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Slovak Republic Provides Interest and Penalty Relief for Late Payments and Late Returns for COVID-19

|Approved Changes|Slovak Republic
Slovak Republic

The Slovak Republic has published Government Regulation 88/2021 of 24 February 2021, which provides for the waiver of late payment interest and penalties due to COVID-19. In particular, the regulation provides waivers from:

  • Late payment interest on tax payments, including advance payments, that became due during the period 12 March 2020 to 31 December 2020, provided that payment is made by 30…

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