{"id":451,"date":"2021-05-11T11:26:00","date_gmt":"2021-05-11T11:26:00","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?p=451"},"modified":"2025-12-03T14:43:54","modified_gmt":"2025-12-03T14:43:54","slug":"special-features-of-the-collection-body","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/beszamolokeszitest-erinto-valtozasok\/","title":{"rendered":"CHANGES AFFECTING REPORTING"},"content":{"rendered":"

Preparation of statements: no penalty until 30 June, if the request for certification and the tax due are received by then<\/strong><\/p>\n\n\n\n

For taxpayers with a normal calendar year, 31 May is basically the deadline for filing and paying corporate tax, small business tax, income tax on energy suppliers and innovation levy, as well as the deadline for preparing transfer pricing documentation in addition to the accounts.<\/p>\n\n\n\n

However, in view of the epidemic situation, the Ministry of Finance and the NAV have decided to provide special tax relief to companies, NGOs and accountants who are unable to meet their accounting obligations on time due to the COVID epidemic.<\/p>\n\n\n\n

Under the new rule, if taxpayers submit the above documents and the amount of tax due to the NAV by 30 June at the latest, they will be exempt from the legal consequence of missing the original deadline, i.e. the imposition of a default penalty.<\/p>\n\n\n\n

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Moore Hungary<\/h2>\n\n\n\n

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Moore Global, which started in a London office more than 110 years ago, is now one of the world's leading consulting and audit networks. Present in over 100 countries worldwide, the network has more than 600 independent offices and over 30,000 employees. The group's turnover for the last financial year exceeded $3 billion.

Moore Global's services will be directly available in the domestic market from March 2021.\u00a0<\/strong>Moore Hungary has been offering a full range of consulting services in the fields of business, financial, tax, accounting and auditing with a team of almost 100 experts since its inception.

In our fast-changing world, Moore provides strategic guidance and practical advice to help clients navigate and understand the complex regulatory and changing market environment and industry conditions, and thereby find the best solutions.<\/p>\n\n\n\n

Follow us on LinkedIn for more news!<\/strong><\/p>\n\n\n