THE COLLECTION OF LAWS
OF THE SLOVAK REPUBLIC
Year 2009
Date promulgated: 23 December 2009		Time version of regulation effective from: 
1 January 2018

The contents of this document are for information purposes only.

563
 
ACT
of 1 December 2009 

on Tax Administration (Tax Procedure Code) and 
on Amendments and Supplements to Certain Acts 

	The National Council of the Slovak Republic has adopted the following Act: 

Section I
 
PART ONE
BASIC AND GENERAL PROVISIONS 

CHAPTER ONE
BASIC PROVISIONS 

Article 1 
Subject Matter and Scope of Application 

	(1) This Act shall regulate tax administration, the rights and obligations of taxable entities and of other persons which will arise to them in connection with tax administration. 
 
	(2) This Act shall apply unless otherwise provided for by special regulations.1) 
 
	(3) If provided so by a special regulation,1a) the provisions of this Act shall apply accordingly to the special levy of selected financial institutions.1b) 
 
	(4) If provided so by a special regulation,1c) the provisions of this Act shall apply accordingly to the special levy on enterprising in regulated industries.1d)
 
 	(5) If so provided under special regulation,1e) the provisions of this Act shall be applied, mutatis mutandis, to the deduction of a part of insurance premiums.1f)

Article 2 
Definitions

	For the purposes of this Act 
 
a) tax administration means a procedure related to the correct determination of tax and the securing of payment of tax and other activities according to this Act or special regulations; 1) 
 
b) tax means tax according to special regulations,1) including interest on late payments, interest and penalty according to this Act or special regulations,2) and local charge for municipal waste and minor construction waste according to a special regulation,3) and local charge for development according to a special regulation;3a)
 
c) tax proceedings mean proceedings in which decisions regarding rights and obligations of taxable entities are made; 
 
d) tax overpayment means an amount of payment which exceeds the tax due; 
 
e) tax claim means a claim of tax administrator relative to tax within the due date of the tax, unless otherwise provided for by this Act; 
 
f) tax arrears mean an owed amount of tax after the due date of the tax; 
 
g) notification obligation means an obligation of a taxable entity to notify facts or their changes according to this Act or special regulations.1) 

h) tax reliability index means the assessment of a taxable entity based on such taxable entity's compliance with the obligations in relation to the Financial Administration under this Act or special regulations. 

Article 3 
Basic Principles of Tax Administration 

	(1) Tax administration shall be carried out according to the generally binding legal regulations, while protecting interests of the state and municipalities and respecting the rights and legitimate interests of taxable entities and other persons. 
 
	(2) A tax administrator shall perform tax administration in close cooperation with a taxable entity and other persons and shall advise them of their procedural rights and obligations if provided so by this Act. The tax administrator shall be obliged to deal with any matter which is the subject of tax administration, to attend to it without undue delay and expeditiously, and shall use the most suitable means leading to the correct determination and assessment of tax. 
 
	(3) A tax administrator shall evaluate evidence at its own discretion, namely each evidence individually and all of them in their mutual context, taking into account everything that has emerged in the process of tax administration. 
 
	(4) Tax administration shall not be public, except for the acts whose nature does not allow so. Visual, audio or audio-visual recordings of the acts made in the process of tax administration may not be made public. 
	(5) A tax administrator shall also be obliged to take actions in the process of tax administration on its own initiative if the statutory conditions for the origin or existence of a tax claim have been met, including the case that the taxable entity has failed to fulfil its obligations duly or at all. 
 
	(6) When special regulations are applied on tax administration, the actual contents of a legal act or of any other fact decisive for the determination, assessment or collection of tax shall be taken into consideration. A legal act, multiple legal acts, or any other facts made without proper business reason or other reason which would reflect the economic reality, and which result as a minimum in purposive circumvention of tax liability or obtaining of such tax advantage to which the taxable entity would not be otherwise entitled shall not be taken into consideration in the process of tax administration.
 
	(7) Taxable entities shall have the same rights and obligations in the process of tax administration. 
 
	(8) The right and also the obligation of taxable entities and of other persons referred to in Article 4(2)(d) is to closely cooperate with tax administrator in the process of tax administration. 
 
	(9) A tax administrator shall take care that no unjustified differences will arise when deciding on cases with identical facts. 
 
	(10) The provisions of Article 3(1) through (9) shall also apply accordingly to the Financial Directorate of the Slovak Republic (hereinafter referred to as “the Financial Directorate”) and to the Ministry of Finance of the Slovak Republic (hereinafter referred to as “the Ministry”) if they act according to this Act or special regulations.1) 
 
Article 4 
Tax Administrator and Persons Involved in Tax Administration 

	(1) A tax administrator is a tax office, a customs office and a municipality. 
 
	(2) Persons involved in tax administration are: 
 
a) an employee whose employer or service office is the Financial Directorate or a municipality (hereinafter referred to as “the employee of the tax administrator”); 
 
b) the second-instance authority which is 
1. the Financial Directorate in the matters which shall be decided by tax administrator at first instance; 
2. the Ministry in the matters which shall be decided by the Financial Directorate; 
 
c) a taxable entity that is a person on whom this Act or special regulations1) impose obligations or confer rights; 
 
d) person other than a taxable entity who has rights and obligations in the process of tax administration or whose rights and obligations are affected by tax administration.

	(3) Persons under section 2(c) and (d) are obligated to prove their identity at the request of tax administrator employee using the identity card. 
Article 5
Use of Language in Tax Administration 

	(1) The state language shall be used in the process of tax administration; tax administrator’s documents shall be drawn up and taxable entity’s filings shall be made in the state language. 
 
	(2) At the request of a tax administrator, documents of a taxable entity drawn up in other than state language shall be submitted together with an officially certified translation into the state language. 
 
	(3) A tax administrator shall, at its own expense, procure an interpreter for a natural person who relies on interpretation in sign language, articulatory interpretation or tactile interpretation. 
 
	(4) The provisions of Article 5(1) and (2) shall apply, unless otherwise provided for by special regulations.4) 
 
	(5) The provisions of Article 5(1) through (4) shall apply accordingly to the Financial Directorate and the Ministry if they act according to this Act or special regulations.1) 

Article 6
Material Competence 

	(1) The tax administrator according to special regulations1) shall have material competence for tax administration. Unless this Act or special regulations1) stipulate which tax administrator has material competence, a tax office shall have material competence for tax administration. 
 
	(2) Where doubts about the determination of material competence between a tax office and a customs office arise, the Financial Directorate shall decide on the material competence. 
 
Article 7
 Local Competence 

	(1) Unless otherwise provided for by this Act or special regulations,5) local competence of a tax administrator shall be established on the basis of permanent residence6) in the case of natural person and on the basis of registered office in the case of legal entity. 
 
	(2) If local competence cannot be determined according to Article 7(1), it shall be established on the basis of the location of taxable entity’s organisational unit according to the Commercial Code,7) otherwise on the basis of the location where the taxable entity performs the predominant part of its activities. 
 
	(3) If local competence cannot be determined according to Article 7(1) and (2), the Bratislava Tax Office shall be competent in respect of tax the administration of which falls within the competence of the relevant tax offices or the Bratislava Customs Office in respect of tax the administration of which falls within the competence of the relevant customs offices. 
 
	(4) Where doubts about the determination of local competence between tax offices arise or where doubts about the determination of local competence between customs offices arise, the Financial Directorate shall decide on the local competence. 
 
Article 8
Delegation
 
	(1) On the proposal of a taxable entity or on the initiative of a tax administrator, second-instance authority may delegate local competence for tax administration to another tax administrator if it considers the proposal justified; equal procedure shall also apply to the delegation of the competence between the Tax Authority and the Tax Authority for Selected Tax Entities.
 
	(2) The second-instance authority shall serve the decision on delegation to the taxable entity and to the relevant affected tax administrators. No legal remedies shall be admissible against the decision. 
 
Article 9 
Representation
 
	(1) A natural person that cannot act alone in the process of tax administration shall be represented by its legal representative. If no curator is appointed by court, the tax administrator shall, by a decision, determine a representative for the purpose of tax administration. 
 
	(2) A taxable entity, its legal representative or its curator may let a representative of their own choice, who shall act in the scope of full powers granted in writing or orally in the form of record in the tax administrator’s minutes, to represent them. If the representative has permanent address or registered office outside the territory of Member States of the European Union and of states which are parties to the Agreement on European Economic Area (hereinafter referred to as “the Member State”), it shall choose a representative for correspondence who has permanent residence or registered office within the territory of the Slovak Republic; otherwise any documents shall be filed with the tax administrator with delivery taking effect on the date of their issue. 
 
	(3) If the scope of full powers is not specifically determined, such full powers shall be considered as general. If it follows from the contents of the full powers, also another person may act on behalf of a representative who is a tax consultant or a lawyer; the representative shall grant full powers to such other person for such actions. Actions of the other person shall be considered to be actions of the representative. A taxable entity, a legal representative or a curator may only have one representative in respect of the same matter. If the representative is a legal entity, its statutory body or a person authorised by that body shall act on behalf of the representative. 
 
	(4) Full powers shall take effect towards the tax administrator on the date of delivery of the full powers to the tax administrator or since the date of granting the full powers in the form of record in the tax administrator’s minutes. 
 
	(5) A withdrawal of full powers by a taxable entity or a termination of full powers by a representative shall take effect on the date of their delivery to the tax administrator or since the date when these facts were recorded in the tax administrator’s minutes. 
 
	(6) A tax administrator may appoint a representative for a taxable entity whose residence is unknown or to whom a document cannot be delivered to its known address outside the territory of the Slovak Republic, and also for a person who may not act alone in the process of tax administration, mainly due to custody, imprisonment sentence, long-term stay outside the territory of the Slovak Republic lasting at least three uninterrupted months, or a long-term illness and who has not chosen any representative. The tax administrator may only issue the decision to appoint a representative with prior consent of the proposed representative. If the representative cannot be appointed in this way, the tax administrator may ask the Slovak Chamber of Tax Consultants to propose, within 30 days after the delivery of the request, a representative from the list of tax consultants; prior consent is not required in respect of the representative proposed by the Slovak Chamber of Tax Consultants. 
 
	(7) For the purposes of tax administration, a tax administrator may also appoint a representative for legal entity to which a document cannot be delivered to the address of its registered office recorded in the Companies Register or in any other register, and which other address is unknown to the tax administrator, or which does not have a person capable of acting on its behalf, or if there are doubts who is authorised to act on behalf of the legal entity. The provisions of Article 9(6) shall apply accordingly. 
 
	(8) Representation of a taxable entity by a representative shall not preclude the possibility that the tax administrator may, in necessary cases, make acts with the taxable entity directly or that the tax administrator may invite the taxable entity to make some acts. The taxable entity shall be obliged to comply with the request of the tax administrator. The tax administrator shall be obliged to notify the representative of the taxable entity of such actions. 
 
	(9) If a taxable entity and a representative chosen by the taxable entity act in the same matter and their actions contradict, the tax administrator shall respect the actions of the taxable entity. 
 
	(10) When several taxable entities have made a joint filing, or if they act jointly in the same matter, or if they are co-owners of an object subject to taxation, they shall be obliged to choose their joint representative for the purposes of tax administration. If they fail to do so in spite of a request, the tax administrator shall appoint the joint representative and notify the relevant taxable entities thereof. An appeal may not be filed against the decision on determination of a joint representative. 
 
	(11) A taxable entity which has registration obligation and which has permanent residence or registered office outside the territory of a Member State shall be obliged to choose a representative for correspondence who has permanent residence or registered office within the territory of the Slovak Republic; otherwise any documents shall be filed with the tax administrator with delivery taking effect on the date of their issue. 

Article 10
Exclusion of Representative 

	(1) A tax administrator and second-instance authority shall be entitled to exclude a representative from tax administration if there is conflict of interest with interests of other taxable entities in respect of the exercise of rights and fulfilment of obligations according to this Act or special regulations; 1) that shall not apply if the representative is a tax consultant or a lawyer. 
 
	(2) A decision to exclude a representative shall be delivered to that representative and to the relevant taxable entity. An appeal may not be filed against the decision. 

Article 11 
Tax Secrecy 

	(1) Tax secrecy means the information about a taxable entity obtained during tax administration. Information which was or is publicly available, and the information whether there is or was tax audit or tax enforcement process is not considered to be tax secrecy. 

	(2) Any person who gains knowledge of tax secrecy shall be obliged to maintain the tax secrecy and may only use the same for the fulfilment of duties under this Act, special regulations, or international treaty bound upon the Slovak Republic. 

	(3) A tax administrator and other public authorities in the area of taxes, fees, and customs shall be obliged to advice taxable entities and other persons of the obligation to maintain tax secrecy and of the legal consequences of the violation thereof. 

	(4) A breach of tax secrecy means notification or disclosure of the tax secrecy to a person who is not authorised to acquaint itself with, or have access to, the tax secrecy arising out of the performance of such person's tasks under this Act, special regulations, or international treaty binding upon the Slovak Republic. Tax secrecy may be notified or disclosed to a person who proves to have the authority, or right, to access the tax secrecy arising out of the performance of such person's tasks under this Act, special regulations, or international treaty binding upon the Slovak Republic. 

	(5) The following shall not be deemed the violation of the obligation to maintain secrecy:

a) use of tax secrecy by a public authority in the area of taxes, fees, and customs, and by tax administrator being the municipality under this Act, special regulations, or an international treaty binding upon the Slovak Republic; 

b) publication of the data about a tax crime which has been lawfully adjudicated, and sentenced or expunged; 

c) publication of data by the president of the Financial Authority, or by an individual authorised by such president, who is authorised to become familiar with tax secrecy, concerning the violation of the obligation laid down under this Act or special regulation which has been lawfully adjudicated; 

d) notice of, or making accessible, the tax secrecy to the entity which provides the Financial Authority based on public procurement with services in the area of information technologies for the purposes of creation, administration, and development of the Financial Authority's information systems; 

e) notice of, or making accessible, the tax secrecy with the written consent of the taxable entity that the tax secrecy relates to or with such entity's consent granted verbally and put down in the official minutes at the tax administration. 

	(6) The information about disclosure of, or giving access to, trade secrecy shall be inserted in the taxable entity's file, with the exception of automatic accessibility of tax secrecy by way of the information system of the Financial Authority. 

Article 12
Costs of Tax Administration 

	(1) Unless otherwise provided for by this Act, the costs incurred during tax administration shall be borne by the relevant tax administrator, except for the costs incurred by a taxable entity. 
 
	(2) When, upon a call of a tax administrator, the following persons take part in the actions related to tax administration 
 
a) a witness, the witness shall be entitled to reimbursement of cash expenses and loss of earnings; the entitlement shall be claimed with the tax administrator on whose call the witness took part in tax administration, including the documents proving the claimed entitlement, within five working days after the hearing, otherwise the entitlement shall cease to exist; 
 
b) a person who has documents and other matters needed in connection with tax administration, except for a person whose rights and obligations are affected by such actions related to tax administration, the person shall be entitled to reimbursement of cash expenses connected with their submission; the entitlement shall be claimed with the tax administrator on whose call the person took part in tax administration, including the documents proving the claimed entitlement, within five working days after the submission, otherwise the entitlement shall cease to exist; 
 
c) a representative appointed by the tax administrator, the representative shall be entitled to reimbursement of cash expenses and loss of earnings; the entitlement shall be claimed with the tax administrator on whose call the representative took part in tax administration, including the documents proving the claimed entitlement, within five working days after the action in which the representative took part, otherwise the entitlement shall cease to exist. 
 
	(3) The relevant tax administrator shall decide on the claimed entitlement within 15 days after the date when it was claimed; if the tax administrator grants the entitlement to reimbursement, the tax administrator shall remit the reimbursement to the credit of the entitled person within the specified time limit. 
 
	(4) If the tax administrator has paid the costs referred to in Article 12(2) which were incurred in consequence of inactivity or failure to fulfil statutory obligations of a taxable entity or of any other person, the tax administrator may, by a decision, impose the obligation on the taxable entity or the other person to pay such costs. The reimbursement of costs shall be payable within 15 days after the day of delivery of the decision. 
 
	(5) The provisions of Article 12(1) through (4) shall also apply accordingly to the Financial Directorate and the Ministry if they act according to this Act or special regulations.1) 

CHAPTER TWO 
FILINGS
 
The Way of Making Filings 

Article 13 

	(1) A filing may be made in writing or orally in the form of record in minutes. 
 
	(2) A written filing shall be signed by the person who is making the filing. 
 
	(3) A filing shall be assessed on the basis of its contents. It shall be evident from the filing who is making the filing, in what matter, what is being suggested, and the reasons for the filing if it results from the nature of the filing.
 
	(4) A filing shall be submitted with the materially competent authority. When the materially competent authority is a municipality, the filing shall be submitted with the locally competent tax administrator which is a municipality. Receipt of the filing shall be confirmed at a request. 
 
	(5) A filing made by electronic means shall be submitted by means of an electronic registry according to Article 33(2) and must be signed using the qualified electronic signature20) of the individual submitting it, or by way of electronic filing room of the Central Financial Authority Portal in a manner laid down under special regulation.20aa) A filing with the structured form laid down under this Act or special regulation20ab) may only be submitted by way of the electronic filing room in accordance with Article 33(2) using the specified data interface and in accordance with the conditions and information treating electronic communication published on the web site of the Financial Directorate pursuant to Article 33(4). If the taxable entity which is a natural person wishes to deliver to the Financial Authority filings by way of electronic means not signed using the qualified electronic signature, such entity shall advise to the tax administrator the data required for delivery using the form in line with the template published on the web site of the Financial Directorate and shall execute a written electronic communication agreement with the tax administrator. The agreement shall contain, in particular, the particulars of electronic delivery, the way of verification of electronic filings, and the way of proving the delivery.
 
	(6) A filing made by electronic means, unless it has been made in the way referred to in Article 13(5), or a filing made by telefax shall also be delivered in paper form, namely within five working days after the dispatch of the filing made by electronic means or telefax, otherwise it shall not be deemed to have been delivered. 

 	(7) Article 33 shall apply accordingly to a filing made by electronic means. Such a filing shall be deemed to have been delivered on the date when it was received by the electronic registry of which a confirmation shall be sent to the electronic personal mailbox of the taxable entity. 
 
	(8) If a filing has any deficiencies due to which it does not qualify for a discussion, the competent authority shall invite the taxable entity to eliminate such deficiencies according to its instruction and within the specified time limit. It shall also advise the taxable entity of the consequences connected with the failure to eliminate them. 
 
	(9) If a taxable entity eliminates any deficiencies of its filing in the extent required and within the time limit specified by the competent authority, such a filing shall be deemed to have been filed without any deficiencies on the date of the original filing. If a taxable entity does not comply with the request of the competent authority in full extent and within the specified time limit, the filing shall be deemed to have not been filed and the competent authority shall notify the taxable entity thereof. 
 
	(10) Article 13(8) and (9) shall apply accordingly to a filing of the person referred to in Article 14(1) which has not been delivered to the Financial Administration by electronic means in the way referred to in Article 13(5), except for the filing referred to in Article 14(3). 
 
Article 14 

	(1) The obligation to deliver filings to the Financial Administration by electronic means in accordance with Article 13(5) shall rest with
 
a) taxable entity which is a value added tax payer or legal entity incorporated with the companies register or a natural person - entrepreneur registered for income tax;; 
 
b) a tax consultant on behalf of a taxable entity represented by the tax consultant in the process of tax administration; 
 
c) a lawyer on behalf of a taxable entity represented by the lawyer in the process of tax administration; 
 
d) representative not listed under b) and c) for the taxable entity as per a) represented by the representative in tax administration.
 
	(2) The entities referred to in Article 14(1) may deliver attachments to their filings also otherwise than by electronic means. 
 
	(3) A filing which has the prescribed structured form according to this Act or a special regulation20a) and which has been delivered by the person referred to in Article 14(1) otherwise than by electronic means in the way referred to in Article 13(5) shall not be taken into consideration. 
 
Article 15 
Tax Return 

	(1) Tax return shall be filed by every person who has the obligation according to special regulations1) or who has been called upon to do so by a tax administrator. In the call, the tax administrator shall instruct the taxable entity of the consequences of failure to file the tax return. 
 
	(2) When tax return is not filed within the time limit according to special regulations,1) the tax administrator shall call upon the taxable entity to file the tax return. In the call, the tax administrator shall instruct the taxable entity of the consequences of failure to file the tax return. 
 
	(3) When a taxable entity has failed to file tax return, not even at the call of tax administrator referred to in Article 15(1) and (2), the tax administrator shall determine the tax by using tools. If the taxable entity files the tax return after the delivery of the notification of commencement of determination of tax by using tools, the tax administrator may use the tax return as a tool. 
 
	(4) Tax return is filed using the form valid for the relevant tax period; if the tax return is filed using electronic means, such return shall be filed in the prescribed form. If so provided under special regulation, the tax return shall be accompanied by documents proving assertions reported in the tax return. 
 
	(5) Sample forms of tax returns shall be established by the Ministry by generally binding legal regulation. 
 
Article 16 
Corrective Tax Return and Supplementary Tax Return 

	(1) Unless otherwise provided for by a special regulation,1) a taxable entity may file corrective tax return before the expiry of the time limit for the filing of tax return. The last filed corrective tax return shall be decisive for the assessment of tax and any filed tax return and previous corrective tax return shall not be taken into consideration. 
 
	(2) When a taxable entity finds out that the tax shall be higher, or the excess remission shall be lower, or the tax refund claim shall be lower than stated in the filed tax return, it shall be obliged to file with the tax administrator supplementary tax return by the end of the month following after that finding, indicating the period to which the supplementary tax return relates, unless otherwise provided for in Article 16(5). The reported supplementary tax shall be due within the same time limit, unless otherwise provided for by a special regulation.1) 
 
	(3) Unless otherwise provided for in Article 16(5), a taxable entity shall be obliged to file the supplementary tax return by the end of the month following after the month in which it finds out that 
 
a) the tax should be higher than assessed by the tax administrator; the taxable entity shall do the same if it finds out that the excess remission should be lower, or the tax refund claim should be lower than awarded by the tax administrator; 
 
b) the tax return to value added tax does not contain correct data concerning the performed and received taxable transactions for the relevant tax period; 
 
c) the tax loss is lower than reported in the tax return. 
 
	(4) A taxable entity shall be entitled to file supplementary tax return if it finds out that 
 
a) the tax reported in the filed tax return should be lower, or the excess remission should be higher, or the tax refund claim should be higher; 
 
b) the tax should be lower than it was assessed by the tax administrator; 
 
c) the tax return does not contain correct data; or 
 
d) the tax loss is higher than reported in the tax return. 
 
	(5) If a taxable entity files supplementary tax return according to Article 16(4) in the last year of the time limit referred to in Article 69(1), (2) and (5), the time limit shall be extended and expire in the following calendar year on the last day of the month the identification of which is identical to the month in which the last supplementary tax return was filed; the taxable entity may not file supplementary tax return during such extended time limit. 
 
	(6) Corrective tax return or supplementary tax return shall be filed using a form or in the prescribed form according to Article 15(4) and shall be designated as corrective or supplementary tax return. 
 
	(7) Supplementary tax return may not be filed for the tax period the tax for which is assessed under the devices after delivery of the notice of tax assessment under devices, or the tax for which was assessed under devices, or after the date of issue of the assessment order in accordance with Article 68a.
 
	(8) Tax may be decreased, tax loss or excess remission may be increased, or tax refund claim may be increased on the basis of supplementary tax return only in the case of application of the facts which have not been subject to tax audit. 
 
	(9) Supplementary tax return may not be filed for the tax period for which tax audit is being performed after the expiry of 15 days after the date when minutes on the commencement of the tax audit were drawn up, after the delivery of notification of tax audit, delivery of notification of extension of tax audit to another tax period which would be covered by the supplementary tax return, and after the expiry of 15 days after the date of delivery of notification of the extension of tax audit to another tax which would be covered by the supplementary tax return, until the date when the decision issued in assessment proceedings becomes final; if the assessment proceedings do not start (Article 68(1)), the supplementary tax return may not be filed until the date of completion of the tax audit. 
 
Article 17 
A Call to Eliminate Tax Return Deficiencies 

	(1) If tax administrator has any doubt concerning the accuracy, veracity or completeness of the tax return filed or attachments thereto ("tax return deficiencies"), the tax administrator shall call upon the taxable entity to remove such deficiencies.
 
	(2) In the call, the tax administrator shall list the tax return deficiencies, determine reasonable period for the removal thereof which must not be less than 15 days, and instruct the taxable entity of the consequences laid down in sections 3 and 4.
 
	(3) If the taxable entity fails to remove, in the time period under 2, the tax return deficiencies which have an impact on the amount of tax or the amount the taxable entity was supposed to report under special regulations1) or which was claimed under special regulations,1) the tax administrator shall conduct a tax audit of the taxable entity or assess, in the simplified assessment procedure as per Article 68a, the tax or the tax difference compared to the tax assessed, or shall determine the amount or difference in the amount the taxable entity should have report under special regulations1) or claimed under special regulations.1)
 
	(4) If the taxable entity fails to remove, in the period under 2, the tax return deficiencies which have an impact on the amount of tax or the amount the taxable entity was supposed to report under special regulations1) or which was claimed under special regulations,1), the tax administrator shall remove the deficiencies ex officio if the tax administrator disposes of the data required for the removal thereof.
 
	(5) If the tax return is not signed or filed on a form valid for the relevant tax period, the procedure under Article 13(8) through (10) shall be applied. 

	(6) If a notice requesting removal of tax return deficiencies has been sent in accordance with section 1 or Article 13(8), the time period for refund of the tax overpaid as per Article 79(2) shall stop running from the period of delivery of such notice until removal of the tax return deficiencies or until the decision issued as per Article 68a becomes valid in law. 

Article 18 
Forwarding
 
	(1) If the tax office or the customs office to which the filing has been delivered is not competent to discuss the matter or to make a decision, it shall be obliged to immediately forward the filing to the competent tax administrator and inform the person who made the filing thereof. If the filing has been made within the specified time limit, the time limit shall be considered as maintained also in respect of the tax administrator to whom the filing was forwarded. 
 
	(2) If a tax administrator which is a tax office or a customs office receives a filing for handling of which no tax administrator is materially or locally competent, it shall return it to the sender. 
 
	(3) If a tax administrator which is a municipality receives a filing for handling of which it is not materially or locally competent, it shall return it to the sender. 

CHAPTER THREE 
ACTS ENSURING THE PROCESS AND PURPOSE OF TAX ADMNISTRATION 

Article 19 
Minutes and Official Record 

	(1) The competent authority shall draw up minutes of oral hearing or of performance of an act. 
 
	(2) It shall be apparent from the minutes, in particular, who, when and where performed the oral hearing or act, the persons who participated in it, the identification of the main subject of the oral hearing or act, a continuous description of its course, the identification of the documents and other objects handed over during the oral hearing or act, or the substantial contents of the documents submitted for inspection, the instruction made, the opinion of the instructed persons, their proposals or objections directed against the contents of the minutes, the conclusions concerning these proposals or objections. If minutes replace a filing, it shall have particulars of a filing. 
 
	(3) Minutes shall also include the measures taken, including the conclusions adopted. 
 
	(4) Once they acquaint themselves with the minutes, all the persons who have taken part in the oral hearing or in the performance of act, including employees of the competent authority, shall sign the minutes. The reasons for refusal to sign and the objections to the contents of the minutes shall be recorded therein. 
 
	(5) The competent authority shall provide a counterpart or a copy of minutes to the persons referred to in Article 19(4). 
	(6) The competent authority shall, on its own initiative or on the proposal of the persons referred to in Article 19(4), correct any misspellings and other obvious errors in the minutes. No decision shall be issued in respect of the correction of misspellings and other obvious errors. 
 
	(7) The competent authority shall draw up an official record of notifications, notes, contents of telephone calls, references to other file documentation, extracts from own records or records of others, and about other facts relating to the matter and detected by the competent authority. The official record shall be signed by an employee of the competent authority who has prepared it. The official record shall also contain reference to the source of information provided therein. Article 19(1) through (6) shall apply accordingly to further particulars of an official record.

Article 19a
Summary Report

	For the purposes of tax administration, the Financial Directorate may, in justified events, make out a summary report of related transactions of taxable entities which were found to have violated tax regulations or committed tax evasion. 
 
Article 20 
Summons and Bringing to the Proceedings 

	(1) A tax administrator shall summon a person whose personal involvement in the tax administration is essential. In the summons, the tax administrator shall instruct the person of the legal consequences resulting from the failure to appear. The summons shall be delivered into own hands. 
 
	(2) The summoned individual is obligated to appear at the summons by the tax administrator. Failure to take part in an act in the process of tax administration may be excused for serious reasons or due to any other circumstances recognised as valid. If the individual summoned fails to appear without excuse, the tax administrator may apply for order to appear. 
 
	(3) The tax administrator, which is a municipality, shall apply with the competent Police department21) to bring a person to the proceedings according to Article 20(2). The tax administrator, which is a tax authority or customs office, shall apply for order to appear in accordance with Article 20(2) with the competent Police department21), the competent customs office21aa), or Criminal department of the Financial Authority. In the case of professional soldiers or members of Armed Forces, the tax administrator shall ask the service office in which the summoned person is placed to bring the person to the proceedings.
 
Article 21 
Request
 
	(1) A tax administrator which is a tax office or a customs office may request performance of single acts in the process of tax administration from another materially competent tax administrator which is a tax office or a customs office if it may perform the requested act easier, more economically or swifter. The requested tax administrator shall be obliged to comply with the request or notify the reasons for which it cannot comply with the request. 
 
	(2) Any disputes concerning the justification of a request shall be decided by the authority referred to in Article 7(4). 
Article 22
Preliminary Issue

	(1) If an issue which has already been finally decided by another competent authority arises in the process of tax administration, such a decision shall be binding for the tax administrator; otherwise the tax administrator may make its own judgement on such an issue or give a motion to commence proceedings to another competent authority. 
 
	(2) A tax administrator may not make its own judgement, as if it was a preliminary issue, on whether or by whom a criminal offence or offence has been committed, or on the personal status of a natural person. 

Article 23 
Inspection of Files 

	(1) A taxable entity or its representative shall be entitled to inspect the file of the taxable entity concerning its tax obligations. A taxable entity or its representative shall be entitled to inspect documents on the basis of which a request according to Article 21 or a special regulation21a) is being performed not sooner than after an outcome of such a request is obtained and can be used as evidence in the process of tax administration; this shall not apply if the competent authority of a member country or the competent authority of a contracting state that was provided with the information of taxable entity under special regulation21a) provided that they do not give their consent to the disclosure of such instruments. The tax administrator is obligated to make out official minutes with regard to each such inspection. The taxable entity, or a representative thereof, is not authorised to inspect documents containing classified information22), documents disclosure of which would affect the legally protected individuals, instruments disclosure of which could lead to frustration or substantial obstruction of tax administration, or to frustration or substantial obstruction to the clarification or investigation of a matter in accordance with special regulations22a), and the summary report under Article 19a; this shall not apply if they are used as evidence in tax administration.
 
	(2) At the request of the taxable entity, or a representative thereof, the tax administrator shall make out a counterpart or photocopies or paper form of an electronic document from the file material which may be consulted, and shall give the same to the taxable entity, or a representative thereof, and certify the compliance thereof with the original at their request.
 
	(3) A tax administrator shall be obliged to allow an ombudsman, commissioner for children, and commissioner for people with disabilities to inspect files in connection with the exercise of their scope of powers. 
 
Article 24 
Taking of Evidence
 
	(1) A taxable entity shall prove 
 
a) the facts which influence the correct determination of tax and the facts which it is obliged to state in tax return or in other filings it is obliged to make according to special regulations;2)
 
b) the facts it has been invited by the tax administrator to prove in the course of tax audit or tax proceedings; 

c) the credibility, correctness and completeness of records and registers it is obliged to keep. 
 
	(2) A tax administrator shall conduct the taking of evidence, while at the same time it shall take care that the facts necessary for the purposes of tax administration will be detected as completely as possible, and it shall not be bound only by proposals of taxable entities. 
 
	(3) A tax administrator shall prove the facts about the acts taken towards the taxable entity which are decisive for the correct determination of tax. No evidence is needed for the facts which are generally known or known to the tax administrator based on its activities. 
 
	(4) Anything what can contribute to the detection and clarification of the facts decisive for the correct determination of tax and what is not obtained contrary to generally binding legal regulations may be used as evidence. That includes, in particular, various filings made by taxable entities, witness testimonies, expert opinions, public documents, protocols on tax audits, minutes of local enquiry and inspection, mandatory records and registers kept by taxable entities, and documents related to them. 
 
	(5) A document in the name of a person who does not exist in the time of issue of the document shall not be taken into consideration during tax audit and tax proceedings. 
 
Article 25 
Witness
 
	(1) Every person shall be obliged to testify for the purposes of tax administration as a witness on the important circumstances if they are known to the person; the person shall testify truthfully and shall not conceal anything. A tax administrator may impose an obligation on the witness to appear in person and testify; if the witness fails to appear, the tax administrator may apply the procedure referred to in Article 20. 
 
	(2) Prior to the hearing, the tax administrator shall instruct the witness of the right to remain silent, of the obligation to testify truthfully and not to conceal anything, and on the legal consequences of false or incomplete testimony.23) Only persons whose testimony would pose a threat of criminal prosecution to themselves or close persons may remain silent. 
 
	(3) A witness may not be interrogated in respect of the facts which are classified22) or to which a confidentiality duty granted or imposed by law applies, only if the witness has been released from the obligation to maintain secrecy or confidentiality by the competent authority or by the person in whose interest the witness has the obligation. 
 
	(4) If a witness testifies, the taxable entity or its representative shall have the right to be present at the hearing of the witness and to give questions to the witness. The tax administrator shall be obliged to inform the taxable entity or its representative of the witness’s testimony in writing in due advance. 
 
Article 25a 
Expert
 
	(1) A tax administrator may request an expert to prepare an expert opinion or an expert standpoint for the expert assessment of the facts important for the correct determination of tax. 
 
	(2) If an expert testifies, the taxable entity shall have the right to be present at the hearing of the expert and to give questions to the expert. The tax administrator shall be obliged to inform the taxable entity of the expert’s testimony in due advance. 
 
Article 26
Provision of Data to Tax Administrator

	(1) Courts, state administration authorities, municipalities, higher territorial units, and notaries shall be obliged to notify to the tax administrator the data required for the purpose of tax administration if the subject of the proceedings before them is subject to tax according to special regulations.1) 
 
	(2) State inspection authorities shall be obliged to notify the tax administrator of outcomes of inspections if such outcomes imply that there have or might have occurred failure to comply with tax liability. 
 
	(3) Providers of payment services23a) shall be obliged to notify 
 
a) the data according to a special regulation24) to a tax office;
 
b) a report containing data according to a special regulation25) to the Financial Administration or to the tax administrator which is a municipality.
 
	(4) An insurance company or a branch of a foreign insurance company, and a reinsurance company or a branch of a foreign reinsurance company shall be obliged to notify the tax administrator of payments of insurance indemnities substituting income or revenue within 30 days after the end of the relevant calendar year. 
 
	(5) A municipality, city district in the capital city of the Slovak Republic - Bratislava, and in the City of Košice which is competent for the keeping of registers of births and deaths, shall be obliged to notify the tax administrator of death notifications. 
 
	(6) State authorities and other authorities and persons that keep records of persons or property26) ex officio or in respect of the subject of their activity shall be obliged, at the call of the tax administrator, to notify the data required for the assessment of tax and recovery of tax arrears. 
 
	(7) Any person who has written documents, documents and other things which may be an evidence in the process of tax administration shall be obliged, at the call of the tax administrator, to release or lend the written documents, documents and other things. 
 
	(8) At the call of the tax administrator, a postal company27) (hereinafter referred to as “the post office”) shall be obliged to notify the identity of persons who have been assigned post boxes, and the data about the number of incoming mails and about their senders, data about cash on delivery mails, the total of sums transferred to the taxable entity by post or to its post box, the identity of the recipient of poste restante mails, and other data required for tax administration, or to allow the tax administrator to obtain such data at the post office and to verify on the spot the correctness of the data notified by the post office. 
 
	(9) Under the terms and conditions provided for in a special regulation,27ab) undertakings27aa) shall be obliged to provide to the tax administrator, at the call of the tax administrator, the data of participants27ac) and operating data27ad) for the purposes of tax administration. 
 
	(10) Publishers of press, operators of websites, providers of webhosting, registrars and domain name holders shall be obliged to notify to the tax administrator, at the call of the tax administrator, the identity and address of the submitter of an advertisement, of the user of internet services, and other data needed for the purposes of tax administration. 
 
	(11) Public carriers shall be obliged to notify to the tax administrator, at the call of the tax administrator, the senders, the addressees and the actual recipients of mails transported by them, as well as the data about the period of transport, quantity of transported goods, and nature of the mail. 
 
	(12) Health insurance companies, the Social Insurance Agency, other insurance companies, pension fund management companies, complementary pension fund management companies and the Central Office of Labour, Social Affairs and Family shall be obliged, at the call of the tax administrator, to provide the information needed for the purposes of tax administration. 
 
	(13) Tax offices and customs offices shall be obliged to inform each other about any permitted deferral of payment of tax and about any permitted payment of tax in instalments, as well as about the fulfilment of the conditions set in the decision on the permitted deferral of payment of tax or on the permitted payment of tax in instalments. 
 
	(14) A legal entity to whom the tax administrator assigned tax arrears in accordance with Article 86 shall be obliged to provide, in electronic form, information about the state of their recovery to the Financial Directorate. 
 
	(15) A provider of information society services shall be obliged to notify to the tax administrator, for the purposes of tax administration and at the call of the tax administrator, the data which it is obliged to keep according to a special regulation.27a) 
 
	(16) The Social Insurance Agency shall provide from its information system data for the purposes of tax administration to the Financial Directorate.

	(17) For the purposes of tax administration, the liable person27b) is obligated to provide the Financial Administration at request the data obtained in meeting the obligations under special regulation.27c) 

CHAPTER FOUR
TIME LIMITS

Article 27 
Calculation of Time Limits 

	(1) Unless a time limit is set for any action by this Act or a special regulation,1) a tax administrator shall determine a reasonable time limit and shall also point out the consequences of the failure to comply with the time limit. A time limit shorter than eight days may only be determined in exceptional cases for simple actions or for especially urgent actions. 
 
	(2) The date when an event determining the start of a time limit occurred shall not be included in the passing of the time limit determined by a number of days.  
 
	(3) The time limits determined by weeks, months or years shall end upon the expiry of the date the identification of which is identical to the date when the event decisive for the start of the time period occurred. If there is no such date in the month, the time limit shall end on the last day of the month. 
 
	(4) If the end of a time limit falls on Saturday, Sunday or a rest day, the last day of the time limit shall be the next following working day. 
 
	(5) A time limit is maintained if, on the last day of the time limit, an action is taken at the tax administrator or a filing is handed over for postal transport or received by electronic means and made in compliance with Article 13(5) to the address of the electronic registry operated by the Financial Directorate or to the address of the electronic registry of the tax administrator which is a municipality. If the filing cannot be delivered to the electronic registry for reasons on the part of the tax administrator, the time limit shall be deemed as maintained if the filing is delivered on the first following working day after the elimination of impediments on the part of the tax administrator. Similarly, a time limit is maintained if the filing is made according to Article 13(6) not later than on the fifth working day. 
 
	(6) In the case of doubts, the time limit shall be deemed as maintained, unless contrary is proved. 
 
Article 28 
Extension of Time Limit 

	(1) A taxable entity may, for serious reasons, request extension of time limit from the tax administrator before the expiry of the time limit according to Article 27(1). The tax administrator may not extend the time limit for a period longer than requested by the taxable entity. Further extension of an already extended time limit shall not be admissible. 
 
	(2) A tax administrator may not extend a time limit set by this Act or a special regulation. If a special regulation stipulates that a time limit may be extended, the tax administrator may not extend the time limit by a period longer than stipulated by such a special regulation or a period longer that requested by the taxable entity. 
 
	(3) If the tax administrator does not deliver a decision on the request to extend time limit to the taxable entity not later than within 30 days after the commencement of the proceedings concerning the extension of time limit, the time limit shall be considered as extended. 
 
	(4) Unless otherwise provided for by a special regulation, no legal remedies shall be admissible against the decision on the request to extend time limit. 
 
Article 29 
Defaulted Time Limit 

	(1) A tax administrator shall remit default of time limit for serious reasons if requested by the taxable entity not later than within 30 days after the date when the reasons for the default disappeared and if the taxable entity makes the defaulted action within the same time limit. Default of an already extended time limit may not be remitted. 
 
	(2) Default of time limit may not be remitted if one year has elapsed since the last date of the original time limit. 
 
	(3) No legal remedies shall be admissible against the decision on the request to remit a default of time limit. 
 
	(4) The provisions of Article 29(1) through (3) shall also apply accordingly to the Financial Directorate and the Ministry. 

CHAPTER FIVE 
DELIVERY OF WRITEN DOCUMENTS
 
Article 30 
General Provisions 

	(1) A tax administrator shall deliver a written document by electronic means. If it is expedient and possible, written documents shall be delivered by employees of the tax administrator. 
 
	(2) When a written document cannot be delivered by the way referred to in Article 30(1), the tax administrator shall deliver the written document by means of 
 
a) a provider of postal services; 
 
b) other authority if provided so by a special regulation;28) 
 
c) a public notice. 
 
	(3) If the addressee has a representative who holds full powers for the purposes of tax administration, the written documents shall only be delivered to such a representative. However, if the addressee is supposed to do something personally in the process of tax administration, the written document shall be delivered to both the addressee and its representative. That shall be without prejudice to the delivery of the written document by deposition according to Article 9(2) and (11). 
 
	(4) If an addressee refuses to accept a written document without reason, the written document shall be deemed to have been delivered on the date when the acceptance was refused; the carrier shall advice the addressee thereof. 
 
	(5) If there is not considered delivery by electronic means, a written document shall be delivered to the address within the territory of a Member State which the taxable entity notified to the tax administrator; otherwise the written document shall be delivered to a natural person to the address of permanent residence and to a legal entity to the address of its registered office (hereinafter referred to as “the place of delivery”); that shall be without prejudice to the provisions of Article 9(11). 

Article 31 
Delivery into Own Hands 

	(1) The following written documents shall be delivered into own hands 
 
a) those expressly stipulated by this Act; 
 
b) if the date of delivery is decisive for the start of the lapse of the time limit the failure to maintain which could be connected with a legal injury for the addressee; 
 
c) if determined so by the tax administrator. 
 
	(2) If the natural person into whose own hands the written document shall be delivered has not been reached in the place of delivery, the carrier shall notify the person in a suitable way that it will come to deliver the written document again on the specified date and time. If the new attempt on delivery is futile, the carrier shall deposit the written document at a post office and notify the natural person thereof in a suitable way. If the natural person fails to collect the written document within 15 days after its deposition, the last day of the time limit shall be considered as the delivery date, even if the natural person does not become aware of the deposition. 
 
	(3) A person authorised to act on behalf of a legal entity or a person authorised by the legal entity to receive such written documents shall be entitled to receive written documents which shall be delivered into own hands of the legal entity. If the person authorised to receive written documents has not been reached in the place of delivery, the carrier shall notify the person in a suitable way that it will come to deliver the written document again on the specified date and time. If the new attempt on delivery is futile, the carrier shall deposit the written document at a post office and notify the legal entity thereof in a suitable way. If the legal entity fails to collect the written document within 15 days after its deposition, the last day of the time limit shall be considered as the delivery date, even if the legal entity does not become aware of the deposition. 
 
	(4) In the case of such a place of delivery to which a written document, which shall be delivered into own hands, cannot be delivered, the written document shall be considered to have been delivered on the date when it was returned to the tax administrator, even if the addressee to whom the written document was supposed to be delivered does not become aware of that. 
 
	(5) If the addressee reserves delivery of mail into a post box or if the addressee, on the basis of an agreement, collects mail at a post office and has no post box assigned, the date of arrival of the mail shall be considered as the date of its deposition. If the addressee fails to collect the written document within 15 days after its deposition, the last day of the time limit shall be considered as the delivery date, even if the addressee does not become aware of the deposition. 
 
Article 32 
Delivery by Electronic Means 

	(1) The provisions of this Act and a special regulation29) shall apply to the written documents of the tax administrator which are being delivered by electronic means (hereinafter referred to as “the electronic document”).
 
	(2) An electronic document shall be signed by a qualified electronic signature. 
 
	(3) A tax administrator shall deliver an electronic document to the person referred to in Article 14 and to the taxable entity who has requested it. 
 
	(4) An electronic document shall be delivered to the electronic personal mailbox of the person referred to in Article 32(3). 
 
	(5) An electronic document sent to the electronic personal mailbox shall be considered to have been delivered in the moment when the person referred to in Article 32(3) who has access to the electronic personal mailbox receives the relevant document. 
 
	(6) If the person referred to in Article 32(3) does not receive the electronic document within 15 days after the date it was sent to the electronic personal mailbox, the electronic document shall be considered to have been delivered on the last day of the time limit, even if the person referred to in Article 32(2) does not become aware of the delivery. 
 
	(7) Electronic delivery shall be considered as delivery into own hands. 
 
	(8) Delivery by electronic means shall also apply to the Financial Directorate. 
 
Article 33 
Electronic Services 

	(1) In respect of electronic communication with the Financial Administration, after the taxable entity enters access data on the website of the Financial Directorate it will have access to the personal internet zone with the following contents, in particular 
 
a) a file of the taxable entity in electronic form; 
 
b) an electronic statement from the personal account of the taxable entity; 
 
c) access to the electronic registry; 
 
d) an electronic personal mailbox; 
 
e) a catalogue of services. 
 
	(2) The electronic registry operated by the Financial Directorate is a joint electronic registry for the Financial Administration.29a) The Financial Directorate shall publish the electronic address of the electronic registry on its website, as well as on the website of the Central Government Portal. 
 
	(3) An electronic personal mailbox is an electronic mailbox intended for the communication with the Financial Administration. 
 
	(4) The Financial Directorate shall publish the conditions and details of electronic communication and the provision of electronic services on its website. 
 
Article 34 
Delivery Outside the Territory of the Slovak Republic

	(1) Written documents to an addressee who has registered office or residence within the territory of a Member State outside the territory of the Slovak Republic and whose registered office or residence is known shall be delivered directly. If the written document needs to be delivered into the addressee’s own hands, it shall be sent with international return slip; the tax administrator may also deliver the written document according to special regulations.21a) If such an addressee appoints a representative for correspondence, written documents shall be delivered to such a representative; that shall be without prejudice to the provisions of the second sentence in Article 9(2). 
 
	(2) Written documents to an addressee, except for the addressee who is the taxable entity referred to in Article 9(11) or the representative referred to in Article 9(2) and who has registered office or residence outside the territory of a Member State and whose registered office or residence is known, shall be delivered directly. If the written document is being delivered into the addressee’s own hands, the written document shall be sent with international return slip; the tax administrator may also deliver the written document according to special regulations.21a) If such an addressee appoints a representative for correspondence, written documents shall be delivered to such a representative. 
 
	(3) If a written document cannot be delivered, it shall be considered to have been delivered on the date when the undelivered written document was returned to the tax administrator, even if the addressee does not become aware of that. 
 
	(4) Article 34(1) through (3) shall not apply if the written document is being delivered to the addressee by electronic means.  

Article 35 
Delivery by Public Notice 

	(1) If the residence or registered office of the addressee is not known to the tax administrator, the written document shall be delivered by public notice. 
 
	(2) Delivery by public notice shall be performed in the place of the last residence or registered office of the addressee so that the municipality, at the request of the tax administrator, shall post up a notification of the place of deposition of the written document with its exact identification for a period of 15 days in the way usual in that place. The municipality shall confirm the period of posting; the last day of the time limit shall be considered as the delivery date. A notification of the place of deposition of the written document shall also be posted up in the registered office of the tax administrator whose written document is supposed to be delivered to the addressee. 
 
	(3) Delivery by public notice shall be considered as delivery into own hands. 

PART TWO
ACTIVITIES OF TAX ADMINISTRATOR 

CHAPTER ONE
PREPARATION OF TAX PROCEEDINGS

SECTION ONE
SEARCHING ACTIVITY

Article 36

	(1) During the searching activity, the tax administrator shall be entitled to collect information about taxable entities, search for unregistered or non-enrolled taxable entities, verify the completeness and correctness of records or registration of taxable entities, and detect further facts decisive for the correct assessment and collection of tax and recovery of tax arrears; the tax administrator may also perform the searching activity without direct cooperation of the taxable entity.
 
	(2) If the tax administrator finds out that the taxable entity has ceased to perform activity or receive taxable incomes, it shall take measures needed for a swift assessment of tax or recovery of tax arrears in respect of all taxes. 

SECTION TWO
LOCAL ENQUIRY, SECURING AND FORFEITURE OF AN OBJECT

Article 37
Procedure of Tax Administrator for Local Enquiry

	(1) For the purposes of tax administration and in relation to the provision of cooperation to authorities according to a special regulation31), the tax administrator shall be entitled to perform local enquiry also outside the district of its territorial scope of activity. 
 
	(2) Local enquiry means activity of tax administrator within the framework of which the tax administrator searches for evidence, verifies and detects the facts required for the purposes of tax administration. 
 
	(3) During the performance of local enquiry, an employee of the tax administrator shall be obliged to present his or her service card; this obligation shall not apply to an employee of the tax administrator which is a municipality and to a customs officer who performs local enquiry in a service uniform. An employee of the tax administrator which is a municipality shall be obliged to produce an authorisation to perform the local enquiry. 
 
	(4) The employee of the tax administrator shall draw up minutes of local enquiry. The employee of the tax administrator shall deliver a counterpart or a copy of the minutes to the taxable entity or to any other person, or to an employee of the taxable entity, or to an employee of any other person, at the presence of whom the local enquiry was performed. If a taxable entity or its employee, or any other person or employee of the other person does not take part in the local enquiry, the employee of the tax administrator shall draw up an official record. If the tax administrator secures an object according to Articles 41 and 42 during the local enquiry, it shall deliver a counterpart or a copy of the minutes to the person from who it received the secured object. 
 
	(5) The provisions about local enquiry, securing of an object and forfeiture of an object shall also apply accordingly to the Financial Directorate. 
 
	Article 38 
	Tax Administrator's Rights during Local Enquiry 

	(1) In the period appropriate to the subject of enquiry, in particular, during operating hours, an employee of the tax administrator shall have the right to have unlimited access to lands, to every operating building, room or place, including means of transport and transport packaging, to accounting documents, records and information, including those on technical data media, and to perform inspection of the object in the scope inevitably required to attain the purpose according to this Act. The employee of the tax administrator shall also have that right in the case of a flat which the taxable entity uses also for the conduct of business. 
 
	(2) An employee of the tax administrator which is a tax office or a customs office shall be entitled to return the goods purchased during a local enquiry in the unchanged condition to the taxable entity which shall be obliged to take the goods back and refund the paid price to the employee of the tax administrator which is a tax office or a customs office; this shall apply, mutatis mutandis, if a service was paid for during local inquiry and such service was not used or provided.

	(3) An employee of the tax administrator shall have the right to make or request an extract or a copy from accounting records, other records or information, including those on technical data media, at the expense of the taxable entity. Similarly, the employee of the tax administrator shall have the right to make photographic documentation from the course of local enquiry and an audio-visual recording in the extent needed to attain the purpose according to this Act or a special regulation.33) 
 
	(4) In the extent required to verify the data on technical data media, the tax administrator shall have the right to information about the computer technology programmes used and may use software in which the information was processed, at the presence of the taxable entity or a person authorised by the taxable entity. 
 
	(5) An employee of the tax administrator shall have the right to borrow documents or extracts or copies thereof, and any other objects, or to take a sample outside the registered office or place of business or operating premises of the taxable entity or other person. Takeover of documents and other objects, or taking of samples shall be acknowledged by the employee of tax administrator at takeover. The tax administrator shall return the borrowed documents and other objects not later than within 30 days after the submission of the last document or other object; this shall not apply if the tax audit or tax assessment under devices was already initiated, or if the simplified assessment procedure was initiated as per Article 68a, and if the documents borrowed or other objects are required for the taking thereof. The samples taken or part of sample shall be returned after expert examination or inspection if possible considering their nature or if permitted by a special regulation.9) In particularly difficult cases, especially if an external expert examination needs to be performed or the borrowed documents and other objects need to be provided for the purpose of criminal proceedings, the second-instance authority may reasonably extend the period, also repeatedly. The tax administrator shall notify the taxable entity or other person at whom the local enquiry is being performed about that in writing. 
	Article 39 
	Obligations of Taxable Entity and other Person during Local Enquiry 

	(1) A taxable entity or other person shall be obliged to provide to the employee of the tax administrator who performs the local enquiry the assistance and cooperation needed for the efficient performance of the local enquiry, in particular, to provide the employee with any explanations needed. 
 
	(2) A taxable entity or other person at whom the local enquiry is being performed shall be obliged to borrow to the tax administrator the documents or extracts, or copies thereof, and any other objects requested by the tax administrator or to allow the tax administrator to take a sample outside the registered office or place of business or operating premises. The provisions of Article 38(5) shall apply to that procedure. 
 
	(3) When a taxable entity performs taxable activity outside the place of its usual workplace, outside the registered office or place of business or operating premises in a public area or is alternating the place of performance of this activity, it shall be obliged, at the call of the employee of the tax administrator, to submit an authorisation to conduct business and if it is a natural person or an employee of a legal entity, to prove his or her identity by an identity card or any other identity document. Foreign nationals shall prove their identity by their permanent residence permit or by any other identity document.6) 
 
	Article 40 
	Securing of an Object 

	(1) An employee of the tax administrator may secure an object needed to prove any facts in the process of tax administration. Such a measure shall be used, in particular, if due proof of the way of acquisition of the object, its quantity, price, quality or due arrangement of financial obligations in relation to their import or purchase is missing. A tax office or a customs office may secure goods of an entrepreneur who sells the goods within the territory of the Slovak Republic and does not have an electronic cash register at the point of sale according to a special regulation.32) 
 
	(2) If necessary for the purpose of taking of evidence, an employee of the tax administrator may take samples of the secured object free of charge for the purposes of a closer inspection or expert examination. The samples taken shall be returned after the expert examination or inspection if possible considering their nature or if permitted by a special regulation.34) 
 
	(3) In the case of securing of an object which is placed in means of transport, an employee of the tax administrator may secure the transported object, including the means of transport, if documents unambiguously proving the facts referred to in Article 40(1) are not submitted at the request of the employee. The provisions of Article 41 shall apply to the securing of an object. 
 
	(4) If an employee of the tax administrator secures according to Article 40(1) an object whose owner or holder is unknown, the decision of the securing of the object shall be published on the official notice board of the tax administrator for a period of 60 days and instead of the identification of the owner or holder, the decision shall state the date, place and time of securing such an object. If the owner or holder is not detected during that period, the secured object shall become property of the state on the date following after the expiry of the time limit for the publishing of the decision on securing the object. 
 
	(5) The tax administrator and the taxable entity shall be obliged to take due care of the secured object. The tax administrator shall have the objects, which cannot be reliably secured on the spot, transported to the place suitable for that purpose at the expense of the owner or holder of the objects. 
 
	Article 41 
	Procedure for Securing of an Object 

	(1) In cooperation with the authorities of Police Corps, the secured object shall be closed, locked and secured with an official closure. The cooperation with the authorities of Police Corps shall not be required if the official closure is performed by a customs office. The taxable entity whose object has been secured shall be obliged to deliver to the tax administrator for safekeeping all keys to such secured property and the documents to the means of transport for the period for which the securing lasts. If it is possible and appropriate, the tax administrator may secure the closed and locked property with its own lock. Minutes or an official record of the course of securing the object shall be drawn up on the spot. 
 
	(2) Within three working days after the minutes or the official record referred to in Article 41(1) was drawn up, the tax administrator who secured the object shall issue a decision on the securing of the object, stating the reasons for the securing; an appeal may be filed against the decision; the appeal does not have a suspensory effect. 
 
	(3) Since the moment when an object was secured with an official closure, it is only possible to enter the place of securing with consent and at the presence of the tax administrator. 
 
	(4) In the case of any doubts that removal, damage or destruction of the object might occur, the tax administrator shall ensure safekeeping of the object in the premises determined by the tax administrator or shall enter into an agreement on safekeeping of the object. 
 
	(5) The tax administrator which secured the object shall issue a decision on the cancellation of the decision on the securing of the object if the taxable entity eliminates any doubts which led to the securing of the object within a time limit of 15 days after the decision on the securing of the object became final, or within 15 days after the performance of the expert examination referred to in Article 40(2) the outcomes of which did not prove legitimacy of the securing of the object; the object which was the subject of securing shall be returned if possible considering its nature and if permitted by a special regulation.34) Such a decision shall become final on the date of its issue; no appeal may be filed against such a decision. 
 
	(6) A decision on the securing of the object shall be cancelled by a final decision on forfeiture of the object. The decision on the securing of the object shall also be cancelled if a decision on forfeiture of the object has been cancelled in appellate procedure and the object which was the subject of securing shall be returned if possible considering its nature and if permitted by a special regulation.34)
 
	(7) Minutes of the release of the object which was the subject of securing shall be drawn up on the spot. 

	
Article 42
Procedure for Forfeiture of an Object

	(1) The tax administrator which secured the object shall issue a decision on forfeiture of the object, except for means of transport according to Article 40(3), if the taxable entity fails to eliminate any doubts which led to the securing of the object within 15 days after the decision on the securing of the object became final, or within 15 days after the performance of the expert examination referred to in Article 40(2) the outcomes of which did not prove legitimacy of the securing of the object. If doubts which led to the securing of the object are eliminated only partially, the tax administrator which secured the object shall issue a decision on forfeiture of the object in relation to which the doubts which led to the securing of the object have not been eliminated, and the object in relation to which the doubts which led to its securing have been eliminated shall be returned if possible considering its nature and if permitted by a special regulation,34) whereof minutes shall be drawn up. 
 
	(2) The tax administrator shall be entitled to sell the forfeited object by auction. If the forfeited object is of insignificant value, the tax administrator shall be entitled to sell such an object in commission sale; the value of the object of insignificant value may not exceed EUR 200. 
 
	(3) A forfeited object shall be value at a price commonly used at the place and time of valuation of the forfeited object. 
 
	(4) The tax administrator may sell any secured objects of a perishable nature or living animals immediately. 
 
	Article 43 
	Allocation of Proceeds 

	(1) Proceeds from the sale of a forfeited object and a secured object according to Article 42(2) shall be used for 
 
a) the costs associated with the securing and safekeeping of the object; 
 
b) the payment referred to in Article 55. 
 
	(2) The remainder of the proceeds from the sale of a forfeited object and a secured object according to Article 42(4) after the use referred to in Article 43(1) shall be transferred by the tax administrator to the state budget. 
 
	(3) The tax administrator shall determine the way of destruction of the forfeited object which cannot be sold and shall appoint a three-member committee which shall oversee the destruction of such an object. The costs associated with the safekeeping and destruction of the forfeited object the amount of which shall be determined by the tax administrator by a decision shall be borne by the person who was selling, transporting or storing the forfeited object, except for the costs which do not exceed EUR 5. The committee shall draw up minutes of the destruction of the forfeited object and shall send a copy of the minutes to the second-instance authority within 15 days. 

SECTION THREE
TAX AUDIT PROCEDURE

Article 44
Tax Audit

	(1) By means of tax audit, a tax administrator shall find out or verify the facts decisive for the correct determination of tax or for the compliance with the provisions of special regulations.1) Tax audit shall be performed in the extent which is imperative for achieving its purpose. 
 
	(2) Tax audit shall be performed at a taxable entity or at a place required by the purpose of the audit. 
 
	(3) A tax administrator may also perform tax audit of a taxable entity which belongs in the competence a different tax administrator; that shall not apply if the tax administrator is a municipality. 
 
	(4) Tax audit of the same tax for the tax period for which it has already been performed may be performed at the same taxable entity repeatedly
 
a) if the taxable entity requests a tax refund in supplementary tax return;
 
b) if the taxable entity requests refund of an amount according to special regulations;35) 
 
c) on the initiative of the Ministry or the Financial Directorate; 
 
d) at the request of prosecuting authorities. 
 
Article 45
Rights and Obligations of a Taxable Entity during Tax Audit

	(1) The taxable entity subject to tax audit (hereinafter referred to as “the inspected taxable entity”) shall have, in relation to an employee of the tax administrator, the following right  
 
a) to be submitted 
1. a written authorisation of the employee of the tax administrator for the performance of the tax audit; 
2. a service card of the employee of the tax administrator, except for an employee of the tax administrator which is a municipality; 
 
b) to be present at the meeting with its employees; 
 
c) to submit, in the course of the tax audit, evidence proving its statements and to suggest evidence available to the tax administrator which it cannot submit on its own, not later than by the date of completion of the tax audit; 
 
d) to inspect the minutes of local enquiry performed at another taxable entity in connection with the tax audit which is being performed at the inspected taxable entity; 
 
e) to give questions, during an oral hearing, to witnesses and experts; 
 
f) to comment, in the course of the tax audit, on the detected facts, on the way how they were detected or to suggest inclusion of its comments on these facts in the protocol; 
 
g) to inspect the borrowed documents at the tax administrator during its usual office hours. 
 
	(2) The inspected taxable entity shall have, in relation to an employee of the tax administrator, the following obligations: 
 
a) to allow the authorised employee of the tax administrator to perform the tax audit; 
 
b) to secure a suitable place and conditions for the performance of the tax audit; 
 
c) to provide the requested information on its own or by a person appointed by the inspected taxable entity; 
 
d) to submit, in the course of the tax audit, records the keeping of which is requested by a special regulation,2) and any other documents proving the economic operations and accounting transactions in the form requested by the tax administrator, if it keeps them in such requested form, including records and files the keeping of which has been ordered by the tax administrator, and to provide oral or written explanations concerning them; 
 
e) to submit, in the course of the tax audit, evidence proving its statements;
 
f) to allow access to the registered office, place of business of the inspected taxable entity and to its operating premises, and to allow negotiations with its employee; 
 
g) to borrow documents and other objects outside the registered office, place of business or operating premises of the inspected taxable entity, to provide extracts or their copies; 
 
h) to allow access to software and information-communication means which the taxable entity uses for the operation of business activity, and to output data from such software. 
 
	(3) The provisions of Article 45(2)(a), (c), (e) and (g) shall apply, and the provisions of Article 45(2)(d) shall apply accordingly to a natural person who does not conduct business and earns income according to a special regulation.36) 
 
	Article 46 
	The Course and Completion of Tax Audit 

	(1) Tax audit shall commence on the date determined in the tax administrator’s notification of tax audit. The notification of tax audit shall contain the date of commencement of the tax audit, the place of performance of the tax audit, the type of the inspected tax and the inspected tax period, or the inspected accounting period. In the notification, the tax administrator shall also determine the time limit for the submission of all documents needed for the performance of the tax audit, including an instruction about the consequences of the failure to submit them. If the tax audit cannot be commenced on the date stated in the notification of tax audit for reasons on the part of the taxable entity, the taxable entity shall be obliged to notify that fact to the tax administrator within eight days after the delivery of the notification and to agree with the tax administrator on a new commencement date, however, the tax audit may not commence later than 40 days after the date of delivery of the notification of tax audit. 
 
	(2) If the tax audit is being performed in order to ascertain rightfulness of a claim for refund of excess remission or part thereof, the tax audit shall commence on the date when the minutes of commencement of the tax audit were drawn up or on the date stated in the notification of tax audit. The notification of tax audit for the ascertainment of rightfulness of a claim for refund of excess remission or part thereof shall state the date of commencement of the tax audit, the place of performance of the tax audit, and the inspected tax period. In the notification, the tax administrator shall also determine the time limit for the submission of all documents needed for the performance of the tax audit, including an instruction about the consequences of the failure to submit them. 
 
	(3) The tax administrator shall also be entitled to commence tax audit without the notification referred to in Article 46(1) if provided so by a special regulation,33) or if prosecuting authorities have requested the performance of tax audit or if there is a reasonable suspicion that the accounting or other documents will be altered, impaired or destroyed. In such cases, on the date of commencement of tax audit an employee of the tax administrator shall draw up minutes of commencement of tax audit; the minutes of commencement of tax audit shall state the date of commencement of the tax audit, the place of performance of the tax audit, the reason for the commencement of the tax audit, the subject of the tax audit, and the inspected tax period or the inspected accounting period. 
 
	(4) If the tax administrator finds out, in the course of the tax audit, any facts which justify the performance of tax audit of another tax period or accounting period or of another tax which have not been stated in the minutes of commencement of tax audit or in the notification of tax audit, the tax administrator shall be entitled to extend the performance of tax audit also to another tax period or accounting period or to another tax; the tax administrator shall be obliged to notify that fact to the inspected taxable entity in writing and without undue delay. 
 
	(5) If any doubts about the correctness, veracity or completeness of the documents submitted by the inspected taxable entity or about the veracity of the data provided therein arise, the tax administrator shall notify these doubts to the inspected taxable entity and shall invite it to comment on them, in particular, to complete any incomplete data, to explain any ambiguities, and to correct any false data or to duly prove veracity of the data. 
 
	(6) Any employee of the tax administrator shall confirm the takeover of documents and other objects according to Article 45(2)(g) particularly upon their takeover. The tax administrator shall return the borrowed documents and other objects to the inspected taxable entity not later than within 30 days after the completion of the tax audit; that shall not apply if the tax audit is completed according to Article 46(9)(b). In particularly difficult cases or if an external expertise needs to be performed or if the borrowed documents and other objects need to be provided for the purposes of criminal proceedings, the second-instance authority may reasonably extend the time limit, even repeatedly. The tax administrator shall notify the inspect taxable entity thereof in writing. 
 
	(7) If a taxable entity does not allow the tax administrator to return the borrowed documents within the time limit referred to in Article 46(6), the tax administrator shall send the taxable entity a call for takeover of the documents. If the taxable entity fails to take over the documents within 30 days after the delivery of the call, the tax administrator shall be entitled to destroy the borrowed documents upon the expiry of the time limit for the assessment of tax or tax difference, in the case of accounting documentation upon the expiry of the period for the keeping of the documents stipulated by a special regulation.2) 
 
	(8) An employee of the tax administrator shall draw up a protocol of tax audit which shall contain the outcome of the tax audit, including the evaluation of evidence; the protocol shall not be drawn up if the tax audit is completed according to Article 46(9)(b) and (c). If the tax audit detects any difference in the amount which the taxable entity was obliged to pay or report according to special regulations1) or which it claimed according to special regulations,1) the tax administrator shall send to the taxable entity, together with the protocol, also a call to comment on the findings stated in the protocol, unless otherwise provide for by this Act. In the call, the tax administrator shall determine a time limit, which shall not be shorter than 15 working days after its delivery, in which the taxable entity shall comment on the findings stated in the protocol and identify evidence proving its statements which it could not submit in the course of the tax audit. If possible, the taxable entity shall also submit documentary evidence. Default of the time limit may not be remitted. If the tax audit does not detect any difference in the amount which the taxable entity was obliged to pay or report according to special regulations1) or which it claimed according to special regulations,1) the call to comment on the protocol shall not be sent. Similarly, no call shall be sent if the taxable entity does not allow performance of the tax audit as a result of which its claim for refund of excess remission according to a special regulation36a) shall cease to exist.
 
	(9) Tax audit shall be considered completed on the date 
 
a) of delivery of the protocol referred to in Article 46(8); 
 
b) of delivery of the notification of tax determination by using tools according to Article 48(2); or 
 
c) of cessation of the claim for refund of excess remission according to a special regulation.36a) 
 
	(10) The time limit for the performance of tax audit shall not be longer than one year since the date of commencement of the tax audit. Article 61 shall apply accordingly to any suspension of tax audit. In the case of tax audit of foreign dependent persons who determine tax base according to a special regulation,36b) the second-instance authority may, on the basis of a written justification, extend the time limit referred to in the first sentence before its expiry for a maximum of 12 months. 

Article 47 
Protocol
 
	The protocol shall contain

a) the name and registered office of the tax administrator; 

b) the proceedings number; 

c) the name, surname, address of permanent residence of the inspected taxable entity, or the business name and the registered office of the inspected taxable entity, the identification number of organisation and the identification number of the inspected taxable entity assigned as at registration, or the personal number if the natural person does not have registration obligation according to this Act or a special regulation or does not have the record-keeping obligation according to a special regulation; 

d) the subject of the tax audit and the inspected tax period or the inspected accounting period;
 
e) the name and the surname of the employee of the tax administrator who performed the tax audit;
 
f) the place of performance of the tax audit and the commencement date of the tax audit;
 
g) a list of inspected documents;

h) the proven audit findings and the evaluation of evidence; 

i) the comments of the inspected taxable entity according to Article 45(1)(f); 

j) the date when the protocol was drawn up; 

k) own signature or a qualified electronic signature of the employee of the tax administrator who drawn up the protocol. 
 
Article 47a
Partial Protocol

	(1) The tax administrator may, during the tax audit, draw up a partial protocol if 
 
a) the inspected taxable entity is not published in the list of payers of value added tax according to Article 52(6); or 
 
b) the tax audit is not being performed on the basis of a request of prosecuting authorities. 
 
	(2) Article 47 shall apply accordingly to the contents of a partial protocol. 
 
	(3) The tax audit shall not be considered completed upon the delivery of a partial protocol to the inspected taxable entity. 
 
SECTION FOUR
PROCEDURE FOR DETERMINATION OF TAX BY USING TOOLS

Article 48

	(1) The tax administrator shall ascertain the tax base and determine the tax by using tools if the taxable entity 
 
a) fails to submit tax return even at the call of the tax administrator; 
 
b) fails to fulfil any of its statutory obligations within the proving of the facts stated by it as a result of what the tax cannot be determined correctly; or
 
c) does not allow performance of tax audit; that shall not apply in the case of tax audit referred to in Article 46(2). 
 
	(2) The tax administrator shall notify the taxable entity of the determination of tax by using tools if there arise the facts referred to in Article 48(1), and the date of commencement of the determination of tax by using tools shall be the date stated in the notification. The determination of tax by using tools shall be performed by the tax administrator who has delivered to the taxable entity the notification referred to in the first sentence. 
 
	(3) When determining tax, the tax administrator shall be entitled to use the tools available to or procured by the tax administrator without cooperation of the taxable entity. The tools may be, in particular, deeds, tax returns, extracts from public records, tax files of other taxable entities, expert opinions, testimonies clarifying the facts decisive for the correct determination of tax, reports and statements of other tax administrators, state authorities and municipalities, interest associations, bank statements from accounts maintained with providers of payment services, and own knowledge of the tax administrator acquired in the process of taxation of the affected taxable entity, or of similar taxable entities.
 
	(4) If the taxable entity submits accounting documents and other documents during the determination of tax by using tools by the tax administrator, the tax administrator may use them as tools. Article 46(6) and (7) shall apply accordingly to the takeover and return of the borrowed documents. 
 
	(5) When determining tax by using tools, the tax administrator shall also be obliged to take into account the detected facts from which result any advantages for the taxable entity, although they have not been claimed by it. 
 
	Article 49 

	(1) In respect of the determination of tax by using tools, the tax administrator shall draw up a protocol of tax determination by using tools which shall be delivered to the taxable entity together with a call to comment on it. Article 47 shall apply accordingly to the contents of the protocol. The protocol of tax determination by using tools shall also include a list of the tools on the basis of which the tax administrator has determined the tax. 
 
	(2) The taxable entity shall be entitled to comment in writing only on the compliance with statutory conditions for the use of this method of tax determination and on the compliance with the procedure referred to in Article 48(5) not later than within 15 working days after the date of delivery of the tax administrator’s call to comment on the protocol of tax determination by using tools. Default of the time limit may not be remitted. 
 
	(3) The determination of tax by using tools shall be considered completed on the date of delivery of the protocol of tax determination by using tools according to Article 49(1). 

SECTION FIVE
OTHER ACTIVITIES OF TAX ADMINISTRATOR

Article 50
Preliminary Measures

	(1) During a tax audit, during the determination of tax by using tools or during local inquiry to secure their purpose or if there are justifiable concerns that the tax which is not due or the not assessed tax will be paid or will be unrecoverable at the time of its maturity or that the recovery of tax at that time will be connected with significant difficulties, the tax administrator may, in the extent strictly necessary, impose on the taxable entity by a decision to perform, refrain from or tolerate something, in particular 

a) to deposit an amount of money to the account of the tax administrator;

b) not to dispose of the objects or rights specified in the decision.

	(2) In the event of threat that the monetary amount under 1(a) would not be paid at the time determined by the tax administration, the decision imposing a preliminary measure shall be enforceable on the date of issue thereof. At the same time, the tax administrator shall notify in a suitable manner the taxable entity of issuing the decision imposing preliminary measure. 

	(3) The decision imposing preliminary measure concerning real estates shall be delivered by the tax administrator to the taxable entity and the competent state administration authority at the land registry section ("land registry"). The decision imposing the preliminary measure concerning a motor vehicle shall be delivered by the tax administrator to the taxable entity and the Police. The tax administrator shall inform the land registry and the Police of the effective date of the decision on the imposition of preliminary measure.
 
	(4) Legal action made contrary to the preliminary measures shall be deemed invalid.

	(5) Appeal may be filed against the decision imposing preliminary measure; the appeal shall not have a suspensive effect. 

	(6) A preliminary measure may not restrict or prevent the exercise of lien according to the Civil Code.37)

	(7) The tax administrator shall cancel the preliminary measure if the reason for which it was imposed has ceased to exist; if the reasons have only ceased to exist partially, the preliminary measure shall only be cancelled partially. 

	(8) A preliminary measure shall lose effect on the date of payment of the tax or tax arrears, as well as upon the performance of compensation according to Article 55(7), or on the date of creation of lien according to Article 81. If tax is assessed, which tax was not assessed at the time of the preliminary measure issue, the preliminary measure in accordance with 1(a) shall become null and void on the day of assessment thereof if the monetary amount imposed by this preliminary measure was paid or if the decision issued in the assessment procedure or in the simplified assessment procedure constituted instrument permitting enforcement in lieu of the preliminary measure under Article 89(4). The monetary amount paid as set forth in the second sentence shall be transferred for the settlement of this tax. The tax administrator must notify in writing the taxable entity and those that were delivered the decision on the imposition of preliminary measure of the preliminary measure becoming ineffective.
 
	(9) If the tax administrator revoked the preliminary measure or the preliminary measure expired, the tax administrator shall forthwith refund back to the taxable entity the monetary amount paid in accordance with 1(a), or the amount thereof which was not used for settlement of tax or tax arrears for the purposes of which it was provided. The procedure undertaken by the tax administrator in refunding the monetary amount shall be the same as the one applied to the tax overpayment under Article 79(1).   

Article 51
Record-Keeping Obligation

	(1) The tax administrator may impose an obligation on a taxable entity to keep, in addition to the records stipulated by a generally binding legal regulation, special records needed for the correct determination of tax and to submit these records to the tax administrator within the specified time limit. 
 
	(2) The tax administrator shall impose the obligation to keep and submit records by a decision which may not be appealed. The decision shall include the exact determination of the data to be recorded, their division and arrangement, including references to the documents from which the records shall be kept, determination of the records which need to be submitted to the tax administrator and the time limit for their submission. 
 
	(3) If the reasons leading to the imposition of the recording-keeping obligation have changed or ceased to exist, the tax administrator shall be entitled, on the proposal of the taxable entity or on its own initiative, change or cancel the recording-keeping obligation. 
 
	(4) The tax administrator shall be entitled to verify the compliance with the record-keeping obligation, request documents in relation to which continuous records are kept, and impose by a decision the obligation to eliminate errors. 
 
	(5) The taxable entity shall be obliged to keep the records, recordings and documents relating to them for a period until the extinction of the right for the assessment of tax or tax difference or the right to lodge a claim for an amount according to special regulations.1) 
 
Article 52
Publishing of Lists

	(1) The Financial Directorate shall elaborate the following lists 

a) the list of tax debtors according to the status as at the last day of the calendar month in whose case the aggregate amount of tax arrears exceeded EUR 170; 
 
b) the list of taxable entities who have been permitted a relief or remission according to Articles 70 and 157 in whose case the aggregate amount of the permitted relief or remission exceeds EUR 17,000 for a natural person or EUR 170,000 for a legal entity for the calendar year preceding the year in which the lists are to be published; 
 
c) the list of taxable entities who have been permitted, in the calendar year preceding the year in which the lists are to be published, a deferral of payment of tax or payment of tax in instalments in excess of EUR 33,000 for a natural person and EUR 330,000 for a legal entity and the deferral of payment of tax or the permitted payment of tax in instalments continues. 
 
	(2) A tax administrator which is a municipality may publish the following lists 

a) the list of tax debtors according to the status as at 31 December of the previous year in whose case the aggregate amount of tax arrears exceeded EUR 160 for a natural person or EUR 1,600 for a legal entity; 
 
b) the list of taxable entities who have been permitted, in the calendar year preceding the year in which the lists are to be published, a deferral of payment of tax or payment of tax in instalments in excess of EUR 160 for a natural person and EUR 1,600 for a legal entity and the deferral of payment of tax or the permitted payment of tax in instalments continues; 
 
c) the list of taxable entities who have been permitted, in the calendar year preceding the year in which the list is to be published, a relief or remission of tax arrears, including the indication of its amount. 
 
	(3) The following shall be stated in the lists referred to in Article 52(1) and (2) 
 
a) the name and the surname of natural person, the permanent residence or the place of business if it is different from the permanent residence; 
 
b) the business name or the name of legal entity or its registered office; 
 
c) the amount of 

1. tax arrears; 

2. the tax for which payment in instalments or deferral of payment was permitted; or 

3. the permitted relief or remission according to Articles 70 and 157. 
 
	(4) The Financial Directorate shall publish on its website the list referred to in Article 52(1)(a) by the end of the calendar month following after the calendar month for which the list has been drawn up, and the lists referred to in Article 52(1)(b) and (c) in the first half-year of the current year. A municipality shall publish the lists referred to in Article 52(2) on its website or in the place usual for the notification of information in the first half-year of the current year. 
 
	(5) The Financial Directorate publishes an updated list of taxable entities registered for value added tax and for excise taxes. The lists shall include the name, surname, permanent address, or business name or name, registered office, identification number for tax or the registration number and type of registration. 
 
	(6) The Financial Directorate shall publish on its website an updated list of payers of value added tax in whose case the reasons for cancellation of registration according to a special regulation37a) have occurred. The list shall state the identification number for tax of the payer of value added tax, the date of publication in the list which is generated automatically by the system on the publication date, the calendar year in which the reasons referred to in the first sentence occurred, and 
 
a) the name and the surname of natural person, the permanent residence or the place of business if it is different from the permanent residence; or 
 
b) the business name or the name of legal entity or its registered office; 

c) the identification number of organisation if assigned to the payer of value added tax. 
 
	(7) The Financial Directorate shall delete a payer of value added tax who is published in the list referred to in Article 52(6) from that list if the reasons on the basis of which it was published in the list have ceased to exist and at the same time the payer of value added tax did not breached, in a period of six successive calendar months, the obligations during the tax audit, the obligation to file a tax return or a control statement, or the obligation to pay its own tax liability and was reachable at the address of registered office, place of business or address of establishment, or its value added tax registration was cancelled. 
 
	(8) Along with the list referred to in Article 52(6), the Financial Directorate shall also publish a list of deleted payers of value added tax in which it shall state, in addition to the data referred to in Article 52(6), the date of deletion of the payer of value added tax from the list referred to in Article 52(6) if the facts referred to in Article 52(7) occurred. 
 
	(9) The Financial Directorate publishes on Financial Directorate's web site the list of taxable entities alongside with the amount of tax assessed on the corporate income or supplementary tax assessed on the corporate income or tax loss of a legal entity until the end of each quarter of the current year based on value added tax returns of legal entities filed in the previous quarter of the current year. The list shall include the business name or name of the legal entity, registered office, identification number of organisation if allocated, tax registration number if allocated, tax assessed, supplementary tax assessed or tax loss, and the tax period.
 
	(10) The Financial Directorate publishes on Financial Directorate's web site the list of taxable entities which claimed deduction of the R&D expenses or exemption under special regulation.37ab) The list shall contain the data under special regulation.37ac)
 
	(11) The Financial Directorate shall publish on its website an updated list of payers who have  notified the start and the end of the application of special provisions according to a special regulation.37ad) The list shall state the name and the surname of natural person, its permanent address or place of business if different from the permanent address, or the business name or the name of legal entity and its registered office, identification number of organisation, identification number for tax for payer of value added tax, the start date and the end date of application of the special provisions, and the tax period in which the application of special provisions was ended.

	(12) The Financial Directorate publishes on Financial Directorate's web site the list of taxable entities along with the amount of overpaid tax and the tax liability reported by them until the end of each quarter of the calendar year based on value added tax returns filed in the previous calendar quarter. The list shall include
 
a) name and surname of natural person, permanent address or place of business if different from the permanent address, identification number of organisation if allocated, tax registration number if allocated, identification number for value added tax, amount of overpaid tax claimed, tax liability reported by such person, and tax period; 

b) business name or name of legal entity, registered office, identification number of organisation, tax registration number if allocated, identification number for value added tax, amount of overpaid tax claimed, tax liability reported by such entity, and tax period.

	(13) The Financial Directorate publishes on Financial Directorate's web site the list of chosen financial institutions until the end of the first quarter of the calendar year for the previous calendar year based on records of payments of special levy of chosen financial institutions. The list shall include business name or name of chosen financial institution, registered office, identification number of organisation if allocated, tax registration number if allocated and amount of special levy of chosen financial institutions payed for relevant calendar year.

	(14) The Financial Directorate publishes on Financial Directorate's web site the list of regulated persons,1d) until the end of each quarter of the current year based on decisions on the settlement of levies on enterprising in regulated areas which became final in the previous quarter of the common year. The list shall include

a) name and surname of natural person, permanent address or place of business if different from the permanent address, identification number of organisation if allocated, tax registration number if allocated, the sum of levies paid for the levy periods belonging in the relevant accounting period calculated pursuant to a special regulation1d), arrears of settlement of levies after their due date and relevant accounting period,

b) business name or name of legal entity, registered office, identification number of organisation, tax registration number if allocated, the sum of levies paid for the levy periods belonging in the relevant accounting period calculated pursuant to a special regulation1d), arrears of settlement of levies after their due date and relevant accounting period.

	(15) The information included in the lists published by the Financial Directorate is published in the structure allowing its browsing and other automated processing.  
 
	Article 53 
	Provision of Data 

	(1) A tax administrator shall notify, at a request, since what date is the particular taxable entity registered, when was its registration cancelled and what number has been assigned to it as at the registration, or shall confirm whether the number stated by the taxable entity was actually assigned to it as at the registration. For the purposes of tax proceedings, only a written notification of that fact shall be taken into consideration. 
 
	(2) At the request of a taxable entity, the Financial Directorate shall notify whether another person is registered for value added tax in another Member State; at the same time, it shall notify the taxable entity whether the number stated by the taxable entity in the request has been assigned as at the registration for that tax. 
 
	(3) At the request of a taxable entity, the Financial Directorate shall notify whether another person is registered for excise tax in another Member State; at the same time, it shall notify the taxable entity whether the number stated by the taxable entity in the request has been assigned as at the registration for that tax. 
 
	(4) At the request of a taxable entity, the locally competent tax administrator shall issue a confirmation of the status of its personal account; for that purpose, tax arrears shall also include tax arrears assigned according to Article 86 which were not expired at the time of issue of the confirmation. 
 
Binding Opinion
Article 53a

	(1) A taxable entity may request in writing from the Financial Directorate a binding opinion on the application of tax regulations. The scope of tax regulations on the application of which a binding opinion can be issued shall be determined by a generally binding legal regulation to be issued by the Ministry. 
 
	(2) A request for binding opinion shall contain a detailed description of the facts which will occur or are expected and which will be the basis for the issuance of the binding opinion. In its request, the taxable entity shall also state a proposal for the application of procedure according to the relevant provisions of tax regulations, the legal assessment and the amount of the anticipated business case. 
 
	(3) If a request of a taxable entity does not contain the prescribed particulars or if the facts on which the binding opinion is to be issued are not sufficient for the assessment, the Financial Directorate shall call upon the taxable entity, within a time limit of seven working days after the delivery of the request, to supplement its filing in the scope requested within a time limit of eight working days after the delivery of the call. If the taxable entity does not comply with the call of the Financial Directorate in full scope and within the specified time limit, the request shall be considered as not filed and the Financial Directorate shall notify the taxable entity thereof. 
 
	(4) The Financial Directorate shall not issue a binding opinion if legal regulation of another state needs to be applied in order to issue the binding opinion or if the taxable entity requests the binding opinion on the facts which occurred in the tax period for which a tax return was filed; the Financial Directorate shall inform the taxable entity of the non-issuance of the binding opinion. 
 
	(5) The Financial Directorate shall issue a binding opinion for a taxable entity within a time limit of 60 days after the delivery of the request or after the supplementation of the request on the basis of the call referred to in Article 53a(3). If a binding opinion cannot be issued within 60 days due to the complexity of the case, the Financial Directorate shall notify the taxable entity thereof and shall ask the taxable entity to express itself whether it agrees with the issuance of the binding opinion within an extended time limit suggested by the Financial Directorate, which may not exceed six calendar months after the date of delivery or supplementation of the request on the basis of the call referred to in Article 53a(3). 
 
	(6) If a taxable entity notifies the Financial Directorate, within a time limit of eight working days after the delivery of the notification referred to in Article 53a(5), that it does not agree with the extension of the time limit for the issuance of the binding opinion or if it does not express its opinion within the time limit, the request shall be considered withdrawn. 
 
	(7) A binding opinion shall contain an opinion on all the facts stated in the request and the time and material scope of the binding effect. 
 
	(8) A binding opinion shall be binding for the tax administrator and the second-instance authority. A binding opinion does not oblige the tax administrator or the second-instance authority if the taxable entity for whom the binding opinion was issued fails to apply the procedure stated in the binding opinion or if it proves that the decisive facts on the basis of which the binding opinion was issued were not fulfilled or if the binding opinion loses its effect according to Article 53b(3). 
 
	Article 53b 

	(1) If a binding opinion does not contain an opinion on all the facts in respect of which the taxable entity requested the binding opinion, the taxable entity may lodge with the Financial Directorate an objection against the binding opinion within eight days after its delivery. 
 
	(2) The Financial Directorate shall assess any objection and shall supplement the binding opinion if there are reasons for that; it shall send the taxable entity a notification of groundlessness of the objection. 
 
	(3) A binding opinion shall lose effect 
 
a) on the effective date of an amendment to the legal provisions on the basis of which the binding opinion was issued; 
 
b) if the business case in relation to which the binding opinion was issued is at variance with or circumvents legal regulations, or is hiding another legal act; 
 
c) if a court has rightfully decided the case. 
 
	Article 53c 

	(1) Together with a request for binding opinion, the taxable entity shall make a payment in the amount of 

a) 1% of the amount of the anticipated business transaction, but no less than EUR 2,000.00 and no more than EUR 30,000.00, where the entity applies for binding opinion on the application of one tax regulation; 

a) 2 % of the amount of the anticipated business transaction, but no less than EUR 2,500.00 and no more than EUR 30,000.00, where the entity applies for binding opinion on the application of two or more tax regulations;
 
a) 3 % of the amount of the anticipated business transaction, but no less than EUR 3,000.00 and no more than EUR 30,000.00, where the entity applies for binding opinion on the application of tax regulations where repeated business transactions are concerned. 
 
	(2) The payment referred to in 53c(1) shall be made without a call and shall be due as at submission of the request for a binding opinion. If the payment has not been made as at the submission of the request and in the amount determined according to Article 53c(1), it shall be payable within 15 days after the date of delivery of a written call of the Financial Directorate to pay it. If the payment is not made within the time limit or in the amount determined in the call, the Financial Directorate shall not issue the binding opinion; the Financial Directorate shall notify the taxable entity thereof. 
 
	(3) If the actual amount of the sum of the business case exceeds the amount of the sum of the anticipated business case specified in the complete request according to Article 53a(2) by at least 10%, the taxable entity shall be obliged to pay the balance due according to Article 53c(1) within 30 days after the date of that finding or after the decision of a tax office or a customs office becomes final if the finding is made by the tax office or the customs office. The tax office or the customs office shall assess interest to the taxable entity in the amount of 1% per annum on the sum of the balance due. The interest shall be calculated for every day in default since the date of submission of complete request according to Article 53a(2) until the date of payment of the balance due. The same procedure shall apply if the binding opinion has been issued on one business case and the taxable entity has applied the procedure for that business case repeatedly. 
 
	(4) If a taxable entity, within a time limit of 12 calendar months following after the issuance of the binding opinion, applies the procedure stated in the binding opinion also to another business case than the anticipated business case specified in the request according to Article 53a(2), it shall be obliged to make a payment from the sum of the other business case within 30 days after the application of the procedure or after the decision of the tax office or the customs office which found out that fact became final. Article 53c(1) shall apply accordingly to the calculation of the payment. The tax office or the customs office assess interest to the taxable entity in the amount of 1% per annum on the sum of the payment. The interest shall be calculated for every day in default since the date of submission of complete request according to Article 53a(2) until the date of payment. 
 
	(5) If the Financial Directorate does not issue the binding opinion, it shall refund the payment made to the taxable entity; the Financial Directorate shall notify the taxable entity thereof. The Financial Directorate shall refund to the taxable entity the payment made according to Article 53c(1) within 30 days after the date of delivery of the notification referred to in the first sentence. In the case of occurrence of the facts referred to in Article 53a(6), the Financial Directorate shall pay, within a time limit of 30 days after the date of refund of the payment to the taxable entity, interest in the amount of 1% per annum on the sum of the payment made since the date of submission of the complete request according to Article 53a(2) until the date of delivery of the notification referred to in the first sentence; it shall notify the taxable entity thereof.

Article 53d
Tax Reliability Index

	(1) The tax authority shall send to the taxable entity being an entrepreneur a notice of special tax systems that the taxable entity is eligible to in 30 days from change of the scope of the entity's eligibility for special tax systems. 

	(2) The criteria relating to the determination of eligibility of the taxable entity to special tax systems and the list of special tax systems is published by the Financial Directorate on their web site. 
 
Article 54
Approval of Tax Administrator to Registration in Companies Register and to Proposed Deletion

	(1) At the request of a taxable entity, a tax administrator which is a tax office or a customs office shall issue, within five working days after the submission of the request, a written approval37b) of registration in the Companies Register if the taxable entity has no tax arrears or customs arrears; for that purpose, tax arrears shall also mean tax arrears assigned according to Article 86 which were not expired at the time of issuance of the confirmation. 
 
	(2) A tax administrator which is a tax office or a customs office shall issue the approval referred to in Article 54(1) also if the aggregate amount of the tax arrears and customs arrears does not exceed EUR 170. 
 
	(3) At the request of a taxable entity, the tax administrator shall issue a written approval of the proposal for deletion from the Companies Register if it has no tax claim towards the taxable entity and the taxable entity has no tax arrears or if performance of tax audit, determination of tax by using tools or the assessment proceedings according to Article 68 do not take place at the taxable entity; for that purpose, tax arrears shall also mean tax arrears assigned according to Article 86 which were not expired at the time of issuance of the confirmation. 

PART THREE 
PAYMENT OF TAX 

Article 55 
The Way of Payment of Tax and the Use of Payments 

	(1) Tax shall be paid in euros to the competent tax administrator.
 
 	(2) The payment of tax may be performed 
 
a) via cashless transfer from an account 

1. maintained by a provider of payment services to the applicable account of the tax administrator; 

2. specified for the deposition of a tax guarantee if provided so by a special regulation33) to the relevant account maintained in the State Treasury; 
 
b) in cash 

1. by postal order to the relevant account of the tax administrator; 

2. to an employee of the tax administrator during performance of enforcement according to this Act in the case of payments which shall be recovered by tax enforcement or in the case of sanctions collected according to special regulations;33) 

3. in the case of payments of up to EUR 300 to the tax administrator which is a municipality; an employee of the tax administrator shall be obliged to issue a cash receipt for such a payment; 
 
c) by means of compensation according to Article 7. 
 
	(3) The fees connected with the performance of the payment of tax shall be borne by the taxable entity. If the payment is made to the credit of a taxable entity, the fees connected with such a payment shall be borne by the tax administrator; in the case of fees connected with a payment to the credit of a taxable entity to an account maintained with foreign providers of payment services, the tax administrator shall bear the fees connected with the performance of the payment only within the territory of the Slovak Republic.
 
	(4) A taxable entity shall be obliged to identify the payment of tax in the way according to the generally binding legal regulation to be issued by the Ministry; that shall not apply if the tax administrator is a municipality. 
 
	(5) The tax administrator shall use the payment identified according to Article 55(4) for the settlement of the relevant tax. 
 
	(6) The tax administrator shall use the payment of a taxable entity which is not identified according to Article 55(4) in the following order: 
 
a) for the payment of tax claim in relation to the tax for which the payment was intended, with the latest due date at the time of receipt of the payment; 
 
b) for the payment of tax arrears in relation to the tax for which the payment was intended, with the latest due date at the time of receipt of the payment; 
 
c) for the payment of due advance in relation to the tax for which the payment was intended, with the latest due date at the time of receipt of the payment; 
 
d) for the payment of enforcement costs and cash expenses, tax claim related to another tax, tax arrears related to another tax, due tax advance for another tax, customs arrears and arrears of other payments with the latest due date at the time of receipt of the payment. 
 
	(7) If, at the time of receipt of the payment of tax, there are several tax claims, tax arrears, due tax advances, enforcement costs, cash expenses and arrears of other payments with the same due date, the received payment shall be used for their settlement according to Article 55(6) in the order according to their amounts in ascending order. If a payment cannot be used according to Article 55(6), the payment may be used for the compensation of tax arrears, due tax advance, customs arrears and arrears of other payments at another tax administrator which is a tax office or a customs office. 
 
	(8) If an unidentified payment of a taxable entity cannot be used according to Article 55(6) and (7), the tax administrator shall proceed according to Article 79. 
 
	(9) The tax administrator shall notify the use of payments according to Article 55(6) and (7) to the taxable entity. 
 
	(10) If a taxable entity files the request referred to in Article 70 or Article 157(1)(a), the provisions of Article 55(6) and (7) shall not apply to the tax arrears for which the relief or remission has been requested, namely since the date of delivery of the request to the tax administrator until the date of delivery of a decision on the request to the taxable entity. 
 
	(11) A tax administrator shall be obliged to receive every payment, although it is not made by a taxable entity, and to treat the payment in the same way as if it was paid by the taxable entity. The person who made payment on behalf of a taxable entity may request transfer of the payment. The tax administrator shall transfer the payment to the account which it has assigned to the taxable entity for the payment of tax, within 30 days after the submission of the request, in the amount in which it records it as tax overpayment; the tax administrator shall inform the person who has submitted the request on the handling of the request. In this case, the date when the payment was debited from the account of the person who made the payment shall be considered as the date of payment. 
 
	(12) The date of payment shall be 
 
a) in the case of cashless transfers from an account, the date when the payment was debited from the account of the taxable entity or other entity which made the payment; 
 
b) in the case of cash payment, the date when the post office or an employee of the tax administrator received or took over the cash;  
 
c) in the case of compensation performed according to Article 55(7), the date when the payment was credited to the account of another tax administrator; 
 
d) in the case of use of tax overpayment according to Article 79, the date when the tax overpayment arose, if due date of the tax claim occurs during the passing of the time limit for the refund of the tax overpayment, the due date of the tax claim; 
 
e) in the case of use of excess remission, excise tax and value added tax according to Article 79(7) through (9), the first day of the time limit for their refund or, if due date of the tax claim occurs during the passing of the time limit for the refund of the tax overpayment, the due date of the tax claim. 
 
	(13) Providers of payment services shall be obliged to notify to the tax administrator the date when the payment was debited from the account of the taxable entity or other person that made the payment.
 
	(14) The obligation to pay tax which arose before the death of a natural person shall pass to the heir up to the amount of the value of the assets acquired in inheritance proceedings. The obligation to pay tax on behalf of a legal entity which has ceased to exist with a legal successor shall pass to the legal successor. 
 
	(15) Any agreements concluded in respect of the fact that an obligation according to this Act or a special regulation1) shall be borne, fully or partially, by another person instead of the taxable entity shall not be legally binding for tax administration, unless otherwise provided for by a special regulation. 
 
Article 56 
Personal Account of a Taxable Entity 

	(1) The Financial Directorate shall make available to the taxable entity an electronic statement from its personal account. 
 
	(2) A confirmation of the status of the personal account obtained on the basis of an authorised access to the electronic statement from personal account shall be applicable for legal acts as at the date stated in the confirmation, unless otherwise provided for by a special regulation. 
 
	(3) A taxable entity shall have the right to file with the Financial Directorate an objection against the discrepancies detected in the electronic statement from its personal account. 

Article 57 
Deferral of Payment of Tax and Permission of Instalments 

	(1) At the request of a taxable entity, the tax administrator may permit deferral of payment of tax which is administered by it, or permit payment of the tax in instalments. 
 
	(2) Tax administrator may only permit deferral of payment of tax or payment of tax in instalments if the due amount is secured by a lien according to Article 81 or by any of the ways of securing obligations according to the Civil Code;38) this shall not apply if the amount of tax or tax arrears is not more than EUR 3,000. Together with the request for the permission of deferral of payment of tax or payment of tax in instalments, the taxable entity shall also submit an analysis of its financial situation and economic situation; the obligation to submit the analysis of financial situation and economic situation shall not apply to a natural person who does not have an authorisation to conduct business.
 
	(3) Tax administrator may permit deferral of payment of tax or payment of tax in instalments for a maximum of 24 months since the due date of the tax or tax difference compared to the assessed tax. 
 
	(4) Tax administrator may permit deferral of payment of tax or payment of tax in instalments not sooner than since the date of delivery of a decision on the permission of deferral of payment of tax or a decision on the permission of payment of tax in instalments. 
 
	(5) A taxable entity shall pay interest on the sum of deferral of tax or on the sum of permitted instalment for a period of the permitted deferral of payment of tax or payment of tax in instalments. A triple of the basic interest rate of the European Central Bank39) valid on the date following after the due date of tax shall be used for the calculation; if the triple of the basic interest rate of the European Central Bank is lower than 10%, the interest rate of 10% per annum shall be used for the calculation of interest instead of the triple of the basic interest rate of the European Central Bank. The interest shall be calculated for every day of the permitted deferral of payment of tax or the permitted payment of tax in instalments. If the taxable entity pays deferred amount of tax or tax in instalments imposed by a decision of the tax administrator within a period shorter than imposed by the decision, the tax administrator shall assess interest on the deferred amount until the date of payment of the deferred amount of tax or until the date of payment of tax in instalments. The tax administrator shall assess the interest on deferred amount by a decision. The interest on deferred amount shall be payable within 15 days since the date when the decision becomes final; the interest may not be assessed if five years have elapsed since the end of the year in which the taxable entity paid the deferred amount of tax or tax in instalments. 
 
	(6) An appeal may not be lodged against the decision on deferral of payment of tax or the decision on payment of tax in instalments. The time limit specified in the decision on the permission of deferral of payment of tax or in the decision on the permission of payment of tax in instalments may not be extended or default of the time limit may not be remitted. 
 
	(7) A deferral of payment of tax or payment of tax in instalments may be permitted if it is in compliance with a special regulation.40) 
 
	(8) Tax administrator shall not permit deferral of payment of tax or payment of tax in instalments unless at least one year has elapsed since the date which was determined in the last decision on the permission of deferral of payment of tax or in the last decision on the permission of payment of tax in instalments as the date when the tax was supposed to be paid. 

 	(9) If a taxable entity does not fulfil the conditions specified in the decision on the permission of deferral of payment of tax or in the decision on the permission of payment of tax in instalments, the tax administrator may only permit further deferral of payment of tax or payment of tax in instalments if a minimum of five years has elapsed since the date which was specified in the last decision on the permission of deferral of payment of tax or in the last decision on the permission of payment of tax in instalments as the date when the tax was supposed to be paid.
 
	(10 If a taxable entity fails to pay the deferred tax in the amount and within the time limit specified by the tax administrator in a decision or fails to pay an instalment of tax in the amount and within the time limit specified by the tax administrator in a decision, the whole amount of the unpaid tax shall become due on the original due date of the tax or instalment of tax. The tax administrator shall assess interest on late payment on the unpaid tax in accordance with Article 156. The tax administrator shall be obliged to commence tax enforcement proceedings within 30 working days since the date when the tax or instalment of tax was supposed to be paid. 
 
	(11) The provisions of sections 1 through 9 also apply to the permission of deferral of payment of tax arrears or to the permission of payment of tax arrears in instalments. 
 
PART FOUR
TAX PROCEEDINGS 

CHAPTER ONE
GENERAL PROVISIONS

Article 58 
Commencement of Tax Proceedings 

	(1) Tax proceedings shall commence 
 
a) on the proposal of a participant to the tax proceedings; 
 
b) on the initiative of the authority competent to act in the matter according to this Act or special regulations.2) 

 	(2) Tax proceedings shall commence on the date of delivery of a filing of the taxable entity to the authority competent to act in the matter or on the date when the taxable entity delivered supplemented filing at the request of this competent authority. 

 	(3) If tax proceedings commence on the initiative of the authority competent to act in the matter, the proceedings shall commence on the date when the authority performed the first act towards the taxable entity or any another person towards which it is entitled to act according to this Act.
  
 	(4) The contents of the filing shall be decisive for the tax proceedings, even if the filing is designated incorrectly. 

Article 59
Participants to Tax Proceedings 

	(1) A taxable entity is a participant to tax proceedings. 
 
	(2) Also another person invited to the tax proceedings by the tax administrator may participate in tax proceedings. 
 
	(3) The rights and obligations of a participant to tax proceedings shall also belong to the person to whom an obligation was transferred from the debtor according to this Act or a special regulation, or to whom liabilities on behalf of the tax debtor were transferred according to a special regulation, or from whom performance on behalf of the tax debtor can be requested according to this Act. 
 
	(4) A participant to tax proceedings shall act in the proceedings in such extent in which he or she has the capacity to acquire rights and assume obligations by his or her own acts. 
 
	(5) A participant to tax proceedings shall be obliged, at the request of the tax administrator, to prove his or her identity by an identity document proving the name, the surname, the date of birth and the address of permanent residence. 
 
Article 60 
Exclusion of an Employee 

	(1) An employee of the competent authority shall be excluded from tax proceedings if, with regard to his or her relation to the matter or to the participant to the proceedings, there could exist doubts about his or her unbiasedness. 
 
	(2) An employee of the competent authority shall also be excluded from tax proceedings if he or she has participated in tax proceedings in the same matter as an employee of an authority of another instance. 
 
	(3) An employee of the competent authority participating in tax proceedings shall be obliged to immediately notify the competent superior employee of that authority the facts referred to in Article 60(1) and (2) and any other facts proving bias of the employee of the competent authority. 
 
	(4) If the party to the tax proceeding gains knowledge of events disqualifying employee as per sections 1 and 2, the party to the proceeding may apply for recusal no later than in 15 days from when he/she learned about such event. The recusal application must state the individual affected thereby, the information due to which such employee is to be disqualified, when the party to the tax proceeding filing the recusal application gained knowledge of the information proving disqualification of the employee, and the evidence proving the information justifying submission of the recusal application save for those which may not be appended for reasons not attributable to that party to the proceeding. A recusal application filed at a later time and the application which does not meet the prerequisites of recusal shall not be taken into account and the competent authority shall advise this to the person who filed the application; in such event, the procedure under Article 13 shall not apply.

 	(5) An employee of the competent authority whose unbiasedness is doubted may only perform necessary acts in the matter until the time when a decision on his or her unbiasedness will be made. 

 	(6) The recusal application shall be decided by the direct superior who may also adopt resolution with regard to disqualification of the employee on such superior's own motion. The recusal application may not be filed against the President of the Financial Authority, Director of the Tax Authority, and the Director of the Customs Office.

 	(7) Remedial measures are not permissible against the decision concerning the recusal under section 6. Repeated recusal application filed for the same reason which has already been decided is not taken into consideration.
	(8) The provisions of Article 60(1) through (7) shall also apply to tax audit. 
 
Article 61 
Suspension of Tax Proceedings 

	(1) A tax administrator 
 
a) shall suspend tax proceedings if it has any knowledge of the commencement of proceedings on a preliminary issue; 
 
b) may suspend tax proceedings if proceedings concerning another fact decisive for the issuance of a decision have been commenced or if information needs to be obtained in the way according to a special regulation.21a) 
 
	(2) A tax administrator may suspend tax proceedings for a maximum period of 30 days if it is unanimously proposed, for serious reasons, by all participants to the tax proceedings; the tax administrator may extend the time limit for the period of time required. 
 
	(3) Proceedings shall be suspended on the date stated in the decision on the suspension of proceedings. That date may not be earlier than the date when the decision was handed over for postal transport or sent by electronic means, and in the case of delivery of the decision by employees of the tax administrator, that date may not be earlier than the date of delivery of the decision. An appeal may not be filed against the decision. 
 
	(4) A tax administrator shall continue in tax proceedings on its own initiative or on the initiative of a participant to the tax proceedings if the reasons for which the proceedings were suspended have ceased to exist or if the time limit referred to in Article 61(2) has elapsed. The tax administrator shall notify participants to the proceedings of the continuation in the tax proceedings in writing. 
 
	(5) If tax proceedings are suspended, the time limits according to this Act shall not lapse. 
 
	(6) The provisions concerning suspension of tax proceedings shall apply equally to tax proceedings conducted by the Financial Directorate or the Ministry. 
 
Article 62 
Halting of Tax Proceedings 

	(1) Unless otherwise provided for by this Act or a special regulation, tax proceedings shall be halted if 
 
a) the proposer has withdrawn its proposal before a decision was made on the proposal; 
 
b) the legal successor of the taxable entity is the Slovak Republic, except for the proceedings concerning real estate tax;  
 
c) the taxable entity has ceased to exist without a legal successor; 
 
d) it has been detected during the tax proceedings that the proposer is not an authorised person; 
 
e) the taxable entity has defaulted a time limit which may not be extended or the default of which may not be remitted; 
 
f) a final decision has already been made in the matter; 
 
g) the competent authority finds out that proceedings at a court have been commenced prior to the submission of the proposal; 
 
h) the reason for the tax proceedings has ceased to exist. 
 
	(2) A decision on the halting of tax proceedings according to Article 62(1)(b) and (c) shall not be delivered; the decision shall be filed in the file materials of the tax administrator. 
 
	(3) An appeal may not be filed against the decision referred to in Article 62(1)(a) through (c) and (g). 
 
Article 63 
Decision

	(1) Obligations may be imposed or rights may be conferred according to this Act or a special regulation2) only by a decision which shall be delivered according to this Act, unless otherwise provided for by this Act. 
 
	(2) A decision shall be based on the status of the matter ascertained in tax proceedings, shall contain the particulars specified by this Act and shall be issued by the competent authority, unless otherwise provided for by this Act or a special regulation.1) 
 
	(3) Unless otherwise provided for by this Act or special regulations,1) a decision shall contain 
 
a) the identification of the authority which has issued the decision; 
 
b) the date and number of the decision; 
 
c) the name, surname, address of permanent residence of a natural person whose rights and obligations were the subject of decision making, or the business name and registered office of a legal entity whose rights and obligations were the subject of decision making, the identification number of organisation and the identification number of a taxable entity if assigned as at registration, or any other identifier assigned by tax administrator if the natural person does not have the registration obligation or the record-keeping obligation according to a special regulation;33) in the case of a foreign natural person, the date of birth or any other information identifying the person, and in the case of a foreign legal entity which does not have an identification number of organisation, any other data identifying the person shall be used; 
 
d) the ruling which shall contain the data referred to in letter c), the decision in the matter stating the provisions of the legal regulation according to which the decision was made, the time limit for the fulfilment if the obligation of fulfilment is imposed, the decision on compensation of costs of tax administration according to  Article 12, and in the case of a monetary payment, also the amount and the account number to which the amount shall be paid; 
 
e) the instruction about the place, time limit and form of filing an appeal, including an advice of possible exclusion of suspensory effect; 
 
f) own signature of the authorised employee of the Financial Directorate or of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and imprint of an official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and imprint of an official stamp; if the decision is being delivered by electronic means own signature and imprint of official stamp shall be replaced by a qualified electronic signature.
 
	(4) The time limit for the fulfilment referred to in Article 63(3)(d) shall be 15 days since the date when the decision became final, unless otherwise provided for by this Act or a special regulation.1) 
 
	(5) A decision shall contain justification, unless otherwise provided for by this Act. The justification shall state what facts were used as the basis for the decision, handling of proposals and objections of the taxable entity, what considerations influenced the evaluation of evidence and the use of legal regulations according to which the decision was made. 
 
	(6) If a decision lacks an instruction concerning appeal or if a decision states an incorrect instruction that no appeal may be filed against the decision, or if the time limit for the filing of an appeal has been reduced, or if the instruction does not specify any time limit, an appeal may be filed within six months after the delivery of the decision; that shall not apply if the decision according to this Act does not have to contain an instruction. 
 
	(7) If a decision specifies a time limit for the filing of an appeal that is longer than stipulated in this Act, the time limit stated in the decision shall apply. 
 
	(8) A decision on legal remedies which fully accommodates the proposer does not need to contain a justification. 
 
	(9) A delivered decision against which no appeal may be filed shall be final. 
 
	(10) A decision is enforceable if an appeal may not be filed against it or if an appeal does not have a suspensory effect and the time limit for the fulfilment has expired at the same time.

	(11) The decision shall be deemed issued on the day of making an act leading to the delivery thereof; decision which is not delivered shall be deemed issued on the day it is signed by the individual under section 3(f).  
 
	(12) The authority which has issued the decision shall, on the initiative of a participant to the proceedings or on its own initiative, rectify clerical mistakes, errors in calculation, missing formal particulars, and other obvious mistakes in the decision and shall notify the participant to the proceedings thereof. 
 
Article 64 
Void Decision 

	(1) For the purposes of tax administration, a decision issued according to this Act referred to in Article 64(2) shall be considered void. Such a decision has no legal effect and shall be considered as if it has not been issued. 
 
	(2) In the process of tax administration, a void decision shall be a decision which 
 
a) has been issued by an authority which does not have material competence for it; in the case of a tax administrator which is a municipality, also a decision which has been issued by a tax administrator which does not have local competence for it shall be considered void; 

b) has been issued for another person by mistake; 

c) is a follow-up decision to a void decision.
 
 	(3) Nullity of a decision shall be assessed by the second-instance authority on its own initiative or on the initiative of another person, namely anytime; in the case of a decision of the Ministry, such a decision shall be assessed by the Minister of Finance of the Slovak Republic ("Minister") based on a motion by a special committee as determined by the Minister.
 
	(4) If the authority referred to in Article 64(3) finds out that a decision is not void, it shall send a notification thereof to the person who has filed the suggestion within a time limit of 30 days after the date of delivery of the suggestion. 
 
	(5) If the authority referred to in Article 64(3) finds out that the decision subject to the assessment is void, it shall, in respect to that, issue a decision on nullity which shall be delivered to the person to whom the decision subject to the assessment was delivered. If the decision subject to the assessment has a follow-up decision, the authority referred to in Article 64(3) shall also decide on the nullity of the follow-up decision; the ruling of the decision on nullity of the decision subject to the assessment may also state the follow-up decision to the decision subject to the assessment. No legal remedies shall be admissible against a decision on nullity. 
 
Article 65 
Time Limits for Decision Making 

	(1) The authority competent to make a decision in tax proceedings shall decide without undue delay, however, not later than within eight days after the date of commencement of the proceedings if it is permitted by the nature of the matter and if it is possible to do so on the basis of the documents submitted by the taxable entity; otherwise it shall decide within 30 days after the date of commencement of the proceedings. In extremely complicated cases, the authority competent to make a decision shall decide within 60 days. 
 
	(2) If, due to extraordinary complexity of the case or any other serious circumstances or a particular nature of the case, the decision cannot be made within a time limit of 60 days, the second-instance authority may reasonably extend the time limit before its expiry on the basis of a written justification. If the decision is to be made by the second-instance authority, the Ministry may reasonably extend the time limit before its expiry on the basis of a written justification; and if the decision is to be made by the Ministry, then the Minister may do so. 
 
	(3) If the authority competent to make a decision in tax proceedings cannot decide in the matter within a time limit of 60 days, it shall be obliged to notify the taxable entity thereof in writing, indicating the reasons. 
 
	(4) The provisions of Article 65(1) through (3) shall apply, unless otherwise provided for by this Act. 
 
	(5) The time limits referred to in Article 65(1) and (2) shall not apply to the review of a decision outside appellate procedure. 
 
	(6) The time limit for making a decision shall be considered maintained if on the last day of the time limit the taxable entity collects the decision at the tax administrator or if the tax administrator hands over the decision for postal transport by means of post or a provider of postal services or sends the decision by electronic means. 
 
Article 66 
Measures against Inaction 

	If the authority competent to make a decision in tax proceedings is inactive in the proceedings and fails to make a decision within the time limits referred to in Article 65(1) and (2) and the redress cannot be obtained otherwise and it is not excluded by the nature of the matter, the second-instance authority shall be entitled to decide in the matter. 
 
CHAPTER TWO
SPECIAL TAX PROCEEDINGS

SECTION ONE
REGISTRATION PROCEEDINGS

Article 67
Registration Procedure

	(1) A taxable entity which is registering itself with a tax administrator according to special regulations1) shall be obliged to submit to the tax administrator a registration application on the form the sample of which shall be determined by the Ministry; if a registration application is being filed by electronic means, it shall be filed in the prescribed form. 
 
	(2) In a registration application, a taxable entity which is
 
a) a natural person shall be obliged to state 
1. the name and surname; 
2. the address of permanent residence; 
3. the personal number; 
4. the identification number of organisation if assigned; 
5. the place of business if different from the place of permanent address; 
6. its organisational units within the territory of the Slovak Republic; 
7. the taxes in relation to which it is applying for registration; 
8. the numbers of accounts maintained with providers of payment services on which the funds from its business activity will be concentrated; 
9. a proxy for delivery if it is a natural person according to Article 9(11); 
10. any other data the stating of which follows from special regulations;1) 
 
b) a legal entity shall be obliged to state 
1. the business name; 
2. the registered office; 
3. the identification number of organisation; 
4. its organisational units within the territory of the Slovak Republic; 
5. the taxes in relation to which it is applying for registration; 
6. the numbers of accounts maintained with providers of payment services on which the funds from its business activity will be concentrated; 
7. a statutory body or persons who are authorised to act on behalf of the legal entity besides the statutory body if such data are not stated in the Companies Register; 
8. a proxy for delivery if it is a legal entity according to Article 9(11); 
9. any other data the stating of which follows from special regulations.1) 
 
	(3) A taxable entity shall attach to its registration application the attachments according to special regulations.1) 
 
	(4) A tax administrator shall verify the data stated in a registration application and in the attachments referred to in Article 67(3) and if it has any doubts about their correctness or completeness, it shall invite the taxable entity to clarify, modify or supplement the data, and shall also specify the time limit within which the taxable entity is obliged to comply with the invitation. 
 
	(5) If a taxable entity does not comply with the invitation of the tax administrator within the specified time limit and in the scope requested, the registration application shall be considered to have been filed on the date of the original filing. 
 
	(6) If a taxable entity does not comply with the invitation of the tax administrator, the tax administrator shall issue a decision rejecting the registration application, unless otherwise provided for by this Act. An appeal may not be filed against the decision. 

 	(7) A tax administrator shall register a taxable entity within a time limit of 30 days after the filing of the registration application or after the date when deficiencies of the filing were eliminated if the taxable entity fulfils the conditions for registration according to this Act and special regulations.1) In the process of registration, the tax administrator shall assign to the taxable entity a tax identification number and also an identification number if the taxable entity is registering itself for tax according to a special regulation;41a) the taxable entity shall be obliged to state these numbers in dealings with the tax administrator. Instead of a written version of a decision, the tax administrator shall issue to the taxable entity a registration certificate and if the registration is made by the tax administrator being the Tax Authority, the tax administrator shall draw up an official record thereof. An appeal may not be filed against the decision.

 	(8) If a tax administrator finds out that a taxable entity has failed to comply with the registration obligation according to special regulations,35) it shall invite the taxable entity to comply with the obligation. If the taxable entity does not comply with the invitation in full extent and within the specified time limit, the tax administrator shall register the taxable entity ex officio. The tax administrator may also decide on the registration ex officio if the taxable entity does not comply with the invitation referred to in Article 67(4) and there exist legitimate reasons for the registration. After the decision becomes final, the tax administrator shall deliver a registration certificate to the taxable entity. 

 	(9) If there occur any changes of the facts stated during the registration according to Article 67(2), including any changes which result in the cancellation of the registration for any tax, the taxable entity shall notify the tax administrator thereof within a time limit of 30 days after the date when such changes occurred or it shall request cancellation of the registration. The taxable entity shall also submit to the tax administrator, within the same time limit, a registration certificate if the reported changes need to be registered in the registration certificate. If the taxable entity fails to comply with the notification obligation duly and on time, the tax administrator shall make the relevant changes in the register ex-officio, immediately after it finds out the decisive facts. 

 	(10) A taxable entity shall be obliged to return to the tax administrator the registration certificate within 15 days after the date when the decision on cancellation of the registration became final. 

 	(11) A taxable entity may also fulfil the notification referred to in Article 67(9) at a single contact point42) if it is in relation to and in the extent of the requested changes according to a special regulation.43) 
 
SECTION TWO
ASSESSMENT PROCEEDINGS

Article 68

	(1) Unless otherwise provided for by this Act or a special regulation, the assessment proceedings shall commence on the date following after the date of delivery of the protocol with a call according to Article 46(8) and Article 49(1) and shall end on the date of delivery of a decision to the taxable entity; the assessment proceedings shall not commence if the call according to Article 46(8) is not being sent. Following the delivery of the protocol together with the call referred to in Article 46(8), the tax administrator which has commenced tax audit shall perform assessment proceedings and issue a decision in the assessment proceedings. Following the delivery of the protocol together with the call referred to in Article 49(1), the tax administrator which has delivered to the taxable entity the notification referred to in Article 48(2) shall perform assessment proceedings and issue a decision in the assessment proceedings. If the tax audit was performed by the Financial Directorate, the locally competent tax administrator shall perform assessment proceedings and issue a decision in the assessment proceedings. If the matter is returned for supplementary assessment proceeding, the tax administrator whose decision was cancelled shall perform the assessment proceeding and issue a decision in the assessment proceeding. 
 
	(2) A tax administrator shall issue a decision within 15 days after the expiry of the time limit for comments on the protocol referred to in Article 46(8) and Article 49(1) if 
 
a) the taxable entity waives the right to comment on the findings stated in the protocol; 
 
b) the taxable entity has no comments on the findings stated in the protocol; 
 
c) the taxable entity does not comment on the protocol within the time limit specified by the tax administrator in the call; in such a case, the tax administrator shall draw up an official record thereof. 
 
	(3) If a taxable entity submits any comments and evidence within the time limit specified by the tax administrator in the call referred to in Article 46(8) and Article 49(1), it shall agree with the tax administrator on the date for the discussion of comments and evidence submitted by the taxable entity; if they do not reach an agreement, the tax administrator shall determine the date for discussing them. If the taxable entity cannot take part in the discussion, it shall be obliged to appoint a representative for that purpose. On the basis of a written statement of and evidence submitted by the taxable entity, the tax administrator shall perform taking of evidence or a local inquiry. If the taxable entity or its representative does not take part in the discussion of the comments and evidence submitted by the taxable entity, the tax administrator shall draw up an official record thereof. The tax administrator, together with the taxable entity, shall draw up minutes according to Article 19, on the course and outcomes of the taking of evidence, even repeatedly; in such a case, the tax administrator shall issue a decision within 15 days after the date when the last minutes were drawn up together with the taxable entity or after the date of when an official record was drawn up, but no later than in three months from expiry of the time period determined by the tax administrator under the first sentence. If, considering the exceptional complexity of the case, other grave circumstances, or special nature of the case, the decision cannot be made in the period of three months, such period may be reasonably extended by the second-instance authority prior to the expiry thereof based on written justification. 
 
	(4) Tax shall be assessed by
 
a) a decision of tax administrator; 
 
b) filing of tax return, including supplementary tax return; or 
 
c) payment of tax in relation to which the obligation to file tax return does not exist. 
 
	(5) In the decision issued in the assessment proceedings, the tax administrator shall assess tax or tax difference compared to the assessed tax. 
 
	(6) In the decision issued in the assessment proceedings, the tax administrator shall determine the difference in the amount which the taxable entity was supposed to report according to special regulations1) or for which it lodged a claim according to special regulations.1) 

Article 68a
Simplified Assessment Procedure

	(1) Tax administrator shall issue a decision in the simplified assessment procedure ("assessment order") assessing tax or tax difference compared to the tax assessed, or determining the amount or the difference in the amount the taxable entity should have reported under special regulations1) or that was claimed under special regulations,1) if the taxable entity failed to remove in the time period under Article 17(2) the deficiencies which have an impact on the amount of tax or the claim raised and the tax administrator has not initiated tax audit.

	(2) The assessment order shall be issued by the tax administrator based on the facts and based on the evidence gained in tax administration. 

	(3) Taxable entity may file a protest against the assessment order within 15 days from the day of delivery thereof. The protest is filed with the tax administrator that issued the assessment order. The protest filed must be objectively justified. Alongside with the protest, the taxable entity is requested to also submit to the tax administrator the instruments referred to by the taxable entity or the designation of other evidence relating to the reasons of the protest filed. No remedial measures, save for the examination of the decision by the court, may not be filed against the assessment order. 

	(4) The tax administrator shall refuse the protest by decision if the protest was filed
a) late;

b) by an unauthorised person; or

c) without objective justification, while the taxable entity must be instructed of such consequence in the assessment order. 

	(5) Upon delivery of the protest the tax administrator does not refuse, the assessment order shall be cancelled to the fullest extent and the tax administrator shall initiate tax audit. 
	
	(6) The assessment order delivered shall become valid in law on the day the decision refusing the protest under section 4(c) or through expiry of the period for filing a protest becomes valid in law. 

	(7) The assessment order must contain instruction about the place, time limit, and form of filing the protest including a note that the protest filed must be objectively justified. If the assessment order lacks the instruction about protest or the instruction is provided incorrectly in the assessment order, the protest may be filed in 30 days from delivery of the assessment order; if the assessment order states a longer period for filing the protest, the period provided in the assessment order shall apply.

	(8) The tax administrator may only conduct tax audit covering the same tax and the same tax period, which has already been decided under a lawful assessment order in the tax assessment process or tax difference process compared to the tax assessed or in the claim lodged or difference in the amount which should have been reported by the taxable entity under special regulations1) or which should have been claimed under special regulations1), on the initiative of the Ministry, Financial Directorate, or law enforcement authorities.
 
Article 69
Cessation of the Right to Assess Tax

	(1) Unless otherwise provided for by this Act or a special regulation, tax or tax difference may not be assessed or a claim to an amount according to special regulations1) may not be made after five years have elapsed since the end of the year in which the obligation to file tax return arose, or in which the taxable entity was obliged to pay tax without the obligation to file tax return, or in which the right to claim an amount according to special regulations1) arose for the taxable entity. In the case of a taxable entity which claims deduction of tax loss, tax or tax difference may not be assessed after the seven years have elapsed since the end of the year in which the obligation to file the tax return in which the tax loss was reported arose. 
 
	(2) If an action leading to the assessment of tax or tax difference or to the making of a claim for an amount according to special regulations1) was made before the expiry of the time limit, the time limits referred to in Article 69(1) shall start passing again since the end of the year in which the taxable entity was notified of that action. Tax or tax difference may be assessed or a claim to an amount according to special regulations1) may be made not later than within ten years after the end of the year in which the obligation to file tax return arose, or in which the taxable entity was obliged to pay tax without the obligation to file tax return, or in which the right to claim an amount according to special regulations1) arose for the taxable entity. 
 
	(3) An action leading to the assessment of tax or tax difference or to the making of a claim for an amount according to special regulations1) shall be considered delivery of 
 
a) a protocol of tax audit; 
 
b) a protocol on the determination of tax by using tools. 
 
	(4) If tax audit is being perform at the request of prosecuting authorities, an action leading to the assessment of tax or tax difference or to the making of a claim for an amount according to special regulations1) shall be considered the drawing up of minutes of the commencement of tax audit or the delivery of a notification of tax audit. 
 
	(5) When international agreements in the area of taxes which are binding for the Slovak Republic are applied, tax or tax difference may be assessed or a claim to an amount according to special regulations1) may be made not later than within ten years after the end of the year in which the obligation to file tax return arose, or in which the taxable entity was obliged to pay tax without the obligation to file tax return, or in which the right to claim an amount according to special regulations1) arose for the taxable entity; in such cases, the provisions of Article 69(1) and (2) shall not apply. 

Article 70
Tax Relief or Remission of Tax Arrears in Respect of Tax 

	(1) For the purposes of these provisions, tax arrears shall mean tax arrears in respect of tax, except for interest on late payment, interest and penalty. 
 
	(2) At the request of a taxable entity which is a natural person, tax administrator may permit tax relief or remit tax arrears in respect of tax, except for tax arrears in respect of added value tax and excise taxes, if recovery of the tax arrears would pose a serious threat to the aliment of the tax debtor or the persons who are dependent on his or her aliment. The tax debtor shall be obliged to prove the fulfilment of that condition. 
 
	(3) Tax administrator shall issue a decision on the permission of tax relief or remission of tax arrears; an appeal may not be filed against the decision. If the tax administrator, by its decision, permits the tax debtor a tax relief or remits tax arrears, it shall not assess to the tax debtor interest on late payment according to Article 156 or an aliquot part thereof pertaining to the permitted tax relief until the date of delivery of the decision. The tax administrator shall send the taxable entity a written notification of not granting the request of the taxable entity for permitting tax relief or remission of tax arrears; in such a case, no decision shall be issued.  

 	(4) Permission of tax relief or remission of tax arrears may be conditioned, in particular, by the obligation to pay part of the tax arrears within the specified time limit. 

 	(5) A tax relief may be permitted or tax arrears may be remitted only in compliance with a special regulation.40) 

SECTIONS THREE
LEGAL REMEDIES

Article 71
Objection

	A taxable entity may lodge an objection if provided so by this Act. Unless otherwise stipulated by this Act, an authority against which the objection is directed shall decide on the objection and the lodgement of the objection shall not have a suspensory effect; no legal remedies shall be admissible against a decision on the objection. 
 
Appellate Procedure

Article 72
General Provisions on Appeal

	(1) An appeal may be filed against a decision, unless otherwise provided for by this Act or unless the participant to the proceedings waives the appeal in writing or orally in the form of record in minutes. 
 
	(2) An appeal shall be filed by the authority whose decision is contested by the appeal (hereinafter referred to as “the first-instance authority”). 
 
	(3) An appeal may be filed within 30 days after the date of delivery of the decision which is being appealed, unless otherwise provided for by this Act; the appeal filed may be supplemented or amended no later than before the expiry of the time limit.
 
	(4) In addition to the particulars referred to in Article 13, an appeal shall also contain  
 
a) the identification of the first-instance authority; 
 
b) the number of the decision which is being appealed; 
 
c) the reasons for filing the appeal; 
 
d) the evidence proving justification of the appeal, unless the appeal only objects to variance with legal regulations; if possible, the taxable entity shall also submit documentary evidence; 
 
e) the proposed changes or cancellation of the contested decision. 
 
	(5) If an appeal does not contain the particulars prescribed by the law, the first-instance authority shall act according to Article 13(8) through (10) and the time limit for the elimination of any deficiencies may not be shorter than 15 days. 
 
	(6) If a participant to the proceedings withdraws its appeal, it may not file a new appeal in the same matter. A notification of withdrawal of an appeal shall be submitted in writing or orally in the form of record in minutes. The date of withdrawal of the appeal shall be the date when the minutes of withdrawal of the appeal were drawn up or the date when the notification of withdrawal of the appeal was delivered to the tax administrator. On that date, the appellate procedure shall be halted and the decision shall become final. If the first-instance authority makes some actions in the procedure in the period since the filing of the appeal until its withdrawal, such actions shall not be cancelled by the withdrawal and they may be used in further proceedings. 
 
	(7) An appeal filed in a timely fashion has a suspensory effect, unless otherwise provided for by this Act. 

 	(8) An appeal shall not be admissible if 

a) it is filed after the specified time limit; 
 
b) it is not filed by the authorised person; 

c) it is only directed against the reasoning of the decision. 
 
	(9) In an appeal against a decision assessing a difference in the amount which the taxable entity was obliged to pay or report according to special regulations1) or for which it made a claim according to special regulations,1) only the difference may be contested. 
 
	(10) If the time limit for the assessment of tax expires during an appellate procedure, the first-instance authority or the appellate authority according to Article 74(1) shall halt the appellate procedure and cancel the contested decision. 
 
Article 73
Procedure of the First-Instance Authority

	(1) The first-instance authority may decide on an appeal if it allows the appeal in full extent. An appeal may not be filed against the decision. 
 
	(2) If the first-instance authority does not decide on the appeal according to Article 73(1), it shall refer the appeal within 30 days after the date of commencement of the appellate procedure, including the results of the supplemented tax proceedings, together with a complete file and presentation report, to the appellate authority for decision; it shall notify the taxable entity thereof. 
 
	(3) A presentation report shall contain, in particular
 
a) a summary of the results of the supplemented tax proceedings;
 
b) an opinion on all the reasons for the appeal; 

c) a proposal of the ruling of the decision on appeal. 
	
(4) The first-instance authority shall turn down the appeal if 
 
a) it is inadmissible;  

b) it is directed against a decision which may not be appealed. 
	
(5) The first-instance authority shall notify the participant to the proceedings that the appeal has been turned down according to Article 73(4) in writing and without undue delay. 
 	
(6) If it follows from the nature of the matter than an appeal may be filed by several taxable entities and if only one of them appeals, the tax administrator shall notify the affected taxable entities thereof and shall call upon them to comment on the filed appeal within a time limit specified by the tax administrator. The time limit may not be shorter than 15 days. Any comments delivered after the specified time limit shall be disregarded. A change of tax liability following from a decision on appeal shall apply to all taxable entities. 
 
Article 74
Procedure of the Appellate Authority

	(1) The appellate authority shall be the second-instance authority. If a decision is issued by the Ministry, the appellate authority shall be the Minister who shall decide on the basis of recommendations of a special commission appointed by the Minister. 
 
	(2) The appellate authority shall review any contested decision in the extent requested in the appeal. If any facts or legal circumstances which have not been claimed by the participant to the proceedings and which have a significant influence on the ruling of the decision emerge, the appellate authority shall take them into consideration during its decision-making; the appellate authority shall not be bound solely by proposals of the participant to the proceedings and it may change the decision contested by the appeal also to the detriment of the participant to the proceedings. Within an appellate procedure, the appellate authority may supplement the outcomes of tax proceedings, eliminate errors of proceedings or impose on tax administrator to make such supplementation or elimination of errors, including the specification of a reasonable time limit. 
 
	(3) The appellate authority shall be entitled to take evidence within the appellate procedure if it deems it necessary. If the appellate authority takes evidence, it shall be obliged to allow participants to the proceedings to acquaint themselves with the results of the performed taking of evidence before a decision is issued. 
 
	(4) The appellate authority shall change or cancel the contested decision in justified cases, otherwise it shall confirm the contested decision. The appellate authority shall cancel the decision and return the matter for further proceedings and decision if there are reasons for doing so. If the appellate authority cancels the decision and returns the matter for further proceedings and decision, the tax administrator or the authority whose decision was cancelled shall be bound by the legal opinion of the appellate authority. 
 
	(5) When an appeal is directed against a decision on tax determined by using tools, the appellate authority shall examine the compliance with statutory conditions for the application of Article 48. If the appellate authority finds out that these statutory conditions were complied with, it shall not allow the appeal and confirm the contested decision. 
 
	(6) A decision on appeal shall not contain reasoning if it allows the appeal in full extent. 
 
	(7) An appeal may not be filed against decision of the appellate authority; legal remedies against a decision of the Minister shall not be admissible. 
 
	(8) The appellate authority shall turn down the appeal if
 
a) it is inadmissible;  

b) it is directed against a decision which may not be appealed. 

 	(9) The appellate authority shall notify the participant to the proceedings that the appeal has been turned down according to Article 74(8) in writing and without undue delay
 
	Article 75 
	Reopening of Proceedings 

	(1) Tax proceedings completed with a final decision, except for a decision which has changed or cancelled the decision outside appellate procedure according to Article 77(3), shall only be reopened on the proposal of a participant to the proceedings or ex officio if 
 
a) new facts or evidence have emerged and they could have significant influence on the ruling of the decision and they could not be applied in the proceedings with no fault of the participant to the proceedings; 
 
b) the decision has been issued on the basis of evidence which proved to be false or the decision has been reached by means of a criminal offence; 
 
c) the decision depended on the assessment of a preliminary issue on which the competent authority made a different decision. 
 
	(2) Reopening of tax enforcement proceedings shall not be admissible. 
 
	(3) A proposal to reopen proceedings shall be filed with the tax administrator who has decided in the matter at first instance. 
 
	(4) A proposal to reopen proceedings shall be filed within six months since the date when the participant to the proceedings provably became aware of the reasons for the reopening of proceedings, however, not later than within three years since the date when the decision to which the reopening relates became final. These time limits may not be extended or default of them may not be remitted. 
 
	(5) A proposal to reopen proceedings shall state the reason according to Article 75(1), the evidence proving its justifiability and compliance with the time limits according to Article 75(4). 
 
	(6) If a proposal to reopen proceedings has been rejected, the participant to the proceedings shall not be entitled to resubmit the proposal to reopen proceedings for the same reasons. 

Article 76
Procedure for Reopening of Proceedings

	(1) Reopening of proceedings shall be permitted or ordered by tax administrator. If the reasons to reopen the proceedings according to Article 75(1) do not prove to be true, the proposal to reopen proceedings shall be rejected. 
 
	(2) If an authority other that tax administrator has decided at last instance, that authority shall permit, order or reject the proposal to reopen proceedings; it shall be the Minister in the case of a decision made by the Ministry. 
 
	(3) Reopening of proceedings may be permitted or ordered, unless the right to assess tax or tax difference or to make a claim for an amount according to special regulations1) has ceased to exist. 

	(4) In the case of change of local competence, the tax administrator who is locally competent on the date of filing of the proposal shall decide on the proposal to reopen proceedings, order the reopening or reject the proposal to reopen proceedings. If an authority other that tax administrator has decided at last instance, that authority shall, in the case of change of local competence, decide on the proposal to reopen proceedings, order the reopening or reject the proposal to reopen proceedings. Any change of local competent after the reopening of proceedings was permitted or ordered shall be disregarded. 
 
	(5) A decision to permit or order reopening of proceedings shall state the extent in which the proceedings shall be reopened and for what reasons. 
 
	(6) An appeal may not be filed against a decision to permit or order reopening of proceedings. If the proposal to reopen proceedings was rejected by the decision, an appeal may be filed against the decision. 
 
	(7) New proceedings in the matter shall be performed by the tax administrator who decided in the matter at first instance; if local competence has changed, the new proceedings in the matter shall be performed by the tax administrator referred to in Article 76(4). If an appellate authority has decided on the reopening of proceedings, the tax administrator shall be bound during the proceedings by the legal opinion of the appellate authority. 
 
	(8) New decision shall repeal the original decision; an appeal may be filed against the new decision. 
 
	Article 77 
	Review of Decision Outside Appellate Procedure 

	(1) A decision which is final, except for a tax enforcement notice and a decision on appeal against a tax enforcement notice, may be reviewed by the second-instance authority on its own or other initiative; in the case of a decision of the Ministry, the Minister shall review the decision on the proposal of a special commission appointed by the Minister. A decision of the Minister may not be reviewed. The second-instance authority whose final decision has already been reviewed by the Ministry shall not be entitled to file an initiative to review a decision. Similarly, the tax administrator who has issued the decision and on which the second-instance authority, whose final decision has already been reviewed by the Ministry, shall not be entitled to file an initiative to review a decision. 
 
	(2) An initiative to review a decision outside appellate procedure shall be filed with the authority which has issued the decision and may be filed not later than within three years since the date when the decision suggested to be reviewed became final. 
 
	(3) A decision issued at variance with the generally binding legal regulations shall be changed or cancelled by the authority competent to review the decision. The authority competent to review the decision shall cancel and return the matter for further proceedings and decision if there are reasons for doing so. 
 
	(4) If the authority competent to review the decision finds out that the issued decision is not at variance with the generally binding legal regulation, it shall send a written notification thereof to the person who has filed the initiative to review the decision. In such a case, no decision shall be issued. 
 
	(5) The competent authority shall review a decision on the basis of the legal status and the factual circumstances at the time of issue of the decision. The competent authority may not change or cancel the decision or cancel and return the matter for further proceedings according to Article 77(3) if the decisive factual circumstances on which the original decision was based have changed after the issuance of the decision. 
 
	(6) An initiative to review a decision made by a participant to the proceedings may also be fully satisfied by the authority which has issued the decision, unless the decision relates to any other participant to the proceedings or if other participants to the proceedings agree with that. 
 
	(7) The authority competent to review a decision outside appellate procedure may, outside appellate procedure, cancel the decision, change, or cancel and return the matter for further proceedings, unless the right to assess tax or tax difference or to make a claim according to special regulations1) has ceased to exist.
 
	(8) If the initiative to review a decision outside appellate procedure is directed against a decision on tax determined by using tools, the competent authority shall review compliance with the statutory conditions for the application of that method of determination of tax and compliance with the procedure referred to in Article 48. If the authority competent to review the decision finds out that these statutory conditions and the procedure referred to in Article 48 have been complied with, it shall act according to Article 77(4). 
 
	(9) An appeal may not be filed against a decision which cancels a decision outside appellate procedure and returns the matter for further proceedings and decision, or against a decision which cancels or changes a decision outside appellate procedure. 
 
	(10) A participant to the proceedings may not file an initiative to review a decision against a decision which cancels a decision outside appellate procedure and returns the matter for further proceedings and decision. 
 
	(11) If a court has made final decision on a legal action contesting a decision, the decision may not be reviewed according to this Act in the extent in which the court has decided. 

Article 78
	Decisions Excluded from Review by Courts 

	(1) The following decisions shall be excluded from a review by courts
 
a) on deferral of payment of tax or tax arrears; 
 
b) on payment of tax or tax arrears in instalments; 
 
c) on tax relief or remission of tax arrears according to Article 70; 
 
d) on relief from a sanction or remission of a sanction according to Article 157(1)(b) and (c).

	(2) Save for the decisions under (1), also the judgement satisfying plaintiff according to special regulation43a) shall be excluded from review by courts. 

CHAPTER THREE
TAX OVERPAYMENTS AND TAX ARREARS

SECTION ONE
TAX OVERPAYMENTS

Article 79
Tax Overpayments and Interest

	(1) Article 55(6) and (7) shall apply accordingly in the case of use of tax overpayment; the tax administrator shall notify the taxable entity in writing of the use of the overpayment according to Article 55(6) and (7). 

 	(2) If the tax overpayment cannot be used according to Article 79(1) or the procedure according to Article 79(9) or (10) cannot be applied, the tax administrator shall, at the request of the taxable entity, transfer the tax overpayment for undue tax advance, otherwise it shall refund the tax overpayment within a time limit of 30 days after the date of delivery of the request for its refund if the tax overpayment is higher than EUR 5; a tax overpayment in respect of income tax and motor vehicle tax for the relevant tax period shall be refunded not sooner than after the expiry of the time limit for the filing of tax return according to special regulations,44) however, not later than within 40 days after the date of origin of the tax overpayment. If the tax administrator grants the request for return of overpayment in full extent, no decision shall be issued by the tax administrator.
 
 	(3) If the tax administrator refunds the tax overpayment after the time limit referred to in Article 79(2), it shall be obliged, within a time limit of 15 days after the refund of the tax overpayment, to decide on the award of interest on the amount of the tax overpayment if the amount of the tax overpayment exceeds EUR 5. A triple of the basic interest rate of the European Central Bank valid on the last date of the time limit within which the amount of the tax overpayment was supposed to be refunded according to this Act shall be used for the calculation of the interest; if the triple of the basic interest rate of the European Central Bank is lower than 10%, the interest rate of 10% per annum shall be used for the calculation of interest instead of the triple of the basic interest rate of the European Central Bank. The interest shall be awarded for every day in default. The tax administrator shall pay the interest within 15 days after the delivery of the decision to award interest. If the tax administrator reports tax arrears against the taxable entity, it shall use the interest or part thereof within a time limit for its payment according to Article 55(6) and (7). Similarly, the tax administrator shall pay interest to a taxable entity also in the case of late refund of excess remission and excise tax the refund of which has been claimed, unless the excess remission and the excise tax is used according to Article 55(6) and (7). 
 
	(4) An appeal against the decision of tax administrator to award interest according to Article 79(3) shall not have a suspensory effect. 

 	(5) Tax overpaid may not be refunded if the application for refund was delivered after expiry of the right to assess tax or tax difference; this shall not apply if the tax overpayment arose due to the fact that the tax was paid based on decision of the tax administrator which was thereafter changed or cancelled due to unlawfulness thereof, and the application for the refund of the tax overpaid was filed in 60 days from when this decision became valid in law. The overpaid tax which cannot be refunded shall constitute the income of the state budget or the municipal budget.

 	(6) The date when the amount of the overpayment was debited from the account of the tax administrator shall be considered as the date of refund of the overpayment. Providers of payment services shall be obliged to notify the taxable entity of the date when the payment was debited from the account of the tax administrator.

 	(7) Article 79(1) through (6) shall apply accordingly to excess remission, value added tax claimed according to a special regulation44aa) and to excise tax the refund of which has been claimed. 

 	(8) Excess remission of value added tax claimed by a group44a) may be used for the payment and compensation of tax arrears in respect of other taxes of individual members of the group; Article 55(6) and (7) shall apply accordingly to the compensation of tax arrears. 
 
	(9) Article 79(1) and (5) shall apply according to value added tax the refund of which has been awarded by a decision of tax administrator according to a special regulation;44b) if the tax cannot be used according to Article 79(1), it shall be used for the settlement of a claim of a Member State according to a special regulation.44c) 
 
	(10) If tax overpayment, excess remission, value added tax or excise tax cannot be used according to Article 79(1), it may be used for the settlement of a claim of a Member State according to a special regulation.44d) 
 
	(11) The use of tax overpayment, excess remission, value added tax or excise tax according to Article 79(1) and (8) through (10) shall be considered as their refund. 
 
	(12) A taxable entity may not assign according to the Civil Code50) a claim for tax refund, a claim for refund of tax overpayment and a claim for an amount according to special regulations.1)
 
SECTION TWO
TAX ARREARS

Article 80
A Call to Pay Tax Arrears

	(1) If a taxable entity, within a time limit according to this Act or special regulations1) or specified in a decision of tax administrator, fails to pay tax or settle collected tax or withheld tax, the tax administrator may call upon the taxable entity to settle or pay the tax arrears within a substitute time limit specified by the tax administrator. The time limit may not be shorter than 15 days. The tax administrator shall be obliged to notify the tax debtor in the call of the consequences of the failure to settle or pay the tax arrears. An objection may be lodged against the call within 15 days after its delivery. The lodgement of an objection shall have a suspensory effect. The decision to allow the objection does not have to contain justification. 
 
	(2) The call referred to in Article 80(1) shall also be used for the payment of other monetary payments which are not tax and which have been imposed by a decision of tax administrator according to this Act, including enforcement costs and cash expenses. 

Article 81
Lien

	(1) In order to secure tax arrears, a lien to the subject of lien possessed by the tax debtor or to a claim of the tax debtor may arise on the basis of a decision of the tax administrator. Similarly, the tax administrator may decide on the securing of tax arrears by the establishment of lien to the subject of lien which will be acquired by the tax debtor in the future, even if the subject of lien will originate in the future and its origin depends on the fulfilment of a condition. A lien may not be established to orthopaedic aids and compensation aids, including a personal motor vehicle of a severely disabled person. A lien to claim shall be effective in relation to sub-debtor if the sub-debtor has been notified thereof in writing. The decision on the securing of tax arrears by the establishment of lien to a pledge of the tax debtor shall be delivered to the tax debtor. In the case of a lien to a claim of the tax debtor, the decision on the securing of tax arrears by the establishment of lien to a claim of the tax debtor shall be delivered to the tax debtor and to the sub-debtor. The tax debtor may file an appeal against the decision referred to in the fifth sentence with a time limit of 15 days after the date of its delivery; similarly, the tax debtor and the sub-debtor may file an appeal according to the sixth sentence. The sub-debtor may object in the appeal only to the non-existence or cessation of the claim which is the subject of lien; it shall be obliged to prove that allegation. The appeal shall not have a suspensory effect. The decision on the securing of tax arrears by the establishment of lien, including the identification of its enforceability, shall be sent for record or registration according to the Civil Code.45) The tax administrator shall notify the Land Register or the relevant register of the date when the decision became final. For the purposes of this Act, sub-debtor shall mean a debtor of a tax debtor. 
 
	(2) The decision referred to in Article 81(1) shall contain, in addition to the particulars referred to in Article 63(3), also personal number if it is necessary according to special regulations,46) the identification of tax arrears and of the subject of lien, and the ban for the tax debtor or the sub-debtor to dispose of the subject of lien without prior consent of the tax administrator. 
 
	(3) In the case of origin of lien to securities, the tax administrator shall give an order to the legal entity authorised to keep records according to a special regulations47) to register the suspension of the right to dispose of the securities of the particular tax debtor. 
 
	(4) The lien according to Article 81(1) may also be established in order to secure certain tax claim which will arise in the future if there exist reasonable concerns that the undue or not assessed tax will not be paid. 
 
	(5) For the purposes according to Article 81(1), the tax administrator shall be entitled to call upon the tax debtor to submit a list of its assets. The tax debtor shall be obliged to comply with the call within the specified time limit. The tax administrator shall also be entitled to check the veracity of the list of assets of the tax debtor. 
 
	(6) Tax administrator shall ensure that the value of the subject of lien according to Article 81(1) will be adequate to the amount of the tax arrears for the securing of which the lien is being established. If the tax debtor does not own, at the time of issuance of the decision on the establishment of lien, any subject of lien the value of which is adequate to the amount of the tax arrears, the tax administrator may decide on the establishment of lien also to a subject of a higher value. 
 
	(7) The tax debtor may take legal acts concerning the subject of lien after the issuance of the decision on the establishment of lien only with prior consent of the tax administrator. That shall not apply in the case of exercise of lien by a preferential lien creditor according to a special regulation on behalf and to the account of the lien debtor or on behalf of the lien creditor and to the account of the tax debtor; the preferential lien creditor shall be obliged to notify the tax administrator thereof in advance. 
 
	(8) If several liens arise to the subject of lien, the lien securing a tax claim or the lien securing tax arrears shall be settled according to the order of the record or registration of the lien in the register according to a special regulation.45) If claims secured by lien are being settled in bankruptcy proceedings or in restructuring proceedings, a special regulation48) shall apply to such settlement. 
 
	(9) Securing of tax arrears shall be performed at the expense of the tax debtor. If the tax debtor fails to pay the costs of securing the tax arrears, the tax administrator shall be entitled to recover them in tax enforcement proceedings. 
 
	(10) The provisions of Article 81(1) through (3), (5) through (7), (9) and (11) shall also apply identically to the securing of an existing tax claim and a certain tax claim which will arise in the future. 
	(11) The provisions of the Civil Code and special regulations concerning a lien49) shall apply, unless otherwise provided for by this Act. 
 
	Article 82 
	Change and Cancellation of Lien 

	The tax administrator may change the decision on the establishment of lien at its own initiative or other initiative, even partially, if the taxable entity has paid, in full or partially, the tax claim or if the tax debtor or sub-debtor or any other person according to Article 59 has paid, in full or partially, tax arrears, or if the subject of lien has ceased to exist, or if the tax claim or the tax arrears have ceased to exist in any other way, or if there is any other reason for its change or cancellation. The decision shall be delivered to the taxable entity and in the case of tax arrears, to the tax debtor or sub-debtor who may file an appeal against the decision with a time limit of 15 days after the date of its delivery. Final decision shall be delivered to the register according to a special regulation.45) 
 
	Article 83 
	Temporarily Unenforceable Tax Arrears 

	Tax arrears or part thereof shall be considered as temporarily unenforceable if 
 
a) its recovery from the tax debtor or from other persons from whom they could have been recovered is fruitless; 
 
b) the property relations of the tax debtor would not lead to even partial settlement of the tax arrears;  
 
c) the property of the tax debtor is not sufficient event to cover the enforcement costs and cash expenses according to Article 149 and the tax administrator has, by its decision, halted or partially halted the tax enforcement proceedings; 
 
d) its recovery is connected with difficulties and it may be presumed that further recovery would not lead to even partial settlement of the tax arrears; or 
 
e) the amount of the tax arrears in aggregate for all taxes does not exceed EUR 170. 
 
	Article 84 
	Cessation of Tax Arrears

	(1) Tax arrears shall cease to exist on the date 
 
a) when the court ruling that the inheritance shall go to the state becomes final if the tax debtor has died; 
 
b) when the court ruling becomes final if the tax debtor has died and the court has halted inheritance proceedings after the property of insignificant value left by the testator was released to the person who arranged the funeral or if the court has halted the proceedings because the testator did not leave any property; 
 
c) of cessation of the taxable entity if the taxable entity ceases to exist without a legal successor; 
 
d) when a decision by which the tax administrator permitted relief or remitted tax arrears or part thereof according to Article 70 or Article 157 becomes final or on the date specified in compliance with the conditions stipulated in the regulation of the government issued according to Article 160(3); 
 
e) following after the date of cessation of the right to recover the tax arrears; 
 
f) of publication in the Commercial Journal of the court ruling on forgiveness of debt of the debtor who is a natural person, namely in the extent of unsettled registered claims and unsettled claims against the assets which remained after the cancellation of bankruptcy and which weren’t settled during a probationary period either; 
 
g) following after the full settlement of the claims of the tax administrator ensuing from a confirmed restructuring plan, namely in the extent of claims which the taxable entity does not have to, on the basis of the approved restructuring plan, settle or which may not be settled within restructuring; similarly, also the claims which have not been registered in the restructuring proceedings duly and on time shall cease to exist and these claims or parts thereof may not be additionally assessed after the completion of the restructuring. 
 
	(2) Tax arrears shall cease to exist on the date when a decision of the tax administrator on the cessation of tax arrears becomes final if 
 
a) the amount of the temporarily unenforceable tax arrears, including the costs connected with tax administration and recovery of the tax arrears from the taxable entity, does not exceed EUR 20; 
 
b) the tax arrears or part thereof could not have been settled by the tax administrator from heirs up to the amount of the price of the acquired inheritance. 
 
	(3) The decision on the cessation of tax arrears referred to in Article 84(2) shall not be served and shall become final on the date of its issue. Legal remedies against the decision shall not be admissible. 
 
	(4) The provisions of Article 84(1) through (3), except for (1)(d), shall also apply to the cessation of any other monetary payment which is not tax, including enforcement costs and cash expenses imposed by a decision of tax administrator according to this Act. 
 
Article 85
Limitation and Cessation of the Right to Recover Tax Arrears

	(1) The right to recover tax arrears shall be time-barred after six years after the end of the calendar year in which the tax arrears arose. If the tax administrator serves the taxable entity the call referred to in Article 80 within the time limit referred to in the first sentence, new limitation period shall start to pass after the end of the calendar year in which the call was delivered.
 
 	(2) The time limit referred to in Article 85(1) shall not pass during tax enforcement proceedings. 

	(3) The tax administrator shall only take into account limitation if the tax debtor raises an objection to limitation, namely only in the extent of the lodged objection. The lodgement of objection shall have a suspensory effect. The tax debtor may not file an appeal against the decision on objection. 

 	(4) The right to recover tax arrears shall cease to exist 20 years after the end of the calendar year in which the tax arrears arose. 

 	(5) The provisions of Article 85(1) through (4) shall also apply to the right to recover other monetary payments, which are not tax, imposed by a decision of tax administrator according to this Act, including enforcement costs and cash expenses. 
 
Article 86
Assignment of Tax Arrears

	(1) A tax office or a customs office 
 
 a) shall assign, on the basis of the conditions stipulated by this Act, temporarily unenforceable tax arrears, in which case more than five years have elapsed since the end of the year when they arose, to a legal entity with a 100% capital participation of the state determined by the Ministry; 

b) may assign, on the basis of the conditions stipulated by this Act and a special regulation,48) tax arrears of a tax debtor who is in bankruptcy or in liquidation to a legal entity with a 100% capital participation of the state determined by the Ministry. 
 
	(2) The legal entity to which the tax arrears have been assigned according to Article 86(1) may further assign the tax arrears only to a legal entity with a 100% capital participation of the state or to a legal entity established by law; the procedure referred to in Article 86(4) shall apply accordingly to the assignor. 
 
	(3) The Financial Directorate shall conclude a written agreement on the assignment of tax arrears in relation to the assignment of tax arrears according to Article 86(1). The agreement shall also include settlement of the rights from the security for the tax arrears. 
 
	(4) A tax office or a customs office shall notify, without undue delay, the assignment of tax arrears to the tax debtor and to the court which has declared bankruptcy according to a special regulation;48) the notification shall also state the date of assignment of the tax arrears. If settlement of the assigned tax arrears is secured by a lien, by a guarantee or in any other way, the tax office or the customs office shall also be obliged to notify the assignment of the tax arrears in writing to the person who provided the security for the obligation. 
 
	(5) The right to dispose of the assigned arrears of the tax debtor shall pass to the legal entity referred to in Article 86(1) on the validity date of the agreement on assignment of tax arrears or on the date specified in the agreement. 
 
	(6) A tax office or a customs office shall be obliged to hand over all the documents and provide all the necessary information related to the assigned tax arrears to the legal entity referred to in Article 86(1). 
 
	(7) Tax arrears may only be assigned for a reward. The reward for the assignment of tax arrears shall form an income of the state budget. 
 
	(8) The Civil Code50) shall not apply to the assignment of tax arrears according to this Act. 
 
	Article 87 
	Set-Off of Tax Arrears 

	(1) If the tax debtor has tax arrears, as well as a claim towards a state budgetary organisation, these may be mutually set off. Upon the set-off of the tax arrears with the claim of the tax debtor, these shall cease to exist in the amount they overlap, namely on the date of delivery of a confirmation of the Financial Directorate on the set-off of tax arrears to the tax debtor. 
 
	(2) Only claims which have not been time-barred may be set off. The amount of the claim and the amount of the tax arrears which are to be set off have to exceed EUR 350 in a single case. 
 
	(3) The set-off of tax arrears may be performed at the request of the tax debtor filed with the materially competent tax administrator which is a tax office or a customs office. The request shall contain 
 
a) the business name or the name, registered office, identification number of the tax debtor assigned as at registration if it is a legal entity, or the name, surname, address of permanent residence or place of business if different that the permanent address, and the identification number assigned as at registration if it is a natural person; 
 
b) the identification of the claim of the tax debtor towards the state budgetary organisation which may be set off, stating its amount and legal reason for origin, and also stating the relevant administrator for the liability; 
 
c) the identification of the tax arrears, stating the tax office or the customs office relevant for the administration of the tax arrears; 
 
d) a statement of the tax debtor that it requests set-off of claims according to letters b) and c); 
 
e) the date and signature of the tax debtor. 
 
	(4) A tax office or a customs office shall refer the complete request referred to in Article 87(3), together with a confirmation of the amount and identification of the tax arrears according to Article 87(3)(c), to the Financial Directorate. If the tax debtor fails to submit complete request to the tax office or the customs office, the tax office or the customs office shall proceed according to Article 13(8) through (10).  
 
	(5) The Financial Directorate shall verify the correctness of the data provided in the request and ask the relevant state budgetary organisation for a confirmation that it acknowledges the liability corresponding to the claim of the tax debtor. Following the confirmation of the claim according to the first sentence, the state budgetary organisation shall be obliged to refrain from any actions leading to any change of the confirmed data. Following the verification and confirmation of data by the relevant state budgetary organisation, the Financial Directorate shall issue a confirmation of set-off which it shall deliver to the tax debtor, to the state budgetary organisation and to the relevant tax office or customs office; the confirmation shall be delivered to the tax debtor and to the state budgetary organisation into their own hands. If the Financial Directorate does not set off claims and tax arrears, it shall notify the tax debtor, the state budgetary organisation and the tax office or the customs office thereof; the notification shall be delivered to the tax debtor and to the state budgetary organisation into their own hands. 
 
	(6) The provisions of the Commercial Code and of the Civil Code concerning set-off of claims51) shall not apply to the set-off according to this Act.
 
	(7) The provisions of Article 87(1) through (6) shall not apply to a tax administrator which is a municipality. 
 
	(8) The procedure referred to in Article 79 may not be applied since the date of delivery of a complete request referred to in Article 87(3) until the date of delivery of the confirmation of set-off referred to in Article 87(5) to the tax office or to the customs office. That shall also apply if the set-off is not performed and a notification thereof is delivered to the tax office or to the customs office. The tax office or the customs office may perform the compensation according to Article 79 not sooner than as at the date following after the date of delivery of the notification referred to in the last sentence in Article 87(5). 
 
CHAPTER FOUR
TAX ENFORCEMENT PROCEEDINGS

SECTION ONE
BASIC AND GENERAL PROVISIONS

Article 88
Basic Provisions

	(1) Tax enforcement proceedings are proceedings within the framework of which the tax administrator recovers, ex officio, tax arrears, other monetary payments imposed by a decision, enforcement costs and cash expenses according to Article 149. 
 
	(2) Only a tax administrator may recover tax arrears according to this Act; that shall not apply in the case of enforcement proceedings performed on the basis of a decision enforceable according to a special regulation.51a) A tax administrator which is a tax office or a customs office shall be entitled to make all acts on behalf of the state in the tax enforcement proceedings. In the case of a tax administrator which is a municipality, recovery of tax arrears may also be ensured according to a special regulation.52) 
 
	(3) In justified cases, the tax administrator shall be entitled to invite the tax debtor during tax enforcement proceedings to submit documents confirming ownership of property, the amount of payments in favour of the tax administrator, and other evidence. For the purposes of this Act, property shall mean things according to the Civil Code, rights or other property values, in particular, flats, non-residential premises, claims, cash, foreign exchange values, objects made of precious metals, and other things in which case no sale occurs, securities, wage and other income. 
 
	(4) Tax administrator shall be obliged 

a) to find out whether the conditions for the commencement of tax enforcement proceedings have been fulfilled; 
 
b) to perform tax enforcement only according to this Act and in the ways stipulated by this Act. 
 
	(5) If tax enforcement is being performed at a tax debtor or its guarantor and at the same time another enforcement is being conducted or commences,52) but their subject is not the same property, they shall be performed simultaneously; in such a case, the tax administrator may apply settlement of tax arrears in distribution proceedings according to a special regulation.52) If tax enforcement proceedings have been commenced in respect of the same property of the tax debtor earlier than other enforcement proceedings, the tax enforcement shall be performed as a priority. The tax administrator shall be entitled to agree with the court executor on the performance of enforcement, even if other enforcement proceeding in respect of the same property were commenced earlier. 
 
	(6) If the tax administrator has not been satisfied from the lien, not even partially, not later than within a time limit of two years after the grant of consent according to the Civil Code53) by the tax administrator to a person other than the lien creditor or since the delivery of the notification according to the Civil Code54) from another lien creditor and the subject of lien is possessed by the tax debtor, the tax administrator which is the preferred lien creditor shall be entitled to perform tax enforcement in relation to that subject of lien. 
 
	(7) Any defects of the object shall cease to exist upon the transfer of ownership of movable object to the successful auctioneer or transfer of ownership of movable object to the transferee referred to in Article 125(6) and Article 126(2). 
 
	(8) Tax enforcement proceedings may be conducted and tax enforcement may be performed in any way according to this Act against other person than the person identified in the decision as tax debtor if it is proved by documents that 
 
a) an obligation according to this Act or a special regulation has passed to that person;  
 
b) liabilities according to a special regulation55) have passed to that person;
 
c) performance on behalf of the tax debtor may be requested from that person. 
 
	(9) The subject of tax enforcement may also be the property in the undivided co-ownership of spouses. In the case of property in the undivided co-ownership of spouses, the participant to the tax enforcement proceedings shall also be the spouse of the tax debtor; that shall not apply if, until the date when the decision on the commencement of tax enforcement proceedings according to Article 90 becomes final, the undivided co-ownership of spouses is settled by an agreement or by a court decision or if the spouse of the tax debtor has proved that the property or part thereof did not belong in the undivided co-ownership of spouses until the date when the decision on the commencement of tax enforcement proceedings became final. 
 
	(10) Tax enforcement shall be inadmissible in respect of the property which is possessed by other person than the tax debtor, unless otherwise provided for by this Act. The tax debtor or other person may exercise with the tax administrator the right to property against which tax enforcement is inadmissible. If the tax debtor or the other person has lodged a proposal for the exclusion of property from tax enforcement with a court, the tax administrator shall exclude such property from the tax enforcement until final decision of the court. The decision on the exclusion of property from tax enforcement shall be delivered to the tax debtor and the other person and shall become final on the date of its delivery. Property according to a special regulation56) shall not be subject to tax enforcement.
 
	(11) If the subject of tax enforcement is burdened by a lien, the tax administrator may perform tax enforcement of the subject only with consent of lien creditors. If several liens have been established to the subject of tax enforcement and the tax administrator is one of lien creditors, the tax administrator shall be obliged to notify the commencement of tax enforcement proceedings in writing to other lien creditors who are before the tax administrator in the order decisive for the settlement of liens. 
 
	(12) Reinstatement shall be impossible in tax enforcement proceedings. 
 
Article 89
Instrument Permitting Enforcement

	(1) An instrument permitting enforcement shall be 
 
a) enforceable decision which has imposed a monetary payment;
 
b) an enforceable statement of tax arrears; 
 
c) a uniform instrument permitting enforcement according to a special regulation;93) 
 
d) an instrument permitting enforcement according to a special regulation.56a) 
 
	(2) A statement of tax arrears to be compiled by tax administrator on the basis of data from tax records shall contain 
 
a) the identification of the tax debtor; 

b) the amount of tax arrears according to tax returns, corrective tax returns, supplementary tax returns or notifications according to special regulations; 

c) the amount of tax arrears arisen due to failure to pay tax without filing of a tax return; 
 
d) the amount of tax arrears according to final decisions in the division according to single types of taxes; 

e) the original due date of taxes; 

f) the date as at which the statement of tax arrears has been compiled. 
 
	(3) The date when the statement of tax arrears has been drawn up shall be the date of its enforceability. The tax debtor shall not be notified that the statement of tax arrears has been drawn up or of its enforceability.

	(4) If the amount assessed by the preliminary measure has not been recovered in the tax enforcement proceeding initiated based on the instrument permitting enforcement being the preliminary measure which was issued in the period when the tax had not been assessed yet, the enforceable decision issued in the assessment proceeding or in the simplified assessment proceeding shall become the instrument permitting enforcement in lieu of the preliminary measure, and tax administrator shall issue a notice thereof stating the amount of arrears which shall continue to be recovered. The effects of the instruments permitting enforcement enforced shall remain valid in the extent as set forth in the new instrument permitting enforcement.
 
	(5) Enforcement procedure based on the instrument permitting enforcement under 1(a) being the enforceable decision issued in accordance with Article 50(1)(a) may only be conducted in the manner in accordance with Article 108.  
 
	Article 90 
	Commencement of Tax Enforcement Proceedings 

	(1) Tax enforcement proceedings shall be commenced by tax administrator on the basis of an instrument permitting enforcement, by issuance of a decision on the commencement of tax enforcement proceedings. On the date of issue of the decision on the commencement of tax enforcement proceedings, the decision shall be final and no legal remedies shall be admissible against the decision. 
 
	(2) A decision on the commencement of tax enforcement proceedings shall contain 
 
a) the name and registered office of the tax administrator who has issued the decision; 

b) the number and the date of issue of the decision; 
 
c) the name, surname, address of permanent residence of the tax debtor, or business name, registered office of the tax debtor, identification number of organisation and identification number of the tax debtor assigned as at registration, or personal number if the natural person is not obliged to be registered according to this Act or a special regulation or if it is necessary according to special regulations;46) 
 
d) the identification of the particular instrument permitting enforcement; 
 
e) the amount of the recovered tax arrears; 
 
f) the identification of the persons to which the verdict on the ban to dispose of property of the tax debtor applies; 
 
g) the verdict on the ban to dispose of property of the tax debtor which, according to the provisions of this Act, is subject to tax enforcement, for the persons who use, record, dispose of or administer the property, not even in favour or at the order of the tax debtor, as well as the ban on allowing burdening of the property of the tax debtor, indicating the provisions of the legal regulation according to which the decision is being made; since the date of delivery of the notice referred to in Article 91(7), the ban shall also apply to the persons which use, keep records, administer or are entitled to dispose of the property of the tax debtor which the tax administrator ascertains during the tax enforcement proceedings following the delivery of the decision on the commencement of tax enforcement proceedings;  
 
h) the way of performance of tax enforcement; 
 
i) own signature of the authorised employee of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and an imprint of official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and an imprint of official stamp; if the decision is being delivered by electronic means, own signature and the imprint of official stamp shall be replaced by a qualified electronic signature. 
 
	(3) A decision on the commencement of tax enforcement proceedings shall not be delivered to the tax debtor or its guarantor. 
 
	(4) A decision on the commencement of tax enforcement proceedings shall not be delivered to the person against which the tax debtor has a claim for wage or salary or for any of the incomes referred to in Article 106(1). In such cases, the decision on the commencement of tax enforcement proceedings shall not contain the data referred to in Article 90(2)(f). 
 
	(5) A decision on the commencement of tax enforcement proceedings shall be delivered to the persons referred to in Article 90(2)(f) into their own hands. Since the date of delivery of the decision on the commencement of tax enforcement proceedings, the persons referred to in Article 90(2)(f) shall be forbidden to make any disposal of the property of the tax debtor, not even in favour or at the direction of the tax debtor, or to burden the property of the tax debtor. That shall be without prejudice to the right of the tax administrator to establish a statutory lien according to Article 81. 
 
Article 91
Tax Enforcement Notice

	(1) The tax administrator shall deliver the tax enforcement notice immediately after the delivery of the decision on the commencement of tax enforcement proceedings to the persons referred to in Article 90(2)(f). 
 
	(2) A tax enforcement notice shall contain 
 
a) the name and registered office of the tax administrator who has issued the tax enforcement notice; 

b) the number and the date of issue of the tax enforcement notice, 
 
c) the name, surname, address of permanent residence of the tax debtor, or business name, registered office of the tax debtor, identification number of organisation and identification number of the tax debtor assigned as at registration, or personal number if the natural person is not obliged to be registered according to this Act or a special regulation or if it is necessary according to special regulations;46) 
 
d) the notification of the commencement of tax enforcement proceedings; 
 
e) the amount of tax arrears according to the statement of tax arrears or final and enforceable decisions which have imposed monetary payment; 
 
f) a call to pay tax arrears with a time limit specified by the tax administrator, however, the time limit may not be shorter than eight days since the date of delivery of the tax enforcement notice; 
 
g) a notification that if the tax arrears are not paid within the time limit specified by the tax administrator, the tax administrator will perform tax enforcement by issuing a tax enforcement warrant in respect of the property of the tax debtor, including the property to which a lien of the tax administrator was established according to Article 81, in respect of wage or salary, or any of the incomes referred to in Article 106(1); 
 
h) the identification of the property in respect to which the tax administrator wants to apply the performance of tax enforcement; 
 
i) the ban to dispose of the property in respect of which the tax administrator wants to apply the performance of tax enforcement and a notification that the tax debtor shall be obliged to allow the tax administrator to make a list of movable assets; 
 
j) an instruction about the possibility to lodge a legal remedy; 
 
k) own signature of the authorised employee of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and an imprint of official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and an imprint of official stamp; if the decision is being delivered by electronic means, own signature and the imprint of official stamp shall be replaced by a qualified electronic signature. 
 
	(3) A tax enforcement notice shall be delivered to the participants to the tax enforcement proceedings into their own hands. A delivery into own hands shall also include delivery 
 
a) to the representative authorised to receive documents of the tax debtor;  
 
b) to the curator if the tax debtor is suffering from a mental disorder or is not able to clearly express himself or herself, or if the curator has been appointed for the tax debtor for any other similar reasons; 
 
c) by a public notice if the tax enforcement notice cannot be delivered to the tax debtor to its known address outside the territory of the Slovak Republic or if the registered office or residence of the tax debtor is unknown or the tax debtor does not stay in the place of delivery. 
 
	(4) If the tax debtor refuses to accept the tax enforcement notice without reason, the tax enforcement notice shall be considered to have been delivered on the date when the acceptance was refused; the person who delivers the tax enforcement notice shall advice the tax debtor thereof.
 
	(5) Within 15 days since the date of delivery of the tax enforcement notice, the tax debtor may file with the tax administrator an appeal if 
 
a) circumstances which caused the cessation of the recovered tax arrears have arisen or prevent its recoverability; 

b) there exist any other reasons for which the tax enforcement is inadmissible. 
 
	(6) An appeal shall be justified and any reasons claimed afterwards shall be disregarded. Articles 72 through 74 shall apply to the decision-making on an appeal. 
 
	(7) If the property of the tax debtor specified in the tax enforcement notice is not sufficient for the settlement of the recovered tax arrears and, during the tax enforcement proceedings, the tax administrator learns of other property of the tax debtor, it shall notify the person who is using, administering, keeping records or disposing of the property of the tax debtor that since the date of delivery of the notification, the ban to dispose shall also apply to that property; together with the notification, the tax administrator shall also send a counterpart of the original decision on the commencement of tax enforcement proceedings. If lien to the property of the tax debtor is established by another lien creditor, the tax administrator shall act according to Article 88(11). If the tax administrator applies tax enforcement on such property of the tax debtor, it shall send a tax enforcement notice to the tax debtor; the provisions of Article 91(2) through (6) shall apply equally to such a tax enforcement notice. 
 
Article 92
Tax Enforcement Warrant

	(1) Tax administrator shall issue a tax enforcement warrant after expiry, in vain, of the time limit for the filing of an appeal against a tax enforcement notice, or after the halting of appellate procedure according to Article 72(6), or after the delivery of an appellate authority’s decision rejecting the appeal to the tax administrator. 
 
	(2) A tax enforcement warrant shall contain 
 
a) the name and registered office of the tax administrator who has issued the tax enforcement warrant; 

b) the number and the date of issue of the tax enforcement warrant; 

c) the name, surname, address of permanent residence of the tax debtor, or business name, registered office of the tax debtor, identification number of organisation and identification number of the tax debtor assigned as at registration, or personal number if the natural person is not obliged to be registered according to this Act or a special regulation or if it is necessary according to special regulations;46) 
 
d) the amount of the recovered tax arrears; 
 
e) the form of performance of tax enforcement and the account number of the tax administrator; 

f) further particulars stipulated in this Act according to individual ways of performance of tax enforcement; 
 
g) own signature of the authorised employee of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and an imprint of official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and an imprint of official stamp; if the decision is being delivered by electronic means, own signature and the imprint of official stamp shall be replaced by a qualified electronic signature. 

	(3) A tax enforcement warrant shall be delivered into own hands to the participants to the tax enforcement proceedings, to other persons according to this Act and according to single ways of tax enforcement. A tax enforcement warrant shall also be delivered into own hands to lien creditors who have a lien established to the property of the tax debtor, namely in the order decisive for the settlement of liens before the tax administrator. These persons shall be obliged to notify the amount of the claim for the securing of which the lien was established and the date of origin of the lien within 15 days after the date of delivery of the tax enforcement warrant. The tax debtor shall be obliged to notify these persons to the tax administrator not later than during the drawing up of a list of objects. If the tax debtor is not present at the drawing up of the list of objects, it shall notify these persons within eight days after the date of delivery of the tax enforcement notice. It shall also be obliged to notify to the tax administrator the fact that it has settled, fully or partially, the claim of a person in whose favour the lien is established to its property. If the tax debtor fails to fulfil these obligations, it shall be liable for the damage caused. 
	
(4) A tax enforcement warrant shall become final on the date of its issue and no legal remedies shall be admissible against a tax enforcement warrant. 
 
Article 93
Correction of Tax Enforcement Warrant

	Tax administrator may correct a tax enforcement warrant if clerical mistakes or any other obvious mistakes occurred upon its issuance. In such a case, no decision shall be issued. 

Article 94
Tax Enforcement

	Tax enforcement is a forced action for the recovery of payment of tax arrears or reduction of tax arrears, payment of other monetary payments imposed by a decision, and payment of enforcement costs and cash expenses in the ways referred to in Article 98. 
 
Article 95
Postponement of Tax Enforcement
 
	(1) Tax administrator shall postpone tax enforcement if the tax debtor was permitted deferral of payment of the recovered tax arrears or payment of the tax arrears in instalments, or if provided so by a special regulation.93) 
 
	(2) Tax administrator may postpone tax enforcement on its own initiative if facts decisive for the halting of tax enforcement proceedings are being examined. 
 
	(3) Tax administrator may also postpone tax enforcement at the request of the tax debtor which is a natural person if the tax debtor, through no fault of his or her own, temporarily finds himself or herself in such a position that immediate tax enforcement could have particularly unfavourable consequences for him or her or for members of his or her family. The tax debtor shall be obliged to prove these facts. 
 
	(4) If tax administrator postpones tax enforcement, the actions performed by the tax administrator shall be preserved, unless otherwise provided for in a decision on the postponement of tax enforcement. 
 
	(5) A decision on the postponement of tax enforcement shall be delivered to the tax debtor into own hands. 
 
	(6) Legal remedies against a decision on the postponement of tax enforcement shall not be admissible. 
 
Article 96
Halting of Tax Enforcement Proceedings

	(1) Tax administrator shall halt tax enforcement proceedings by a decision if 
 
a) the instrument permitting enforcement has been cancelled; 
 
b) the instrument permitting enforcement has not become enforceable; 
 
c) it has been proved that another person has ownership title to the object of tax enforcement; 
 
d) the object of tax enforcement is not subject to tax enforcement;
 
e) the right to recover tax arrears is time-barred and the tax debtor has raised an objection to limitation of the right, or the right to recover the tax arrears has ceased to exist; 
 
f) the tax arrears have been settled;
 
g) there is any other reason for which it is not possible to continue in the tax enforcement proceedings. 
 
	(2) If any of the reasons for halting tax enforcement proceedings concerns the tax enforcement proceedings only partially or if the tax enforcement has been performed to a greater extent than it is sufficient for the settlement of tax arrears, the tax administrator shall halt tax enforcement proceedings only partially. 
 
	(3) An appeal may be filed against the decision referred to in Article 96(1) or (2) within eight days after the date of delivery of the decision. The appeal shall not have a suspensory effect. 
 
Article 97
Delivery of Decision

	A decision issued according to Articles 95 and 96 shall be delivered to the persons referred to in Article 92(3) into their own hands. 
 
SECTION TWO
PERFORMANCE OF TAX ENFORCEMENT

Article 98
Ways of Performance of Tax Enforcement

	(1) Tax administrator may perform tax enforcement by 
 
a) wage deductions and deductions from other incomes; 
 
b) an attachment of claim; 
 
c) sale of movable objects; 
 
d) forfeiture of cash and other objects in which case no sale occurs; 
 
e) sale of securities;  
 
f) sale of real estate; 
 
g) sale of undertaking or its part; 
 
h) sanctioning the property rights connected with a business share of a partner in a company. 
 
	(2) Unless otherwise provided for by this Act, tax administrator may perform tax enforcement in the way chosen by the tax administrator, and it may perform tax enforcement at one tax debtor using several ways at the same time. 

SUB-SECTION ONE
TAX ENFORCEMENT BY WAGE DEDUCTIONS AND DEDUCTIONS FROM OTHER INCOMES

Article 99
Basic Provisions

	(1) If a wage payer is stated in the provisions on the tax enforcement by wage deductions, the relevant provisions shall apply to the person towards whom the tax debtor has an entitlement to wage or salary or any other income referred to in Article 106(1). 
 
	(2) If, in addition to an entitlement to wage or salary, the tax debtor also has an entitlement to any other income referred to in Article 106(1), it shall be acted so as if these were several wages. 
 
	(3) All incomes obtained by the tax debtor instead of wage, as well as any other incomes referred to in Article 106(1) shall be subject to tax enforcement, unless they are excluded from tax enforcement by this Act or by a special regulation. 
 
	(4) The following shall not be subject to tax enforcement 
 
a) the amount required for payment for the provided social service) or part thereof if the tax debtor makes payment for the provided social service57) or part thereof; 
 
b) the amount of compulsory balance after the payment for social services according to a special regulation58) if the tax debtor makes payment for social services; 
 
c) social assistance benefit (in material and social deprivation), contribution to this benefit and one-off social assistance benefit (in material and social deprivation) provided according to a special regulation;59) 
 
d) financial contributions for compensation provided according to a special regulation;60) 
 
e) state social benefits provided according to special regulations;61) 
 
f) contributions to support foster care for a child according to a special regulation;62) 
 
g) measures of social and legal protection of children and social guardianship of financial nature.63) 
 
	Article 100 
	Tax Enforcement by Wage Deductions 

	(1) Tax administrator shall send a notification to the wage payer that tax enforcement proceedings against the tax debtor have been commended; the notification shall state the date on which the tax enforcement proceedings were commenced and the personal number of the tax debtor. 

 	(2) Tax administrator shall issue a tax enforcement warrant for tax enforcement by wage deductions according to Article 92(1). 

 	(3) In addition to the particulars according to Article 92(2), a tax enforcement warrant shall also include 
 
a) the identification of the wage payer; 
 
b) the provision that the tax enforcement warrant shall remain valid until full settlement of the recovered tax arrears and shall also apply to future wage payers and the Social Insurance Agency. 
 
	(4) Tax administrator shall deliver, into own hands, the tax enforcement warrant for tax enforcement by wage deductions to the wage payer and the tax debtor. The wage payer shall be obliged to deduct from the wage of the tax debtor the amounts for the settlement of tax arrears according to special regulations64 since the date of delivery of the tax enforcement warrant. The basic amount may not be deducted from the monthly wage of the tax debtor; the ways of calculating the basic amount are stipulated by a special regulation.65) The wage payer shall be obliged to transfer wage deductions to the account of the tax administrator specified in the tax enforcement warrant. 
 
	(5) A wage payer shall be entitled to make wage deductions to a greater extent than permitted by the provisions of a special regulation65) only if the tax debtor agrees to that. 
 
	(6) If the wage payer fails to comply with the obligation specified in the tax enforcement warrant, the tax administrator may impose a penalty on the wage payer according to Article 155. If the wage payer fails to make deductions from the wage of the tax debtor duly and on time or makes them to a lesser extent than specified, or fails to transfer them to the tax administrator after the delivery of the tax enforcement warrant, or when further monthly amounts of wage became due, the tax administrator may, according to this Act, recover from the wage payer the amounts which the wage payer was supposed to deduct and transfer, up the amount of the tax arrears. The tax administrator shall also act similarly towards the Social Insurance Agency if it fails to comply with the obligations referred to in the first and second sentences. 
 
Article 101 

	(1) A wage payer shall be obliged to notify the tax administrator, within a time limit of eight days after the end of the relevant calendar month, that it cannot make wage deductions from the wage of the tax debtor because the tax debtor did not receive, in the past month, wage in such amount that the wage payer could make deductions from it. 
 
	(2) If temporary incapacity to work of a tax debtor who became eligible for sickness benefit lasts more than ten days, the wage payer shall be obliged to immediately notify the tax administrator thereof and also inform the tax administrator which branch of the Social Insurance Agency will pay the sickness benefit to the tax debtor. In such a case, the tax administrator shall notify the branch of the Social Insurance Agency that, since the date of delivery of the notification, it shall be obliged to act according to Article 100(4) until the end of the tax debtor’s temporary incapacity to work. Together with the notification, the tax administrator shall also send the branch of the Social Insurance Agency a counterpart of the original tax enforcement warrant. The wage payer shall be obliged to immediately notify to the tax administrator the end of the temporary incapacity to work. After the end of the temporary incapacity to work, the wage payer shall make wage deductions. 
 
	(3) A wage payer shall be obliged to immediately notify the tax administrator of the fact that the tax debtor has commenced maternity leave or parent leave or has ended taking of the leave and to state which branch of the Social Insurance Agency will pay the maternity benefit or the sickness benefit. The tax administrator shall immediately send to the branch of the Social Insurance Agency a counterpart of the original tax enforcement warrant. 
 
	(4) A wage payer shall be obliged to notify the tax administrator, within a time limit of eight days after the termination of employment of the tax debtor, that it is no longer a wage payer of the tax debtor. 
 
	(5) A wage payer shall cease to perform wage deductions after the settlement of the recovered tax arrears. 
 
	Article 102 

	(1) If a wage payer pays monthly wage in instalments, it may perform reasonable wage deductions for the tax debtor also from part of the wage. The wage payer shall transfer the deductions to the tax administrator after the end of the relevant calendar month. 
 
	(2) If a tax enforcement warrant is delivered to the wage payer after a part of the monthly wage was paid to the tax debtor, the payment made shall be disregarded and deductions shall be made so as if the tax debtor only had, for the entire calendar month, right to the wage which has not been paid to the tax debtor yet. 
 
	(3) If an advance is paid for a period longer than one calendar month, the amount of the advance paid falling on single months shall be calculated and the deductions shall be made for the tax debtor from such calculated monthly advance. The wage of the tax debtor for the past calendar year shall be distributed into single months. Deductions shall be calculated with final validity from the monthly wage and the difference between the amounts which were supposed to be deducted from the tax debtor’s wage in single months and the amounts which were already paid to the tax administrator from advances shall be paid to the tax administrator. 
 
	(4) If wage is paid for several months at one time, deductions need to be calculated for each calendar month separately. 

	Article 103 
	Change of Wage Payer 

	(1) If the wage payer changes after the delivery of the tax enforcement warrant to the wage payer, the tax enforcement warrant shall also apply to the wage of the tax debtor paid by a new wage payer. 
 
	(2) The obligation to make wage deductions shall arise for a new wage payer on the date when it learns from the tax debtor or from the current wage payer that a tax enforcement warrant has been issued. Unless the new wage payer learns about these circumstances earlier, its obligation shall arise on the date when the tax administrator delivered a tax enforcement warrant to the new wage payer. 
 
	(3) If a tax debtor acquires an entitlement to wage compensation in the case of temporary incapacity to work after the delivery of the tax enforcement warrant and if the wage payers pays the compensation to the tax debtor, that shall not be considered as a change of wage payer according to Article 103(1). Similarly, if a tax debtor acquires an entitlement to sickness benefits which are paid by a branch of the Social Insurance Agency, that shall not be considered as a change of wage payer. 
 
	Article 104 

	(1) If an employee enters into a new employment contract or similar employment relationship, he or she shall be obliged to submit the wage payer a written declaration stating whether tax enforcement proceedings in the form of wage deductions are being conducted against him or her. Every wage payer shall be obliged to issue such a declaration to an employee whose employment relationship with the wage payer has ended. 
 
	(2) Following the submission of the written declaration referred to in Article 104(1), the new wage payer shall notify the tax administrator who has issued the tax enforcement warrant thereof without undue delay. 
 
	(3) Tax administrator shall deliver to the new wage payer into own hands the original tax enforcement warrant on the basis of which it shall be obliged to continue in deductions from wage of the tax debtor and shall instruct the new wage payer of the obligations relating to the performance of tax enforcement by wage deductions. It shall inform the new wage payer of the course of the tax enforcement until then, in particular, of the amount of deductions made, stating the balance of the recovered tax arrears. 
 
	(4) A tax debtor who has terminated employment with its current wage payer shall be obliged to notify the fact, within eight days, to the tax administrator which issued the tax enforcement warrant; within the same time limit, the tax debtor shall be also obliged to notify the tax administrator that it has entered into an employment contract with another wage payer.
 
 	(5) Tax administrator may impose on the tax debtor a penalty according to Article 155 for the failure to comply with the obligations referred to in Article 104(4). 
 
	Article 105 
	Several Wage Payers 

	(1) If a tax debtor receives wage from several wage payers, the tax enforcement warrant shall apply to all its wages. 
 
	(2) If tax administrator orders performance of tax enforcement by wage deductions to several wage payers, it shall determine their individual parts of the basic amount they shall not deduct. If the income of the tax debtor does not reach the above-mentioned part of the basic amount, the wage payer shall be obliged to notify the tax administrator thereof. The tax administrator shall thereafter determine the part of the basic amount which shall be deducted by each wage payer. 
 
	Article 106 
	Tax Enforcement by Deductions from Other Incomes 

	(1) The provisions concerning tax enforcement by wage deductions shall also apply to tax enforcement by deductions from remuneration for members of cooperatives and from incomes which replace the tax debtor’s reward for work, in particular, from the reward following from an agreement on performance of work, compensation of income in the case of employee’s temporary incapacity to work, from social insurance benefits and from pensions of old-age pension savings. 
 
	(2) Child allowances, supplementary child allowances and immobility allowance shall not be included in the income. 
 
	(3) In the case of tax enforcement by deductions from pension of a tax debtor who makes payments for social services from the pension, the amount required for the payment for social services or part thereof which the tax debtor is obliged to pay and the amount of compulsory balance after the payment for the social services according to a special regulation66) shall not be subject to tax enforcement.
 
	(4) Social assistance benefit (in material and social deprivation), contributions to this benefit and one-off social assistance benefit (in material and social deprivation) provided according to a special regulation,59) financial contributions for compensation provided according to a special regulation,60) state social benefits provided according to special regulations,61) contributions to support foster care for a child according to a special regulation62) and measures of social and legal protection of children and social guardianship of financial nature63) shall not be subject to tax enforcement by deductions from other incomes.
 
	(5) If advances are paid to members of cooperatives for a period longer than one calendar month, the amount of the provided advance falling on single calendar months shall be calculated and deductions shall be made for the tax debtor from such calculated monthly reward. 
 
	(6) Tax administrator may impose a penalty according to Article 155 for the failure to comply with the obligation specified in the tax enforcement warrant. If wage deductions are not made, the tax administrator may claim according to this Act the amounts which were supposed to be deducted and transferred, however, up to the amount of the recovered tax arrears. 
 
SUB-SECTION TWO
TAX ENFORCEMENT BY ATTACHMENT OF CLAIM

Article 107
Types of Tax Enforcement by Attachment of Claim

	Tax enforcement by attachment of claim can be performed 

a) by attachment of claim from an account maintained with providers of payment services; 

b) by attachment of other monetary claims; 

c) by sanctioning other property rights. 
 
Article 108
Tax Enforcement by Attachment of Claim from an Account Maintained with Providers of Payment Services

	(1) Financial means on all accounts of the tax debtor may be sanctioned by tax enforcement by attachment of claim from an account of the tax debtor maintained with providers of payment services. Similarly, the tax administrator shall be entitled to sanction financial means on the account, which is maintained with providers of payment services and whose owner is a spouse of the tax debtor, for the duration of the undivided co-ownership of spouses; that shall not apply if the spouse of the tax debtor proves that the financial means do not belong to the undivided co-ownership of spouses. 
 
	(2) The provisions concerning the attachment of claim from an account maintained with providers of payment services may also be used in the case of a deposit on deposit account according to the Commercial Code.67) 
 
	(3) Tax enforcement shall be performed by debiting the claim from the account of the tax debtor maintained with providers of payment services and transferring it to the account of the tax administrator specified in the tax enforcement warrant. 

	(4) The tax administrator shall deliver a decision on the commencement of tax enforcement proceedings to the providers of payment services into their own hands. 

	(5) Tax administrator shall order providers of payment service to block financial means on the tax debtor’s account up to the amount of the tax arrears following the delivery of the decision referred to in Article 108(4), including the case that the financial means are credited to the tax debtor’s account gradually. On the basis of an order of the tax debtor, providers of payment services shall transfer, from the blocked financial means to the account of the tax administrator specified in the decision initiating tax enforcement proceeding, the financial means in the amount of the tax arrears, or part thereof, being recovered. 

	(6) If the tax administrator finds out that the property specified in the tax enforcement notice does not suffice for the settlement of the recovered tax arrears and during the tax enforcement proceedings the tax administrator learns about any other or new account of the tax debtor, it shall notify providers of payment services according to Article 91(7). 

	(7) Following the delivery of the tax enforcement warrant, the provider of payment services shall be obliged to debit financial means from the account of the tax debtor and transfer them to the account of the tax administrator; in the case of term deposit account, on its due date. If the debited amount does not suffice to cover the recovered tax arrears, the providers of payment services shall be obliged to transfer the financial means from the tax debtor’s account even gradually until reaching the amount of the recovered tax arrears. 

	(8) If, following the delivery of the decision referred to in Article 108(4), the providers of payment services use or allow the tax debtor or persons who have the right of disposal to the account to use financial means on the account up to the amount of the tax arrears and thereby frustrate the performance of tax enforcement, they shall become a debtor of the tax administrator. The tax administrator shall be entitled to recover from the providers of payment services the financial means which for that reason have not been transferred to its account in the way stipulated by this Act. 

	(9) In the event of tax enforcement by attachment of claim from an account maintained with providers of payment services, which is a bank or foreign bank branch, delivery to their own hands also means delivery of instruments using electronic means under the terms and conditions laid down in the agreement entered into by and between the bank, foreign bank branch, or interest group of banks and foreign bank branches and the Financial Directorate in accordance with the special regulation;67a) and this method of delivery shall be preferentially used.  

	Article 109 
	Financial Means Not Subject to Enforcement 

	(1) In respect of the payroll period which is the closest to the date when a decision on the commencement of tax enforcement proceedings was delivered to the providers of payment services, financial means on the account which are intended for the payment of wages of tax debtor’s employees and the financial means for the compensations for work injuries and occupational diseases according to a special regulation68) shall not be subject to tax enforcement by attachment of claim from an account maintained with providers of payment services. Similarly, social assistance benefit (in material and social deprivation), contributions to this benefit and one-off social assistance benefit (in material and social deprivation) provided according to a special regulation,59) financial contributions for compensation provided according to a special regulation,60) state social benefits provided according to special regulations,61) contributions to support foster care for a child according to a special regulation62) and measures of social and legal protection of children and social guardianship of financial nature63) which have been credited to the account of the tax debtor maintained with providers of payment services shall not be subject to tax enforcement by attachment of claim from an account maintained with providers of payment services. During the performance of tax enforcement by attachment of claim from an account maintained with providers of payment services, also financial means on an account of natural person up to the amount of EUR 165 shall not be, on a one-time basis, subject to tax enforcement by attachment of claim from an account maintained with providers of payment services; if the natural person has several accounts, even with several providers of payment services, financial means up to the aggregate amount of EUR 165 on all its accounts shall not be subject to tax enforcement by attachment of claim from an account maintained with providers of payment services. The tax administrator shall be obliged to determine the providers of payment services and the account from which the amount of EUR 165 shall not be deducted. 
 
	(2) Financial means on accounts maintained with providers of payment services which were provided to the tax debtor from the state budget, from the budget of the European Union or according to a special regulation69) shall not be subject to tax enforcement. Similarly, financial means creating a special-purpose financial reserve according to a special regulation70) shall not be subject to tax enforcement.
 
	(3) A tax debtor shall be obliged to submit to the providers of payment services a written declaration that also financial means which are not subject to tax enforcement are on its account maintained with the providers of payment services; the tax debtor shall also state the amount of these financial means. 
 
Article 110
Tax Enforcement by Attachment of Other Financial Claims

	(1) For the purposes of this Act, other financial claim shall mean a financial liability of other persons towards a tax debtor. The tax debtor shall be obliged, at the call of the tax administrator, to submit to the tax administrator a written list of acknowledged claims.71) 
 
	(2) In a decision on the commencement of tax enforcement proceedings, the tax administrator shall ban the sub-debtor to settle a liability for the tax debtor. 
 
	(3) In a tax enforcement notice, the tax administrator shall ban the tax debtor to recover a claim from the sub-debtor. 
 
	(4) Tax administrator shall issue a tax enforcement warrant only up to the amount of the liability of other person, however, up to the amount of the recovered tax arrears. 
 
	(5) Following the delivery of the tax enforcement warrant, the sub-debtor shall be obliged to transfer the payable liability to the account of the tax administrator specified in the tax enforcement warrant. 
 
	(6) Tax administrator shall also be entitled to issue a tax enforcement warrant for a claim payable in the future, including the case that partial claims will gradually arise to the tax debtor for the same legal reason. 
 
	(7) The tax enforcement warrant shall be delivered to the tax debtor and the sub-debtor into their own hands. 
 
	(8) It is not admissible to conclude an agreement on set-off of claims, on reconciliation or on remission of payment in respect of the settlement imposed in the decision referred to in Article 110(2). Such agreements shall be void and null. 
 
	(9) If a tax enforcement warrant is issued for an author’s fee and the author is a tax debtor, the tax administrator may demand performance up to the amount of three fifths. If the author’s fee is paid by a legal entity performing collective administration of rights according to a special regulation,72) it shall be considered as a sub-debtor for the purposes of this Act. The tax enforcement warrant shall also apply to the amounts which have already been deposited in favour of the author with the legal entity performing collective administration of rights according to a special regulation,72) as well as to the amounts which will be deposited with the legal entity in the current calendar year. 
 
	(10) The provisions of Article 110(9) shall apply accordingly also in the case of claims from the rights related to copyrights and in the case of claims of natural persons from their business activities. 
 
	(11) Social assistance benefit (in material and social deprivation), contributions to this benefit and one-off social assistance benefit (in material and social deprivation) provided according to a special regulation,59) financial contributions for compensation provided according to a special regulation,60) state social benefits provided according to special regulations,61) contributions to support foster care for a child according to a special regulation62) and measures of social and legal protection of children and social guardianship of financial nature63) shall not be subject to tax enforcement by attachment of other financial claim. 
 
	(12) If the sub-debtor fails to comply with any of the obligations ensuing from Article 110(2), (5) and (9), it shall become a debtor of the tax administrator and the tax administrator shall be entitled to recover due claim from the sub-debtor up to the amount of the tax arrears in the way stipulated by this Act. 
 
Article 111
Tax Enforcement by Sanctioning Other Property Rights

	Tax administrator shall be entitled to perform tax enforcement by sanctioning other property right which is transferable and is not a financial claim or a right which only pertains to a tax debtor. The procedure according to this Act shall apply accordingly to the tax enforcement. 

SUB-SECTION THREE
TAX ENFORCEMENT BY SALE OF MOVABLE OBJECTS

Article 112

	The subject of tax enforcement are movable objects, including their components and their accessories (hereinafter referred to as “the movable objects”) owned or co-owned by the tax debtor, guarantor, sub-debtor or any other person if provided so by this Act. 
 
Article 113

	(1) In a tax enforcement notice, the tax administrator shall ban the tax debtor to dispose of the movable objects which are specified therein or which will be listed. 
 
	(2) A tax enforcement notice shall be delivered to the tax debtor into its own hands not later than as at the listing of movable objects according to Article 114. If the tax debtor is not present at the listing of movable objects, the tax enforcement notice shall be delivered to the tax debtor into its own hands together with the list of movable objects. 
 
	(3) Tax administrator shall notify the tax debtor in the tax enforcement notice that another person may, within a time limit for the filing of an appeal, submit documents concerning the ownership of the movable object. If ownership of the movable object by the other person is proved, the tax administrator shall decide on the exclusion of such movable object from the tax enforcement. Similarly, the tax administrator shall notify the tax debtor that in the case of failure to notify the other person it shall be liable for the damage caused. 
 
	(4) If the subject of tax enforcement is a motor vehicle, in the tax enforcement notice the tax administrator shall impose on the tax debtor the obligation to bring the motor vehicle within the specified time limit and to the specified place and to submit documents on roadworthiness of the motor vehicle, and to prove its ownership of the motor vehicle. If the tax debtor fails to comply with that obligation, the tax administrator may secure, at the expense of the tax debtor, the looking up, securing, transport, safekeeping, valuation and detection of the state of roadworthiness of the motor vehicle by means of an authorised person. For the purposes of this Act, a motor vehicle shall mean a passenger motor vehicle, motorcycle, cargo motor vehicle, trailer, semi-trailer, towing vehicle, bus, special equipment such as crane, excavator and other construction or agricultural machines. 
 
	(5) Tax administrator shall issue a tax enforcement warrant for the performance of tax enforcement by sale of movable objects. In the tax enforcement warrant, the tax administrator shall order the sale of the movable objects specified therein. 
 
	(6) On the basis of a final tax enforcement warrant, the tax administrator shall offer to the legal entities73) whose task is to take care of cultural monuments the following objects for sale for cash, however, at least for the price established by an expert: 
 
a) particularly significant works of fine art and monuments; 
 
b) manuscripts of particularly significant literary works; 
 
c) personal souvenirs and correspondence of significant writers and cultural figures, as well as other souvenirs of these persons which have museum or gallery value;74) 
 
d) objects of a higher cultural and historical value and their sets. 
 
	(7) If the legal entity referred to in Article 113(6) does not respond to the offer with a time limit of 30 days after the date of delivery of the offer and fails to deposit the price established by an expert to the account of the tax administrator specified in the offer, the tax administrator shall be entitled to sell these objects in the way according to this Act. 
 
Article 114
List of Movable Objects

	(1) Tax administrator shall perform listing of movable objects as at delivery of the tax enforcement notice. Mainly objects the tax debtor can do without the easiest and which can be easily moved, kept safe and sold shall be listed. The tax administrator may perform listing of movable objects repeatedly. 
 
	(2) Perishable objects or objects the transport, safekeeping, maintenance and sale of which would require disproportionately high costs shall only be listed if there is lack of other movable objects or if their quick sale can be secured. 
 
	(3) A list of movable objects shall contain 
 
a) the name and registered office of the tax administrator; 
 
b) the name, surname, permanent residence of the tax debtor, or the business name, registered office of the tax debtor, identification number of organisation, identification number of the tax debtor assigned as at registration, or the number of the tax enforcement notice; 
 
c) the place and date of performance of the listing of movable objects; 
 
d) individually listed movable objects and their description specifying, in particular, the count, weight, serial number, brand, colour; if the objects remain with the tax debtor after the listing of the movable objects, photographic documentation of these objects may be executed; 
 
e) the value of the listed movable objects; 
 
f) the personal, property and family backgrounds of the tax debtor in the extent required for the assessment of sanctionability of its property; 
 
g) signatures of the persons present at the listing. 
 
	(4) For the purpose of listing of movable objects of the tax debtor, the tax administrator shall perform an inspection of the registered office and place of business, home, other premises and of other buildings at the presence of an impartial person and even without the presence of the tax debtor. For that purpose, the tax debtor shall be obliged to allow the tax administrator and the impartial person to have access to the registered office and the place of business, home, other premises and to other buildings. The tax administrator shall be authorised ex officio to call in the competent department of the Police Corps75) to perform these acts. For the purpose of listing of movable objects, the tax administrator shall be entitled to enforce access to the flat or to other premises where the tax debtor keeps its property. 
 
	(5) Tax administrator shall perform body search of the tax debtor and other person who is present if there exist any suspicion that the tax debtor has kept movable object with such a person. The tax administrator shall perform the body search carefully and the body search shall be performed by a person of the same sex or by a doctor. 
 
	(6) Following the issuance of the tax enforcement warrant, the tax administrator shall secure establishment of the price of movable objects by an expert. In simple cases, the tax administrator shall perform appraisal at usual price during the listing of the movable objects. 
 
Article 115
Safekeeping of Listed Movable Objects

	If there are concerns about the occurrence of removal, damage or destruction of the movable objects stated in the list, the tax administrator shall secure their safekeeping in the premises determined by the tax administrator or shall enter into an agreement on the safekeeping of these objects. 

Article 116
Movable Objects Not Subject to Performance of Tax Enforcement

	Movable objects the sale of which is forbidden according to special regulations76) or which are not subject to enforcement according to special regulations77) may not be subject to tax enforcement.

Article 117
Objects Excluded from Tax Enforcement

	(1) Tax enforcement shall not be performed in respect of movable objects which are owned by the tax debtor and which the tax debtor necessarily needs for the satisfaction of his or her material needs and the material needs of his or her family, or to movable objects the sale of which would be at variance with moral principles. 
 
	(2) The following shall be excluded from tax enforcement according to Article 117(1)  
 
a) common parts of clothes, underwear and shoes; 
 
b) necessary household equipment, namely the bed of the tax debtor and of members of his or her family, table, chairs according to the number of members of his or her family, refrigerator, oven, cooker, heating body, fuel, washing machine, quilts and bedclothes, common kitchenware, radio and children’s sports goods and toys; 
 
c) guide dog, domestic animals, except for those used for the conduct of business; 
 
d) medical equipment, medical aids and other objects which the tax debtor or a household member needs in respect of their illness or physical handicap; 
 
e) movable objects for which there was provided a social assistance benefit (in material and social deprivation), contributions to this benefit and one-off social assistance benefit (in material and social deprivation) provided according to a special regulation,59) financial contributions for compensation provided according to a special regulation,60) state social benefits provided according to special regulations,61) contributions to support foster care for a child according to a special regulation,62) and measures of social and legal protection of children and social guardianship of financial nature;63)
 
f) movable objects acquired from the funds provided from the state budget and from the budget of the European Union;78) 

g) engagement ring and wedding ring; 

h) cash up to the amount of EUR 165; 

i) study literature. 
 
	(3) Also movable objects of an entrepreneur farming on land79) shall be excluded from tax enforcement if the performance of tax enforcement would pose a threat to due farming of agricultural land or to the maintaining of smooth operation of vegetable and animal productions according to a special regulation,80) as well as breed animals, namely dairy cows, highly-reproductive heifers, brood bulls, brood sows, brood boars, ewes and brood rams. 
 
	Article 118 
	Sale of Movable Objects at an Auction 

	The tax administrator shall sell the listed movable objects at an auction; it shall perform the auction in compliance with this Act. 
 
	Article 119 
	Determination of the Price of Movable Objects 

	(1) Tax administrator shall determine the price of movable objects according to Article 114(6); the tax administrator shall not issue a decision on the determination of price. 
 
	(2) The price of works of fine art and monuments, manuscripts, particularly significant literary works, objects of museum value and gallery value, cultural monuments and their sets, objects of numismatic value and coins shall be established by means of an expert opinion. 
 
	(3) The starting price of movable objects for the purposes of auction shall be determined at least in the amount of three quarters of the price determined according to Article 119(1) and (2); the tax administrator shall not issue a decision on the determination of the starting price. 

Article 120
Auction Notice for the Sale of Movable Objects

	(1) After the determination of price of movable objects, the tax administrator shall issue an auction notice for the sale of movable objects. 
 
	(2) An auction notice for the sale of movable objects shall contain, in particular 
 
a) the name and registered office of the tax administrator;
 
b) the date of issue and the registration number; 

c) the date and place of holding the auction; 

d) the subject of auction; 

e) the starting price of the subject of auction which is the lowest bid;

f) the method and time limit for payment of the highest bid; 

g) the method of handover of the movable object to be sold at the auction; 

h) the date of inspection of the movable objects subject to the auction; 

i) a notification that the persons who have the first option to buy the auctioned movable object may only exercise the right as auctioneers at the auction; the first option to buy shall cease to exist upon award of knock down; 

j) an instruction who may be a participant to the auction; 

k) own signature of the authorised employee of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and an imprint of official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and an imprint of official stamp; if the auction notice is being delivered by electronic means, own signature and the imprint of official stamp shall be replaced by a qualified electronic signature. 
 	
Article 121 

	(1) Tax administrator shall publish an auction notice for the sale of movable objects at least 15 days before the date of holding the auction on an official notice board of the tax administrator; the tax administrator may also publish the auction notice in mass media. 
 
	(2) Tax administrator shall deliver an auction notice for the sale of movable objects to the persons referred to in Article 92(3), to the district office in whose district the tax debtor has its permanent residence or registered office, and to the municipality in whose territory the auction will be held. 

Article 122
Participants to an Auction

	(1) A natural person who has capacity to enter into legal transaction in full scope and a legal entity may auction (hereinafter referred to as “the movable object auctioneer”). 
 
	(2) If the movable object auctioneer is a natural person, he or she may auction in person or may be represented at the auction. The representative shall be obliged to submit officially authenticated full powers and prove his or her identity. 
 
	(3) If the movable object auctioneer is a legal entity, its statutory representative may auction and shall be obliged to submit to the tax administrator an extract from the Companies Register not older than one month or its officially authenticated copy and to prove his or her identity. The legal entity may also be represented by another representative who shall be obliged to submit in addition to the above mentioned also officially authenticated full powers. 
 
	(4) The following persons may not auction
 
a) an employee of the tax administrator who performs acts at the auction;
 
b) the tax debtor. 
 
	(5) An auction shall be public. 
 
Article 123
The Course of Auction of Movable Objects

	(1) Before the start of auction, the tax administrator shall enter all persons interested in the auction of the movable object in the list of movable object auctioneers. 
 
	(2) The list of movable object auctioneers shall contain, in particular 
 
a) the date and place of holding the auction; 
 
b) the name, surname, address of permanent residence, identity card number or passport number of a natural person, identification number assigned as at registration, or personal number if the natural person is not obliged to be registered according to this Act or a special regulation; 
 
c) the business name, registered office and identification number of organisation, identification number assigned as at registration, the name and surname, personal number and identity card number of the statutory representative or other authorised representative of the legal entity, attaching also full powers and an extract from the Companies Register or its officially authenticated copy; 
 
d) a note on the exercise of the first option to buy if it is proved by a final document; 
 
e) the auction number; 
 
f) the signature of the movable object auctioneer. 
 
	(3) The lowest bid shall be determined according to Article 119(3). If not even the lowest bid is made, the auction shall be discontinued. The amount of the price of the auctioned movable object shall not be limited by the provisions of a special regulation.81) 
 
	(4) The tax administrator shall continue in the auction as long as auctioneers make higher bids. Auctioneers shall be bound by their bids. The tax administrator shall award knock down to the movable objection auctioneer who makes the highest bid. 
 
	(5) If several movable object auctioneers make the same bid and no higher admissible bid is made, the tax administrator shall decide on the award of knock down by drawing lots. However, if one the auctioneers is a movable object auctioneer exercising the first option to buy, the tax administrator shall award the knock down to that auctioneer. If there are several such movable object auctioneers, the tax administrator shall decide on the award of knock down by drawing lots. 
 
	(6) Before awarding the knock down, the tax administrator shall be obliged to ask those present whether they have any objections to the award of the knock down. The objections shall be entered in minutes and the tax administrator shall deal with them before the award of knock down. If the tax administrator denies knock down, the auction shall continue by calling the penultimate bid. 
 
	(7) The auction winner shall be obliged to pay the highest bid immediately; if the auction winner fails to do so, the movable object shall be auctioned again without the presence of the auction winner. 
 
	(8) The ownership of the auctioned movable object shall be transferred to the auction winner upon award of knock down. 
 
	(9) The tax administrator shall issue a confirmation on the award of knock down to the auction winner. 
 
	(10) If not even the lowest bid is made for the auctioned movable object during the auction, the tax administrator shall draw up an official record, perform re-auction and, after unsuccessful re-auction, shall sell the movable object by sale based on offer. 
 
	(11) The tax administrator shall draw up minutes of the course of the auction, stating, in particular, the data from the list of movable object auctioneers, the price of the movable object sold at the auction, and the award of knock down to the auction winner; if objections are raised at the auction, then also solving of such objections. 
 
	(12) Proceeds are financial means obtained at the auction. If the proceeds acquired from the auction exceed the recovered tax arrears and enforcement costs, the tax administrator shall apply the procedure referred to in Article 152. 
 
Article 124
Re-Auction

	(1) During the performance of re-auction, the tax administrator shall follow the provisions of this Act concerning the first auction. 
 
	(2) For the purposes of re-auction, the tax administrator shall determine the starting price in the amount of at least 70% of the price determined according to Article 119(1) and (2); the tax administrator shall not issue a decision on the determination of the starting price. 
 
	Article 125 
	Sale Based on Offer 

	(1) Following an unsuccessful re-auction, the tax administrator shall continue with tax enforcement by sale of movable object based on offer. Sale based on offer shall mean sale of movable object based on the evaluation of written offers submitted by persons interested in buying the object. 
 
	(2) At least 15 days before the time limit for submitting written offers, the tax administrator shall publish a notice on the sale based on offer on an official notice board of the tax administrator; the tax administrator may also publish the notice in mass media. 
 
	(3) The tax administrator shall deliver the notice on the sale based on offer into own hands of the persons referred to in Article 92(3), to the district office in whose district the tax debtor its permanent residence or registered office, and to the municipality in whose territory the sale will take place. 
 
	(4) A notice on the sale of movable object based on offer shall contain, in particular 
 
a) the name and registered office of the tax administrator; 
 
b) the time limit for the submission of written offers to the tax administrator, including an instruction that written offers submitted after the time limit will not be subject to the evaluation; 
 
c) the subject of sale and its lowest price; 
 
d) the date of inspection; 
 
e) an instruction that the movable object will be sold based on offer to the interested person who offers the highest price; 
 
f) an instruction that the offer shall be submitted in a sealed envelope marked “Sale based on offer – do not open”; 
 
g) the date and place of evaluation of written offers; 
 
h) own signature of the authorised employee of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and an imprint of official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and an imprint of official stamp; if the notice on sale of movable object based on offer is being delivered by electronic means, own signature and the imprint of official stamp shall be replaced by a qualified electronic signature. 
 
	(5) For the purposes of sale of movable objects based on offer, the tax administrator shall determine the price in the amount of at least 60% of the price determined according to Article 119(1) and (2); the tax administrator shall not issue a decision on the determination of the price. 
 
	(6) The interested person shall be obliged to take part in the evaluation of written offers in person or by means of a representative. The interested person with the highest offer shall be obliged to pay the offered price immediately after the evaluation of offers. The interested person who does not take part in the evaluation of offers or who fails to pay the offered highest price immediately shall be excluded from the order and shall be replaced by the interested person who has the next highest offer. In the case of equal offers, it shall be decided by drawing lots. The tax administrator shall draw up minutes of the course of sale, stating the data from the list of interested persons, the highest offered price for the movable object and the identification data of the purchaser of the movable object. 
 
	(7) Following the payment of the highest offer, the tax administrator shall issue for the purchaser a confirmation of sale based on offer. 
 
	(8) Sale made based on offer shall have the same effects as sale at an auction. 
 
	(9) The acquired proceeds shall be used same as proceeds from sale of movable objects at an auction according to Article 123(12). 
 
	(10) If sale based on offer has not been successful, the tax administrator shall halt the tax enforcement by sale of movable objects and invite the tax debtor to take over the unsold movable object within ten days after the date of delivery of the invitation into own hands. The tax administrator shall halt the tax enforcement proceedings in compliance with Article 96. If the tax debtor fails to take over the movable object within the time limit specified in the invitation, the tax administrator shall sell the movable object on the basis of a notice for the offered price or shall secure liquidation of the movable object. Sale made in this way or proceeds from the liquidation, after the deduction of cash expenses connected with the liquidation, shall have the same effects as sale based on offer. For the purposes of this provision, the costs connected with the liquidation shall be considered cash expenses according to Article 149. The acquired proceeds shall be used same as proceeds from sale of movable objects at an auction according to Article 123(12). If the proceeds from the liquidation are lower than cash expenses connected with the liquidation, the tax administrator shall transfer the cash expenses to the tax debtor. 
 
	Article 126 
	Direct Sale of Movable Objects 

	(1) The tax administrator may sell movable objects whose price determined according to Article 119(1) and (2) does not exceed EUR 165 per one piece, perishable objects and living animals for usual price immediately. The tax administrator shall use the amount obtained same as proceeds from sale of movable objects at an auction according to Article 123(12). 
 
	(2) Following the payment of the price, the tax administrator shall issue for the purchaser a confirmation of direct sale of movable objects. 

SUB-SECTION FOUR 
	TAX ENFORCEMENT BY FORFEITURE OF CASH AND OTHER OBJECTS IN WHICH CASE NO SALE OCCURS 

	Article 127 

	(1) As at delivery of the tax enforcement notice, the tax administrator shall perform listing of cash and other objects in which case no sale occurs according to Articles 114 and 115 and shall ban the tax debtor to dispose of them. 
 
	(2) The tax administrator shall perform tax enforcement by forfeiture of cash only if the cash exceeds the amount of EUR 165 according to Article 117(2)(h); the cash shall be used same as proceeds from sale of movable objects at an auction according to Article 123(12). 
 
	(3) In respect of the payroll period which is the closest to the date when a final tax enforcement warrant was delivered to the tax debtor, the financial means intended for the payment of wages of tax debtor’s employees and the financial means for the compensations for work injuries and occupational diseases according to a special regulation68) shall not be subject to tax enforcement by forfeiture of cash.
 
	(4) If during the listing referred to in Article 127(1) the tax administrator finds any foreign exchange values, it shall handle them in accordance with a special regulation.82) If the tax administrator finds any products made of precious metals, such as jewellery, bijouterie, medal products and other gold and silver products from alloys of gold, silver or platinum, or combined with natural or synthetic stones, pearls, enamel, corals, glass or other non-metallic materials, as well as any worn-out, incomplete or damaged products, it shall perform the tax enforcement same as in the case of tax enforcement by sale of movable objects and the price of the product shall be established by an expert opinion. In the case of jewellery alloys, gold foil, silver foil and semi-finished products made of precious metals intended for production, the tax administrator shall secure sale by means of a person authorised according to a special regulation.83) The tax administrator shall use the acquired financial means same as proceeds from sale of movable objects at an auction according to Article 123(12). 
 
	Article 128 

	(1) As at delivery of the tax enforcement notice, the tax administrator shall list as movable objects according to Article 114 and shall dispossess any bankbooks or other documents which need to be submitted for the exercise of right. 
 
	(2) The tax administrator shall submit the bankbook to providers of payment services with a final tax enforcement warrant and shall withdraw from the bankbook the amount to which the tax debtor is entitled, however, up to the amount of the recovered tax arrears. The providers of payment services shall perform pay-out of deposit or part thereof, even if the pay-out is bound by anything. In the case of other documents which need to be submitted for the exercise of right, the tax administrator shall invite the person who shall perform according to such a document to hand in to the tax administrator the amount which shall be paid by that person. The provisions concerning tax enforcement by attachment of claim shall apply accordingly and the acts needed for the exercise of right shall be performed by the tax administrator instead of the tax debtor. 
 
	(3) The acquired financial means shall be used same as proceeds from sale of movable objects at an auction according to Article 123(12).

SUB-SECTION FIVE
TAX ENFORCEMENT BY SALE OF SECURITIES
Article 129

	(1) In a decision on the commencement of tax enforcement proceedings, the tax administrator shall impose on a legal entity authorised to keep records according to a special regulation47) the obligation to register the suspension of the right to dispose of the securities of the tax debtor. 
 
	(2) Tax enforcement by sale of securities owned by the tax debtor shall be performed so that the tax administrator shall list these securities as at delivery of the tax enforcement notice according to the provisions concerning the sale of movable objects. It shall dispossess any securities kept by the tax debtor and shall secure their safekeeping according to a special regulation.84) The tax administrator shall secure the sale of securities owned by the tax debtor by means of a securities dealer. 
 
	(3) If the tax administrator finds out that the value of the property specified in the tax enforcement notice does not suffice for the settlement of the recovered tax arrears and the tax administrator learns during the tax enforcement proceedings about any securities of the tax debtor to which no lien has been established by the tax debtor, it shall notify the legal entity authorised to keep records according to a special regulation85) according to Article 91(7). In such a case, in the notification the tax administrator shall impose the obligation on the legal entity authorised to keep records according to a special regulation47) to register the suspension of the right to dispose of the book-entry securities. 
 
	(4) If nature of the securities does not allow the procedure referred to in Article 129(2), the tax administrator shall invite the person who shall perform on the basis of the securities to hand in to the tax administrator the performance after the due date of the performance with the time limit specified by it for that purpose, which may not be longer than 15 days after the due date of the performance. For the failure to comply with the obligation imposed in the tax enforcement warrant, the tax administrator may impose a penalty according to Article 155 on the person who shall perform on the basis of the securities. 
 
	(5) Tax administrator shall be entitled to perform all acts connected with the ownership of securities instead of the tax debtor. 
 
	(6) The acquired financial means shall be used same as proceeds from sale of movable objects at an auction according to Article 123(12). 

SUB-SECTION SIX
TAX ENFORCEMENT BY SALE OF REAL ESTATE, FLAT OR NON-RESIDENTIAL PREMISES

Article 130

	(1) Tax administrator shall perform tax enforcement by sale of real estate, flat or non-residential premises (hereinafter referred to as “the real estate”) if it is proved that the real estate is owned or co-owned by the tax debtor. This provision shall also apply accordingly if real estate of a sub-debtor or a guarantor should be affected. A real estate acquired from the funds provided from the state budget and from the budget of the European Union78) shall not be subject to tax enforcement by sale of real estate.
 
	(2) Also property not registered in the Land Register may be subject to tax enforcement by sale of real estate if the tax debtor’s ownership of such property is proved in any other way. 
 
	(3) Tax enforcement by sale of real estate shall apply to the real estate including its parts and accessories. 
 
	(4) In respect of the real estate, the tax administrator shall issue a decision on the commencement of tax enforcement proceedings. If the real estate referred to in Article 130(2) is subject to tax enforcement, the tax administrator shall submit to the Land Register, together with the decision on the establishment of statutory lien or the decision on the commencement of tax enforcement proceedings, also an application for the registration of the affected real estates. 
 
	(5) The tax administrator shall issue a tax enforcement notice. It shall impose an obligation on the tax debtor to notify to the tax administrator, within 15 days, the person who has the option right to buy the real estate or any other easement to the real estate and shall instruct the tax debtor that in the case of failure to comply with this obligation it shall be liable for the damage caused. 
 
	(6) After the tax enforcement notice becomes final, the tax administrator shall issue a tax enforcement warrant for the sale of the real estate. In addition to the persons referred to in Article 92(3), the tax enforcement warrant shall also be delivered, into own hands, to the co-owner and to the persons who have first option to buy the real estate or any other easement to the real estate if they are known from the files, to the Land Register, to the district office and to the municipality in whose territory the real estate is located. 
 
	(7) Following the delivery of the tax enforcement warrant, the tax administrator shall secure establishment of the price of the real estate by an expert. In a written order addressed to the expert, the tax administrator shall state the purpose of the expert opinion, what shall be taken into consideration and what shall be dealt with. For the purposes of valuation of the real estate, the tax administrator shall notify the tax debtor, co-owners and also persons, due to which the real estate has other defects, of the time and place of inspection of the real estate. The tax debtor shall be obliged to allow performance of the inspection of the valued real estate. For the purposes of drawing up the expert opinion, the tax administrator shall be entitled to enforce access to the valued real estate. 
 
	(8) On the basis of a tax enforcement warrant, the tax administrator shall offer an immovable cultural monument to the legal entities73) whose mission is taking care of cultural monuments for cash, however, at least for the price established by an expert. 
 
	(9) If the legal entity referred to in Article 130(8) fails to respond to the offer within a time limit of 30 days after the date of delivery of the offer and fails to deposit the price established by an expert to the account of the tax administrator specified in the offer, the tax administrator shall be entitled to sell the immovable cultural monument in the way according to this Act. 
 
	(10) Tax administrator shall perform tax enforcement by sale of real estate in the form of auction. 
 
	(11) If, not later than one hour before the specified start of the auction, the co-owner of the real estate or several co-owners of the real estate, which is in divided co-ownership, deposit in cash with the tax administrator the amount established from the price of the real estate determined by an expert opinion which corresponds to the amount of the share to be auctioned, or if, not later than one hour before the specified start of the auction, the co-owner of the real estate or several co-owners of the real estate prove that the amount was credited to the account of the tax administrator, the sale of the real estate shall not take place. The tax administrator shall use that amount as proceeds from sale according to Article 123(12). 
 
	Article 131 

	(1) The price of real estate shall be determined by an expert opinion. The expert opinion shall contain a general value of the real estate and an estimate of defects which the auction winner shall take over without the inclusion in the highest bid. 
 
	(2) For the purposes of this Act, general value of real estate shall mean the general value of the real estate determined according to a special regulation,86) not taking into account the defects which the auction winner shall take over without the inclusion in the highest bid. If the auction winner is a person due to which the real estate has defects, the reduction of the price of the real estate by the value of these defects shall not be applied. 
 
	(3) Defects of real estate shall be estimated according to the economic loss resulting from the defect for the affected person. In the case of defects of an unlimited duration, a period of 20 years shall be used as the basis for the calculation, and in the case of defects with exactly limited duration, such limited duration shall be used, however, not more than 20 years. Defects resulting from the entitlement to recurring performances and benefits shall be estimated by calculating the amount which would be sufficient in order to pay from the amount and from interest thereon the performances or benefits or their financial value. 
 
	(4) The tax administrator shall notify the tax debtor, the persons who have the option right to buy the real estate and the persons who have easements to the real estate, which are obvious from the file, about the expert opinion for the price of the real estate. 
 
	(5) For the purposes of an auction, the starting price of a real estate shall equal to the price according to the expert opinion. The tax administrator shall issue a decision on the determination of the starting price. An appeal may be filed against the decision within eight days after the date of delivery of the decision. 
 
	(6) For the purposes of Article 131(1), defects shall mean easements which have arisen according to a special regulation, and rental rights. 
 
	Article 132 
	Auction Notice 

	(1) After the determination of the starting price, the tax administrator shall issue an auction notice. 

 	(2) An auction notice shall contain

a) the name and registered office of the tax administrator;
 
b) the date of issue and the number of the auction notice; 
 
c) the date and place of holding the auction; 
 
d) the identification of the real estate according to the data from the Land Register; 
 
e) the starting price which is the lowest bid; 
 
f) the amount of deposit, the way and date of its payment; 
 
g) the conditions for the refund of deposit; 
 
h) the method for payment of the highest bid; 
 
i) the defects which the auction winner has to assume without the inclusion in the highest bid; 
 
j) the provisions concerning transfer of defects and benefits from the real estate; 
 
k) the provisions concerning handover of the real estate sold at the auction to the auction winner; 
 
l) a notification of exercise of the first option to buy; 
 
m) the date and place of inspection of the real estate; 
 
n) own signature of the authorised employee of the tax administrator which is a tax office or a customs office, indicating his or her name, surname and title, and an imprint of official stamp; in the case of a tax administrator which is a municipality, the signature of the mayor of the municipality or an employee authorised by the mayor of the municipality, indicating the name, surname of the mayor of the municipality and an imprint of official stamp; if the auction notice is being delivered by electronic means, own signature and the imprint of official stamp shall be replaced by a qualified electronic signature. 

Article 133

	(1) At least 30 days before the date of holding the auction, the tax administrator shall publish the auction notice on an official notice board of the tax administrator in whose district the tax debtor has its permanent residence or registered office, of the district office and municipality in whose territory the real estate is located. 
 
	(2) Not later than 30 days before the holding the auction, the tax administrator shall send the auction notice to the Ministry of Justice of the Slovak Republic for the publication in the Commercial Journal. The tax administrator may also publish the auction notice in mass media. 
 
	(3) The tax administrator shall deliver the auction notice, into own hands, to the persons to whom the tax enforcement warrant shall be delivered according to Article 92(3); it shall deliver the auction notice also to other persons whose right is affected by the tax enforcement according to Article 130(6). 
 
	Article 134 
	Participants to an Auction 

	(1) A natural person who has capacity to enter into legal transaction in full scope and if permitted by a special regulation,87) or a legal entity with registered office in the territory of the Slovak Republic may auction (hereinafter referred to as “the real estate auctioneer”). 
 
	(2) The provisions of Article 122(2) through (5) shall apply to the participants to auction. The person who has bought the real estate at the first auction or re-auction and has not paid the highest price may not auction in the re-auction or repeated auction of the real estate. 
 
	Article 135 
	Individual Attendance List 

	(1) Before the start of an auction, the real estate auctioneer shall complete an individual attendance list of the real estate auctioneer which shall contain 
 
a) the date and place of holding the auction; 
 
b) the description of the real estate and its starting price; 
 
c) the name, surname, address of permanent residence, identity card number or passport number of a natural person, identification number assigned as at registration, or personal number if the natural person is not obliged to be registered according to this Act or a special regulation; 
 
d) the business name, registered office and identification number of organisation, identification number assigned as at registration, the name and surname, personal number and identity card number of the statutory representative or other authorised representative of the legal entity, attaching also full powers and an extract from the Companies Register or its officially authenticated copy; 
 
e) the amount of auction deposit and a proof of its payment; 
 
f) the exercise of the first option to buy proved by a final document; 
 
g) the signature of the real estate auctioneer. 
 
	(2) Before the start of an auction, the tax administrator shall verify the data provided in the individual attendance list of the real estate auctioneer. If the data do not correspond to reality, the tax administrator shall correct them and shall, together with the real estate auctioneer, authenticate the correction by their signatures. If the data in respect of which any concerns arose cannot be corrected until the start of the auction, the auction executor shall not allow such a person to auction. 
 
	(3) Following the completion of the individual attendance list and submission of the proofs of payment of the auction deposit according to Article 136, the real estate auctioneer shall be assigned an auction number. 
 
Article 136
Determination of Auction Deposit

	(1) Tax administrator shall determine an auction deposit at least in the amount of 50% of the starting price. Each participant to the auction who takes part in the auction as a real estate auctioneer shall be obliged to make the auction deposit. 
 
	(2) The real estate auctioneer shall make the auction deposit via remittance to the account of the tax administrator or in cash with the time limit specified in the auction notice. 
 
	(3) A document proving payment of the auction deposit is a bank statement from an account stating the debit of the auction deposit from the account of the real estate auctioneer to the credit of the tax administrator’s account or a proof of payment in cash. Only a real estate auctioneer who has submitted such a document to the tax administrator not later than one hour before the determined start of the auction may take part in the auction. 
 
	(4) The auction deposit paid by the successful real estate auction winner shall be included in the price of the sold real estate. 
 
	(5) The tax administrator shall refund the auction deposit to the real estate auctioneer who was not successful in the auction with the time limit specified in the auction notice, however, not later than within five working days after the date when the auction took place. 
 
	(6) If the auction winner fails to pay the highest bid within the time limit specified in the decision on the award of knock down, the tax administrator shall not refund the auction deposit. The auction deposit shall be used according to Article 144. 
 
	Article 137 
	Cancellation of Auction 

	(1) Tax administrator shall cancel holding of an auction if 
 
a) the tax debtor settles the tax arrears not later than one hour before the determined start of auction; 
 
b) a co-owner of the real estate which is in divided co-ownership transfers to the tax administrator’s account the starting price of the share which shall be auctioned and submits a proof of its payment not later than one hour before the determined start of auction; 
 
c) another person transfers to the tax administrator’s account the entire tax arrears without any entitlement to the transfer of ownership of the real estate and submits a proof of its payment not later than one hour before the determined start of auction. 
 
	(2) Tax administrator shall be entitled to recover enforcement costs, unless they have been paid by the tax debtor or any other person together with the tax arrears. 
 
	(3) If the co-owner of the real estate has acted according to Article 137(1)(b), the tax administrator shall draw up minutes of the cancellation of auction and shall issue a decision on the transfer of co-ownership share in the real estate which was supposed to be auctioned. Other co-owners may file an objection against the decision within a time limit of eight days after the date of delivery of the decision. The tax administrator shall send a final decision to the Land Register for the purpose of registration, in the form of an entry, of the right to the real estate. 

Article 138
	The Course of Real Estate Auction 

	(1) At the beginning of the auction, the tax administrator shall acquaint those present with the real estates, their starting prices and the order in which they will be auctioned. It shall notify which real estates will not be auctioned due to the failure to pay an auction deposit, whether it is the first auction, repeated auction or re-auction. 
 
	(2) After calling the price, auctioneers who have paid the auction deposit for the auctioned object shall make their bids by lifting their auction number and notifying the amount of the bid. Auctioneers may increase their bids by at least EUR 30. 
 
	(3) The auction shall continue as long as auctioneers are raising their bids. If there is no higher bid, the tax administrator shall repeat the last bid using the words “going once”, “going twice” and, with the notification that if no higher bid is offered, it shall end auctioning of the auctioned real estate by a knock down after the words “sold”. 
 
	(4) Auctioneers shall be bound by their bids until the tax administrator awards knock down to the highest bid. The knock down awarded to the highest bid is not bound or limited by the provisions of a special regulation.81) 
 
	(5) The tax administrator shall continue in the auction until all the real estates which are subject to the auction are auctioned off. 
 
	(6) If not even the lowest bid is made at the auction, the tax administrator shall announce that the auction of these real estates will not continue and shall draw up an official record thereof. 
 
	(7) Before the end of the auction and award of knock down, the tax administrator shall ask those present at the auction whether they have any objections against the award of knock down. The objections shall be included in the minutes. An objection may be raised by auctioneers and by the persons to whom the auction notice shall be delivered in own hands if they are present at the auction. The tax administrator shall decide on the objections on the spot and shall announce its decision to those present. 
 
	(8) The tax administrator shall draw up minutes of the course of the auction, stating, in particular, the data from the individual attendance lists of real estate auctioneers, the price of the sold real estate, the award of knock down to the auction winner, the objections raised and their solution. 
 
	Article 139 

	(1) The tax administrator shall award knock down to the person who has made the highest bid. If several real estate auctioneers make the same bid and no higher admissible bid is made, the tax administrator shall decide on the award of knock down by drawing lots. However, if one of the auctioneers is a real estate auctioneer who is exercising the first option to buy, the tax administrator shall award knock down to that auctioneer. If there are several such real estate auctioneers, the tax administrator shall decide on the award of knock down by drawing lots. 
 
	(2) If the tax administrator denies knock down taking into account the raised objection, the auction shall continue by calling the penultimate bid. 
 
	Article 140 
	Decision on the Award of Knock Down 

	(1) The tax administrator shall issue a decision on the award of knock down, specifying the time limit for the payment of the highest bid. The decision shall be delivered into own hands to the tax debtor, to the auction winner, to the persons who have raised any objections to the knock down at the auction, and to the persons to whom the tax administrator is obliged to deliver the auction notice into own hands. 
 
	(2) The persons referred to in Article 140(1), including the persons who due to fault of the tax administrator could not take part in the auction, because no auction notice was delivered into their own hands, may lodge objections against the award of knock down. 
 
	(3) The persons referred to in Article 140(2) may lodge objections within a time limit of eight days after the date of delivery of the decision on the award of knock down and the persons who due to fault of the tax administrator could not take part in the auction, because no auction notice was delivered into their own hands, may do so within eight days after the date of holding the auction. The lodgement of an objection shall have a suspensory effect.   
 
	(4) The tax administrator may grant the objection if the reproached deficiencies are to the detriment of the person who has lodged the objection or if violations of law are reproached in the objection. 
 
Article 141

	(1) A decision on objection against the decision on the award of knock down shall be delivered to the persons referred to in Article 140(2). 
 
	(2) If the decision on the award of knock down is revoked in the objection procedure, the tax administrator shall determine a new auction only for the real estate the knock down of which was revoked by the decision on objection, not later than within two months after the date when the revocation of the decision became final. 
 
Article 142

	(1) Upon award of knock down, the auction winner may take the possession of the sold real estate with consent of the tax administrator. 
 
	(2) The auction winner shall acquire ownership title to the real estate upon payment of the highest bid within the specified time limit and based on a final decision of the tax administrator on the award of knock down. 
 
	(3) If the auction winner has paid the highest bid, the tax administrator shall send the final decision on the award of knock down to the Land Register for the purpose of registration, in the form of an entry, of the right to the real estate. 
 
	(4) If the decision on the award of knock down is revoked or if the auction winner has failed to pay the highest bid within the specified time limit, it shall be obliged to return the sold real estate, release all increments and benefits, and compensate the damage arisen on the sold real estate. 

Article 143 

	Repeated Auction, Re-Auction and Transfer of Ownership Title Based on Offer  

	(1) If the auction winner has failed to pay the highest bid on time or the auction has not taken place due to no interest of real estate auctioneers, the tax administrator shall order repeated auction not later than within two months after the holding of the previous action or since the date specified for the holding of the auction. 
 
	(2) When organising a repeated auction, the tax administrator shall follow the provisions concerning the first auction. 
 
	(3) For the purposes of repeated auction, the tax administrator shall determine the starting price in the amount of 90% of the price determined in accordance with Article 131(5). The tax administrator shall not issue a decision on the determination of starting price. 
 
	(4) If the repeated auction is not successful, the tax administrator may, within the time limit referred to in Article 143(1), order a re-auction. When organising a re-auction, the tax administrator shall follow the provisions concerning the first auction. The tax administrator shall determine the starting price of the real estate at least in the amount of three quarters of the price determined in accordance with Article 131(5). The tax administrator shall not issue a decision on the determination of starting price. 
 
	(5) Before ordering a re-auction, the tax administrator may decide on the transfer of ownership title to the real estate based on offer for a higher price than determined according to Article 143(4). 
 
	(6) If the re-auction is not successful, the tax administrator may, within the time limit referred to in Article 143(1), decide on the transfer of ownership title to the real estate based on offer. For that purposes, the tax administrator shall determine the price at least in the amount of 60% of the price determined in accordance with Article 131(5). The tax administrator shall not issue a decision on the determination of price. 

Article 144 
	Participants to Repeated Auction, Re-Auction and Transfer of Ownership Title Based on Offer 

	(1) The real estate auctioneer who has been awarded knock down in the first auction and has failed to pay the highest bid may not take part in the repeated auction. 
 
	(2) The auction winner who has failed to pay the highest bid shall be obliged to pay the difference between the highest bid which it was supposed to pay and the highest bid paid in the repeated auction, the costs of the repeated auction and the damage sustained due to its failure to pay the highest bid. The tax administrator shall use such acquired financial means as proceeds from auction according to Article 152. 
 
	(3) For the settlement of the costs referred to in Article 144(2), the tax administrator shall use the auction deposit paid by the auction winner who has failed to pay the highest bid. If the auction deposit is not sufficient to cover the costs, the tax administrator shall be entitled to recover from the auctioneer the remainder as tax arrears. 
 
	(4) The auctioneers who have been awarded knock down in the first auction or in the repeated auction and they have failed to pay the highest bid may not take part in the re-auction. 
 
	(5) In the case of re-auction, the tax administrator shall follow the provisions of Article 144(2) and (3). 
 
	(6) The auctioneers who have been awarded knock down in the first auction, in the repeated auction or in the re-auction and they have failed to pay the highest bid may not take part in the proceedings concerning the transfer of ownership title to the real estate based on offer. 
 
	(7) In the case of transfer of ownership title to the real estate based on offer, the tax administrator shall act similarly according to Article 125(2) through (4), (6), (8) through (10) and the offered price shall be paid by the interested person with the highest offer within eight days after the delivery of the decision on transfer of ownership title to the real estate based on offer. 
 
	(8) Only the persons according to Article 125(6) may lodge objections against the decision on transfer of ownership title to the real estate based on offer. An objection may be lodged within a time limit of eight days since the date of delivery of the decision on transfer of ownership title to the real estate based on offer. The lodgement of objection shall have a suspensory effect. 
 
	(9) Following the delivery of the decision on transfer of ownership title to the real estate based on offer, the interested person with the highest offer may take the possession of the real estate with consent of the tax administrator. 
 
	(10) Following the payment of the highest bid within the specified time limit and after the decision on transfer of ownership title to the real estate based on offer becomes final, the tax administrator shall send the final decision on transfer of ownership title to the real estate based on offer to the Land Register for the purpose of registration, in the form of an entry, of the right to the real estate. 
 
	(11) The transferee shall acquire the ownership title to the real estate upon payment of the highest bid within the specified time limit and based on the final decision of the tax administrator on the transfer of ownership title to the real estate based on offer. 
 
	(12) If the decision on transfer of ownership title to the real estate based on offer is revoked or if the participant with the highest offer has failed to pay the highest bid within the specified time limit, it shall be obliged to return the real estate, release all increments and benefits, and compensate the damage arisen. 
 
Article 145

	(1) The auction winner or the interested person with the highest offer shall, without inclusion in the highest bid or the highest offer, assume the easements and liabilities from lease agreements which arose according to a special regulation; it shall also assume the contractual easements and liabilities from lease agreements. 
 
	(2) The option right to buy the sold real estate or the real estate acquired based on offer shall cease to exist. 
 
Article 146

	If the general value of the real estate has decreased after the first auction, repeated auction or re-auction by sale of real estate, the tax administrator shall establish the new price of the real estate by means of an expert opinion according to Article 131. Following the determination of the starting price, the tax administrator shall apply the procedure according to Articles 132 through 144.

SUB-SECTION SEVEN
TAX ENFORCEMENT BY SALE OF UNDERTAKING OR ITS PART

Article 147

	(1) The provisions of the Commercial Code88) shall apply accordingly to tax enforcement by sale of undertaking or its part. 
 
	(2) In the tax enforcement notice, the tax administrator shall invite the tax debtor to notify, within a time limit of eight days, the identification data of the person who have the first option to buy the undertaking or its part or who have easements to the undertaking, including an instruction that in the case of failure to notify these data the tax debtor shall be liable for the damage caused. 
 
	(3) After the tax enforcement notice becomes final, the tax administrator shall issue a tax enforcement warrant for the sale of the undertaking or its part. In addition to the persons referred to in Article 92(3), the tax enforcement warrant shall also be delivered, into own hands, to the persons who have the first option to buy or any other easement to the undertaking or its part. 
 
	(4) Tax enforcement by sale of undertaking or its part shall be performed in the form of auction. The price shall be determined by an expert opinion. The expert opinion shall contain the general value of the property of the undertaking or its part. For the purposes of this Act, general value of the property of an undertaking or its part shall mean the general value of the property of an undertaking or its part determined according to a special regulation.86) The tax administrator shall determine the starting price by a decision on the determination of price, and the starting price shall be equal to the price established according to the expert opinion. The tax administrator shall issue a decision on the determination of price and shall deliver it into own hands to the tax debtor and to the persons who have option right to buy the undertaking or its part. An appeal may be filed against the decision on the determination of price within eight days after the date of its delivery. In the case of tax enforcement by sale of undertaking or its part, the tax administrator shall act accordingly according to the provisions of Articles 132 through 144, except for the determination of the starting price. In the case of repeated auction, the tax administrator shall determine the starting price in the amount of at least 90% of the price from the first auction and in the case of re-auction at least in the amount of 75% of the price from the first auction. The tax administrator may sell the undertaking or its part by a decision on the transfer of ownership title based on offer for a price higher than 60% of the price from the first auction. In the case of sale of undertaking or its part on the basis of a decision on the transfer of ownership title based on offer, the tax administrator shall act according to Article 144(7). 
 
	(5) Upon award of knock down or issuance of the decision on the transfer of ownership title based on offer, the auction winner or the interested person with the highest offer may take the possession of the undertaking or its part with consent of the tax administrator.
 
	(6) If the decision on the award of knock down is revoked or if the auction winner has failed to pay the highest bid within the specified time limit, the auction winner shall be obliged to return the undertaking or its part, release all increments and benefits, and compensate the damage arisen; that shall also apply to the interested person with the highest offer in the case of revocation of the decision on the transfer of ownership title based on offer.
 
	(7) Following the payment of the highest bid or the highest offer within the specified time limit and after the decision on the award of knock down becomes final or after the decision on the transfer of ownership title based on offer becomes final, the ownership title to the property of the undertaking or its part shall pass to the auction winner or to the interested person with the highest offer. The tax administrator shall send the final decision on the award of knock down or the final decision on the transfer of ownership title based on offer to the Land Register for the purpose of registration, in the form of an entry, of the right to the real estate. 
 
	(8) All rights following from industrial or other intellectual property which relate to the business activities of the undertaking or its part that is being sold shall pass to the auction winner. If conduct of certain business activity is decisive for the acquisition or preservation of these rights, also the activity performed during operation of the undertaking or its part before its sale at the auction shall be included in those activities of the auction winner performed after the undertaking or its part was auctioned off. 
 
	(9) The rights and obligations following from labour-law relations shall pass to the auction winner of the undertaking or its part. 
 
	(10) In the case of tax enforcement by sale of undertaking or its part, only the business name of the undertaking may not be auctioned separately. 
 
	(11) The provisions of Article 147(8) through (10) shall also apply to the interested person in the case of sale of undertaking or its part by a decision of the tax administrator on the transfer of ownership title based on offer. 
 
	(12) Tax enforcement by sale of undertaking or its part shall also apply to the property administered by a state-owned company.89) 
 
SUB-SECTION EIGHT
TAX ENFORCEMENT BY SANCTIONING property rights connected with a business share of a partner in a company

Article 148

	(1) A tax administrator may perform tax enforcement towards the tax debtor who is a partner in a company by sanctioning the property rights connected with the business share of the partner in the company, namely the partner’s  
 
a) settlement share; 
 
b) share in the profit; 
 
c) share in liquidation balance. 
 
	(2) In the case of tax enforcement by sanctioning property rights connected with a business share of a partner in a company according to Article 148(1), the provisions of the Commercial Code shall not be affected. The calculation of the amount of shares referred to in Article 148(1) is stipulated by the Commercial Code.90) 
 
	(3) Tax enforcement shall be admissible in respect of the shares paid or settled in financial means, namely even if they are paid or settled in financial means only partially. If the shares referred to in Article 148(1) are being settled towards the tax debtor by acquisition of ownership title to movable objects, real estates, rights and other property values, the tax administrator shall perform tax enforcement in the way corresponding to the type of property. 
 
	(4) A decision on the commencement of tax enforcement proceedings shall be delivered to the company in which the tax debtor is a partner. In the decision, the tax administrator shall ban the company in which the tax debtor is a partner to agree with the tax debtor on any facts which could reduce the tax debtor’s entitlement to the settlement share or share in the profit of the company. Following the delivery of the tax enforcement warrant and after the fulfilment of the conditions for the payment of share, the company shall remit the funds corresponding to the tax debtor’s particular share, however, up to the maximum amount of the enforced tax arrears, to the account of the tax administrator. 
 
	(5) The tax administrator shall deliver the tax enforcement notice to the tax debtor. Upon delivery of the tax enforcement notice, the tax debtor shall lose the entitlement to be paid or settled the shares referred to in Article 148(1), however, up to the maximum amount of the recovered tax arrears. 
 
	(6) If a company breaches the obligation imposed in the decision on the commencement of tax enforcement proceedings, in the notification referred to in Article 91(7), or in the tax enforcement warrant and frustrates, fully or partially, the tax enforcement, the tax administrator shall be entitled to claim from the company tax arrears up to the amount of the relevant share of the partner who is the tax debtor, namely in the way according to this Act and up to the maximum amount of the recovered tax arrears. 
 	
SECTION THREE
COSTS OF TAX ENFORCEMENT

Enforcement Costs and Cash Expenses

Article 149

	(1) The tax debtor shall pay the costs on the performance of seizure in the amount according to Article 149(2), the costs on the performance of sale according to Article 149(3) and cash expenses of the tax administrator. 
 
	(2) The costs on the performance of seizure shall represent 2% of the recovered tax arrears, however, at least EUR 16 and not more than EUR 16,600. 
 
	(3) The costs on the performance of sale shall represent 2% of the recovered tax arrears, however, at least EUR 16 and not more than EUR 16,600. 
 
	(4) The tax administrator shall not determine the enforcement costs according to Article 149(2) and (3) in the case of performance of tax enforcement by 
 
a) wage deductions and deductions from other incomes; 

b) attachment of claim; 

c) forfeiture of cash and other objects in which case no sale occurs; 

d) sale of securities; 

e) sanctioning property right connected with a business share of a partner in a company.

 	(5) The enforcement costs referred to in Article 149(2) and (3) shall be calculated from an amount rounded down to tenths of euros. 
 
	(6) The tax debtor shall always be obliged to pay the enforcement costs referred to in Article 149(2) when the authorised employee of the tax administrator notifies to the tax debtor or its representative the reasons for his or her arrival and writes the initial sentence of the minutes of the listing of movable objects. 
 
	(7) The tax debtor shall always be obliged to pay the enforcement costs referred to in Article 149(3) when auction has already been commenced or when the initial sentence of the minutes of auction has been written. 
 
	(8) The tax debtor shall pay the cash expenses in their actual amount, even if the performance of tax enforcement has not taken place. Cash expenses are, in particular, expert's fee, rent, and insurance premium. 
 
	(9) If cash expenses relate to several tax debtors, the tax administrator shall allocate their amount according to the share of individual recovered tax arrears. 
 
	(10) The tax debtor shall be obliged to pay the enforcement costs and cash expenses within eight days after the date when the tax administrator assessed them for the tax debtor by a decision. An appeal may be filed against the decision within 15 days after the date of delivery of the decision. The filing of the appeal shall have no suspensory effect. 
 
	(11) The tax administrator shall recover the enforcement costs and cash expenses as tax arrears. 
 
	(12) If the tax enforcement has been performed wrongfully, the enforcement costs and cash expenses shall be borne by the tax administrator. 
 
	(13) If the tax enforcement has been performed wrongfully only partially, the tax administrator shall bear the costs solely in the extent of wrongfully performed tax enforcement. 
 
	(14) The costs sustained by the tax debtor in connection with the performance of tax enforcement shall be borne by the tax debtor, even if the tax enforcement has been halted due to bankruptcy declared on the debtor’s property. 

Article 150

	(1) Tax administrator shall not assess enforcement costs and cash expenses if 
 
a) the residence of the tax debtor is unknown; 

b) their enforcement would be connected with disproportionate costs;  

c) the tax debtor who is a natural person has died. 
 
	(2) Tax administrator shall not enforce the enforcement costs and cash expenses if 
 
a) the tax debtor who is a natural person has died and does not have heir or legal successor;   
 
b) the tax debtor who is a legal entity is dissolved by deletion from the relevant register without a legal successor; 
 
c) the entitlement to their payment has become time-barred and the tax debtor has lodged an objection to limitation or the entitlement to their payment has ceased to exist. 
 
	(3) Tax administrator shall be entitled to assess enforcement costs and cash expenses within five years after the date of issue of the tax enforcement warrant. 

SECTION FOUR
PROCEEDS FROM TAX ENFORCEMENT AND THEIR ALLOCATION

Article 151
Tax Enforcement Account

	(1) In the tax enforcement warrant, the tax administrator shall state the number of a special tax enforcement account to which the financial means shall be remitted. The balance of the special tax enforcement account at the end of the year shall be transferred into the following year. 
 
	(2) The following payments shall be remitted to the tax enforcement account: 
 
a) settlement on the basis of a tax enforcement notice issued by the tax administrator; 
 
b) settlements from single forms of perming tax enforcement according to Article 98(1)(a), (b), (d), (e) and (h); 
 
c) payments from the sale at an auction, from the sale based on offer or from the transfer of ownership title to real estate or to property of an undertaking or its part based on offer;  
 
d) payments on the basis of exercise of the option right to buy by a co-owner;
 
e) payments from the auction deposit of the auction winner who has failed to pay the highest bid according to Article 144(2); 
 
f) payments from the auction deposit of the auction winner; 
 
g) payments from auction deposits of auctioneers; 
 
h) payments from settlements of enforcement costs and cash expenses. 
 
	Article 152 
	Refund of Auction Deposits of Auctioneers, Allocation and Use of Proceeds 

	(1) From the funds acquired according to Article 151(2)(g), the tax administrator shall refund auction deposits of unsuccessful auctioneers according to Article 136(5). 
	(2) The tax administrator shall use the acquired proceeds remitted to the tax enforcement account according to Article 151(2)(a) through (f) and the acquired payments according to Article 151(2)(h) for the settlement of enforcement costs, cash expenses and for the covering of tax arrears or any other monetary payment imposed by a decision on the date following after the date when the financial means were credited to the tax administrator’s account or after the date when the tax administrator received the funds in cash. If the object of tax enforcement is encumbered with pledge, the tax administrator shall settle the enforcement costs and cash expenses and shall, thereafter, act according to the first sentence once the attaching creditors who rank before the tax administrator in the order decisive for the satisfaction of pledges have been satisfied. The tax administrator shall draw up minutes of that procedure.
 
	(3) If tax arrears are being recovered in respect of several types of taxes by a single tax enforcement warrant, the proceeds shall be used to cover the recovered tax arrears specified in the tax enforcement warrant according to the order of origin of the recovered tax arrears; if tax arrears relating to several taxes arose on the same date and the recovered sum is not sufficient to cover them, they shall be satisfied proportionately. 
 
	(4) For the purposes of this Act, the remainder of the proceeds shall mean the balance of the amount after the settlements made and after the covering of the tax arrears according to Article 152(1) through (3). 
 
	(5) The tax administrator shall use the remainder of proceeds for the settlement of tax arrears due as at the date of origin of the remainder of proceeds or for the settlement of due tax advance, however, for not more than one advance period, or for the settlement of instalments of tax and deferral of payment of tax according to this Act or special regulations.1) 
 
	(6) If a remainder of proceeds arise following the application of the procedure referred to in Article 152(5), the tax administrator shall use it for the settlement of tax arrears arisen according to special regulations91) to another tax administrator. If, following that use, the tax administrator still reports a remainder of proceeds, it may use it for the settlement of other tax arrears of the tax debtor, including those which have not been secured by a lien, or in order to secure tax according to this Act. If, following that use, the tax administrator still reports a remainder of proceeds, it shall put in notarial custody within eight days after the date when the minutes referred to in Article 152(2) were drawn up. 
 
	(7) If the tax administrator reports a remainder of proceeds following the application of the procedure referred to in Article 152(1) through (6), it shall return it to the account of the tax debtor within 30 days after the origin of the remainder of proceeds, namely only if it exceeds the amount of EUR 5. 
 
	(8) If the tax administrator refunds the remainder of proceeds after the time limit referred to in Article 152(7), it shall be obliged to pay interest according to Article 79(3). 
 
SECTION FIVE

Article 153

Protection of Tax Administrator's Employee

	The protection of the employee of the tax administrator during the performance of tax enforcement shall be provided by the Police Corps. 

PART FIVE

LIABILITY FOR BREACH OF OBLIGATIONS 

Article 154
 
Administrative Offences 

	(1) A person shall be deemed to have committed an administrative offence if it 
 
a) fails to file tax return within 

1. the specified time limit; 

2. the time limit specified by the tax administrator in the call referred to in Article 15(1); 

3. the time limit specified by the tax administrator in the call referred to in Article 15(2); 
 
b) fails to comply with the registration obligation with the specified time limit; 
 
c) fails to comply with the notification obligation with the specified time limit; 
 
d) fails to comply with an obligation imposed by a decision of the tax administrator;
 
e) reports in tax return or supplementary tax return tax which is lower than the tax which it was supposed to report in the tax return; 
 
f) pays, according to special regulations without filing a tax return, tax which is lower than the tax which it was actually supposed to pay; 
 
g) claims an entitlement according to special regulations1) in the amount which is higher than the entitlement it had the right to claim according to special regulations; 
 
h) causes the determination of tax by using tools due to its actions according to Article 48(1); 
 
i) reports amount in supplementary tax return which compared to the amount reported in the tax return represents 
1. an increase of tax; 

2. a decrease of excess remission; 

3. a decrease of claimed tax refund;33) or

4. a decrease of claimed entitlement according to as special regulation;92) 
 
j) fails to comply with any of the obligations of non-financial nature according to this Act or according to special regulations,1) and it is not an administrative offence according to letters a) through i). 
 
	(2) A natural person that does not have an authorisation to conduct business can be released from the liability for the breach of obligation which represents an administrative offence according to Article 154(1) if it proves that for serious health reasons or due to any other circumstances recognised as valid, which it could not influence by its actions, it could not comply with the obligation the breach of which constitutes an administrative offence according to Article 154(1). The release from the liability for the breach of obligation shall have no influence on the obligation of the taxable entity to additionally comply with the obligation after the reasons based on which the taxable entity was released from the obligation cease to exist. 
 
Sanctions
 
Article 155 
Penalties

	(1) Tax administrator shall impose a penalty 
 
a) from EUR 30 up to EUR 16,000 for the administrative offence referred to in the first and second paragraphs in Article 154(1)(a); if the tax administrator is a municipality, it shall impose the penalty up to the maximum amount of the assessed tax, however, not less than EUR 5 and not more than EUR 3,000; 
 
b) from EUR 60 up to EUR 32,000 for the administrative offence referred to in the third paragraph in Article 154(1)(a); if the tax administrator is a municipality, it shall impose the penalty up to the maximum amount of the assessed tax, however, not less than EUR 10 and not more than EUR 6,000; 
 
c) from EUR 60 up to EUR 20,000 for the administrative offence referred to in Article 154(1)(b); 
 
d) from EUR 30 up to EUR 3,000 for the administrative offence referred to in Article 154(1)(c); if the tax administrator is a municipality, it shall impose the penalty up to the maximum amount of the assessed tax or fee, however, not less than EUR 5 and not more than EUR 3,000; 
 
e) from EUR 60 up to EUR 3,000 for the administrative offence referred to in Article 154(1)(d) and (j); if the tax administrator is a municipality, it shall impose the penalty up to the maximum amount of the assessed tax or fee, however, not less than EUR 5 and not more than EUR 1,500; 
 
f) in the amount of a triple of the basic interest rate of the European Central Bank per annum of the amount 
 
1. by which the tax administrator has increased, by a decision issued in the assessment proceedings, the tax reported in the tax return or supplementary tax return or paid according to special regulations without the filing of tax return, for the administrative offence referred to in Article 154(1)(e) and (f); 

2. by which the tax administrator has reduced the claimed entitlement according to special regulations,1) for the administrative offence referred to in Article 154(1)(g); 

3. of the tax determined by the tax administrator by using tools, for the administrative offence referred to in Article 154(1)(h); 

4. of the sum of own tax liability92a) established by the tax administrator and excess remission92b) reported in the tax return or supplementary tax return; 
 
g) in the amount of the basic interest rate of the European Central Bank per annum from the difference between the amount reported in the supplementary tax return and the amount reported in the tax return, for the administrative offence referred to in Article 154(1)(i); 
 
h) in the amount of double of the basic interest rate of the European Central bank per annum of the difference between the amount reported in the supplementary tax return and the amount reported in the tax return, for the administrative offence referred to in Article 154(1)(i) if the taxable entity files the supplementary tax return within the time limit referred to in Article 16(9) after the minutes of the commencement of tax audit were drawn up, after the delivery of a notification of tax audit, after the delivery of a notification of extension of tax audit to another tax period or after the delivery of a notification of extension of tax audit to another tax. 
 
	(2) The penalty referred to in Article 155(1)(f) through (h) shall be calculated in the amount of not less than 1% of the assessed tax, however, up to the maximum amount of the assessed amount for each day since the date following after the date of expiry of the time limit for the filing of tax return or after the due date of the tax until the date of filing the supplementary tax return or until the expiry of the time limit referred to in Article 16(9) for the filling of supplementary tax return after the minutes of the commencement of tax audit were drawn up, after the delivery of a notification of tax audit, after the delivery of a notification of extension of tax audit to another tax period or after the delivery of a notification of extension of tax audit to another tax, or since the date of delivery of a notification of determination of tax by using tools. 
 
	(3) If tax administrator imposes a penalty according to Article 155(1)(b), the penalty referred to in Article 155(1)(a) shall not be imposed. 
 
	(4) When determining the amount of penalty, the tax administrator shall take into consideration the gravity, the duration and the consequences of the irregular situation. 
 
	(5) If a triple of the basic interest rate of the European Central Bank in the cases referred to in Article 155(1)(f) does not reach 10%, the penalty shall be imposed in the amount of 10% per annum of the amount referred to in Article 155(1)(f). If a double of the basic interest rate of the European Central Bank in the case referred to in Article 155(1)(h) does not reach 7%, the penalty shall be imposed in the amount of 7% per annum from the difference between the amount reported in the supplementary tax return and the amount reported in the tax return according to Article 155(1)(h). If the basic interest rate of the European Central Bank in the case referred to in Article 155(1)(g) does not reach 3%, the penalty shall be imposed in the amount of 3% per annum from the difference between the amount reported in the supplementary tax return and the amount reported in the tax return according to Article 155(1)(g). 
 
	(6) If a taxable entity files another supplementary tax return, the penalty shall be calculated in the way referred to in Article 155(1)(g) or (h) from the difference between the amount reported in the last supplementary tax return and the amount reported in the previous supplementary tax return. 
 
	(7) When imposing the penalty according to Article 155(1)(f), the basic interest rate of the European Central Bank valid on the date of delivery of the decision issued in assessment proceedings shall be used and when imposing the penalty referred to in Article 155(1)(g) or (h), the basic interest rate of the European Central Bank valid on the date of filing of the supplementary tax return shall be used. 
 
	(8) Tax administrator shall not impose the penalty referred to in Article 155(1)(g) or (h) if 
 
a) the taxable entity files a supplementary tax return by which it will reduce the excess remission reported in the tax return before the refund of the excess remission or before the set-off of the excess remission; 
 
b) the taxable entity files a supplementary tax return by which it will reduce the claimed tax refund reported in the tax return before its refund according to a special regulation.33) 
 
	(9) If a taxable entity corrects by a supplementary tax return the excess remission reported in the tax return to own tax liability after its refund or inclusion for tax, the tax administrator shall impose the penalty referred to in Article 155(1)(g) or (h) from the sum of the tax reported in the supplementary tax return and the excess remission reported in the tax return; if the taxable entity files a supplementary tax return before the refund of the excess remission or before the inclusion of the excess remission according to a special regulation, the tax administrator shall impose the penalty referred to in Article 155(1)(g) or (h) only from the amount of the tax reported in the supplementary tax return. 
 
	(10) If a taxable entity corrects by a supplementary tax return the tax refund reported in the tax return to the obligation to pay tax after its refund, the tax administrator shall impose the penalty referred to in Article 155(1)(g) or (h) from the sum of the tax reported in the supplementary tax return and the tax refund reported in the tax return; if the taxable entity files a supplementary tax return before the refund of tax according to a special regulation,33) the tax administrator shall impose the penalty referred to in Article 155(1)(g) or (h) only from the amount of the tax reported in the supplementary tax return. 
 
	(11) Tax administrator shall not impose the penalty unless it exceeds EUR 5; if the tax administrator is a municipality, it shall not impose the penalty unless it exceeds EUR 3. 
 
	(12) A penalty may not be imposed if five years have elapsed since the end of the year in which 
 
a) the taxable entity committed the administrative offence referred to in Article 154(1)(a) through (d), (i) and (j); 
 
b) the decision of the tax administrator became final if the taxable entity committed the administrative offence referred to in Article 154(1)(e) through (h). 
 
	(13) If a new final decision has modified the amount of the tax difference or the amount of entitlement according to special regulations, the penalty imposed according to Article 155(1)(f) shall be modified or cancelled ex officio; the new decision on penalty revokes the original decision. 
 
	(14) The imposition of penalty does not result in the cessation of obligations for the breach of which the penalty was imposed, unless otherwise provided for by this Act. 
 
	(15) The penalty referred to in Article 155(1)(d) and (1)(e) for the administrative offence referred to in Article 154(1)(j) may be imposed in the same amount repeatedly if the imposition of the penalty has not led to remedy and the irregular situation continues. 
 
Article 155a 
Total Penalty 

	(1) On the person who has committed more than one administrative offence according to this Act, if it is an administrative offence for which a penalty shall be imposed the amount of which can be determined within the determined range, the tax administrator which is entitled to impose the penalty shall, if efficient and possible, impose a total penalty according to this provision which applies to the administrative offence with the highest upper limit of the penalty rate; if the upper limits of the penalty rates for such several administrative offences are the same, the total penalty shall be imposed according to the provision which applies to one of them. The total penalty shall be imposed in the amount of the highest lower limit of the penalty rate determined for an administrative offence from among the administrative offences committed by the person. 
 
	(2) The imposition of the total penalty in the way referred to in Article 155a(1) shall apply accordingly to the imposition of penalties for administrative offences which constitute breach of a special regulation.92ba) 
 
Article 156 
Interest on Late Payment 

	(1) Tax administrator shall assess interest on late payment according to Article 156(2) if the taxable entity fails to pay or transfer, within the specified time limit or in the determined amount or with the time limit or in the amount specified by a decision of the tax administrator, 
 
a) tax or tax difference; 
 
b) tax advance; 
 
c) instalment of tax; 
 
d) collected tax advance;92) 
 
e) withheld tax;92) 
 
f) deducted amount to secure tax.92) 
 
	(2) Tax administrator shall assess interest on late payment on the owed amount according to Article 156(1). When calculating the interest, a quadruple of the basic interest rate of the European Central Bank valid on the date of origin of tax arrears or on the date following after the date when tax advance or tax instalment was supposed to be paid shall be used. When assessing interest on late payment according to Article 156(9), the basic interest rate of the European Central Bank valid on the date of delivery of a complete application of a Member State for the recovery of a claim shall be used. If the quadruple of the basic interest rate of the European Central Bank does not reach 15%, the interest rate of 15% per annum shall be used for the calculation of interest on late payment. The tax administrator shall assess interest on late payment for each day of late payment, starting from the date following after its due date and until the date of payment, inclusive, or until the date of use of tax overpayment or performance of compensation according to Article 55 or until the date of commencement of restructuring proceedings; in the case of filing of a supplementary tax return, the tax administrator shall assess interest on late payment on the owed amount since the date of filing the supplementary tax return. The tax administrator may also assess interest on late payment on outstanding owed amount continuously. Interest on late payment shall be calculated for not longer than four years of late payment. 
 
	(3) If tax arrears have ceased to exist by set-off in full amount, the tax office or the customs office shall calculate interest on late payment only for the period since the date following after the due date of tax until the date preceding the date of delivery of the request for set-off of tax arrears to the tax office or the customs office; interest on late payment of the part of the tax arrears which has ceased to exist by set-off shall be calculated in the same way. 
 
	(4) If tax advance has not been paid within the specified time limit or in the specified amount or within the time limit or in the amount determined in a decision of the tax administrator, the tax administrator shall assess interest on late payment according to Article 156(2) until the date of payment, inclusive, however, not longer than until expiry of the time limit for the filing of tax return. 
 
	(5) If tax advance in respect of tax on wage-earning income tax has not been paid in the amount or within the time limit according to a special regulation,92) the tax administrator shall assess interest on late payment according to Article 156(2) until the date of payment, inclusive, or until the date of making the annual account if the advance has not been paid until that date, however, not later than within the time limit for the filing of tax return92) for the tax period for which the tax advances were supposed to be paid. 
 
	(6) Interest on late payment shall not be assessed 
 
a) if the tax has been paid from the tax guarantee;33) 
 
b) if in an individual case according to Article 156(1) it does not exceed EUR 5 if the tax administrator is a tax office or a customs office; 
 
c) if its amount in the case referred to in Article 156(1)(a) or the sum of interest on late payment for all instalments of tax according to a special regulation92c) for the relevant tax period does not exceed EUR 3 in aggregate if the tax administrator is a municipality; 
 
d) from interest on late payment and penalty. 
 
	(7) If the tax or tax difference assessed by a decision of tax administrator has been changed by a new final decision, also interest on late payment according to Article 156(1)(a) shall be changed ex officio; the original decision shall be cancelled by the new decision.
 
	(8) Interest on late payment may not be assessed if five years have elapsed since the end of the year in which the taxable entity was obliged 
 
a) to pay tax, tax difference, tax advance, instalment of tax, or an amount to secure tax; 
 
b) to pay the collected tax advance, the collected tax, or withheld tax. 
 
	(9) Tax administrator which is a tax office or a customs office shall assess interest on late payment on the owed amount of claim of a Member State if the debtor or a person responsible for the settlement of the debtor’s claim according to a special regulation93) has failed to pay the claim of the Member State specified in a special regulation93) not later than on the date preceding the date of delivery of the request for recovery of the claim; interest on late payment shall be assessed for each day of late payment, starting from the date of delivery of the request for recovery of the claim until the date of payment, inclusive. The interest on late payment shall be calculated for not longer than four years of late payment. The time limit shall start to pass on the due date of the claim according to the legal regulations valid in the Member State. 
 
Article 157 
Relief from Sanction or Remission of Sanction 

	(1) In the case of amounts higher than the amounts referred to in Article 157(3) and (4) and if a municipality does not decide as referred to in Article 157(5), at the request of a taxable entity the Ministry 
 
a) shall remit sanction if the taxable entity proves that the payment of sanction would seriously jeopardise alimony of the taxable entity or of the persons dependent on the taxable entity’s alimony; 
 
b) may permit relief from sanction or remit sanction if the taxable entity which is 

1. a legal entity proves that the payment of sanction would lead to termination of its activities and the proceeds from its liquidation would probably be lower than the assessed sanction; 

2. a natural person – entrepreneur proves that the payment of sanction would lead to the termination of his or her activities; 
 
c) may permit relief from sanction or remit sanction which has been imposed or assessed due to the reason that the taxable entity has incorrectly reported tax liability or has failed to comply with an obligation within a time limit specified by this Act or by special regulations1) due to incorrect application of legal regulation. 
 
	(2) In the case of relief from sanction or remission of sanction pertaining to tax according to Article 157(1), the taxable entity shall also be obliged to prove the payment of tax in addition to the payment of sanction. 
 
	(3) At the request of a taxable entity, the Financial Directorate shall remit sanction for the reasons referred to in Article 157(1)(a) or may permit relief from sanction or remit sanction for the reasons referred to in Article 157(1)(b) and (c) if the amount of the imposed sanction in individual case does not exceed the amount of 

a) EUR 166,000 in the case of a natural person; 

b) EUR 1,660,000 in the case of a legal entity. 
 
	(4) At the request of a taxable entity, a tax office or a customs office shall remit sanction for the reasons referred to in Article 157(1)(a) or may permit relief from sanction or remit sanction for the reasons referred to in Article 157(1)(b) and (c) if the amount of the imposed sanction in individual case does not exceed the amount of 
 
a) EUR 33,200 in the case of a natural person; 
 
b) EUR 332,000 in the case of a legal entity. 
 
	(5) Tax administrator which is a municipality may, in the case of taxes administered by it, remit sanction or permit relief from sanction at the request of the taxable entity for the reasons referred to in Article 157(1). 
 
	(6) A request for the permission of relief from sanction or remission of sanction shall be submitted to the tax administrator. The tax administrator shall be obliged to forward the request to the relevant authority if it is not competent to decide on the request. A sanction may be remitted or a relief from sanction may be permitted according to Article 157(1) and (3) through (5) only in compliance with a special regulation.40) A decision on the permission of relief from sanction or on the remission of sanction shall be issued and no appeal may be filed against the decision. A writing notification of not accommodating the request of the taxable entity for the permission of relief from sanction or remission of sanction shall be sent to the taxable entity; in such a case, no decision shall be issued. 
 
PART SIX
SPECIAL PROVISIONS FOR BANKRUPTCY AND RESTRUCTURING 

Article 158 

	(1) For the purposes of bankruptcy and restructuring, tax arrears shall be considered as a claim. 
 
	(2) For the purposes of bankruptcy and restructuring, the amount of tax to the refund of which the taxable entity is entitled according to this Act or special regulations1) shall be considered as a liability. 
 
	(3) If tax arrears arose on the date of declaration of bankruptcy or on the date of commencement of restructuring proceedings or after the declaration of bankruptcy or after the commencement of restructuring proceedings, it shall be considered as a claim arisen after the declaration of bankruptcy or after the commencement of restructuring proceedings. 
 
	(4) A liability which arose on the date of declaration of bankruptcy or on the date of commencement of restructuring proceedings or after the declaration of bankruptcy or after the commencement of restructuring proceedings shall be considered as a liability arisen after the declaration of bankruptcy or after the commencement of restructuring proceedings. 
 
	(5) After the declaration of bankruptcy or after the permission of restructuring, the tax administrator shall act according to a special regulation.48) 
 
	(6) An authorised employee of the tax administrator, the Financial Directorate, shall act in bankruptcy and restructuring on behalf of the tax administrator which is a tax office or a customs office; also another person which is a legal entity with a 100% capital participation of the state determined by the Ministry may act in bankruptcy on behalf of tax administrator on the basis of the conditions specified in an agreement concluded with the Financial Directorate. 
 
Article 159 

	In the period since the declaration of bankruptcy until the cancellation of bankruptcy, a bankruptcy trustee shall act on behalf of the taxable entity. In the period since the declaration of bankruptcy until the cancellation of bankruptcy, the provisions of this Act and special regulations1) which regulate the rights and obligations of the taxable entity shall apply to the bankruptcy trustee. Tax returns, tax documents and other documents which matter for the determination of rights and obligations of the taxable entity or of other persons according to this Act or special regulations1) drawn up by the bankruptcy trustee instead of the taxable entity shall be considered as documents drawn up by the taxable entity. 
 
PART SEVEN 
COMMON, AUTHORISING, TRANSITIONAL AND FINAL PROVISIONS 

Article 160 

	(1) The Ministry may issue a measure to prevent any discrepancies arisen due to the application of this Act or special regulations.1) The Ministry shall publish the measure in its publication body and announce it in the Collection of Laws of the Slovak Republic by means of announcing its publication. 
 
	(2) The Ministry may issue a methodological guideline to ensure uniform application of this Act and special regulations.1) The Ministry shall publish the guideline in its publication body and it shall be binding for the authorities performing tax administration; that shall be without prejudice to the right of the taxable entity to claim protection of its rights at a court. 
 
	(3) By means of a regulation, the government of the Slovak Republic shall lay down the conditions for the cessation of tax arrears and the cases when tax arrears corresponding to unpaid sanction pertaining to this tax shall cease to exist for taxable entities which have at least paid tax within the time limit specified in the regulation. 
 
	(4) The Ministry may 
 
a) decide in disputable cases on the method of taxation in the case of taxable entities which have their registered office or residence outside the territory of the Slovak Republic; 
 
b) take measures in relation to foreign countries to ensure mutuality or retaliatory measures for the purposes of mutual tax settlement. 
 
	(5) The provisions of this Act shall apply equally to the acts which the Financial Directorate and the Financial Administration Criminal Office are entitled to perform according to a special regulation29a) and which according to this Act belong to the competence of tax administrator. 
 
Article 161 

	Unless otherwise provided for by this Act or a special regulation, tax, tax advance, interest on late payment, penalty and interest shall be rounded down to tenths of Eurocents. 
 
Article 162 

	The provisions of this Act shall be applied, unless otherwise provided for by an international agreement that is binding for the Slovak Republic. 
 
Article 163 

	The general regulation governing administrative proceedings94) shall not apply to tax proceedings. 
 
Article 164 

	For the purposes of tax administration, tax administrator, the Financial Directorate and the Ministry shall be entitled to process personal data of taxable entities, representatives of taxable entities and of other persons pursuant to a special regulation;95) personal data may only be disclosed to a municipality as a tax administrator, to the Financial Administration and to the Ministry, and in relation to tax administration and fulfilment of tasks pursuant to a special regulation96) also to another person, to court and to prosecuting authorities. Natural person’s name and surname, address of permanent residence and personal identification number, unless it was assigned an identification number as at registration, may be processed in information systems.95)
 
Article 165 
Transitional Provisions 

	(1) The legal acts and their effects in the process of tax administration which occurred before this Act became effective shall remain preserved. 
 
	(2) Tax proceedings commenced and not finally completed before this Act became effective shall be completed according to the existing regulations; a sanction shall be imposed pursuant to Act of the Slovak National Council No. 511/1992 Coll. on Taxes and Fees Administration and on Changes in the System of Territorial Financial Authorities in the wording effective until 31 December 2011 if the fact decisive for imposing the sanction occurred until 31 December 2011 and if it is more favourable for the taxable entity. 
 
	(3) The provisions of this Act shall also apply to tax enforcement proceedings commenced according to the existing regulations. 
 
	(4) Tax audit commenced and not completed before this Act became effective shall be completed according to the existing regulations. 
 
	(5) Assessment proceedings after a tax audit which was commenced and not completed before this Act became effective shall be completed according to the existing regulations. 
 
	(6) Unenforceable tax arrears according to Article 61(6) of the Act of the Slovak National Council No. 511/1992 Coll. on Taxes and Fees Administration and on Changes in the System of Territorial Financial Authorities in the wording effective until 31 December 2011 shall be considered as temporarily unenforceable tax arrears according to Article 83 of this Act.
 
	(7) Sanction interest according to the existing regulations shall be considered as interest on late payment according to this Act. 
 
Article 165a 

	(1) In the process of tax administration pursuant to a special regulation,33) the tax administrator which is a customs office shall act according to the second and third sentences in Article 13(5) since 1 January 2013 and according to Article 14, Article 32, Article 33(1) and (3) and Article 56 since 1 January 2013. 
 
	(2) If a taxable entity became payer of value added tax after 1 April 2012, the obligation to deliver filings by electronic means according to Article 14 shall arise for the taxable entity since 1 January 2013. If a tax advisor, an attorney, or a representative of a taxable entity which is a payer of value added tax and the representative is not a tax advisor or attorney started to represent the taxable entity in the process of tax administration after 1 April 2012, the obligation to deliver filings by electronic means according to Article 14 shall arise for them since 1 January 2013. 
 
Article 165b 
Transitional Provisions Effective from 30 December 2012 

	(1) Tax proceedings commenced according to Act of the Slovak National Council No. 511/1992 Coll. on Taxes and Fees Administration and on Changes in the System of Territorial Financial Authorities shall be completed according to Act No. 563/2009 Coll. on Tax Administration (Tax Procedure Code) and on Amendments and Supplements to Certain Acts, as amended. 
 
	(2) The text of Article 165(2) before the semicolon and Article 165a shall not be applied since 30 December 2012. 

	(3) Article 14 shall be applied since 1 January 2014 and Article 32, Article 33(1) and (3) and Article 56 shall be applied not sooner than since 1 January 2016 in relation to individual types of taxes according to the notification of the Financial Directorate published on its website. 
 
Article 165c 
Transitional Provisions to Amendments Effective from 1 January 2014 

	(1) The provisions of Article 52(7) in the wording effective from 1 January 2014 shall also apply to payers of value added tax who fulfilled the conditions for deletion from the list of payers of value added tax according to Article 52(6) before 1 January 2014. 
 
	(2) The provisions of Article 52(11) in the wording effective from 1 January 2014 shall apply to payments made after 31 December 2013. 
 
	(3) The provisions of Article 155(10) and Article 156(6)(b) in the wording effective from 1 January 2014 shall apply to the imposition of sanction if the fact decisive for the imposition of the sanction occurred after 31 December 2013. 

Article 165d 
Transitional Provisions to Amendments Effective from 1 January 2015 

	The provisions of Article 52(7) in the wording effective from 1 January 2015 shall also apply to payers of value added tax who were published in the list before 1 January 2015. If a payer of value added tax fulfilled before 1 January 2015 the conditions for deletion according to Article 52(7) in the wording effective from 1 January 2015, the Financial Directorate shall delete the payer of value added tax from the list according to Article 52(6) before 31 January 2015. 
 
Article 165e 
Transitional Provisions to Amendments Effective from 1 January 2016

	(1) The procedure referred to in Article 79 in the wording effective from 1 January 2016 shall also apply if the request for recovery of claim according to a special regulation44d) was delivered to the competent authority of the Slovak Republic before 31 December 2015. 
 
	(2) When imposing a penalty, it shall be acted according to Article 155 in the wording effective until 31 December 2015 if the supplementary tax return was filed, the notification on the determination of tax by using tools was delivered, the minutes of the commencement of tax audit was drawn up, the notification of tax audit was delivered, the notification of extension of tax audit to another tax period was delivered or the notification of extension of tax audit to other tax was delivered before 31 December 2015.

Article 165f
Transitional Provisions to Amendments Effective from 1 January 2017

	The procedure referred to in Article 17 in the wording effective from 1 January 2017 shall apply to calls sent after 31 December 2016.

Article 165g
Transitional Provisions to Amendments Effective from 1 January 2018

	(1) The information whether tax audit or tax enforcement proceeding has been initiated constitutes tax secrecy in relation to tax audit or tax enforcement proceeding closed on or before 31 December 2017.

	(2) Natural person - entrepreneur registered for income tax is obliged to act in accordance with Article 14 in wording effective from 1 January 2018 from 1 July 2018. 

	(3) The provision of Article 52(9) in wording effective from 1 January 2008 shall be applied for the first time for the publication of the list based on data from corporate income tax returns filed in 2018 for the tax periods which started after 31 December 2016. 

	(4) The provision of Article 52(12) in wording effective from 1 January 2008 shall be applied for the first time for the publication of the list based on data from value added tax returns filed in 2018 for the tax periods which started after 31 December 2016. 

	(5) The provisions of Article 52(15) in wording effective from 1 January 2018 shall be applied for the first time at the time of publication of lists in 2018. 

	(6) The notice according to Article 53d(1) in wording effective from 1 January 2018 shall be sent by the Tax Authority for the first time no later than by the end of 2018. 

	(7) The time limit for issuing the decision according to Article 68(3) in wording effective from 1 January 2018 shall be applied to the assessment proceeding initiated after 31 December 2017. 

	(8) The provision under Article 72(3) in wording effective from 1 January 2018 shall be applied for the first time to the decisions issued after 31 December 2017. 

	(9) The effects of electronic communication agreements entered into according to Article 13(5) in wording effective from 31 December 2017 shall remain valid.

Article 165h
Transitional Provisions to Amendments Effective from 1 January 2019

	(1) The provisions of Article 52(13) in wording effective from 1 January 2019 shall be applied for the first time for the publication of the list of selected financial institutions for 2018. 

	(2) The provision of Article 52(14) in wording effective from 1 January 2019 shall be applied for the first time for the publication of the list of regulated persons for the tax deduction period belonging in the accounting period which starts after 31 December 2017.   
 
Article 166 

	This Act transposes legislation of the European Union specified in the Annex. 

Article 167
Repealing Provision 

	The following shall be repealed: Act of the Slovak National Council No. 511/1992 Coll. on Taxes and Fees Administration and on Changes in the System of Territorial Financial Authorities, as amended by Act of the National Council of the Slovak Republic No. 165/1993 Coll., Act of the National Council of the Slovak Republic No. 253/1993 Coll., Act of the National Council of the Slovak Republic No. 172/1994 Coll., Act of the National Council of the Slovak Republic No. 187/1994 Coll., Act of the National Council of the Slovak Republic No. 249/1994 Coll., Act of the National Council of the Slovak Republic No. 374/1994 Coll., Act of the National Council of the Slovak Republic No. 367/1994 Coll., Act of the National Council of the Slovak Republic No. 146/1995 Coll., Act of the National Council of the Slovak Republic No. 58/1995 Coll., Act of the National Council of the Slovak Republic No. 304/1995 Coll., Act of the National Council of the Slovak Republic No. 386/1996 Coll., Act No. 12/1998 Coll., Act No. 219/1999 Coll., Act No. 367/1999 Coll., Act No. 240/2000 Coll., Act No. 493/2001 Coll., Act No. 215/2002 Coll., Act No. 233/2002 Coll., Act No. 291/2002 Coll., Act No. 526/2002 Coll., Act No. 114/2003 Coll., Act No. 609/2003 Coll., Act No. 191/2004 Coll., Act No. 350/2004 Coll., Act No. 443/2004 Coll., Act No. 523/2004 Coll., Act No. 679/2004 Coll., Act No. 68/2005 Coll., Act No. 534/2005 Coll., Act No. 584/2005 Coll., Act No. 122/2006 Coll., Act No. 215/2007 Coll., Act No. 358/2007 Coll., Act No. 289/2008 Coll., Act No. 465/2008 Coll., Act No. 514/2008 Coll., Act No. 563/2008 Coll., Act No. 83/2009 Coll., Act No. 466/2009 Coll., Act No. 504/2009 Coll., Act No. 563/2009 Coll., Act No. 52/2010 Coll., Act No. 136/2010 Coll., Act No. 494/2010 Coll., and Act No. 133/2011 Coll. 
 
Article III

Act No. 595/2003 Coll. on Income Tax, as amended by Act No. 43/2004 Coll., Act No. 177/2004 Coll., Act No. 191/2004 Coll., Act No. 391/2004 Coll., Act No. 538/2004 Coll., Act No. 539/2004 Coll., Act No. 659/2004 Coll., Act No. 68/2005 Coll., Act No. 314/2005 Coll., Act No. 534/2005 Coll., Act No. 660/2005 Coll., Act No. 688/2006 Coll., Act No. 76/2007 Coll., Act No. 209/2007 Coll., Act No. 519/2007 Coll., Act No. 530/2007 Coll., Act No. 561/2007 Coll., Act No. 621/2007 Coll., Act No. 653/2007 Coll., Act No. 168/2008 Coll., Act No. 465/2008 Coll., Act No. 514/2008 Coll., Act No. 563/2008 Coll., Act No. 567/2008 Coll., Act No. 60/2009 Coll., Act No. 184/2009 Coll., Act No. 185/2009 Coll., and Act No. 504/2009 Coll. shall be amended as follows:

1. In Article 9(2), there shall be inserted letter (v) which shall read as follows:

“v) monetary payment or non-monetary performance provided by the National Property Fund of the Slovak Republic to a natural person in the case of transfer of book-entry securities for no reward according to a special regulation.59)”.
The footnote to reference 59d shall read as follows:

“59d) Second and third paragraphs in Article 29(11)(a) of Act No. 92/1991 Coll. on the Conditions of Transfer of State Property to Other Persons, as amended.”.

2. In Article 35(6), the words “fifteenth day of each month for the previous calendar month” shall be replaced by the words “five days”. 

3. In Article 52h, there shall be inserted Section 14 which shall read as follows:

“(14) The provisions of Article 9(2)(v) in the wording effective from 1 January 2010 shall be used for the first time as at filing of the tax return for the tax period ended on 31 December 2009.”.

Article IV

Act No. 222/2004 Coll. on Value Added Tax, as amended by Act No. 350/2004 Coll., Act No. 651/2004 Coll., Act No. 340/2005 Coll., Act No. 523/2005 Coll., Act No. 656/2006 Coll., Act No. 215/2007 Coll., Act No. 593/2007 Coll., Act No. 378/2008 Coll., Act No. 465/2008 Coll., Act No. 83/2009 Coll., Act No. 258/2009 Coll., and Act No. 471/2009 Coll. shall be amended and supplemented as follows:

1. In Article 49(7), there shall be omitted letters a) and b).
The existing letters c) and d) shall be marked as letters a) and b).
The footnote to reference 25 shall be omitted.

2. In Article 49, there shall be omitted Sections 8 and 9.
The existing Section 10 shall be marked as Section 8.

3. After Article 85h there shall be inserted Article 85i which, including its title, shall read as follows:

“Article 85i
Transitional Provisions to Amendments Effective from 1 January 2010

(1) Article 49(7)(a) and Article 49(8) and (9) in the wording effective until 31 December 2009 shall apply to the deduction of tax which relates to purchase and lease of a passenger car registered in M1 category if the agreement on purchase of passenger car registered in M1 category and the agreement on lease of passenger car registered in M1 category was concluded before 31 December 2009 and the passenger car was handed over to the buyer or tenant before 31 December 2009.

(2) Delivery of a passenger car registered in M1 category shall be exempted from tax if the deduction of tax according to Article 49(7)(a) in the wording effective until 31 December 2009 was excluded as at its acquisition.”.

Article V

Act No. 92/1991 Coll. o on the Conditions of Transfer of State Property to Other Persons, as amended by Act No. 92/1992 Coll., Act No. 264/1992 Coll., Constitutional Act No. 541/1992 Coll., Act No. 544/1992 Coll., Act of the National Council of the Slovak Republic No. 17/1993 Coll., Act of the National Council of the Slovak Republic No. 172/1993 Coll., Act of the National Council of the Slovak Republic No. 278/1993 Coll., Act of the National Council of the Slovak Republic No. 60/1994 Coll., Act of the National Council of the Slovak Republic No. 172/1994 Coll., Act of the National Council of the Slovak Republic No. 244/1994 Coll., Act of the National Council of the Slovak Republic No. 369/1994 Coll., Act of the National Council of the Slovak Republic No. 374/1994 Coll., Act of the National Council of the Slovak Republic No. 190/1995 Coll., Act of the National Council of the Slovak Republic No. 304/1995 Coll., ruling of the Constitutional Court of the Slovak Republic No. 4/1996 Coll., Act of the National Council of the Slovak Republic No. 56/1996 Coll., Act of the National Council of the Slovak Republic No. 322/1996 Coll., ruling of the Constitutional Court of the Slovak Republic No. 352/1996 Coll., Act No. 210/1997 Coll., Act No. 211/1997 Coll., ruling of the Constitutional Court of the Slovak Republic No. 221/1998 Coll., Act No. 253/1999 Coll., Act No. 122/2000 Coll., Act No.441/2000 Coll., Act No. 13/2002 Coll., Act No. 291/2002 Coll., Act No. 292/2002 Coll., Act No. 465/2002 Coll., Act No. 564/2003 Coll., Act No. 359/2004 Coll., Act No. 523/2004 Coll., Act No. 717/2004 Coll., Act No. 595/2006 Coll., and Act No. 160/2009 Coll. shall be amended as follows:

In second paragraph in Article 29(11)(a), the words “calendar year preceding to this year” shall be replaced by the words “two calendar years preceding to this year”. 

Article VI

	This Act shall enter into force on 1 January 2010, except for Article I which shall enter into force on 1 January 2012. 

Ivan Gašparovič m.p.

Pavol Paška m.p.

Robert Fico m.p. 

Annex
to Act No. 563/2009 Coll.

LIST OF TRANSPOSED LEGISLATION OF THE EUROPEAN UNION 

1. Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJEU L 84, 31.03.2010). 
 
2. Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJEU L 64, 11.3.2011). 

 

1) Act No. 373/2012 Coll. on Emergency Stocks of Oil and Oil Products and Oil Supply Emergencies and amendments of Act No. 309/2009 Coll. on the Promotion of Renewable Energy Sources and High-Efficiency Cogeneration and on amendments to certain laws as amended.
Act No. 595/2003 Coll. on Income Tax, as amended.
Act No. 98/2004 Coll. on the Excise Duty on Mineral Oil, as amended.
Act No. 106/2004 Coll. on the Excise Duty on Tobacco Products, as amended.
Act No. 222/2004 Coll. on Value Added Tax, as amended.
Act No. 582/2004 Coll. on Local Taxes and Local Fee for Municipal Wastes and Minor Construction Wastes as amended.
Act No. 609/2007 Coll. on the Excise Duty on Electricity, Coal, and Natural Gas supplementing Act. No. 98/2004 on the Excise Duty on Mineral Oil as amended, as amended.
Act No. 530/2011 Coll. on the Excise Duty on Alcoholic Drinks, as amended.
Act No. 361/2014 Coll. on Motor Vehicle Tax and on Amendments and Supplements to Certain Acts as amended by Act No. 253/2015 Coll.
Act No. 447/2015 Coll. on Local Development Fee and on amendments to certain acts.
 
1a) Article 5(2), (4), (5), (8) and (9) of Act No. 384/2011 Coll. on Special Levy of Selected Financial Institutions and on Supplements to Certain Acts. 
 
1b) Act No. 384/2011 Coll. 
 
1c) Article 10(3) and (4), and Article 12(1) and (2) of Act No. 235/2012 Coll. on Special Levy on Enterprising in Regulated Industries and on Amendments and Supplements to Certain Acts. 
 
1d) Act No. 235/2012 Coll.

1e) Article 68a(4) of Act No. 39/2015 Coll. on Insurance Industry and on amendments and supplements of certain acts as amended by Act No. 339/2016 Coll. 

1f) Article 68a of Act No. 39/2015 Coll. as amended by Act No. 339/2016 Coll.
 
2) For instance, Act No. 431/2002 Coll. on Accounting, as amended, Act No. 105/2004 Coll., as amended. 
 
3) Articles 77 through 83 of Act No. 582/2004 Coll., as amended.

3a) Act No. 447/2015 Coll. 
 
4) For instance, Act No. 270/1995 Coll. of the National Council of the Slovak Republic on the State Language of the Slovak Republic as amended, Act No. 184/1999 Coll. on the Use of Languages of Minorities as amended, Act No. 466/2009 Coll. on International Assistance for the Recovery of Certain Financial Claims and on amendments and supplements to certain laws, as amended.
 
5) For instance, Act of the National Council of the Slovak Republic No. 145/1995 Coll. on Administrative Fees, as amended; Act No. 595/2003 Coll., as amended; Act No. 106/2004 Coll., as amended; Act No. 582/2004 Coll., as amended; Act No. 479/2009 Coll. on State Administration Authorities in the Field of Taxes and Charges and on Amendments and Supplements to Certain Acts. 
 
6) Articles 3 through 7 of Act No. 253/1998 Coll. on the Reporting of Citizen Residency and on the Registry of Inhabitants of the Slovak Republic, as amended. 
Article 34 of Act No. 48/2002 Coll. on the Stay of Foreign Nationals and on Amendments and Supplements to Certain Acts, as amended by Act No. 558/2005 Coll. 
 
7) Article 7 and Article 21(3) of the Commercial Code. 
 
8) For instance, Act No. 566/1992 Coll. of the National Council of the Slovak Republic on the National Bank of Slovakia as amended, Act No. 136/2001 Coll. on Protection of Competition and on Amendments and Supplements to Act No. 347/1990 Coll. of the Slovak National Council on Organization of Ministries and Other Central Bodies of State Administration of the Slovak Republic as amended as amended, Act No. 575/2001 Coll. on the Organization of the Activity of the Government and on the Organization of the Central State Administration as amended, Act No. 747/2004 Coll. on Supervision of the Financial Market and on amendments and supplements to certain laws, as amended, Act No. 479/2009 Coll. as amended, Act No. 333/2011 Coll. on Governmental Agencies for Taxes, Fees and Customs as amended, Act No. 358/2015 Coll. on Regulation of Relations in the Field of State Aid and the Minimum Aid and on amendments to certain laws (Act on State Aid).
 
9) For instance, Act No. 98/2004 Coll., as amended; Act No. 199/2004 Coll. the Customs Act and on Amendments and Supplements to Certain Acts, as amended; Act No. 652/2004 Coll. on State Administration Authorities in the Area of Customs and on Amendments and Supplements to Certain Acts, as amended. 
 
10) For instance, Act No. 343/2015 Coll. on Public Procurement and on supplements and amendments to certain laws as amended.
 
11) For instance, Act No. 76/2007 Coll. on International Assistance and Cooperation in Tax Administration and on Amendments and Supplements to Certain Acts; Act No. 466/2009 Coll. on International Assistance for the Recovery of Certain Financial Claims and on Amendments and Supplements to Certain Acts; Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJEU L 268, 12.10.2010); Commission Regulation (EC) No 1179/2008 of 28 November 2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJEU L 319, 29.11.2008). 
 
12) For instance, Act No. 575/2001 Coll. on Organisation of Activities of the Government and Central State Administration, as amended. 
 
13) For instance, Agreement on encouragement and reciprocal protection of investments between the Kingdom of the Netherlands and the Czech and Slovak Federal Republic (Notice No. 569/1992 Coll.); Agreement between the Republic of Singapore and the Slovak Republic on the promotion and reciprocal protection of investments (Notice No. 286/2007 Coll.). 
 
14) Act No. 215/2004 Coll. on the Protection of Classified Information and on Amendments and Supplements to Certain Acts, as amended. 
 
15) For instance, Act of the National Council of the Slovak Republic No. 40/1993 Coll. on Nationality of the Slovak Republic, as amended. 
 
16) Act No. 98/2004 Coll., as amended. 
Article 95a of Commission Regulation (EC) No 555/2008 of 27 June 2008 laying down detailed rules for implementing Council Regulation (EC) No 479/2008 on the common organisation of the market in wine as regards support programmes, trade with third countries, production potential and on controls in the wine sector (OJEU L 170, 30.6.2008), as amended. 
 
17a) Act No. 527/2002 Coll. on Voluntary Auctions and on Supplements to Act of the National Council of the Slovak Republic No. 323/1992 Coll. on Notaries and Notarial Activity (Notarial Code), as amended, as amended. 
 
18) Articles 73d through 73i of Act of the National Council of the Slovak Republic No. 323/1992 Coll. on Notaries and Notarial Activity (Notarial Code), as amended. 
 
19) For instance, Act No. 747/2004 Coll. on Supervision of the Financial Market and on Amendments and Supplements to Certain Acts, as amended. 
 
19a) Act No. 327/2005 Coll. on the Provision of Legal Assistance to Persons in Material Need and on Amendments and Supplements to Act No. 586/2003 Coll. on Advocacy and on Amendments and Supplements to Act No. 455/1991 Coll. on Trade Licensing (Trade Licensing Act), as amended, as amended by Act No. 8/2005 Coll., as amended. 
 
19b) Act No. 561/2007 Coll. on Investment Aid and on Amendments and Supplements to Certain Acts, as amended. 
 
19c) Act No. 125/2006 Coll. on Labour Inspection and on Amendments and Supplements to Act No. 82/2005 Coll. on Illegal Work and Illegal Employment and on Amendments and Supplements to Certain Acts, as amended. 
 
19d) Act No. 185/2009 Coll. on Incentives for Research and Development and on Supplements to Act No. 595/2003 Coll. on Income Tax, as amended, as amended by Act No. 40/2011 Coll. 
 
19e) Act No. 453/2003 Coll. on State Administration Authorities in the Area of Social Affairs, Family and Employment Services and on Amendments and Supplements to Certain Acts, as amended. 
 
19f) Act No. 540/2007 Coll. on Auditors, Audit and Oversight of the Audit Performance and on Amendments and Supplements to Act No. 431/2002 Coll. on Accounting, as amended, as amended. 
 
19g) Act No. 218/2013 Coll. on Emergency Stocks of Oil and Petroleum Products and on Resolving Oil Crises and on Amendments and Supplements to Certain Acts. 
 
19h) For instance, Act No. 502/2001 Coll. on Financial Control and Internal Audit and on Amendments and Supplements to Certain Acts, as amended; Articles 6 through 11 of Act No. 528/2008 Coll. on Aid and Support Provided from the European Community Funds, as amended. 
 
19i) Article 14(2)(i) of Act No. 575/2001 Coll., as amended. 
 
19j) Act No. 309/2009 Coll. on the Promotion of Renewable Energy Sources and High-Efficiency Cogeneration and on Amendments and Supplements to Certain Acts, as amended. 
Article 9(1)(l) of Act No. 250/2012 Coll. on Regulation in Network Industries, as amended by Act No. 435/2013 Coll. 
 
19k) Constitutional Act No. 493/2011 Coll. on Fiscal Responsibility. 
 
19l) Article 134a through 134d of Act No. 25/2006 Coll. on Public Procurement and on Amendments and Supplements to Certain Acts, as amended by Act No. 252/2015 Coll. 
 
19l) Act No. 128/2002 Coll. on State Control of Internal Market in the Consumer Protection Issues and on Amendments and Supplements to Certain Acts, as amended. 
 
19m) Act No. 136/2001 Coll. on Protection of Competition and on Amendments and Supplements to Act of the National Council of the Slovak Republic No. 347/1990 Coll. Organisation of Ministries and Other Central Bodies of State Administration of the Slovak Republic, as amended, as amended. 
Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (Special edition of OJEU, Chapter 8, Volume 2; OJEC L 1, 4.1.2003), as amended. 
 
19n) Act No. 25/2006 Coll. on Public Procurement and on Amendments and Supplements to Certain Acts, as amended. 

19o) Act No. 362/2011 Coll. on Drugs and Medical Instruments and on Amendments and Supplements to Certain Acts, as amended.
 
20) Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (OJ EU L 257, 28. 8. 2014). 
Act No. 272/2016 Coll. on Trust Service for Electronic Transactions in the Internal Market and on the amendment and supplements to certain laws (Trust Service Act).

20aa) Act No. 305/2013 Coll. on the Electronic Form of Governance Conducted by Public Authorities and on amendments and supplements to other acts (e-Government Act) as amended. 

20ab) For instance, Act No. 222/2004 Coll., as amended. 

20a) Act No. 431/2002 Coll., as amended. 
Act No. 595/2003 Coll., as amended. 
Act No. 98/2004 Coll., as amended. 
Act No. 106/2004 Coll., as amended. 
Act No. 222/2004 Coll., as amended. 
Act No. 609/2007 Coll., as amended. 
Act No. 530/2011 Coll. on the Excise Tax on Alcoholic Beverages, as amended. 
Act No. 361/2014 Coll., as amended by Act No. 253/2015 Coll. 
 
21) Article 17b of Act of the National Council of the Slovak Republic No. 171/1993 Coll. on Police Corps, as amended. 
 
21a) For instance, Act No. 442/2012 Coll. on International Assistance and Cooperation in Tax Administration; Council Regulation (EU) 904/2010.

21aa) Article 17a of Act No. 652/2004 Coll. as amended by Act No. 298/2016 Coll. 
22) Article 2(a) of Act No. 215/2004 Coll.

22a) For instance, the Penal Code as amended. 
 
23) Article 21 of Act of the National Council of the Slovak Republic No. 372/1990 Coll. on Offences, as amended. 
 
23a) Article 2(3) of Act No. 492/2009 Coll. on Payment Services and on Amendments and Supplements to Certain Acts, as amended by Act No. 394/2011 Coll. 
 
24) For instance, Article 37(4) of Act No. 80/1997 Coll. on the Export-Import Bank of the Slovak Republic, as amended by Act No. 623/2004 Coll.; Article 90 of Act No. 483/2001 Coll. on Banks and on Amendments and Supplements to Certain Acts, as amended by Act No. 492/2009 Coll. 
 
25) For instance, Article 91(4)(c) and (5) of Act No. 483/2001 Coll., as amended. 
 
26) For instance, Article 22 of Act of the National Council of the Slovak Republic No. 78/1992 Coll. on Tax Consultants and the Slovak Chamber of Tax Consultants, as amended; Act of the National Council of the Slovak Republic No. 162/1995 Coll. on Land Registry and on Registration of Ownership and Other Rights to Immovable Assets (Land Registry Act), as amended. 
 
27) Act No. 507/2001 Coll. on Postal Services, as amended. 
 
27a) Act No. 22/2004 Coll. on Electronic Commerce and on Amendments and Supplements to Act No. 128/2002 Coll. on State Inspection of Inner Market in Consumer Protection Affairs and on Amendments and Supplements to Certain Acts, as amended by Act No. 284/2002 Coll., as amended by Act No. 160/2005 Coll. 
 
27aa) Article 5(1) of Act No. 351/2011 Coll. on Electronic Communications. 
 
27ab) Article 63 of Act No. 351/2011 Coll. 
 
27ac) Article 56(3) of Act No. 351/2011 Coll. 
 
27ad) Article 57(1) of Act No. 351/2011 Coll.

27b) Article 5 of Act No. 297/2008 Coll. on the Prevention of Legalization of Proceeds from Criminal Activity and Terrorist Financing and on changes and amendments to certain acts as amended. 

27c) Article 8, Article 10 through Article 12, and Article 19 of Act 297/2008 Coll. as amended. 
 
28) For instance, Act No. 475/2005 Coll. on Serving the Imprisonment Sentence and on Amendments and Supplements to Certain Acts, as amended. 
 
29) Act No. 215/2002 Coll., as amended. 
 
29a) Act No. 333/2011 Coll. on State Administration Authorities in the Area of Taxes, Fees and Customs. 
 
31) For instance, Article 3 of the Criminal Code. 
 
32) Act No. 289/2008 Coll. the Use of Electronic Cash Register and on Amendments and Supplements to Act of the National Council of the Slovak Republic No. 511/1992 Coll. on Taxes and Fees Administration and on Changes in the System of Territorial Financial Authorities, as amended, as amended by Act No. 465/2008 Coll. 
 
33) Act No. 98/2004 Coll., as amended. 
Act No. 104/2004 Coll., as amended. 
Act No. 105/2004 Coll., as amended. 
Act No. 106/2004 Coll., as amended. 
Act No. 107/2004 Coll., as amended. 
Act No. 609/2007 Coll., as amended. 
 
34) For instance, Act No. 190/2003 Coll. on Firearms and Ammunition and on Amendments and Supplements to Certain Acts, as amended. 
 
35) Act No. 595/2003 Coll., as amended. 
Act No. 222/2004 Coll., as amended. 
 
36) Articles 3 through 8 of Act No. 595/2003 Coll., as amended. 
 
36a) Article 79(6) of Act No. 222/2004 Coll., as amended by Act No. 331/2011 Coll. 
 
36b) Article 17(5) of Act No. 595/2003 Coll., as amended by Act No. 534/2005 Coll. 
 
37) Articles 151j through 151md of the Civil Code, as amended. 
 
37a) Article 81(4)(b) second paragraph of Act No. 222/2004 Coll., as amended by Act No. 246/2012 Coll. 
 
37aa) Articles 23 through 23d of Act No. 431/2002 Coll., as amended. 
 
37ab) Article 13a, 13b and 30c of Act No. 595/2003 Coll. as amended.

37ac) Article 13a(6), 13b(7) and 30c(8) of Act No. 595/2003 Coll. as amended.
 
37ad) Article 68d(17) of Act No. 222/2004 Coll., as amended by Act No. 268/2015 Coll. 
 
37b) Articles 105b, 115 and 117 of the Commercial Code, as amended. 
 
38) Articles 544 through 558 of the Civil Code, as amended. 
 
39) Article 17(1) of Act No. 659/2007 Coll. on the Introduction of the Euro in the Slovak Republic and on Amendments and Supplements to Certain Acts, as amended by Act No. 397/2008 Coll. 
 
40) Act No. 231/1999 Coll. on State Aid, as amended. 
 
41a) For instance, Article 19(5) of Act No. 106/2004 Coll., as amended; Article 4(5) of Act No. 222/2004 Coll., as amended. 
 
42) Article 66ba(3) of Act No. 455/1991 Coll. on Trade Licensing (Trade Licensing Act), as amended. 
 
43) Article 49(1) and Article 56(1) of Act No. 455/1991 Coll., as amended.

43a) Article 101(1) and (6) of the Administrative Court Proceedings. 
 
44) Act No. 595/2003 Coll., as amended. 
Act No. 361/2014 Coll. 
 
44a) Articles 4a and 4b of Act No. 222/2004 Coll., as amended by Act No. 83/2009 Coll. 
 
44aa) Article 78(6) of Act No. 222/2004 Coll. 
 
44b) Article 55d(1), (5) through (7) of Act No. 222/2004 Coll., as amended. 
 
44c) Article 9b(1) of Act No. 466/2009 Coll., as amended by Act No. 269/2015 Coll. 
 
44d) Article 8(2) of Act No. 466/2009 Coll., as amended by Act No. 531/2011 Coll. 
 
45) Article 151e of the Civil Code, as amended. 
 
46) For instance, Article 42(2)(a) of Act of the National Council of the Slovak Republic No. 162/1995 Coll., as amended by Act No. 173/2004 Coll.; Article 91(5) of Act No. 483/2001 Coll., as amended by Act No. 214/2006 Coll.; Article 47(1) of Act No. 566/2001 Coll. on Securities and Investment Services and on Amendments and Supplements to Certain Acts (the Securities Act). 
 
47) Article 28 of Act No. 566/2001 Coll., as amended. 
 
48) Act No. 7/2005 Coll. on Bankruptcy and Restructuring and on Amendments and Supplements to Certain Acts, as amended. 
 
49) Articles 151a through 151md of the Civil Code, as amended. 
Articles 73d through 73i of Act of the National Council of the Slovak Republic No. 323/1992 Coll., as amended. 
 
50) Articles 524 through 530 of the Civil Code, as amended by Act No. 509/1991 Coll. 
 
51) Articles 358 through 364 of the Commercial Code. 
Articles 580 and 581 of the Civil Code, as amended by Act No. 509/1991 Coll. 
 
51a) Article 26 of Act No. 231/1999 Coll., as amended. 
 
52) Act of the National Council of the Slovak Republic No. 233/1995 Coll., as amended. 
 
53) For instance, Article 151h of the Civil Code, as amended. 
 
54) Article 151ma(1) of the Civil Code, as amended by Act No. 526/2002 Coll. 
 
55) Article 15 of Act No. 92/1991 Coll. on Conditions of the Transfer of State Property to Other Persons, as amended. 
 
56) For instance, Act No. 523/2004 Coll. on Budgetary Rules of Public Administration and on Amendments and Supplements to Certain Acts, as amended, Act No. 448/2008 Coll. on Social Services and on Amendments and Supplements to Act No. 455/1991 Coll. on Trade Licensing (Trade Licensing Act), as amended. 
 
56a) Article 61(3) of Act No. 199/2004 Coll., as amended by Act No. 130/2015 Coll. 
 
57) Article 74(7)(g) of Act No. 448/2008 Coll. 
 
58) Article 73(1) through (7) of Act No. 448/2008 Coll. 
 
59) Act No. 599/2003 Coll. Assistance in Material Need and on Amendments and Supplements to Certain Acts, as amended. 
 
60) Article 19 of Act No. 447/2008 Coll. on Cash Benefits for Compensation of Severe Disability and on Amendments and Supplements to Certain Acts. 
 
61) For instance, Act No. 238/1998 Coll. on the Funeral Allowance, as amended; Act No. 280/2002 Coll. on Parental Allowance, as amended; Act No. 600/2003 Coll. on Child Allowance and on Amendments and Supplements to Act No. 461/2003 Coll. on Social Insurance, as amended. 
 
62) Act No. 627/2005 Coll. on Allowances to Support Child Custody, as amended. 
 
63) Articles 64 through 70 of Act No. 305/2005 Coll. on the Social and Legal Protection of Children and on Social Guardianship and on Amendments and Supplements to Certain Acts, as amended. 
 
64) Articles 278 and 279 of the Code of Civil Procedure, as amended. 
Articles 69 through 73 of the Act of the National Council of the Slovak Republic No. 233/1995 Coll., as amended. 
 
65) Order of the Government of the Slovak Republic No. 268/2006 Coll. on the Extent of Wage Deductions within the Execution of a Decision, as amended by Order of the Government No. 469/2008 Coll. 
 
66) Article 73(1) through (7) and Article 74(7)(g) of Act No. 448/2008 Coll.  
 
67) Articles 716 through 719 of the Commercial Code, as amended. 
 
68) For instance, Articles 195 through 198 of the Labour Code. 
 
69) Article 92(11) of Act No. 448/2008 Coll. 
 
70) Article 14 of Act No. 514/2008 Coll. on Handling of Waste from Mining Industry and on Amendments and Supplements to Certain Acts. 
 
71) For instance, Article 558 of the Civil Code as amended by Act No. 509/1991 Coll.; Article 323 of the Commercial Code. 
 
72) Articles 78 through 85 of Act No. 618/2003 Coll. on Copyright and Related Rights (the Copyright Act), as amended. 
 
73) Act No. 49/2002 Coll. on the Protection of Monuments, as amended by Act No. 479/2005 Coll. 
 
74) Act No. 206/2009 Coll. on Museums and Galleries and on the Protection of Objects of Cultural Significance and on Amendments to the Act of the Slovak National Council No. 372/1990 Coll. on Offences, as amended. 
 
75) Article 73 of Act of the National Council of the Slovak Republic No. 171/1993 Coll., as amended. 
 
76) For instance, Article 8 of Act No. 190/2003 Coll., as amended. 
 
77) Article 8(10) of Act No. 523/2004 Coll., as amended by Act No. 171/2005 Coll. 
Article 92(11) of Act No. 448/2008 Coll. 
 
78) Article 8(10) of Act No. 523/2004 Coll., as amended by Act No. 171/2005 Coll. 
 
79) Articles 12a through 12e of Act No. 105/1990 Coll. on Private Business Activities of Citizens, as amended by Act No. 219/1991 Coll. 
Article 2 of the Commercial Code, as amended. 
 
80) Act No. 220/2004 Coll. on the Protection and Use of Agricultural Land and on Amendments to Act No. 245/2003 Coll. on Integrated Pollution Prevention and Control and on Amendments and Supplements to Certain Acts, as amended. 
 
81) Act of the National Council of the Slovak Republic No. 18/1996 Coll. on Prices, as amended. 
 
82) Article 2(d) and Article 13 of the Act of the National Council of the Slovak Republic No. 202/1995 Coll. Foreign Exchange Act, amending and supplementing the Act of the National Council of the Slovak Republic No. 372/1990 Coll. on Offences, as amended, as amended. 
 
83) Act No. 10/2004 on Assay Marking and Testing of Precious Metals (Assay Act), as amended by Act No. 221/2007 Coll. 
 
84) Article 39 of Act No. 566/2001 Coll., as amended. 
 
85) Article 52 of Act No. 566/1991 Coll., as amended. 
Editorial comment: “The lawmakers has most likely made a mistake and reference 85) should have referred to regulation No. 566/2001 Coll.”
 
86) Decree of the Ministry of Justice of the Slovak Republic No. 492/2004 Coll. on Determination of General Value of Assets, as amended. 
 
87) Act of the National Council of the Slovak Republic No. 202/1995 Coll., as amended. 
 
88) Article 5 and Articles 476 through 488 of the Commercial Code, as amended. 
 
89) Act No. 111/1990 Coll. on State Enterprises, as amended. 
 
90) Articles 76 through 153 of the Commercial Code, as amended. 
 
91) For instance, Act No. 104/2004 Coll., as amended; Act No. 105/2004 Coll., as amended; Act No. 199/2004 Coll., as amended. 
 
92) Act No. 595/2003 Coll., as amended. 
 
92a) Article 78 of Act No. 222/2004 Coll., as amended. 
 
92b) Article 79 of Act No. 222/2004 Coll., as amended. 
 
92ba) For instance, Act No. 431/2002 Coll., as amended; Act No. 595/2003 Coll., as amended; Act No. 98/2004 Coll., as amended; Act No. 222/2004 Coll., as amended; Act No. 289/2008 Coll., as amended. 
 
92c) For instance, Act No. 582/2004 Coll. as amended, Act No. 447/2015 Coll. as amended by Act No. 375/2016 Coll. 

93) Act No. 466/2009 Coll. 
 
94) Act No. 71/1967 Coll. on Administrative Proceedings (Administrative Procedure Code), as amended. 
 
95) Act No. 428/2002 Coll. on Personal Data Protection, as amended. 
 
96) For instance, Act of the National Council of the Slovak Republic No. 323/1992 Coll., as amended; Act of the National Council of the Slovak Republic No. 233/1995 Coll., as amended; Act No. 461/2003 Coll., as amended.