Legal news 2014/10- 31/05/2014- important date!
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Legal news 2014/10- 31/05/2014- important date!
31 May is the deadline for submitting the corporate income tax return, as well as for the disclosure and lodge of annual simplified reports.
Missing the latter may have significant consequences for business entities keeping double entry books (including the Hungarian branches of foreign entities) and whose balance sheet date is 31 December.
This year, the deadline is not a working day. According to both Act CXL of 2004 on the General Rules of Administrative Proceedings and Act III of 1952 on the Code of Civil Procedures, if the last day of the deadline is not a working day, the deadline shall expire at 24:00 on the next working day. Consequently, the deadline is 2 June in this year.
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