Tax Newsletters 2019
You can read the Mazars Hungary’s tax newsletters. We would like to inform our clients and partners about actual tax news.
Advertisement tax: What next?
The summer tax package of 2019 brought along an unprecedented turn concerning the rules of advertisement tax. The legislators suspended the application of the provisions indefinitely, in the middle of the year, with the actual set of provisions left unchanged. What is the background and how will all of this affect clients of advertising services?
DECREASING SOCIAL CONTRIBUTION TAX
Who benefits from the new cafeteria rules? Pursuant to the government’s economy protection action plan, as communicated in late May, from 1 July 2019, the rate of the social contribution tax will be decreased from 19.5% to 17.5%.
What does the proposed tax package for 2020 bring?
On 4 June, two tax bills were submitted to the Hungarian Parliament: in addition to the tax package containing elements of the recently announced economy protection action plan (bill no. T/6351), the EU legal harmonization amendments necessary in connection with the DAC6, ATAD and VAT directives were included in a separate bill (no. T/6349).
THE INVESTIGATION GUIDELINES OF THE NATIONAL TAX AND CUSTOMS ADMINISTRATION FOR 2019
At the beginning of every year, the National Tax and Customs Administration (NAV) publishes its guidelines concerning the main directions and principles of its investigating activity for the given year.
Online invoice data supply- Mazars Tax Newsletter 2019/4
Online invoice data supply. The audits are starting! The National Tax and Customs Administration (NAV) recently published on its website that it will extend its audits to the performance of the online data supply obligation applicable to invoices issued by invoicing software.
Corporate income tax returns 2018!
The National Tax and Customs Administration (NAV) recently published on its website the draft version of tax returns form 1829 on corporate income tax, the income tax of energy companies, the special tax of credit institutions, the innovation contribution and the vocational training contribution.
Selecting group taxation in corporate income tax until 15 January- Mazars Tax Newsletter 2019/2
Pursuant to the tax bill passed into law by Parliament on 13 November 2018, the option of setting up tax groups will be introduced also in the corporate income tax system from 1 January 2019.
German packaging- Mazars Tax Newsletter 2019/1
As of 1st January 2019 the previous Packaging Ordinance (VerpackV) was replaced by the new Packaging Act (VerpackG) in Germany, containing a number of significant changes.
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