The auditors informed the company in advance that they would inspect its headquarters. They searched the place, counted the company’s funds, and found less than a million HUF. After that, they demanded documents and records from the company to calculate the difference.
The Director General could already guess what the inspectors were curious about, and presented a resolution to the meeting of the members, which provided for the payment of HUF 100.5 million in advance of profits against the expected after-tax profits for the 2022 tax year and retained earnings for previous years. The amount was paid ten days prior to the on-site inspection, less the personal income tax advance of 15 percent. The company included this in its monthly return after inspection and also paid a tax liability of HUF 15,75,000. So the company decided to deduct the amount of cash shown on the home cash register that has not yet been taxed.
The Tax Authority announced, based on the data of the declarations and annual reports published, that the authority monitors the fate of the sums of money presented in the treasury that are paid as advances or loans, in addition to fulfilling the relevant tax obligations. .
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