Findings at a glance
- Traceability of the calculation
- Requirements for counter-evidence
- Official benchmark tables
3× exceeded
Traceability of the calculationexceeded
Estimation is a METHOD OF PROOF that establishes the PROBABLE base of the actual tax in accordance with the law. The available facts, circumstances, evidence and statements must be taken into account and assessed together.
CitationAdóigazgatási rendtartás (2017. évi CLI. tv.) § 109 Abs. 1
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Requirements for counter-evidenceexceeded
The taxpayer may prove a deviation from the estimated base by CREDIBLE DATA.
CitationAdóigazgatási rendtartás § 109 Abs. 1 Satz 3
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Official benchmark tablesexceeded
The state tax and customs authority maintains an ESTIMATION DATABASE. Drawing on findings from earlier audits, it holds turnover, headcount and other data by field of activity and by region. It is updated annually, also using data from the Central Statistical Office.
CitationAdóigazgatási rendtartás § 109 Abs. 2
What we provideThe actual mark-up of the business is determined and set against the official figure — with a reasoned classification.