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TABLE 9

Useful life

Annual deprecia- tion

4 years

1/4

Depreciation: Straight-line Method

Type of Assets

Computers; mechanical tools; cars; printers

Some machinery and equipment used for construction and roads, machinery for agriculture, furniture, etc.; assets not allocated to a specific group

Some machinery and equipment; special technical equipment; cooling equipment; stationary metal structures

Pipelines; buildings; electric and telecommunications networks

6 years

1/6

12 years

1/12

20 years

1/20

Source: Daňové riaditeľstvo SR (Tax Directorate of the Slovak Republic)

First year

Subsequent years

For increased residual value

4

5

4

6

7

6

12

13

12

20

21

20

Computers; some mechanical tools; cars; printers

Some machinery and equipment used for construction and roads; machinery for agriculture; furniture, etc.; assets not allocated to a specific group

Some machinery and equipment; special technical equipment; cooling equipment; stationary metal structures

Pipelines; buildings; electric and telecommunications networks

Depreciation costs are calculated as follows: First year: acquisition price/coefficient for the first year Subsequent years: 2 x residual value/coefficient for the subsequent years decreased by number representing of period during which the asset has been depreciated

Source: Daňové riaditeľstvo SR (Tax Directorate of the Slovak Republic)

Depreciation: Accelerated Method

Type of Assets

TABLE 10

Thin capitalisation rules Thin capitalization rules do not apply in Slovakia.

49

©2010 KPMG Slovensko spol. s r.o. , a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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