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If the business with small tax status (KATA) pursuing one of the exempt activities, but has a small business tax payment obligation for the month of March, is it exempt from the relevant small business tax payment obligation (due on 14 April 2020)?
If the business with small tax status (KATA) pursuing one of the exempt activities ceased to be subject to the Small Business Tax Act prior to the date Government Decree No. 61/2020 (III.23) entered into force, but has a small business tax payment obligation for the month of March, is it exempt from the relevant small business tax payment obligation (due on 14 April 2020)?
Exemption is also applicable to such cases, as exemption as per Section (8) of § 1 of the Government Decree also pertains to the payment of the small business tax payable for the month of March 2020, regardless of whether the small taxpayer was subject to the Small Business Tax Act on the day the Government Decree entered into force (24 March 2020).
Source: National Tax and Customs Administration (NAV)
Exemption is also applicable to such cases, as exemption as per Section (8) of § 1 of the Government Decree also pertains to the payment of the small business tax payable for the month of March 2020, regardless of whether the small taxpayer was subject to the Small Business Tax Act on the day the Government Decree entered into force (24 March 2020).
Source: National Tax and Customs Administration (NAV)