The complicated calculation of the increased tax bonus per child won in the Bureaucratic nonsense of 2022 poll organised by the Association of Young Entrepreneurs of Slovakia. The child tax bonus was followed by the obligation to register birth numbers in the commercial register and the confusing obligation regarding podcasts.
Although the child bonus has increased, next year it may reach €140 for a child under 18, it has also become considerably more complicated. It is now not just a fixed amount, but depends on the tax base. Moreover, from July to the end of December this year, accountants have to calculate the amount of the bonus according to both the new and the old rules and apply whichever is more advantageous for the taxpayer.
As the DenníkE daily wrote, the increase in both the tax bonus and child allowances was mainly advocated by former Finance Minister Igor Matovič. His advocacy, with the help of former MPs of the far right ĽSNS (Ľudová strana Naše Slovensko), resulted in the departure of SaS (Sloboda a Solidarita) from the coalition in autumn.
According to the new legislation, a podcast is a publication, however, the audio recording of the programme is not a publication. Thus, it is unclear whether podcast publishers are also subject to the obligation to register with the Ministry of Culture, to register with the register of public sector partners or to keep a list of donors whose donations exceeded fifty euros, and a number of other obligations for which they face substantial fines.
This year, more than a thousand entrepreneurs took part in the Bureaucratic nonsense poll.
Source: DenníkE
