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4.4 Tax administration
The tax administrator in SR may be the tax office and municipality or the customs office (if it is stated in a special law, e.g. in case of excise taxes).
The venue of the tax administrator abides with the registered office of a legal entity and the permanent residence of a physical entity if the Act on Tax and Fee Administration or a special regulation does not state otherwise. For the physical entity who does not have the permanent residence in SR but usually stays here, the venue abides with the place where the person usually stays, i.e. where the person stays for the most days during the year. For the physical entity who does not have the permanent residence in SR and does not usually stay here, the venue is the Tax Office Bratislava I.
The tax bodies are : the Tax Directorate of the Slovak republic (TD of SR), part of the TD of SR are 8 branches situated in regional towns. The tax offices and the Tax office for selected taxpayers.
The organizational structure of the Tax Directorate of SR displays the following chart.
Source : Tax Directorate of SR
4.4.1 Terms for taxation liabilities
| Income tax of physical entities | |
| Income tax of legal entities | |
| Value Added Tax | |
| Real estate tax | |
| Motor vehicle tax |
The income tax of physical entities – the taxpayer is obliged to pay advances for tax if the taxpayer’s tax liability for the previous period exceeded SKK 20,000. If the tax liability was higher than SKK 20,000 but less than SKK 500,000, the taxpayer pays quarterly advances. If the taxpayer’s tax liability was higher than SKK 500,000, the taxpayer pays monthly advances. The quarterly advances are due by the end of the quarter-year; the monthly advances are due by the end of each calendar month. The tax return for the previous year has to be submitted by March 31. The tax office may extend the date by three months at most on request of the taxpayer or on its own deliberation.
The income tax of legal entities – the taxpayer is obliged to pay monthly advances for the tax if the taxpayer’s tax liability exceeded SKK 500,000. If the tax liability was higher than SKK 50,000 but less than SKK 500,000, the taxpayer pays quarterly advances. The tax return for the previous year has to be submitted by March 31. The tax office may extend the date by three months at most on request of the taxpayer or on its own deliberation.
VAT – A taxable person is obliged to fill in the tax registration application until the 20th day of a calendar month following the month in which he achieved the turnover of SKK 1,500,000. The tax office is obliged to issue the tax registration certificate and allocate an identification number for the tax within 30 days. Within 25 days of the end of the tax period (a calendar month or a quarter-year), the taxpayer is obliged to fill in the tax return and to pay the tax.
Real estate tax – the taxpayer is obliged to fill in the tax return for real estate tax by January 31. The taxpayer is not obliged to fill in the tax return in the following years if any changes have not occurred. The tax administrator imposes the tax by March 15. The real estate tax imposed is due by March 31. By a generally binding regulation, the tax administrator may order the settlement of the real estate tax in instalments.
Motor vehicle tax - the taxpayer is obliged to submit the tax return to the tax administrator within 15 days from the date of the commencement of the tax liability. The tax is paid in advance without imposition by January 31 at the latest or in four equal instalments by January 31, April 30, July 31 and October 31 when the total tax amount exceeds SKK 50,000. The tax is paid in monthly instalments by the final day of the relevant calendar month when the total tax amount exceeds SKK 250,000.
Very few taxable people in SR use the possibility to submit the tax return via internet. The document must be confirmed by an electronic signature. Last year only few hundreds of taxable people used the possibility to submit the tax return via internet, mainly the taxpayers of the Value Added Tax. The taxable people use the possibility to fill in the tax return via internet much more than the possibility to submit the tax return via internet. This possibility was used by more than 300,000 entities last year. The taxpayer is alerted in case of potential mistakes made in the tax return filled in via internet and the taxpayer can print the tax form filled in this way and deliver it to the tax office.
4.4.2 Fines
If the taxpayer submits the tax return after the term stated by the law, the tax administrator levies a fine in the amount of :
If the taxpayer does not submit the tax return until the date stated in the appeal by the tax administrator, the tax administrator levies a fine in the amount of SKK 1,500,000. When it is a physical entity, then the fine is at least SKK 10,000, when it is a legal entity, then the fine is at least SKK 50,000. The municipality may impose the fine of at least SKK 200 to a physical entity and at least SKK 2,000 to a legal entity.
If the taxpayer does not meet the registration or notification duty according to the special law, the tax administrator imposes a fine of at least SKK 2,000 and SKK 100,000 at most, in case of the real estate tax at least SKK 200 for a physical entity.
If the tax administrator finds out that the taxable entity did not use the electronic cash register, he imposes a fine between SKK 10,000 and SKK 100,000. If the taxable entity does not present the cash voucher handed him by the cash register but the proceeds are recorded in the electronic cash register, the tax administrator imposes a fine between SKK 100 and SKK 10,000. In case of repeated violation, the tax administrator imposes a fine between SKK 5,000 and SKK 50,000.
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