Schedule of assets of individual persons and legal entities, and assets growth taxation in the Slovak Republic
Vol.9,No.3(2001)
Abstract
Pages:
299–302
In the Slovak Republic on the date of 30 September 2001 a compulsory disclosure of natural and artificial persons is being served ta the tax administrator. It is a ground far the tax administrator by tax cantrol to compare whether proprietorial increments has been purchased from assessed incames. For the first time in the Slovak Republic the natural and artificial persons have been obliged to liquidate. The basis for the taxpayer is the state of his property on the date of 1 January 2001. From the proprietorial increments where the taxation has been disproved, the tax administrator will assess a tax of 42% of tax on earnings.
299–302
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