Description:
Number of requests for debt offsetting and amount of tax debt offset .Offsetting is allowed in case there is a tax debt owed by a debtor and a claim against a state budgetary institution owned by the debtor concerned. Offsetting of claims results in ceasing of these at the amount they overlap. Offsetting is possible only in respect to claims, where the period of limitation is not expired. Offsetting of tax debts is laid down in the Tax Administration Act, § 87. 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 20, 2023 |
| Release date | July 15, 2021 |
| Year | 2021 |
| Unique Identifier | 9b41x30l0jvmsosvk9up |
