{"id":2428,"date":"2020-10-05T18:48:39","date_gmt":"2020-10-05T16:48:39","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=2428"},"modified":"2020-10-05T18:48:39","modified_gmt":"2020-10-05T16:48:39","slug":"fiction-of-termination-of-the-pandemy-on-30-092020","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2020\/10\/05\/fiction-of-termination-of-the-pandemy-on-30-092020\/","title":{"rendered":"FICTION OF TERMINATION OF THE PANDEMY ON 30.09.2020"},"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><span style=\"font-family: Raleway, serif;\">On September 22, 2020, the National Council of the Slovak Republic approved a law which, for the purposes of tax administration, as well as other tax laws, determined the fiction of ending the pandemic on September 30, 2020. For all obligations, the deadline of 2 November 2020 was set, given that the end of October will be Saturday. That period shall apply to<\/span><\/p>\n<ul>\n<li><span style=\"font-family: Raleway, serif;\">the obligation to file a tax return with the tax administrator no later than 2 November 2020<\/span><\/li>\n<li><span style=\"font-family: Raleway, serif;\">the obligation to submit a Report on the tax statement and on the total income from dependent activity no later than 30 November 2020<\/span><\/li>\n<li><span style=\"font-family: Raleway, serif;\">payment of income tax by 2 November 2020 at the latest.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: Raleway, serif;\">In this context, the following facts are to be considered:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: Raleway, serif;\">In the event of an unfavorable financial situation, taxpayers may request the tax administrator to grant a deferral of payment of the tax or payment of the tax in installments, and the applications shall be submitted together with the tax return in appropriate time in advance.<\/span><\/li>\n<li><span style=\"font-family: Raleway, serif;\">If the taxable person has not paid the amount of tax levied during the pandemic period, it shall not be considered as arrears if he pays the tax by 2 November 2020.<\/span><\/li>\n<li><span style=\"font-family: Raleway, serif;\">If during the pandemic period the period in which the tax subject had to fulfill the obligation arising from the law, resp. set by the tax administration and has not complied with it, it may do so by 2 November 2020 and the deadline will be considered as fulfilled (e.g. showing the documents for an instance or appeal).<\/span><\/li>\n<li><span style=\"font-family: Raleway, serif;\">The preclusive period starts to run again \u2013 i.e. (that means) deadline for termination of the right to levy the tax.<\/span><\/li>\n<li><span style=\"font-family: Raleway, serif;\">By 1 October 2020, all tax proceedings that were interrupted during the pandemic period will continue:<\/span><\/li>\n<\/ol>\n<p>\u2022 <span style=\"font-family: Raleway, serif;\">from 1 October 2020, the interrupted tax audits will be continued, with the exception of those that were interrupted for reasons other than the pandemic,<\/span><\/p>\n<p>\u2022 <span style=\"font-family: Raleway, serif;\">starting on October 1, 2020, will continue e.g. also suspended appeal proceedings and tax enforcement proceedings.<\/span><\/p>\n<p><span style=\"font-family: Raleway, serif;\">For some measures, the pandemic period is considered to have ended on 31 December 2020, e.g. (for example) a list of tax debtors not updated by the financial administration during the pandemic period, this list will be updated after 31 December 2020.<\/span><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-2428","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\/2428","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=2428"}],"version-history":[{"count":5,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2428\/revisions"}],"predecessor-version":[{"id":2443,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/2428\/revisions\/2443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/2432"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=2428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=2428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=2428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}