Act No. 548/2010 Coll effective on 1 January 2010 amended Law on Income Tax No. 595/2003 Coll. The amendment introduces restrictions of the tax-exempt income, cancellation of the tax privileges of the selected professions, limitation of number of tax allowances for natural persons, changes in the application of non-taxable amount per taxpayer, changes in the application of withholding tax, etc. The Tax Directorate of Slovak Republic published on its web site a material on this amendment.
More info (in Slovak only):
http://www.drsr.sk/drsr/slovak/danovy_subjekt/pokyny_dr_sr/data/nov_dzp_032011.pdf
