Glossary entry

Hungarian term or phrase:

SZJA alap kiegészítés

English translation:

(personal income) tax base addition

Added to glossary by Sarah Agoston
Dec 6, 2011 20:05
12 yrs ago
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Hungarian term

SZJA alap kiegészítés

Hungarian to English Bus/Financial Law: Taxation & Customs bérjegyzék
csak egy sor a bérjegyzékben

Proposed translations

10 hrs
Selected

(personal income) tax base addition

A tax base + addition összetételt is használják.

Clayton & McKervey, P.C.

The tax base is increased by the tax base addition in 2011 and 2012 in the case of consolidated income. The tax base addition is 27% in 2011 and will be halved to 13.5% in 2012. The tax base addition will be fully abolished from 2013.
www.claytonmckervey.com/attach/worldwide-tax-guide-hungary....

PricewaterhouseCoopers

When calculating the income comprising the consolidated tax base, a tax base addition must be applied. In the case of revenues
from capital, no tax base addition will have to be applied. The tax base addition will remain 27% in 2011...
www.pwc.com/at/de/newsletter/.../438-tax-changes-from-2011....

Deloitte

The tax base increasing item added to gross income to form the consolidated tax base (introduced as from 2010) would remain in effect in 2011, but the rate of the tax base addition would be reduced to 13.5% in 2012...
www.deloitte.com/assets/Dcom.../Services/.../UK_Tax_Hungary...
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4 KudoZ points awarded for this answer. Comment: "köszönöm"
13 mins

personal income tax base supplement

Remélem, elég érthető így. :)
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1 hr

addition to standard individual income tax withholding

Értelemszerűen az adóalapot meghaladó levonásról van szó. Még ha kiegészítést is használ a magyar a supplement szó akkor volna jó, ha az előírt adóalapot nem vonták volna le és ahhoz még kellene még levonni, de itt plusz összeget vonnak le, hogy csökkentsék az évi adóbevalláskor jelentkező adóterhet. Ezért lett ez addition (hozzáadott összeg). Úgy is lehet mondani, hogy standard individual income tax withholding additional deduction. Az adóalap pedig a standard income tax.
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