DPPOv14_1

TAX RETURN
FOR LEGAL ENTITY'S INCOME TAX

PO

pursuant to the Act No 595/2003 Coll. on income tax, as amended

(hereinafter "The Act")

Align figures with the right edge and other entries with the left edge. Leave lines with no entries empty.
Make entries in upper-case letters (as shown below), or print or type in blue or black.

0 1 2 3 4 5 6 7- 8 9

B D F G H J K L M N O P Q R T V X
01 - Taxpayer ID

revised tax return

03 - Legal form

02 - Company ID

additional tax return

(tick (X) as appropriate)
04 - SK NACE

For the period

Type of tax return

normal tax return

from

0 1

0 1

2 0 1 4

to

2 0 1 4

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1.

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2.

Main
prevai ing
activity

Part I - TAXPAYER DETAILS

05 - Business name

Registered Address in the Slovak Republic or abroad as at the filing date of the tax return
06 - Street

08 - Post Code

09 - Municipality

11 - Phone

07 - Number/orientation number

10 - Country

12 - Email / Fax

I apply a special method of inclusion of exchange differences

into the tax base under 17, Section 17 of the Act.

Economical or personal links, as referred to in

Section 2 o) of the Act, with foreign persons

I cease to apply the special method of inclusion of exchange

differences into the tax base under 17, Section 17 of the Act.

As at the last day of the taxable period I am a VAT payer

The annual turnover achieved in the taxable period
was over EUR 500,000

A (non-resident) taxpayer with limited tax liability,

as referred to in point three of Section 2 (e) of
One half of the tax license pursuant to section 46b(3) of the Act
the Act and the applicable article of the double taxation agreement
I have not paid the tax license
(tick (X) as appropriate)
1)
Location in the territory of the Slovak Republic of the permanent establishment for which the tax base (tax loss) is calculated
14 - Number/orientation number
13 - Street

15 - Post Code

16 - Municipality

17 - Number of permanent establishments

1) Enter only if the taxpayer does not have its seat in the Slovak Republic.

Tax Offices records

Place for the registration number

MF/9901/2014-721

Imprint of the Tax Offices receipt stamp

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Part II - TAX BASE AND TAX CALCULATION

Line

Item description
Sign
Profit before tax [Section 17 (1) of the Act; (profit +, loss -)] or difference 100
between income and expenses (Part III, Line 3 of Table F or Line 1 of
Table C1 or Line 1 of Table C2 or Line 3 of Table G2) or adjusted profit
(Part III - Line 4 of Table G3)

Figures in EUR

Items increasing profit or income/expense difference

Sums unlawfully reducing income, including the difference referred to in 110
Section 17 (5) of the Act and non-cash benefits other than reported on
Line 100

Sums referred to in Section 17 (19) and Section 52 (2) of the Act

received during the taxation period reported, other than reported on
Line 100

120

Expenses (costs) not constituting tax expenses referred to in Section 21

of the Act or incurred in contradiction with Section 19 of the Act, except
the sums on Lines 140, 150 and 180 (Table A - Part III)

130

Sums referred to in Section 17 (19) and Section 19 (4) of the Act not 140
paid by the end of the taxation period
Excess of book depreciation of tangible assets over tax depreciation of 150
those assets (Table B - Part III)
160
Exchange rate differences from application of Section 17 (17) of the Act
Taxable income adjustment (increase) on windup of the taxpayer with
liquidation, declaration of bankruptcy (Section 17 (8) of the Act), sale of
business (Section 17a of the Act), non-financial contribution (Sections
17b and 17d of the Act), or windup without liquidation (Sections 17c and
17e of the Act)

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170

Other items increasing Line 100, other than reported on Lines 110 thru 180
170
200
Subtotal
(Line 110 + Line 120 + Line 130 + Line 140 + Line 150 + Line 160 +
Line 170 + Line 180)

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Items reducing profit or income/expense difference

Income not subject to tax according to Section 12 (7) of the Act, if
reported in Line 100

210

Income not subject to tax of taxpayers not founded or established for 220
business purposes (Section 12 (3) of the Act), if reported on Line 100
and not reported on Line 210
230
Income exempted from tax under Section 13 of the Act, if reported on
Line 100
Income not included in taxable income under Section 17 (3) (a) of the 240
Act and exchange rate differences from application of Section 17 (17) of
the Act
Excess of tax depreciation of tangible assets over book depreciation of 250
those assets (Table B - Part III)
Sums referred to in Section 17 (19) of the Act not received during the 260
taxation period reported, if reported on Line 100
Sums referred to in Section 17 (19), Section 19 (4) and Section 52 (12) 270
of the Act paid during the taxation period reported, if not reported on
Line 100
280
Taxable income adjustment (reduction) on windup of the taxpayer with
liquidation, declaration of bankruptcy (Section 17 (8) of the Act), sale of
business (Section 17a of the Act), non-financial contribution (Sections
17b and 17d of the Act), or windup without liquidation (Sections 17c and
17e of the Act)
290
Other items reducing Line 100, not reported on Lines 210 thru 280

Subtotal
(Line 210 + Line 220 + Line 230 + Line 240 + Line 250 + Line 260 +
Line 270 + Line 280 + Line 290)
Taxable income or tax loss
Taxable income (+) or tax loss (-)
(Line 100 + Line 200 - Line 300 + Line 10 of Table H)
Portion of tax/tax loss reported by a limited partnership or general
partnership allocated to limited partners or general partners
Total of exempt income (taxable income) subject to taxation abroad and

300

310
320
330

tax losses

Taxable income (+) or tax loss (-) adjusted for the items on
Lines 320 and 330 (Line 310 - Line 320 - Line 330)

MF/9901/2014-721

400

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Items deductible from taxable income on Line 400

Tax loss deduction, not exceeding the taxable income amount on Line 410
400 (from Line 5 in 6 Table D - Part III)
500
Taxable income less tax loss deduction
+
rounded down to the nearest eurocent (Line 400 - Line 410)

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,

Tax rate and tax before tax relief and setoff of tax paid abroad
510

Tax rate (in %)

Tax before tax relief rounded down to the nearest eurocent (Line 500 600
x Line 510) : 100

Tax relief
Tax relief under

610

,
700

Tax less tax relief

(Line 600 - Line 610)

Tax adjusted for advance tax payments

Setoff of tax paid abroad (from Line 6 in Table E - Part III )
Tax after tax relief and setoff of tax on Line 710
rounded down to the nearest eurocent (Line 700 - Line 710)

710
800

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Tax license pursuant to section 46b of the Act 2)

Prescribed tax license amount
(to Section 46b ( 2, 3, 6 ) of the Act.)

810

Tax license due for the taxable period shown on I. 810

where ( I. 810 > I. 800), indicate 0

820

Positive difference between the tax license and the actual tax liability to be
offset in the following taxable periods (I. 810 - I. 800)

830

The license or positive difference between the tax license and actual
tax liability for the prior taxable period
(to Section 52za (9) of the Act.)

840

900
Tax license due [I. 820 + I. 840]
2) This part is not filled out if the taxpayer fills out Table J in the taxable period

Tax adjusted for advance tax payments

Total advance tax payments made for the taxation period under
Section 42 of the Act (until date to tax return action)

910

Total advance tax withheld as tax security for the taxation period under 920
Section 44 of the Act
Total tax withheld constituting advance tax [Section 43 (6) and (7) 930

of the Act]
940

Total advance tax (Line 910 + Line 920 + Line 930)

Tax or tax license [Line 800 (if Line 900 = 0) or Line 900 (if Line 810
- Line 800 > 0)] or Line 800 + Line 900 (if Line 900 = Line 840)

950
960

Tax on dividends in Part VII Line 16

Tax for payment
[(Line 950 - Line 940 + Line 960) 0]

Tax overpaid
[(Line 950 - Line 940 + Line 960) < 0]

1000
3)

Tax arrears (+)

+
1001

Tax overpayment (-)

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3) Tax to be paid is not paid if it does not exceed EUR 5.00, even if the taxpayer makes use of procedure under 50 of the Act, while zero is entered into this line.

Tax for the purposes of advance tax assessment

Tax for the purposes of advance tax assessment under Section 42 of 1010
the Act

MF/9901/2014-721

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Additional Tax Return

Date of establishing other tax liability or other tax loss

Tax
(Line 950 of the previous tax return form)

1020

Tax increase (+) or reduction (-)

1030

(Line 950 - Line 1020)

Tax loss last known

(- Line 400 of the previous tax return form, if Line 400
pre vious tax return form < 0)

1040

Tax loss increase (+) or reduction (-)

1050

(- Line 400 - Line 1040, if Line 400 < 0 or - Line 1040, if Line 400 0)

The last known tax on dividends

(Line 960 of the previous tax return)

1060

Increase (+) or decrease (-) of tax on dividends

1070

(Line 960 - Line 1060)

2 0

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Part III - Auxiliary calculations and additional data tables

A - Non-deductible tax expense items (relating to Line 130 of Part II)
1
Total acquisition prices of securities not included in tax expenses
according to conditions laid down Section19 (2) (f) of the Act
Excess of acquisition price of a share and bill of exchange over sale 2
proceeds [Section 19 (2) (g) of the Act]
3
Excess of fuel consumption recognised as expenses over the sum
determined on the basis of fuel consumption calculated under Section
19 (2) ((l) of the Act
Membership fee payable under optional membership of a legal entity 4
beyond the scope of Section 19 (3) (n) of the Act
5
Difference between the nominal value of a debt or its outstandin
portion and lower proceeds from its cession or the adjustment value
recognised as tax expense under Section 20 of the Act

Excess of considerations (commissions) for debt recovery over receipts 6

from that debt [Section 19 (3) (p) of the Act]
Entertainment expenses other than promotional articles referred to in 7

Section 21 (1) (h) of the Act

Excess of deficiencies and dama es over compensations
received [Section 2 (2) (e) of the Act]

Donations, including residual values of assets permanently

decommissioned through donation [Section 21 (2) (f) of the Act]

Adjustment values not recognised as tax expense

[Section 21 (2) (j) of the Act]

10

Provisions not recognised as tax expense under Section 21 (2) (j) of the 11
Act
Depreciation not recognizable for tax purposes if financial lease conditions
12

have been met under lease agreements concluded before 31 December 2011
and expenses not recognizable for tax purposes pursuant to Section 17(24)
of the Act under lease agreements concluded after 31 December 2011

13

Expenses on tax-exempt or deductible income

Other items not constituting tax expenses, other than reported in
Lines 1 thru 13

14
15

Sum of Lines 1 thru 14 (relating to Line 130 - Part II)

MF/9901/2014-721

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B - Depreciation of tangible assets

1

Depreciation of tangible assets included in taxable

income under Section 19 (3) (a) of the Act

Book depreciation of non-current tangible assets

Depreciation non included in tax expenses due to interruption of
depreciation (Section 22 (9) of the Act)

Proportionate part of annual depreciation not claimed in the first year

of depreciation pursuant to Section 27 or 28 of the Act

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C1 - Profit before tax reported by a taxpayer not founded or established for business purposes and using the dualentry accounting system under special regulation 4)
Total profit before taxation from both taxable and non-taxable (business) 1
activities
2
Total profit before taxation from the main non-taxable activity

,
,

Total profit before taxation from the taxable (business) activity

Proceeds from asset disposal (Section 17 (16) of the Act)

Receipts from lease and receipts from advertising

4) Measure of the Ministry of Finance of the Slovak Republic of 30 November 2005 No. MF/24035/2005-74, laying down
details of accounting methods and the chart of accounts for accounting entities not founded or established for the business
purposes (Publication No. 580/2005 Coll.), as amended.
Measure of the Ministry of Finance of the Slovak Republic of 30 August 2007 No. MF/16786/2007-31, laying down
details of accounting methods and the chart of accounts for the Social Fund (Publication No. 419/2007 Coll.), as amended.
Measure of the Ministry of Finance of the Slovak Republic of 14 August 2007 No.MF/24342/2007-74, laying down details of
accounting methods and a framework chart of accounts for budgetary organisations, contributory organisations, state
funds, municipalities and higher territorial units (Publication No. 601/2007 Coll.), as amended.

C2 - Difference between income and expenses of a taxpayer not founded or established for business purposes
and using the single- entry accounting system under special regulation 5)
Total difference between income and expenses for both taxable and 1
non-taxable activities
2
Total difference between income and expenses for the non-taxable
activity

,
,

Total difference between income and expenses for the taxable activity
Proceeds from asset disposal (Section 17 (16) of the Act)

Receipts from lease and receipts from advertising

5) Measure

of the Ministry of Finance of the Slovak Republic of 1. december 2010 No. MF/24975/2010-74, laying down
details of accounting methods details of the layout and designation of items of financial statements; of content definitions of
certain items; and the scope of disclosure information from financial statements for accounting entities using the singleentry accounting system not founded or established for the business purposes (Publication No. 472/2010 Z. z.), as amended.
D - Loss recording and deduction under Section 30 und 52za (4) of the Act (relating to Line 410 of Part II)
Taxation period ended in

Manner tax deductions

Tax loss reported in the taxation

period
part of tax deducted in the
previous taxable periods

2009

aggregate unclaimed tax losses

4
deducted pursuant to section
52za(4) of the Act
1/4 of the total calculated pursuant
to section 52za(4) of the Act)
5
1/4 of the total shown on r. 4)
part of tax deducted in the
given taxable period

remaining part of tax to be deducted

7
in the following taxable periods

MF/9901/2014-721

2010 - 2013

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od

Taxation period

do

Manner tax deductions

Tax loss reported in the taxation

period

2 0

od

2 0

do

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.
.

2 0
2 0

to section 30 (1) of the Act.

part of tax deducted in the

given taxable period

remaining part of tax to be deducted

6
in the following taxable periods

straight- line amount of carried tax loss

od

Taxation period

do

Tax loss reported in the taxation

period
Manner tax deductions

.
.

part of tax deducted in the

previous taxable periods

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2 0

TOTAL

2 0

to section 30 (1) of the Act.

part of tax deducted in the

given taxable period

remaining part of tax to be deducted 6

in the following taxable periods

part of tax deducted in the

previous taxable periods
straight

.
.

straight- line amount of carried tax loss

-

line amount of carri

ed tax loss

E - Calculation of tax paid abroad recognised for setoff against domestic tax liability (relating to Line 710 Part II)
1
Taxable income on Line 400

2
Total (taxable) income subject to tax abroad (rounded down to the
nearest eurocent
Ratio of income on Line 2 to taxable income on Line 1 in % (calculated to 3
two decimal places, rounded in accordance with Section 47 (2) of the
Act) ( L i n e 2 : L I n e 1 ) x 1 0 0
Maximum amount of tax paid abroad allowed for deduction (rounded 4
up to the nearest eurocent) (Line 600 of Part II x Line 3 ) : 100
5
Tax paid abroad attributable to the income on Line 2 (rounded up to
the nearest eurocent
6
Tax recognised for setoff
(Line 5, not exceeding the sum on Line 4)

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F - Supplementary information
Total operating, financial and extraordinary revenues
Total operating, financial and extraordinary costs
Profit before taxation ( L i n e 1 - L i n e 2 )

MF/9901/2014-721

1
2
3

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G1 - Profit/loss reported in individual financial statements according to the International Financial Reporting Standards
1
Revenue from regular operations and other revenues 6)

Costs 6)
Profit/loss reported in individual financial statements according to
International Financial Reporting Standards

6) Regulation (EC) No 1606/2002/EC of the European Parliament and of the Council of 19 July 2002 on the application of
(Official Journal of the European Communities, L 243, 11.09.2002), as amended.

G2 - Profit/loss reported pursuant to the records according to the scope and manner prescribed for the dual-entry
accounting system under Section 4 (2) of the Act No 431/2002 Coll. on accounting, as amended.
1
Total operating, financial and extraordinary revenues

Total operating, financial and extraordinary costs

Profit/loss reported pursuant to the records according to the scope and 3

manner prescribed for the dual-entry accounting system under Section 4
(2) of the Act No 431/2002 Coll. on accounting, as amended

G3 - Adjustments of the profit/loss reported in individual financial statements according to the International Financial Report

Profit/loss reported in individual financial statements according to the

International Financial Reporting Standards
Items increasing profit/loss under special regulation 7)
Items reducing profit/loss under special regulation 7)
Adjusted profit/loss ( L i n e 1 + L i n e 2 - L i n e 3 )

7) Measure of the Ministry of Finance of the Slovak Republic of 15 February 2006 No. MF/011053/2006-72, laying down
the method of adjustment of profit/loss reported by a taxpayer in individual financial statements according to the
International Financial Reporting Standards (Publication No. 110/2006 Coll., as amended by the Measure of 19 December
2006 No. MF/026217/2006-72 (Publication No. 690/2006 Coll.).
Depending on the elected method of reporting taxable income, a taxpayer reporting its profit/loss according to the
International Financial Reporting Standards shall submit as enclosure of its tax return the following:
a) records to the extent of financial statements on which the profit/loss assessment would be based if the taxpayer kept its
account according to the Measures issued by the Ministry of Finance of the Slovak Republic under Section 4 (2) of the
Act No. 431/2002 Coll., as amended, except the Notes; or
b) a summary of adjustments of the profit/loss reported according to the International Financial Reporting Standards,
made under the Measure cited above to obtain ad

H - Non-resident taxable income calculation

Income type

Section 16 (1) (a) of the Act, except a

taxpayer assessing the taxable
income under Section 17 (1)
Subsections (b) and (c) of the Act

Taxable income of permanent establishment pursuant to Section 17 (7) of the Act

Costs (Purchases) 2

Revenues (Sales) 1
S e c t i o n 1 6 (1) (c) of the Act

Points 1 , 2 a n d 4 o f Section 16 (1)

(e) of the Act

S e c t i o n 1 6 (1) (e) of the Act

Points 5 o f Section 16 (1) (e) of the Act 5

S e c t i o n 1 6 (1) (f) of the Act

S e c t i o n 1 6 (1) (g) of the Act

S e c t i o n 1 6 (1) (h) of the Act

S e c t i o n 1 6 (1) (i) of the Act

Taxable income (Line 1 + sum of

Lines 2 thru 9 Column 1 - sum of
Lines 2 thru 9 Column 2)

MF/9901/2014-721

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I - Transactions with foreign related parties (relating to Line 100 of Part II)
Items affecting Line 100

Transaction type

Revenues (Sales)

Costs (Purchases)

Loans and borrowings

Services

Licence fees

Items affecting Line 100

Revenues (Sales) 1

Transaction type

Supplementary information
2

Intangible assets

Tangible assets

Financial assets

Stock of materials, products and

goods

J Calculation of the tax license pursuant to section 46b of the Act if a change of the taxable period from the calendar year to

fiscal year has occurred in the 2014 calendar year pursuant to section 52za(9)of the Act
1
Tax on line 800

8)

Prescribed amount of the tax license for the taxpayer

Proportionate part of the tax license for the period (number of months) from
1 January 2014 to a day preceding the day of
transfer to a fiscal year (1/12 x r. 2) x number of months from
1 January 2014 to a day preceding the day of transfer to a fiscal
Tax license due in the next taxable period shown on r. 3 (if r. 1 = 0),
or the difference between r. 3 and r. 1 (i f r. 3 > r. 1),
otherwise 0 is to be filled out 9)
Positive difference between the tax license and tax liability to be offset in
taxable periods following after the taxable period for
which the tax license is due (r. 3 r. 1) 10)

K Records and offset of the tax license pursuant to section 46b of the Act
Taxation period

.
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2 0

Offset of the amount shown in column 2

Amount of the positive

difference between the
tax license and tax liability,
which can be offset in the
following taxable periods

Manner of offset in the

previous taxable periods

offset in the given

taxable period

remaining part to be offset

in the following
taxable periods

2 0
2 0

2 0
2 0

2 0
2 0
2 0

TOTAL

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8) The tax shown on row 800 is due by the end of the period for the tax return filing.

9) The data is transferred to row 840 of the tax return in relation to the next taxable period.
10) The data is transferred to Table K, column 2, of the tax return in relation to the taxable period following after the taxable period for which the tax license was paid.

Part IV - Declaration of remittance of a portion of the legal entity's income tax paid
I don't apply a procedure under Section 50 of the Act (tick ( x) as appropriate)
Number of recipients of shares of tax paid
min. EUR 8 each

Amount of actually provided funds as a gift latest by the tax return filing deadline
(at least 0.5% from the tax liability on r. 800 or
2
tax license on r. 900 if r. 800 < r. 900, or from the sum of r. 800 + r. 900 if r. 900 = r. 840)
for the taxable period endin latest on 31 December 2014
2% from the tax liability on r. 800 or tax license on r. 900 if r. 800 < r. 900, or from the sum
of r. 800 + r 900 if r. 900 = r. 840, rounded down to eurocents pursuant to section 47(1) of the Act 3
(minimum amount EUR 8) if a gift was provided as shown on r. 2

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1,5% from the tax liability on r. 800 or t ax license on r. 900 if r. 800 < r. 900, or from the sum
of r. 800 + r 900 if r. 900 = r. 840, rounded down to eurocents pursuant to section 47(1) of the Act 4
(minimum amount EUR 8) if a gift was not provided as shown on r. 2

Amount of actually provided funds as a gift latest by the tax return filing deadline
(at least 1 % from the tax liability on r. 800 or
5
tax license on r. 900 if r. 800 < r. 900, or from the sum of r. 800 + r. 900 if r. 900 = r. 840)
for the taxable period endin latest on 31 December 2014
1,5% from the tax liability on r. 800 or t ax license on r. 900 if r. 800 < r. 900, or from the sum
of r. 800 + r 900 if r. 900 = r. 840, rounded down to eurocents pursuant to section 47(1) of the Act 6
(minimum amount EUR 8) if a gift was provided as shown on r. 2

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1% from the tax liability on r. 800 or t ax license on r. 900 if r. 800 < r. 900, or from the sum
of r. 800 + r 900 if r. 900 = r. 840, rounded down to eurocents pursuant to section 47(1) of the Act 7
(minimum amount EUR 8) if a gift was not provided as shown on r. 2

Data of Recipient 1

(where more then one recipient is reported,

the other recipients shall be identified
in a separate enclosure constituting an
integral part of the tax return)

Taxpayer's stamp and

signature of taxpayer's
statutory body or legal
successor

signet only in case of application of 50 of the Act

Legal form

Company ID / SID

/
Business name

Residence
Street
Post Code

Number/orientation number

Municipality

Part V - Space for taxpayer's special records

Including respective tax bas es (tax losses) of the taxpayers (as defined in section 2(e)point three of the Act) permanent
establishments located in the territory of the Slovak Republic, which are calculated according to section 17(25) of the Act, and
addresses of the permanent establishments located in the territory of the Slovak Republic and including the country codes of the
EU member state with whom transactions were made as specified in Table I (according to Regulation No. 112/2012 Coll. of the
Statistical Office of the Slovak Republic, in which the nomenclature of countries is published).

If the space for special records is insufficient, enter them in a special enclosure to the tax return.

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Person authorised to file the tax return on behalf of the legal entity
Last name

First name

Title

/
Position in relation to the legal entity

Authorised person's permanent address

Street

Number/orientation number

Municipality

Post Code

Country

Phone

Email / Fax

Number of
enclosures
I declare that all data in this tax return are
correct and complete.
Date

Taxpayer's stamp and signature of taxpayer's statutory body, legal

successor, bankruptcy trustee or authorised agent

2 0

Part VI - Request for refund of tax overpayment

I request refund of tax overpaid under Section 79 of the Act of the Slovak National Council No. 563/2009 Coll. On
administration of tax and levies and on changes in the system of territorial financial authorities, as amended
by posta
l money order

to bank
account

IBAN

Account prefix

Date

Bank code

Account number

MF/9901/2014-721

2 0

/
Taxpayer's stamp and
signature of taxpayer's
statutory body or legal successor

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PART VII - Profit-sharing (dividends) subject to taxation under 51(d) Section 3 of the Act
Profit-sharing (dividends) subject to taxation under 51(d) Section 3 of the Act
Profit-sharing (dividends) not decreased
by expenses from sources abroad

Amount

Tax paid abroad

From entities with headquarters in

non-EU member states
01
with which the Slovak Republic has no
double tax convention double tax

From entities with headquarters in

non-EU member states with which
the Slovak Republic has double
tax convention double tax 11)

From entities with headquarters in other

EU member states in which the taxpayer
03
has lower than 10 % direct equity stake
at the time of the payment, remittance or
crediting of dividends in his favour

Profit-sharing (dividends)
04
subject to taxation under 51(d)
Section 3 of the law (line 01 to line 03)

02

11) In line 2 column 2 does not include tax paid in a state party with which the exemption method is applied.

Calculation of tax on profit-sharing (dividends) subject to taxation under 51(d) Section 3 of the Act
Profit sharing (dividends) in line 04 column 1

05

Tax rate (in %)

06

Tax (rounded down to eurocents)

(line 05 x line 06) : 100

07

,
1 5

Calculation of tax after exemption of profit-sharing (dividends) from sources abroad

08

Profit-sharing (dividends) decreased by the total of exempt 09

profit-sharing (dividends)
(line 05 - line 08)

Tax after exemption of profit-sharing (dividends) from

sources abroad (rounded down to eurocents)
(line 09 x line 06) : 100

The total of exempt profit-sharing (dividends)

10

Calculation of tax recognized for inclusion into tax liability at home from tax paid abroad
The amount of profit-sharing (dividends) in line 09
decreased by the amount of profit-sharing (dividends) in
11
line 01 (line 09 - line 01) or the total of the amount of profit
sharin(dividends) subject to taxation abroad
(rounded down to eurocents) (line 02 col. 1 + line 03 col. 1)
Tax paid abroad related to profit-sharing
(dividends) in line 11 from line 04 column 2 this is
12
the amount of tax paid un
(rounded down to eurocents)

,
,

Calculation of percentage for the purposes of credit

[(l. 11 : l. 09) or (l. 11 : l. 04 col. 1)] x 100

13

Maximum amount of tax paid abroad, which can be

included (rounded up to eurocents) [(line 10 or line 07)
x line 13] 100

14

Tax recognized for credit

(line 12 maximally up to the amount in line 14)

15

Tax after application of exemption and offset of tax

paid abroad (transfer to line 960)
(l. 10 or l. 07) or (l. 10 - l. 15 or l. 07 - l. 15)

16

Date

MF/9901/2014-721

2 0

signature of statutory
authority, taxpayer or legal
successor or authorised representative
Vytvorene v programe FORM studio - www.formstudio.sk

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