Slovenia publishes procedures on monthly corporate income tax advance payments

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The tax authority issued guidelines on 3 February 2017 clarifying monthly advance payments of corporate income tax resulting from the increase in the corporate income tax rate from 17% to 19% as from 1 January 2017.

In Slovenia, the advance payments of corporate income tax are calculated on the basis of income declared on the tax return for the previous taxable period. The tax authority has stated that, despite the increase in the tax rate, companies will continue to pay monthly advance payments at a rate of 17%. However, this will be effective only until the date at which taxpayers file their corporate income tax returns for the tax year 2016 (i.e. 31 March 2017).

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