Taxpayers who have extended the deadline for filing a tax return (DP) on income tax by three months must be fulfilled by Monday 30 June at the latest. The deadline is final – the law does not allow its further extension. The return should still file 314.554 taxpayers, who also have to pay the tax. On Wednesday, the Financial Administration (FS) of the Slovak Republic drew attention to this.
The taxpayers who applied for it no later than 31 March at the latest. Thus, the obligation to file a DP must be fulfilled by Monday 30 June. The Financial Administration records almost 1.9 million filed tax returns for the tax year of 2024. Another more than 314,000 taxpayers who have taken advantage of the postponement option have this obligation just ahead of them. The possibility of further extension of the deadline for filing DP is no longer allowed by the law.
Taxpayers with income from abroad, who announced an extension of the deadline by the end of March, could extend this period by up to six months, ie 30 September.
In the event that the taxpayer is subject to a tax overpayment, the tax administrator will return it to him by 8 August at the latest. At the same time, taxpayers who have extended the deadline for submitting DPs may also show the share of the tax paid to the selected recipient in the proper return. Assuming all legal conditions, the tax administrator will pay the money to the beneficiaries within three months.
If the taxpayer cannot pay the tax within the statutory period, he may ask the tax administrator to defer the tax payment or the repayment schedule. The tax administrator may comply with such an application if the fulfillment of at least one of the following conditions is proven. By paying the tax, the nutrition of the taxpayer or persons for its nutrition would be endangered, the taxpayer has a decline in income due to an extraordinary situation (for example, a pandemic, a natural disaster) and therefore it is not possible Government of the Slovak Republic. The last condition is that there are other demonstrable reasons for a serious nature that prevent tax payments.
In the application, the taxpayer must clearly indicate on the basis of which the conditions are requested to defer the payment of the tax or for the payment of the tax in installments. The application must also include relevant documents, such as documents or documents obtained in tax administration, proving his claims. If the taxpayer does not properly give these facts and at the same time it is not proven by the tax administrator, the applications will not be possible.
In addition to the essential requirements of the application, such as the applicant’s identification, the purpose of the application, the proposal of the solution and the determination of one of the conditions under which he applies for a notice of tax payment/payment in installments without which it is not possible to act further, It is also necessary to propose in the application the amount of the individual installments and the period of their maturity or the period of postponement.
The amount of the installments may be designed in the same, rising or declining height. The authorization of the payment of tax or payment of the tax in installments is subject to a fee obligation under the Act on Administrative Fees.
