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Summary 198 posts

RSM Hungary – Audit | Tax | Advisory
RSM Hungary
Tax

Changes Affecting Personal Income Tax

The text of the draft tax bill also contains a few provisions that introduce new rules to the Act on Personal Income Tax, while the majority of the changes represent supplementation and clarification of effective statutory provisions.

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Changes in the Rules of Taxation

The most important elements of the proposed changes in the Act on the Rules of Taxation (ART) are aimed at curbing tax fraud and the black economy and moderating the risk of infringements for taxpayers and also address taxpayer qualifications and the preparation of draft tax returns.

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Corporate Income Tax Changes in 2017

The majority of the amendments of the CIT Act are aimed at the expansion of tax benefits, some appear in the draft legislation in the form of tax base benefits, while others as tax benefits.

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Cafeteria changes – How to plan for 2017?

During the spring season the Parliament accepted Act LXVI of 2016 covering personal income tax (PIT) changes, which also substantially and fundamentally amends at several points fringe benefits giving the backbone of cafeteria systems. The changes may force companies to rethink their cafeteria systems. We wish to help in this process with this post.

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