Draft Act on the Special Construction Tax
On 8thNovember 2022, members of the NC SR passed the draft Act on the Special Construction Tax to the second reading. The aim of the draft is to introduce a new tax on a special construction (gas pipeline network) used to transport gas in the territory of the Slovak Republic. One of the reasons for the introduction of the new tax is that this special construction is not subject to property tax.
The draft of the new Act regulates the basic provisions regarding the tax – amount, method of payment, taxpayer, tax administrator, tax base and tax rate. The taxpayer is to be a gas undertaking authorised to transport gas in the territory of the Slovak Republic. The tax base for calculating the tax is to be the length of the special construction expressed in kilometers and the tax rate is to be set at EUR 6,000 for each even started kilometer of the special construction. The proposed tax period is the calendar month.
The amendment to the Act is proposed to take effect on the date of its promulgation.
However, even in this case, the draft version of the law is not yet final, because Members of the National Council have submitted an amendment that could change the above-mentioned information.
