The latest newsletter of Hungarian Dietitians is about the cooling delicacies of summer

By: Trademagazin Date: 2024. 07. 31. 12:09

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The yearbook of the tax authority was also published this year, which points to many trends. We can learn, for example, that while the tax authorities believe more and more in voluntary compliance, the penalties have risen to unprecedented heights. But it is also clear from the statistics that it is still worth going to court if we do not feel that the NAV’s findings are justified. The Jalsovszky Law Firm analyzed the yearbook data.

Fewer tax audits, yet more tax revenue

The tax authority conducted approximately 150,000 audits in 2023, slightly less than in 2022. However, more than 90% of these inspections were some kind of legal compliance investigation, while the number of tax inspections resulting in a closed period was only 8,700 (last year this number was still 11,000). This also shows that the audit logic of the tax authority has changed. Now, the primary goal is not for the NAV to punish erring taxpayers afterwards, but rather to make them think better with a preventive investigation. In this context, the tax authorities actually ask the taxpayers to pay or correct the forgotten or wrongly declared tax.

“The change of style seems to have a beneficial effect. It is true that the amount of tax differences discovered during tax audits decreased from 225 billion forints to 152 billion forints in 2022, but last year significantly more tax revenue flowed into the state coffers than 1 year before: the tax revenue for 2023 was 3,200 billion forints, i.e. They exceeded the previous year by 15.5 percent,”

explains Dániel Veres, Jalsovszky’s consultant.