On Oct. 3, SLK PRL adopted in 3rd reading, law on tax on transactions.
SLK PRL adopted and sent for publication, bill 485 on tax on financial transactions.
Follows SLK SBA Oct. 2024 analyzed the impact of new transaction tax, see #228619.
Purpose
Bill was motivated by the big deficit in public finances and high indebtedness of SLK.
Tax subjects are financial transactions re amounts of financial funds from taxpayer's account; use of payment cards; over-billed cargo related with transactions' execution.
Detailed list of transactions excluded from the tax; the tax takes the form of a financial sum, written off from the taxpayer's account at the transaction/of overcharged costs.
For transactions in foreign currency, tax is calculated in euros on execution day's rate.
Details on tax rates for various transactions, tax calculation, minimum, rounding tax.
Taxation period, tax payment and tax administration's obligations, record keeping.
