Have there been any measures taken regarding reduction of the advance payment of tax?

The second tax measure relates to the right of the taxpayer to request a reduction of the advance payment of tax, which is determined on the basis of the amount of tax of the previous period. In the time of applicability of the intervention act this procedure is simplified, since it will not be required to attach the tax return for the current tax period.

The third tax measure is a possibility of deferral and instalment payment of taxes. The taxpayer may apply for a deferral of tax for up to two years, or for payment of tax in a maximum of 24 monthly instalments because of the loss of ability to generate revenue due to the COVID-19 epidemic.

Managing Partner and Board Member

Uroš Čop

+386 (0)1 252 80 00 uros.cop@senica.si LinkedIn
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