<ul><li><a href=https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2003/595/20220301.html target=_blank>Income Tax Act(Zákon o dani z prijmov, Act No. 595/2003 Coll., last update on 1 March 2022, § 12)</a></li><li><a href=https://www.financnasprava.sk/en/businesses/taxes-businesses/income-tax target=_blank>Financial administration of the Slovak Republic(Income tax, last update on 2 Febreuary 2016)</a></li></ul>