Most of the tax related laws and acts are written in such a complicated way that it makes them almost impossible to comprehend. In order to help you understand them better, Superfaktura will try to explain some of the basic terms and principles in layman’s terms.
Types of the income tax returns
Tax returns can be divided into the followng:
Individual’s tax return – this group includes employees, entrepreneurs, sole proprietors
Business entity’s tax return – this includes companies and cooperatives – the limited liability company, joint stock company, limited partnership, general partnership, …
Income tax return – Individual
There are 2 basic types of the individual’s income tax return (DPFO):
DPFO – type A is filed by employees, whose employer has not done the annual tax settlement for them.
A person is considered to be an employee, if he is employed, or if he is in a work performance agreement:
- work performance agreement,
- agreement on work activity,
- agreement on temporary job of student.
DPFO – typ B filed by individuals, whose income has originated from sources other than employment
For example, it is income from:
- business entreprise,
- other gainful activity,
- gains from selling real estates.
Filling out the form
DPFO – typ A
The form can be filled out at – onlinepriznanie.sk
All you have to do is answer couple simple questions and once you have done so, you will receive the filled out form in PDF.
DPFO – typ B
Filling out the form – www.superfaktura.sk/danove-priznanie
Both forms can be download from the website of The Tax Directorate of the Slovak Republic:
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