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Ottó Bulátkó

Manager, Tax services

Ottó Bulátkó is a qualified lawyer, tax advisor. He joined the RSM tax team in 2014 and has been engaged in taxation matters directly or indirectly for 15 years. He began his career at the tax authority, working on the interpretation and maintenance of the Act on tax proceedings and also took part in the electronic tax administration development projects. Then he gained years of experience in the audit of Large Taxpayers.
His main professional field of expertise includes tax audits, tax representation and contact with the tax authority, voluntary tax allocations and spectacular sports support.

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Ottó Bulátkó's topics
Ottó Bulátkó

The tax authority’s audit plan for 2024

The tax authority\'s 2024 audit plan has been published and shows that this year\'s tax audits will focus on affiliated companies, transfer pricing, employee stock ownership plans and foreign income, but large employers should also expect inquiries. The range of activities identified as high risk has also been significantly extended, including focus on income from controlled capital market transactions and cryptocurrencies.

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Ottó Bulátkó

Minimise your tax risk by business partner due diligence

Many companies only realise the importance of verifying their business partners and the existence of related documentation during a tax authority audit, when they are required to present their contracting procedure and, for certain business partners selected by the tax authority, their due diligence documentation. However, the outcome of the tax audit is often a tax authority report and decision in which the tax authority - citing certain objective circumstances and lack of due diligence - denies the right to deduct VAT included in the invoice received, and imposes a tax penalty, even though performance was duly made. This is because the legal regulations require a preliminary business due diligence procedure to ensure that the content of the invoice is authentic, i.e. that the actual performance is consistent with the invoice.

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Ottó Bulátkó
Ottó Bulátkó