MONAREX
Československej armády 24
974 01 Banská Bystrica
| tel.: | +421 48 470 15 13 |
| email: | monarex@monarex.sk |
| fax: | + 421 48 470 15 23 |
Filing a Tax Return and Paying Tax Due by Foreign Person
Filing a Tax Return and Paying Tax Due by Foreign Person
In accordance with Act No. 222/2004 Coll. on value added tax as later amendments
(hereinafter the "VAT Act")
A taxable person not having the seat, place of business, fixed establishment, domicile
or habitual residence within the country is referred in VAT Act as a foreign person.
A foreign person, who started an activity, which is the subject of the value added tax
(hereinafter the „tax“) within the territory of the country...