Tax Newsletters 2015

You can read here the latest issues of Mazars Hungary's Tax Newsletters. In these newsletters we would like to inform our clients and prospective partners about the current modifications or changes in tax.

Tax newsletter 2015/14 - Year-end tax checklist

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Considering the approaching New Year, we prepared our usual year-end tax checklist to provide your company with a helpful guidance to overview the most important deadlines and tax obligations.

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Adóhírlevél 2015/13- Transzferár módszertan

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Tapasztalataink szerint gyakori, hogy a társaságok a kapcsolt ügyleteikről szóló transzferár dokumentáció elkészítésekor automatikusan többévi átlagos értékek figyelembevételével vizsgálják saját, valamint az összehasonlító társaságok releváns pénzügyi mutatóit, ezek alapján támasztják alá az alkalmazott áraik helyességét. Ugyanakkor az OECD Transzerár Irányelvek erre vonatkozó iránymutatásai nem minden esetben rendelkeznek így.

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Tax Newsletter 2015/12 - Tax bill 2016

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The government submitted the new tax bill (Proposal) for 2016 on 13 October 2015. The most important elements of the Proposal relate to the tax administration and the respective procedural rules.

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Tax Newsletter 2015/11 - Invoicing softwares 2016

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Invoicing softwares will have to be equipped with a new function and further software development may be required for taxpayers who are affected by the new performance date rules related to the agreements of deferred terms.

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Tax Newsletter 2015/10 - Tax law changes for 2016

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On 24 June, 2015 the tax law changes accepted by the Hungarian Parliament were officially published. We hereby summarize the most important elements of the 2016 tax law changes below.

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Tax Newsletter 2015/9 - New advertising tax bill

The draft bill amending the Act on Advertising Tax was approved in the form of an exceptional proceeding of the Hungarian Parliament on 27 May 2015. According to the communication of the Ministry of National Economy, the European Union has challenged even the draft amendment presented in early May; therefore, further modifications has been implemented.

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Tax Newsletter 2015/8 - Advertising tax

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The draft bill amending the Act on Advertising Tax has been published on the website of the Ministry for National Economy (www.kormany.hu) on 5 May 2015.

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Tax Newsletter 2015/7 - US-HU agreement

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A bilateral agreement regulating social security issues between Hungary and the United States has been created.

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Tax Newsletter 2015/6 - NAV guidelines 2015

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The National Tax and Customs Administration (NAV) has recently announced the focal points of tax control carried out by the Administration in 2015.

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Tax Newsletter 2015/5 - CIT saving options

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This summary is to review the new tax saving opportunity provided by the Hungarian Act on Corporate Income Tax concerning the support of the film industry, performing arts organizations and team sports as of 2015.

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