Majetkové priznanie fyzických a právnických osob a zdaňovanie majetkového prírastku v Slovenskej republike
Schedule of assets of individual persons and legal entities, and assets growth taxation in the Slovak Republic

Summary/Abstract: In the Slovak Republic on the date of 30 September 2001 a compulsory disclosure of natural and artifici­al persons is being served ta the tax administrator. It is a ground far the tax administrator by tax cantrol to compare whether proprietorial increments has been purchased from assessed incames. For the first time in the Slovak Republic the natural and artificial persons have been obliged to liquidate. The basis for the taxpa­yer is the state of his property on the date of 1 Janua­ry 2001. From the proprietorial increments where the taxation has been disproved, the tax administrator will assess a tax of 42% of tax on earnings.

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