Effective from: 1 January 2017
The amendment introduces assessing of the tax without the tax audit, the so- called assessment order (in Slovak: vyrubovací rozkaz).
The assessment order can be issued if the taxpayer does not respond to a notice to correct the discrepancies in the tax return (which affects the amount of tax). Additional tax return cannot be filed once the assessment order is issued.
The assessment order is an enforcement title and the tax enforcement proceedings can be started on its basis.