On the basis of the recent amendments to the Tax Procedure Code, new rules related to the communication and submission of documents to the tax authorities will be applicable in the Slovak Republic and this will be effective from January 1, 2014. By this time, particular taxpayers will be needed to communicate with the tax authorities only via electronic means. This requirement is obligatory for registered persons regarding VAT purposes, tax advisers or attorneys representing taxpayers before the tax authorities, and any other persons representing taxable persons registered for VAT purposes.
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