To combat attempts to evade taxes and any unlawful actions for claiming budgetary subsidies and tax refunds, the Hungarian tax authority conducts regular inspections of taxpayers and other persons involved in the taxation system. The objective of this control is to enforce the provisions of tax laws and other legal regulations and to detect any violation of these regulations.
The tax authority investigates the facts and circumstances of any alleged violation or infringement of tax regulations and gathers data and information as evidence to support such allegations in the ensuing proceedings.
The tax authority will frequently and regularly:
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