=2401"},"modified":"2020-08-13T09:19:47","modified_gmt":"2020-08-13T07:19:47","slug":"a-limit-change-for-the-application-of-tax-expenditures-on-consumed-fuels","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2020\/08\/13\/a-limit-change-for-the-application-of-tax-expenditures-on-consumed-fuels\/","title":{"rendered":"A LIMIT CHANGE FOR THE APPLICATION OF TAX EXPENDITURES ON CONSUMED FUELS"},"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-text fusion-text-1\"><p>Fuel consumption stated in the certificate of registration or technical license can be increased by up to 20% which realizes the actual fuel consumption and their recognition as a\u00a0tax expense.<\/p>\n<p>Furthermore, if the actual fuel consumption does not match the consumption stated in the certificate of registration or technical license or this consumption is not stated there, it is possible to start from the consumption proven by a document issued by the manufacturer, the manufacturer&#8217;s representative in the Slovak Republic or an authorized organization.<\/p>\n<p>&nbsp;<\/p>\n<p>The other two methods of proving the fuel consumption also remain valid:<\/p>\n<ol>\n<li>on the basis of data from satellite &#8211; vehicle traffic monitoring devices according to actual consumption, or<\/li>\n<li>Flat-rate in the amount of 80% of the total proven purchase of fuels corresponding to the state of the tachometer for the tax period.<\/li>\n<\/ol>\n<p>The fuel consumption for Lorries and working mechanisms is demonstrated on the basis of the internal directive of the method and determination of the fuel amount requirement.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2413,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-2401","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\/2401","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=2401"}],"version-history":[{"count":3,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2401\/revisions"}],"predecessor-version":[{"id":2408,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2401\/revisions\/2408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/2413"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=2401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=2401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=2401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}