{"id":3289,"date":"2025-12-11T14:24:58","date_gmt":"2025-12-11T13:24:58","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=3289"},"modified":"2025-12-11T14:24:58","modified_gmt":"2025-12-11T13:24:58","slug":"tax-amnesty","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2025\/12\/11\/tax-amnesty\/","title":{"rendered":"Tax Amnesty"},"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-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>The Consolidation Package for 2026, in addition to increasing taxes and contributions to social and health insurance, also introduced a tax amnesty for those who had a tax arrears as of September 30, 2025. For taxpayers who <strong>voluntarily<\/strong> pay such tax arrears during the period from January 1, 2026 to June 30, 2026:<\/p>\n<ul>\n<li>the tax administrator will refrain from imposing a fine and from charging interest on arrears related to this tax,<\/li>\n<li>as of September 30, 2026, the tax arrears will expire in the amount corresponding to the unpaid fine or unpaid interest on arrears related to this tax.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>The tax amnesty also applies in cases where:<\/strong><\/p>\n<ul>\n<li>the taxpayer, during the period from January 1, 2026 to June 30, 2026, files a tax return for which the deadline expired by September 30, 2025, and pays the amount assessed by the filed tax return within the same period,<\/li>\n<li>the taxpayer, during the period from January 1, 2026 to June 30, 2026, files an additional tax return to a tax return for which the deadline expired by September 30, 2025, and pays the assessed amount or the difference within the same period.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Taxes covered by the amnesty<\/strong><\/p>\n<ul>\n<li>Income tax<\/li>\n<li>Value Added Tax (VAT)<\/li>\n<li>Excise duties<\/li>\n<li>Motor vehicle tax<\/li>\n<li>Insurance tax<\/li>\n<li>Tax on sweetened non-alcoholic beverages<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Taxes not covered by the amnesty<\/strong><\/p>\n<ul>\n<li>Tax advances<\/li>\n<li>Deferred tax<\/li>\n<li>Tax installments<\/li>\n<li>Cases where the tax arrears are enforced through tax execution proceedings<\/li>\n<li>Taxes administered by municipalities (e.g., property tax, dog tax)<\/li>\n<\/ul>\n<\/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-3289","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\/3289","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=3289"}],"version-history":[{"count":3,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3289\/revisions"}],"predecessor-version":[{"id":3292,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3289\/revisions\/3292"}],"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=3289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=3289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=3289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}