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17 April 2018
Enterprises shall comply with their obligation to publish and deposit their financial statements report by sending it electronically to the Company Information Service via the government’s portal until the last day of the fifth month after the last day of the relevant financial year - if the last...
This is the first time when the new data reporting requirement described in Act LXXXI of 1996 on Corporate Tax and Dividend Tax (7.§ 4th paragraph) has to be applied. According to this obligation, the taxpayer can reduce the pre-tax profit by the bad debt of outstanding claims towards related...
Due to the success of the draft personal income tax return preparation program of NAV, from this year it provides similar services to taxpayers in connection with excise tax as well.
A new government decree on service providers providing services subject to notification will come into force on 10 May 2018 [410/2017. (XII.15.) Government Decree]. Through the new government decree compliance with the 2016/1148 European Parliament and Council Directive can be achieved.
As known, from 1 January 2018, business organizations/ companies are obliged for electronical correspondence and electronical administration with NTCA.
The Principality of Andorra (once included also in the OECD black list of non-cooperating tax havens,), who committed itself to provide effective information exchange through tax agreement with the EU in 2016, has started negotiating a double taxation treaty with Hungary.
As of 1 January 2018, the VAT rate on food and on-site produced non-alcoholic beverages decreased from 18 to 5 per cent in restaurant catering.
All business associations1 are required to initiate their recording to the registry of chamber and to support the public tasks of the chamber pay 5.000,- HUF/year contribution to the competent chamber as per the headquarter of the company
In practice we usually see, that many of our clients account costs related to passenger cars rented abroad, but many times companies are not aware of the related tax consequences.