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Self-revision is one of the rights of taxable persons. If, before the start of a NAV (HU TA) audit, the taxable person identifies that its tax base, tax or budget subsidy was not assessed in compliance with legal regulations or its tax return is incorrect in respect of the base or amount of the tax or budget subsidy due to a calculation or clerical error, the taxable person may change its tax return by way of self-revision.

No self-revision is possible if the taxpayer legitimately applied a choice option offered by law and would like to change this choice by self-revision. However the taxpayer may apply or use tax allowance subsequently through self-revision. After the start of the audit, tax or budget subsidy may not be corrected by self-revision (in respect of the audited period).

The tax and budget subsidy identified by self-revision must be registered as of the date of identification (with the exception of private persons' personal income tax). Self-revision is performed by the taxpayer by filing a form (self-revision form) prescribed specifically for this purpose containing the corrected tax base, tax and budget subsidy. Self-revision fee is payable for each tax type or budget subsidy separately on the positive difference between the corrected and the declared tax or budget subsidy.

By declaring the corrected tax base, tax or budget subsidy assessed by self-revision and paying the unpaid corrected tax amount or repaying any illegitimately used subsidy amount and the self-revision fee, the taxpayer is released from the obligation to pay tax penalty, default penalty and late payment fee. 

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