The Helsinki Committee for Human Rights is a civil association whose activities and goals are built on the legacy of November 1989. We defend human rights, freedom and democracy both nationally and internationally. We are a protective shield that points out all injustices where the basic principles of the natural rights of man are violated. As part of our work, we also:
Created a Summer School and a space for further education and networking for the graduates of the High School Human Rights Olympiad,
Collaborated internationally and contributed to the creation and successful publication of the Human Rights Guide ,
We have published teaching materials for Secondary Vocational Schools to improve democracy and human rights education,
Our next priority is to bring human rights issues closer to people from different sectors through HVS workshops and also other projects we are developing. We have a human capital of academics, students and civic activists united for one vision – a vision of a Slovakia where human rights and fundamental freedoms are protected, and where the next generation of people who will carry on our vision grow up. The only thing that separates us from this vision is the lack of funding. It is your 2% that can decide whether we will be able to lead young people towards democracy and civic values.
Thank you, and we appreciate you keeping the Helsinki Committee in mind when you make your choice.
Information required for tax deduction:
Helsinki Committee for Human Rights in Slovakia
Office Address: Baštová 5, 831 01 Bratislava
Legal form: civil association
Company Registration Number (IČO): 42265452 IBAN: SK2911000000002921885586
Important dates:
15 th February 2024 – the last date for employees to ask their employers to make an annual settlement of personal income tax prepayments.
31st March 2024 – last date for individuals to file a tax return – as part of the tax return, the individual also remits 2% of the tax (3% in the case of volunteers). If the individual notifies the tax office of an extension of the deadline for filing the tax return, the individual remits the 2% by the extended deadline.
31 st March 2024 – the last date for filing the tax return for legal entities – 2% of the tax is also remitted as part of the DP. If a corporation wishes to remit 2% of the tax, the deadline for filing the tax return is also the last deadline for donating 0.5%. If the legal entity does not donate 0.5%, it can only remit 1.0% of the tax in 2024. If the corporation notifies the IRS of an extension to file its tax return, it remits the “2%” by that extended deadline! If the legal entity has a financial year different from the calendar year, it files the tax return and remits the 2% by the deadline for filing the tax return.
30 th April 2024 – the last date for employees to file the Declaration of remittance of 2% of tax (together with the Certificate of payment of tax).
How to donate 2% of your tax to the Helsinki Committee for Human Rights in Slovakia?
Employee
By 10 th February 2024 ask your employer to make an annual settlement of the tax paid in advance.
Then ask your employer to issue you with a Tax Payment Confirmation form .
You can find out the date the tax was paid and calculate it from this Confirmation: a) 2% of your tax paid – this is the maximum amount you can remit to a beneficiary if you did not volunteer or volunteered less than 40 hours in 2024. However, this amount must be at least €3. b) 3% of your tax paid if you volunteered at least 40 hours in 2024 and obtain a Certificate of this from the organisation(s) you volunteered for in 2024.
Write the details of your chosen recipient of the 2% in the Declaration of remittance of the share of personal income tax paid (you can download it from the portal of the Tax Administration), along with the amount you want to remit
f you want to tell the recipient that you have sent him/her your 2% / 3%, tick the appropriate consent to send your data (name and address… but NOT the amount remitted) on the form – new since 2016!
Both these forms, i.e. the Declaration together with the Acknowledgement, must be delivered by 30.04.2024 to the tax office in your place of residence.
The tax authorities have 90 days after the conditions are met to transfer your 2% (3%) to the beneficiary of your choice.
Natural person
Calculate:
a) 2% of your tax paid – this is the maximum amount you can donate to a beneficiary if you did not volunteer or volunteered less than 40 hours in 2024. However, this amount must be at least €3.
br style=”border: none; font-family: inherit; margin: 0px; padding: 0px; vertical-align: baseline; box-sizing: inherit; transition: all 0.3s linear 0s;”b) 3% of your tax paid if you volunteered at least 40 hours in 2024 and you obtain a Certificate of this from the organisation(s) you volunteered for in 2024.
There are already boxes on the individual tax return for remitting 2% (3%) of the tax to 1 beneficiary. The details you need to include in your tax return can be found above. The current forms can be downloaded from the portal of the Tax Administration of the Slovak Republic.
If you want to tell the recipient that you have sent them your 2%/3%, tick the appropriate consent to send your details (name and address… but NOT the amount remitted) on the form.
Deliver the duly completed tax return*** to your tax office (according to your place of residence ). within the deadline you have for filing your tax return (usually by 31st March 2024). Pay your income tax by this deadline.
The tax office, after checking the data and meeting all the conditions, has a statutory period of 90 days to transfer the amount you have remitted to the beneficiary of your choice.
Legal entity
Legal entities can also transfer 1.0% (2%) of the tax to more than one beneficiary, the minimum amount to be transferred to one beneficiary is €8.
Calculate your 1.0% (2%) of the corporate tax – this is the maximum amount you can remit to the beneficiary(ies), you can also remit less than 1.0% (2%), but the minimum of €8 per beneficiary must be met.
ATTENTION: a) If a legal entity (company) has NOT donated at least 0.5% of the tax to a public benefit in 2024 until the deadline for filing the tax return and paying the tax in 2024 (usually by 31st March 2024), it can only donate 1.0% of the tax – it will indicate in the tax return that it is only donating 1.0% of the tax.
b) If a legal entity (company) has DONATED funds in the amount of at least 0.5% of the tax to a public benefit purpose in 2024 up to the deadline for filing the tax return and paying the tax in 2024 (usually by 31st March 2024) (also to another organisation, it does not have to be only to the beneficiary), it can donate 2% of the tax – it will indicate in the tax return that it is donating 2% of the tax (as it has done for the past years).
In the corporate tax return – Part VI, there are already boxes for remitting 1.0% (2%) of the tax to 1 beneficiary. The details you need to include in the tax return can be found in the List of Beneficiaries next to the organisation(s) you have selected. If you have selected more than one beneficiary, insert another sheet of paper as an attachment to the tax return (it is included on the last page of the DP) and include there, by analogy, all the necessary identification data of the beneficiaries and the amount you wish to remit to them. In box 5, indicate to how many beneficiaries you wish to remit a share of the tax paid.
If you agree to send the data (business name or name, registered office and legal form) to the recipients you designate, tick the box to agree to the sending of the data.
Deliver the duly completed tax return to your tax office by the deadline for filing your tax return and pay the income tax by that deadline.
The tax office has a statutory period of 90 days to transfer the amounts you have remitted to the recipients you have chosen, after checking the data and complying with all the conditions.
