CDCP under special tax regime

The Tax Procedure Code introduced the tax reliability index applicable from 01 January 2018; the index shall be assigned to the tax entities based on carrying out their obligations towards the Financial Administration under the Tax Procedure Code or special regulation. Based on the assessment the Financial Administration shall determine reliable tax entities classified for special tax regimes (benefits). The Tax Office sent to Centrálny depozitár cenných papierov SR, a.s. a letter to inform it on compliance with the requirement to be become entitled to a special tax regime applicable from 01 January 2019.