Magazine: Excise duty inspections
The Guild of Hungarian Restaurateurs (MVI) has prepared a recommendation for managing the excise duty inspections of hospitality units.
Hospitality businesses must meet several tax and excise duty requirements, and the National Tax and Customs Administration (NAV) regularly checks whether they comply with the regulations. Unfortunately on-site inspections often obstruct the usual daily operations of these enterprises. MVI opines that inspections should be performed in a fashion that takes into consideration the interest of the bar, restaurant or hotel, e.g. guests can be served properly while the audit is taking place.
To this end MVI makes the following recommendations: A manual and/or code of ethics on the best practice of inspections should be prepared, which would contain for the officials of the tax authorities not only the legal basis of the audit, but also how to conduct the inspections. A guide book would also be needed from the tax authorities, which would list all the tax and excise duty requirements that hospitality businesses must meet, together with instructions for their practical implementation. MVI’s goal with these recommendations is to improve the image of NAV in the eye of hospitality entrepreneurs, and to create a standard system for inspections. //
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