The 2024 personal income tax (PIT) return drafts prepared by the National Tax and Customs Administration (“tax authority”) have been available on the eSZJA platform from 15 March 2025. However, it is crucial for all taxpayers to carefully review and, if necessary, modify their draft return to avoid tax risks and take advantage of tax reduction opportunities provided by law.
Read moreThe Hungarian tax authority’s data reconciliation procedure introduces significant changes that not only support companies’ compliance but also enhance the efficiency of the tax authority’s operations. One of this year\'s key innovations is the advancement of data-driven systems and the application of AI-driven risk analysis for the targeted selection of tax audits. The procedure specifically focuses on data quality, as accurate and consistent data is essential for proper data analysis.
Read moreTransfer pricing has long been a priority area for tax authority audits. While tax audits overall show a declining trend, the number of transfer pricing audits and compliance reviews has significantly increased, largely due to the introduction of transfer pricing data reporting related to corporate income tax.
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