{"id":18190,"date":"2026-05-15T07:42:08","date_gmt":"2026-05-15T07:42:08","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=18190"},"modified":"2026-05-15T09:33:25","modified_gmt":"2026-05-15T09:33:25","slug":"sulyos-tao-bevallasi-hibak","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/sulyos-tao-bevallasi-hibak\/","title":{"rendered":"Five Serious CIT Return Errors That May Only Come to Light During a NAV Tax Audit"},"content":{"rendered":"
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Five Serious CIT Return Errors That May Only Come to Light During a NAV Tax Audit <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Preparing the corporate income tax (CIT, or \u201cTao\u201d in Hungarian) return may seem like a routine task for many businesses: the accounting closing has been completed, the current-year amounts of the tax base adjustment items applied in previous years are available, and the tax return software flags formal or arithmetic errors. In practice, however, the most serious CIT risks typically do not arise from the technical completion of the return.<\/strong>A much greater problem may occur if the company applies a tax base decreasing or increasing item incorrectly, documents its related-party transactions incompletely, or treats errors from previous years in the wrong tax year.<\/p>

As a general rule, the deadline for filing the CIT return is the last day of the fifth month following the tax year. For calendar-year taxpayers, this deadline falls on 1 June in 2026. As the deadline approaches, the question is therefore not only whether the return will be prepared on time, but also whether it will be professionally defensible in a subsequent tax audit.<\/p>

Below, we present five errors that the tax return software may not necessarily flag, but which may result in significant tax risk during a NAV tax audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. Mechanical Use of Tax Loss Carryforwards <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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The use of tax loss carryforwards is one of the most frequently applied tax base decreasing items in CIT returns, but it is subject to a number of conditions that companies do not always examine in sufficient detail in practice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Restrictions on the Use of Tax Loss Carryforwards <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For many companies, the use of tax loss carryforwards appears as an automatic step in the CIT calculation. In most cases, companies simply record the negative tax bases from previous years and then use them against the positive tax base of the current year.<\/p>

The problem is that the usability of tax loss carryforwards does not depend solely on whether the applicable time limit has expired since the loss was incurred, or whether any transitional rule may still be applied. It is also necessary to examine,<\/strong> among other things, whether there has been a change in ownership, transformation, merger, demerger, or whether the company applies the rules on group corporate taxation.<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Tax Audit Risks Arising from Incorrect Records <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A tax audit risk may arise if the company carries forward the negative tax base as a tax loss carryforward in a numerically correct manner, but does not track when the fifth tax year expires<\/strong> \u2014 which does not always coincide with the calendar year \u2014 or when another event occurs that restricts or may even prevent the use of the tax loss carryforward<\/strong> as a tax base decreasing item. In such cases, the return may be formally correct, but NAV may subsequently classify the tax base decrease as unjustified<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Don\u2019t let the hidden risks of your corporate tax return come to light during a future tax authority audit. Request the support of our experts!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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2. Discrepancy Between Transfer Pricing Adjustment and Data Reporting <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Transfer pricing data reporting related to transactions between associated enterprises is no longer merely an administrative obligation; it is now one of NAV\u2019s key audit focus areas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The Role of ATP Sheets in NAV\u2019s Audit Practice <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For transactions between associated enterprises, the CIT return is no longer only about tax base adjustments. Transfer pricing data reporting has become an independent audit focus area: based on the ATP sheets, NAV receives structured data on the taxpayer\u2019s related-party transactions, the methods applied, transaction values and the related parties involved.<\/p>

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One of the greatest risks is when the data reported on the ATP sheets does not match what is presented in the local transfer pricing documentation.<\/strong>Such discrepancies may arise, for example, if the transaction value, related party, transaction description, transfer pricing method or profitability indicator reported on the ATP-01 sheet cannot be clearly reconciled with the local file.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Typical Errors in Transaction Aggregation and Method Selection <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The overly general or insufficiently supported aggregation of related-party transactions<\/strong>also entails significant audit risk. Transaction grouping may be justified, but it can only be defended if the nature, economic substance, pricing logic and applied method of the aggregated transactions are genuinely comparable.<\/p>

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The incorrect or insufficiently justified method selection<\/strong>may be similarly problematic. It may also cause issues if the company applies a method based on net profit but does not select the appropriate profitability indicator. The indicator must be aligned with the functions performed, risks assumed and assets used by the parties in the given related-party transaction. It is also risky if the calculation of the indicator reported in the return cannot be clearly traced back to the documentation.<\/strong>In such cases, the data reporting itself may draw NAV\u2019s attention to the transaction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Are you confident that your corporate tax return would withstand a tax authority audit?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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3. Incorrect Release of Development Reserve <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Creating a development reserve is a well-known CIT deferral opportunity, but in many cases the real risk does not arise in the year of creation, but years later, when the reserve is released.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Conditions for Releasing the Development Reserve <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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To release the development reserve without sanctions, a qualifying investment must be implemented. In practice, however, not every capitalised item automatically qualifies as an investment for which the development reserve may be released.<\/strong>The classification of work performed on a property, machine or technological system may differ depending on whether it is considered an investment, renovation or maintenance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Risks Arising from Documentation Deficiencies <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A typical error is when the company automatically assumes, based on the capitalisation shown on the fixed asset register, that the condition for releasing the development reserve has been met, but does not document the investment classification. During a subsequent audit, the tax authority may also examine the contracts, technical scope, invoices and performance documents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Incorrect Interpretation of the Utilisation Deadline <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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It is also often overlooked that the development reserve must be used for a qualifying investment within four tax years following the tax year of the allocation,<\/strong> and not necessarily within four calendar years. In the event of a mid-year transformation or a change in the financial year, this period may appear shorter in practice, making it easier to miss the utilisation deadline<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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A corporate tax return is not merely an administrative task, but also a matter of tax risk management. We help you close your tax year securely.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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4. Incorrect Calculation or Incomplete Administration of Development Tax Credit <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Claiming a development tax credit is a multi-year task. The risk may arise partly from the calculation of the tax credit amount and partly from the data reporting required in the CIT return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Risks Related to the Calculation of the Tax Credit <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Calculation errors may arise especially in the year when the company uses the full amount of the maximum tax credit<\/strong> available for the investment. In such cases, it is particularly important whether the eligible costs, present value and applicable aid intensity have been determined correctly<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Typical Errors in Determining Eligible Costs <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Problems may arise, for example, if the company includes costs incurred before the notification as eligible costs<\/strong> \u2014 such as the purchase of land, obtaining building permits or preparing a feasibility study \u2014 which may not qualify as the commencement of the investment and therefore may not prevent the use of the tax credit, but nevertheless cannot be included in the tax credit base. It is also risky if the present value of the actual investment costs exceeds the present value of the costs included in the notification<\/strong>, and the company claims the tax credit in the return based on the higher amount. In the case of large investment projects, the incorrect application of the special limits on aid intensity may be another source of error<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Incorrect Fulfilment of Data Reporting Obligations <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Another common problem relates to administration. The data reporting related to the development tax credit must be properly completed<\/strong> on sheet 05-02 of the CIT return even if the company is not actually able to claim any tax credit in the given<\/strong> year,<\/strong>but has an investment qualifying for a development tax credit for which the credit amount has not yet been fully utilised. In such cases, it may be an error if the taxpayer does not complete the sheet, or if the data does not match previous notifications, records and tax returns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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An incorrect tax base adjustment can pose a serious risk. We help identify potential issues before the tax authority does.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tLet\u2019s identify potential risks!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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5. Incorrect Treatment of Errors from Previous Years <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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When errors relating to previous years are identified, the risk lies not only in determining the correct accounting treatment, but also in deciding whether the previous CIT return must be self-revised.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Distinguishing Between Accounting and CIT Treatment <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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During the preparation of the CIT return, accounting errors relating to previous years are often identified: for example, a cost relating to a previous year that is only identified later, incorrect revenue accruals or subsequent invoice corrections. In such cases, it is not enough to determine in which year the error should be recorded for accounting purposes. It is also necessary to examine whether the previous CIT return must be self-revised, or whether the error can be treated in the year of discovery.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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When Can the Error Be Treated Without Self-Revision? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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As a general rule, if an error relating to a previous year appears as a cost or revenue decrease in the year of discovery, its effect may not automatically reduce the CIT base of the year of discovery. However, under certain conditions, a non-material error may be settled in the year of discovery without self-revision.<\/p>

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For example, if the company identifies in 2026 that it failed to recognise a HUF 3 million service fee in 2025, it must first examine whether the error qualifies as a non-material accounting error. If so, and if the 2025 tax base exceeded the amount of the error, the company may decide not to self-revise its 2025 CIT return, but to treat the error in the 2026 return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Risk of Failing to Perform Self-Revision <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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However, if the error is material, or if the tax base of the previous year did not exceed the amount of the error, the simplifying rule cannot be applied.<\/strong> In such cases, the previous year\u2019s CIT return must be self-revised if the error affects the tax base or tax liability of that previous year. It may present a risk if the company automatically treats the identified error through the current year\u2019s profit or loss and does not examine whether self-revision is required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Why Is the Tax Return Software Check Not Enough? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The CIT return software can identify many formal and arithmetic errors, but it cannot assess whether the tax loss carryforward claimed is actually usable, whether the data reporting for a related-party transaction is consistent with the transfer pricing documentation, or whether the development tax credit claimed by the company exceeds the maximum amount available for the investment.<\/p>

These questions are decided not when the return is technically completed, but when the calculation and background documentation are prepared. Therefore, before filing the CIT return, it is worth reviewing not only the calculations but also the underlying information and documentation.<\/strong><\/p>

Proper preparation of the CIT return does not merely mean calculating the amount of tax. The objective is for the return to be defensible in a subsequent tax audit,<\/strong>and for the company to have the documents that support the tax base adjustment items and tax credits applied.<\/p>

Legal disclaimer:<\/strong>
This article is for information purposes only and does not constitute tax advice. Before making a specific decision, please request the personalised opinion of our expert.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Author<\/strong>: Vizer J\u00f3zsef,<\/p>

Partner and Lead Consultant, ICT Business Advisory Zrt.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Discover our additional tax-related services!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tView our services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Mit jelent az onboarding?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Az onboarding az a folyamat, amelynek sor\u00e1n az \u00faj munkav\u00e1llal\u00f3 az els\u0151 napokt\u00f3l kezdve megismeri a szervezet m\u0171k\u00f6d\u00e9s\u00e9t, elv\u00e1r\u00e1sait \u00e9s kult\u00far\u00e1j\u00e1t. C\u00e9lja, hogy min\u00e9l gyorsabban beilleszkedjen \u00e9s hat\u00e9konyan tudjon dolgozni. A j\u00f3l fel\u00e9p\u00edtett onboarding cs\u00f6kkenti a fluktu\u00e1ci\u00f3t \u00e9s az els\u0151 h\u00f3napok \u00fczleti kock\u00e1zatait.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Mit jelent a preboarding?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A preboarding az onboardingot megel\u0151z\u0151 id\u0151szak, amely a szerz\u0151d\u00e9sk\u00f6t\u00e9st\u0151l az els\u0151 munkanapig tart. Feladata az alapvet\u0151 inform\u00e1ci\u00f3k \u00e9s adminisztrat\u00edv l\u00e9p\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se, hogy az \u00faj bel\u00e9p\u0151 felk\u00e9sz\u00fclten \u00e9rkezzen. Megalapozza a z\u00f6kken\u0151mentes bel\u00e9p\u00e9st \u00e9s az onboarding siker\u00e9t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Start 2026 with a Competitive Edge \u2014 Get Ready Before the Year Ends!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tGet an Assessment!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u00d6t s\u00falyos Tao-bevall\u00e1si hiba, amely csak NAV-vizsg\u00e1latkor der\u00fcl ki A t\u00e1rsas\u00e1giad\u00f3 (Tao) bevall\u00e1s elk\u00e9sz\u00edt\u00e9se sok v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra rutinfeladatnak t\u0171nhet: a sz\u00e1mviteli z\u00e1r\u00e1s lez\u00e1rult, a kor\u00e1bbi \u00e9vekben is alkalmazott ad\u00f3alap-m\u00f3dos\u00edt\u00f3 t\u00e9telek aktu\u00e1lis \u00e9vi \u00f6sszegei rendelkez\u00e9sre \u00e1llnak, a kit\u00f6lt\u0151program pedig jelzi a formai vagy sz\u00e1mszaki hib\u00e1kat. A gyakorlatban azonban a legs\u00falyosabb Tao-kock\u00e1zatok jellemz\u0151en nem a bevall\u00e1s technikai […]<\/p>\n","protected":false},"author":3,"featured_media":18189,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-18190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"\nTao-bevall\u00e1s \u00e9s NAV-kock\u00e1zatok: 5 gyakori hiba<\/title>\n<meta name=\"description\" content=\"A Tao-bevall\u00e1s formai helyess\u00e9ge \u00f6nmag\u00e1ban nem elegend\u0151: bemutatjuk azokat a gyakori hib\u00e1kat, amelyek NAV-vizsg\u00e1lat sor\u00e1n jelent\u0151s ad\u00f3kock\u00e1zatot okozhatnak.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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