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The purpose of the support procedures now mentioned frequently by HU TA is to promote taxpayers’ voluntary compliance, to resolve any contradictions identified during a preventive risk analysis procedure and to correct deficiencies and errors without the application of sanctions. The fact that no sanctions are applied in support procedures of the tax authority does not mean that no negative consequences can arise from inappropriate treatment! A lack of cooperation or a neglecting of the self-revision or adjustments proposed by HU TA may induce a later tax audit, which should not be set off on the wrong foot.
Our tax team covers the latest taxation modifications and legal interpretations published by the tax authority for our clients in a newsletter. Timely information on legislative modifications significantly contributes to financial plans and effective tax optimization.
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