Tax Alert: Slovakia - New IPT Form
President of the Slovak Republic has signed off the IPT Act no. 213/2018 Coll. which is effective from 01 January 2019. Moreover, the Ministry of Finance of the Slovak Republic has issued a guidance MF/010937/2018-731 dated 30 July 2018 establishing the IPT return form. According to section 2 of the guidance, the new IPT form shall be used for the first time when filing IPT liabilities in respect of the first quarter 2019.
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