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Slovak Tax Authority Issues Reminder on Upcoming Deadline for Deferred Tax Returns — Orbitax Tax News & Alerts

The Slovak Financial Administration has issued a notice to remind taxpayers of the 30 September 2022 deadline for submitting deferred tax returns for the 2021 tax period, with tax payment also due by that date. A deferral of up to 6 months was available for taxpayers with income from abroad, including natural persons and legal entities. The notice also explains that if a taxpayer is unable to pay the tax due, applications for a further payment deferral or for payment in installments may be accepted if certain conditions are met, such as a significant decrease in income. However, there is no option for the further deferral of submitting returns. Further, it is explained that for taxpayers that deferred their returns and incurred an overpayment of tax, refunds will be made by 9 November 2022.