• Type: Publication series
  • Date: 1/30/2013

Slovakia – Multi-level Tax Rates Implemented and Filing Extensions Limited 

KPMG in Slovakia reports on the amendment to the Slovak Income Tax Act, recently published in the country’s official journal. The most significant change in the personal taxation area is the introduction of a second rate of personal income tax, thus abolishing the hallmark of the Slovak tax system, the 19-percent flat tax rate. In this newsletter, we also report on changes to obtaining extensions of time to file tax returns.


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