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What is the proper procedure for an events management company regarding tickets purchased for events that were cancelled due to the coronavirus pandemic?
According to Section (7) of §1 of Government Decree No. 61/2020 (III.23), is the § (7). contribution payment benefit provided under Section (2) §1 only applicable to businesses subject to KIVA?
Is social contribution tax to be paid on the tax base, as per Section (5) of § 1 of the Social Contribution Act, especially on dividends?
Are the organizers of practical instruction for students with apprenticeship contracts exempt from the payment of social contribution tax?
According to Section (8) of § 1 of Government Decree No. 61/2020 (III.23), how does exemption affect the eligibility of the small taxpayer to labor market benefits and the value of such benefits?
May a family farmer, registered as a self-employed entrepreneur, apply the benefits provided by Section (1) and (2) of §1 of Government Decree No. 61/2020 (III.23)?
Is the instalment payment rule set forth in Section (9) of § 1 of Government Decree No. 61/2020 (III.23) also applicable to the 40% tax declared in the 19KATA tax declaration, but not paid up before the 25 February, 2020 deadline?
Is the annual revenue limit to qualify for this tax bracket HUF 8 million, or should the months of exemption be disregarded in this respect and the 40 percent tax remains applicable to the part of annual revenue exceeding HUF 12 million?
Are employers benefiting from Section (1) of §4 of Government Decree No. 61/2020 (III.23) exempt from paying social contribution tax under Section (1) of §1 of the Decree if the employee's employment relationship was terminated in March
If the business with small tax status (KATA) pursuing one of the exempt activities, but has a small business tax payment obligation for the month of March, is it exempt from the relevant small business tax payment obligation (due on 14 April 2020)?
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