EN 
SK Dear fans and basketball enthusiasts. You too can give BK Rovinka a helping hand by donating 2% of your income taxes.
Donating 2% of your income tax
Should you decide to donate 2% of your income taxes to us, you can do so by following the steps below:
Recipient details
Evidenčné číslo NCRpo: 17039/2024
Názov: BK Rovinka
IČO: 55173985
Právna forma: Občianske združenie
Sídlo: Riečna 1824/23A, 900 41 Rovinka
Bankový účet: SK9611000000002943156480, Tatra banka, a.s.
Guide for employees
My employer files the tax return for me
By February 17, 2025, the employer will/has prepared the annual accounting of paid tax advances. Ask the employer to also issue a CONFIRMATION OF TAX PAYMENT. From this confirmation, you will calculate 2%, or 3% (if you volunteered for at least 40 hours last year and have a confirmation) of the tax. However, in order to be able to donate them, this amount must be higher than €3.
Fill out a Statement on remittance of the share of tax paid on the income of an employee. Fill the form with the amount you want to support us with and our data, which you can find above. In the "Year" box, write 2024. The ID number is aligned to the right, unused fields remain empty. Deliver both of these forms to your tax office by April 30, 2025. IF YOU DO NOT HAVE A CHANCE TO VISIT THE TAX OFFICE, JUST CONTACT US AND WE WILL DELIVER YOUR COMPLETED FORMS TO THE OFFICE FOR YOU
If you remit 3% of the tax, a mandatory attachment is also Confirmation of at least 40 hours of volunteer work.
After checking the data and fulfilling all the conditions, the tax office has a statutory period of 90 days to transfer the amount you have remitted to us.
If you have checked the appropriate consent in the form, the financial report will let us know your name and address. Not the donated amount.
You do not need our account number, nor do you mention it anywhere, as the money is transferred to our account by the tax authorities. You pay the entire tax to the tax office.
I file my own tax return
If, as an employee, you file your tax return for 2024 yourself, you will fill in our data directly into the form FO typ A. You do not fill out the Confirmation of Income Tax Payment.
Otherwise, follow the procedure mentioned above, just like when your employer fills out the tax return for you. If you have a certificate of at least 40 hours of volunteer work and remit 3% of the tax, do not forget to add it to your tax return.
Guide for the SELF EMPLOYED
If you are self-employed, you electronically fill out form FO typ B, in which you will add our data. You do not fill out the Confirmation of Income Tax Payment.
Otherwise, follow the procedure for employees listed above. If you have a certificate of at least 40 hours of volunteer work and remit 3% of the tax, do not forget to upload it to the financial management system.
Guide for COMPANIES
- Legal entities can remit 1.0% (2%) of the tax to several recipients, the minimum amount in favor of one recipient is €8.
- Calculate your 1.0% (2%) of the corporate income tax – this is the maximum amount you can remit to the beneficiary/recipients, you can also remit less than 1.0% (2%).
WATCH OUT- If you are a legal entity (company) in 2023 until the deadline for submitting a tax return and paying tax in 2023 (usually by 31.3.2024) HAVE NOT DONATED money in the amount of at least 0.5% of the tax for a public benefit (also to another organization, not necessarily only to us), so you can remit only 1% of the tax - indicate in the tax return that you are remitting only 1% of the tax.
- If you are a legal entity (company) in 2024 until the deadline for submitting a tax return and paying tax in 2023 (usually by 31.3.2024) HAVE DONATED money in the amount of at least 0.5% of the tax for a public benefit (also to another organization, not necessarily only to us), so you can remit 2% of the tax - indicate in the tax return that you are remitting 2% of the tax.
- In the tax return for legal entities - part IV. the boxes for remittance of 1% (2%) of the tax in favor of 1 recipient are already listed. If you have chosen more than one recipient, insert another sheet of paper into the tax return as an attachment (it is listed on the last page of the DP) and enter there, by analogy, all the necessary identification data about the recipients and the amount you want to transfer to them. In box 4, indicate how many recipients you want to transfer the share of the paid tax to.
- If you agree to the sending of data (business name or name, seat and legal form) to the recipients designated by you, then tick the consent to sending data.
- Deliver the duly completed tax return within the deadline you have for submitting the tax return to your tax office (usually according to your registered office - address found here) and pay the income tax in this term.
- After checking the data and fulfilling all the conditions, the tax office has a statutory period of 90 days to transfer the amounts you have remitted to the beneficiaries selected by you.
- You do not need the recipient's account numbers, nor do you mention them anywhere, as the money is transferred to the recipient's accounts by the tax authorities. You pay the entire tax to the tax office.
