The ‘critical situation’ (so called ‘pandemic period’) for tax purposes ends on 30 September 2020. The ‘emergency situation’ starts as of 1 October 2020
On 29 September 2020, the Act No. 264/2020 Coll. amending the Act No. 67 / 2020 Coll., on Emergency Measures came into force. The date of 30 September 2020 shall be regarded as the date of the termination of the emergency situation for tax purposes.
Tax entities must comply with their obligations pursuant to this Act by:
- carrying out of the Annual Tax Reconciliation by the employer on behalf of the employees until 2 November 2020,
- delivery of the document regarding the carrying out of Annual Tax Reconciliation to the employee by 30 November 2020,
- submission of the Annual Tax report (‘Hlásenie’) and it‘s payment by 30 November 2020.
The deadline for submission of the income tax return for the year 2019 and the deadline for its payment will be on 2 November 2020.
Emergency situation
As of 1 October, an emergency situation in relation to the Coronavirus pandemic is taking effect. In times of emergency, the State may, in accordance with the law, limit fundamental rights and freedoms. The emergency is to last for 45 days.
For up-to-date information on the measures taken in relation to the Coronavirus pandemic, please look up the following website: https://korona.gov.sk/platne-hygienicke-opatrenia/