{"id":790,"date":"2020-04-30T23:11:00","date_gmt":"2020-04-30T21:11:00","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=790"},"modified":"2020-05-05T13:13:29","modified_gmt":"2020-05-05T11:13:29","slug":"coronavirus-taxation","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/","title":{"rendered":"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus"},"content":{"rendered":"\n<h2>New government edict came into effect due to the pandemia<\/h2>\n\n\n\n<p><strong>Government Edict 140\/2020 (IV. 21.)<\/strong> which will come into effect on<strong> 6<sup>th<\/sup> May 2020 <\/strong>contains significant taxation and yearly reporting relieves (corporate income tax, local turnover tax and financial reporting).<\/p>\n\n\n\n<h2>Due dates are postponed till 30ht September 2020<\/h2>\n\n\n\n<p>Due date of tax reporting and payment obligations listed below are postponed till <strong>30<sup>th<\/sup> September 2020<\/strong>:<\/p>\n\n\n\n<ul><li><strong>Corporate income tax<\/strong><\/li><li><strong>Small enterprise tax (KIVA)<\/strong><\/li><li><strong>Local turnover tax<\/strong><\/li><li><strong>Innovation contribution<\/strong><\/li><\/ul>\n\n\n\n<h2>Yearly financial statements<\/h2>\n\n\n\n<p>The due date of the submission of yearly, simplified yearly and simplified micro yearly financial statements are also postponed till <strong>30<sup>th<\/sup> September 2020<\/strong>.<\/p>\n\n\n\n<h2>Tourist tax<\/h2>\n\n\n\n<p>The tourist tax emerged during 2020 should be declared till <strong>31<sup>st<\/sup> December 2020 <\/strong>but not paid.<\/p>\n\n\n\n<h2>Personal income tax and Social Contribution Tax<\/h2>\n\n\n\n<p>If <strong>Social Contribution Tax (SZOCHO)<\/strong> should be paid on any of the incomes that fall under the <strong>personal income taxation (SZJA), <\/strong>the tax basis is reduced from 100% to<strong> 87%.<\/strong><\/p>\n\n\n\n<p><strong>The percentage of Social Contribution Tax is also reduced to 15,5%<\/strong><\/p>\n\n\n\n<h2>KATA and KIVA<\/h2>\n\n\n\n<p>For those Small Taxpayers\u2019 Tax (KATA) subjects who carry out their activities as a main activity, the basis of social benefits raises to <strong>102.000.-HUF (in case of 50.000.-HUF monthly KATA) and 170.000.-HUF (in case of 75.000.-HUF KATA).<\/strong><\/p>\n\n\n\n<p><strong>KIVA rate is decreased to 11%<\/strong><\/p>\n\n\n\n<h2>Contact<\/h2>\n\n\n\n<p>If you have further questions or would like to request and inquiry, please feel free to contact us.<\/p>\n\n\n\n<p>Web: <a href=\"http:\/\/www.whisperingtree.hu\">www.whisperingtree.hu<\/a><\/p>\n\n\n\n<p>E-mail: <a href=\"mailto:whispeirngtreebt@gmail.com\">whispeirngtreebt@gmail.com<\/a><\/p>\n\n\n\n<p>Tel: <a href=\"tel:+36205484103\">+36 20&nbsp;548 4103<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New government edict came into effect due to the pandemia Government Edict 140\/2020 (IV. 21.) which will come into effect on 6th May 2020 contains significant taxation and yearly reporting relieves (corporate income tax, local turnover tax and financial reporting). Due dates are postponed till 30ht September 2020 Due date of tax reporting and payment &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\" class=\"more-link\"><span class=\"screen-reader-text\">Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[61,242],"tags":[408,265,426,303,231,428,266,432,95,268],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus<\/title>\n<meta name=\"description\" content=\"Significant relieves in Hungarian taxation due to coronavirus. Due dates of Corporate Income Tax, Local Turnover Tax &amp; Innovation Contribution are postponed.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus\" \/>\n<meta property=\"og:description\" content=\"Significant relieves in Hungarian taxation due to coronavirus. Due dates of Corporate Income Tax, Local Turnover Tax &amp; Innovation Contribution are postponed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Whispering Tree Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/konyveloiroda.budapest\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-30T21:11:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-05-05T11:13:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2020\/05\/COVID-19.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1783\" \/>\n\t<meta property=\"og:image:height\" content=\"1518\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Whispering Tree\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@whisperingtreeb\" \/>\n<meta name=\"twitter:site\" content=\"@whisperingtreeb\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Whispering Tree\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\"},\"author\":{\"name\":\"Whispering Tree\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6\"},\"headline\":\"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus\",\"datePublished\":\"2020-04-30T21:11:00+00:00\",\"dateModified\":\"2020-05-05T11:13:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\"},\"wordCount\":239,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\"},\"keywords\":[\"coronavirus\",\"corporate income tax\",\"covid-19\",\"financial statement\",\"KATA\",\"KIVA\",\"personal income tax\",\"social contribution tax\",\"taxation\",\"tourist tax\"],\"articleSection\":[\"In English\",\"Taxation in Hungary\"],\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\",\"name\":\"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus\",\"isPartOf\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#website\"},\"datePublished\":\"2020-04-30T21:11:00+00:00\",\"dateModified\":\"2020-05-05T11:13:29+00:00\",\"description\":\"Significant relieves in Hungarian taxation due to coronavirus. Due dates of Corporate Income Tax, Local Turnover Tax & Innovation Contribution are postponed.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.whisperingtree.hu\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#website\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/\",\"name\":\"Whispering Tree Blog\",\"description\":\"K\u00f6nyvel\u00e9ssel, ad\u00f3z\u00e1ssal, c\u00e9g\u00fcgyekkel kapcsolatos t\u00e9m\u00e1k\",\"publisher\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.whisperingtree.hu\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hu\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\",\"name\":\"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png\",\"contentUrl\":\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png\",\"width\":2000,\"height\":2077,\"caption\":\"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda\"},\"image\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/konyveloiroda.budapest\",\"https:\/\/twitter.com\/whisperingtreeb\",\"https:\/\/www.linkedin.com\/in\/attila-lantos-a4b737a2\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6\",\"name\":\"Whispering Tree\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg\",\"contentUrl\":\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg\",\"caption\":\"Whispering Tree\"},\"description\":\"K\u00f6zgazd\u00e1sz, Master of Business Administration, Regisztr\u00e1lt m\u00e9rlegk\u00e9pes k\u00f6nyvel\u0151 Economist, Master of Business Administration, Registered Certified Accountant\",\"sameAs\":[\"http:\/\/www.whisperingtree.hu\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus","description":"Significant relieves in Hungarian taxation due to coronavirus. Due dates of Corporate Income Tax, Local Turnover Tax & Innovation Contribution are postponed.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/","og_locale":"hu_HU","og_type":"article","og_title":"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus","og_description":"Significant relieves in Hungarian taxation due to coronavirus. Due dates of Corporate Income Tax, Local Turnover Tax & Innovation Contribution are postponed.","og_url":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/","og_site_name":"Whispering Tree Blog","article_publisher":"https:\/\/www.facebook.com\/konyveloiroda.budapest","article_published_time":"2020-04-30T21:11:00+00:00","article_modified_time":"2020-05-05T11:13:29+00:00","og_image":[{"width":1783,"height":1518,"url":"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2020\/05\/COVID-19.png","type":"image\/png"}],"author":"Whispering Tree","twitter_card":"summary_large_image","twitter_creator":"@whisperingtreeb","twitter_site":"@whisperingtreeb","twitter_misc":{"Szerz\u0151:":"Whispering Tree","Becs\u00fclt olvas\u00e1si id\u0151":"1 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#article","isPartOf":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/"},"author":{"name":"Whispering Tree","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6"},"headline":"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus","datePublished":"2020-04-30T21:11:00+00:00","dateModified":"2020-05-05T11:13:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/"},"wordCount":239,"commentCount":0,"publisher":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#organization"},"keywords":["coronavirus","corporate income tax","covid-19","financial statement","KATA","KIVA","personal income tax","social contribution tax","taxation","tourist tax"],"articleSection":["In English","Taxation in Hungary"],"inLanguage":"hu","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/","url":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/","name":"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus","isPartOf":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#website"},"datePublished":"2020-04-30T21:11:00+00:00","dateModified":"2020-05-05T11:13:29+00:00","description":"Significant relieves in Hungarian taxation due to coronavirus. Due dates of Corporate Income Tax, Local Turnover Tax & Innovation Contribution are postponed.","breadcrumb":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.whisperingtree.hu\/blog\/coronavirus-taxation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.whisperingtree.hu\/blog\/"},{"@type":"ListItem","position":2,"name":"Newsletter: 2020.04.30.: Ease of tax obligations due to Coronavirus"}]},{"@type":"WebSite","@id":"https:\/\/www.whisperingtree.hu\/blog\/#website","url":"https:\/\/www.whisperingtree.hu\/blog\/","name":"Whispering Tree Blog","description":"K\u00f6nyvel\u00e9ssel, ad\u00f3z\u00e1ssal, c\u00e9g\u00fcgyekkel kapcsolatos t\u00e9m\u00e1k","publisher":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.whisperingtree.hu\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"hu"},{"@type":"Organization","@id":"https:\/\/www.whisperingtree.hu\/blog\/#organization","name":"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda","url":"https:\/\/www.whisperingtree.hu\/blog\/","logo":{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/","url":"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png","contentUrl":"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png","width":2000,"height":2077,"caption":"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda"},"image":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/konyveloiroda.budapest","https:\/\/twitter.com\/whisperingtreeb","https:\/\/www.linkedin.com\/in\/attila-lantos-a4b737a2\/"]},{"@type":"Person","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6","name":"Whispering Tree","image":{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg","contentUrl":"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg","caption":"Whispering Tree"},"description":"K\u00f6zgazd\u00e1sz, Master of Business Administration, Regisztr\u00e1lt m\u00e9rlegk\u00e9pes k\u00f6nyvel\u0151 Economist, Master of Business Administration, Registered Certified Accountant","sameAs":["http:\/\/www.whisperingtree.hu"]}]}},"_links":{"self":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts\/790"}],"collection":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/comments?post=790"}],"version-history":[{"count":1,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts\/790\/revisions"}],"predecessor-version":[{"id":791,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts\/790\/revisions\/791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/media\/788"}],"wp:attachment":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/media?parent=790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/categories?post=790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/tags?post=790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}