Until 2 February 2015 (31 January 2015 is Saturday), the taxpayer is required to file a vehicle tax return and pay the tax for the year 2014. In 2014, nothing has changed, the vehicle tax rates are the same, so taxpayers will proceed in filing tax returns in the same way as in 2013. For 2015, is valid a new Vehicle Tax Act No.361/ 2014. The tax rates will be the same for the whole Slovakia. Under Section 7 of the Act, the annual tax rate is reduced for the first 36 months of the first registration of the vehicle by 25%, for a further 36 months by 20% and over the next 36 months by 15%. Between 108 and 144 months, respectively from 9 to 12 years after initial registration, the annual tax rate does not change, and over the next 12 months, the tax rate increased by 10% and for vehicles that are over 156 months, respectively 13 years after initial registration , the tax rate increased by 20%. According to § 7 (4) the alternative-fueled vehicles have the annual tax rate reduced up to 50%. Under §8 (3) the tax chargeability and termination of chargeability will be reported in the tax return (up to 31 January next year) excluding employer who pays the employee travel allowances for use of a vehicle. So termination of chargeability is not notified within 30 days of the termination charge as it was in 2014, of course, except in accordance with Section 9, when the tax return is filed within 1 month (company entered bankruptcy, liquidation and the change is when the taxpayer terminates of business). Under Section 10 the taxpayer does not pay advances if the expected tax liability with one trustee does not exceed 700 €, quarterly if it is over €700 to €8300 and monthly if assuming duty is more then € 8,300. The annual tax rates are set out in Annex of the Vehicle Tax Act.