Illustrative stock photo (source: Archive of Sme)
All tax returns should be submitted by March 31. This year, despite the ongoing pandemic, there will be no postponement of the deadline given by the state. However, taxpayers may ask for postponement individually.
As of March 22, 394,217 taxpayers have submitted a tax return. About half did it electronically, the Financial Administration reported. The Financial Administration accepts more than 1.2 million tax returns every year.
Postponement via e-mail
If a taxpayer does not manage to submit a tax return on time due to the pandemic, he or she can ask the Financial Administration for an extension of the deadline. This year, it is possible to send the request in an e-mail to podnety@financnasprava.sk with all the necessary data.If a taxpayer does not manage to submit a tax return on time due to the pandemic, he or she can ask the Financial Administration for an extension of the deadline. This year, it is possible to send the request in an e-mail to podnety@financnasprava.sk with all the necessary data.
The e-mail should include the following information: name, surname, date of birth; DIČ (personal tax number) or birth number (date of birth applies to foreign person); permanent residence; the new deadline for submitting the tax return (it can be postponed by three months or even six months if the taxpayer has income from abroad) for purpose of levies, company name and IČO (in case legal person-non-entrepreneur).
The Financial Administration will register the e-mail and record the postponement. The announcement of the postponement could also be delivered via the post office, courier or personally to the tax authority.
Tax subjects that are obliged to communicate with the Financial Administration electronically should submit the announcement of postponement on the Financial Administration's website via general submission.
Law-given postponement brought complications
Postponing the deadline for submitting the tax return is up to the individual decision of each taxpayer. The Financial Administration considers this to be the best solution.
“A blanket law-given postponement of the deadline for everyone could cause several complications as it was seen in the first wave of the pandemic,” Martina Rybanská, spokesperson for the Financial Administration, said.
She said complications for a blanket postponement include: overpayments claimed in the submitted tax return - the taxpayer would have to wait until August for a refund; the need to pay higher tax-based advances for the previous tax period until the expiration of the postponed deadline for filing the tax return, widespread later remittance of tax allocation funds (2 percent) to non-profit organizations - these would again receive funds with a delay of several months.
