{"id":3646,"date":"2021-04-20T13:16:47","date_gmt":"2021-04-20T11:16:47","guid":{"rendered":"https:\/\/panszky.hu\/?p=3646"},"modified":"2021-04-20T13:16:48","modified_gmt":"2021-04-20T11:16:48","slug":"approval-of-balance-sheet-2020","status":"publish","type":"post","link":"https:\/\/panszky.hu\/en\/approval-of-balance-sheet-2020\/","title":{"rendered":"Approval of balance sheet 2020"},"content":{"rendered":"\n<p>According to provisions of the Act C of 2000 on Accounting (the Accounting Act), <strong>companies using double-entry bookkeeping and registered in the firm registry,<\/strong><strong>are obliged to deposit <\/strong>the annual balance sheet report or simplified annual balance sheet report &#8211; and in the case of a compulsory audit of the books, also containing the audit report or qualified audit report from the auditor \u2013 (hereinafter: <strong>the annual balance sheet<\/strong>) <strong>and the resolution on the use of the after-tax profit<\/strong>, <strong>moreover to publish the annual balance sheet, until the last day of the fifth month following the accounting date of the given year\u2019s annual balance sheet<\/strong> \u2013 so in case of an accounting date of December 31 the deadline is May 31 (<em>Sections 153 (1) and 154 (1), (7) of the Accounting Act)<\/em>).<br><br>Pursuant to Act CL of 2017 on the Rules of Taxation (the Taxation Act), in case of unsuccessful expiration of the deadline to deposit and publish the annual balance sheet according to Accounting Act, <strong>the state tax and customs authority shall advise the taxpayer, to perform its obligation<\/strong> within 30 days. In a case that the taxpayer fails to substitute to perform its obligation within the given deadline the state tax authority shall repeatedly advise the taxpayer, along with a default penalty of HUF 200,000.-, to perform its obligation with specifying a deadline of 30 days. <strong>Should the taxpayer fail to deposit and publish the annual balance sheet until the deadline specified in the repeated call, the state tax and customs authority shall cancel ex officio the tax number of the taxpayer&nbsp; and shall immediately inform electronically the court of registration thereon and initiate the declaration of the termination of the company<\/strong> (Section 227 of the Taxation Act).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to provisions of the Act C of 2000 on Accounting (the Accounting Act), companies using double-entry bookkeeping and registered in the firm registry,are obliged to deposit the annual balance sheet report or simplified annual balance sheet report &#8211; and in the case of a compulsory audit of the books, also containing the audit report<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[45],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Approval of balance sheet 2020 - P\u00e1nszky \u00dcgyv\u00e9di Iroda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/panszky.hu\/en\/approval-of-balance-sheet-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Approval of balance sheet 2020 - P\u00e1nszky \u00dcgyv\u00e9di Iroda\" \/>\n<meta property=\"og:description\" content=\"According to provisions of the Act C of 2000 on Accounting (the Accounting Act), companies using double-entry bookkeeping and registered in the firm registry,are obliged to deposit the annual balance sheet report or simplified annual balance sheet report &#8211; 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