Tax Newsletter 2016/13 - EKAER changes
Tax Newsletter 2016/13 - EKAER changes
The modifications having entered into force as of August 1, 2016 do not only refine the system as a whole, but also extend the scope of taxpayers subject to EKAER obligations. Therefore, those should also take a look at our summary, who have not been previously affected. |
The new rules and modifications have been founded upon the tax audit experiences of the Hungarian Tax and Customs Administration (’NAV’). We should not forget that the objective of the EKAER system is to filter and identify business entities and persons attempting to commit tax fraud, tax evasion and abuse of products. The modifications are introduced to disarm the EKAER practices of businesses attempting to gain advantages in fraudulent, unfair ways.
