Slovakia (SK)

Jurisdiction Overview

272 *Is there an obligation to keep accounting data? Yes
 Data Date: 2014


"Limited partnerships are required to register with the tax authority pursuant to s. 49a of ITA. Limited partnerships are considered “taxable parties” and as such they are subject to inspection by the financial administration on the completeness of the registration records and of the data concerning their income, financial standing and other facts relevant for correct levying and recovery of taxes (s. 36 Tax Code)" (GF 2014: 45). "All accounting entities must maintain accounting records [...] (ss.2 and 7 Accounting Act and s. 34 Foundations Act.)" (GF 2014: 56).


GF 2014: 45, 56