Description:
Data on the number and amount of the applied refund of overpayment, the tax bonus for the dependent child and the employee income tax premium. The tax overpayment is defined in § 2 letter d) of Act no. 563/2009 Coll. If the tax overpayment cannot be used, the tax administrator, at the request of the taxpayer, re-charges the tax overpayment to the tax receivable or the outstanding tax advance or returns it within 30 days of receiving the request for a refund if it is more than 5 euros. The tax bonus can be claimed by the taxpayer for each dependent child living with him in the household, who is considered a dependent child, while the temporary stay of the child outside the household does not affect the application of this tax bonus. The tax bonus for a dependent child is regulated by §32a of Act no. 595/2003 Coll. The employee bonus is a "tax" benefit granted to a defined group of employees with defined types of taxable income from dependent activity and under specified conditions that must be met for its application. The employee bonus is regulated by §33 of Act no. 595/2003 Coll. Dataset update: annually
Previous versions:
Data a sources:
Informations about dataset:
| Author | Financial Administration |
|---|---|
| Provider | |
| Theme | Economy and Finance |
| Type of dataset | Dataset of publication minimum of public administration body |
| Contact point - name and email | Financial Administration - podnety@financnasprava.sk |
| Provider (title) | |
| Licence | CC 4.0 international |
| Change date | February 26, 2025 |
| Release date | May 14, 2021 |
| Year | 2021 |
| Unique Identifier | vm3xgnlj1xxgtxgajsbj |
