Kifizetői összevonandó jövedelem SJZA alap
English translation: Incomes to be consolidated: Personal income tax base
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 11:21 Jan 23, 2017 |
| Hungarian to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: Erzsébet Czopyk Hungary Local time: 12:18 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 4 | Incomes to be consolidated: Personal income tax base |
|
Answers
22 mins confidence: 
| Kifizetői összevonandó jövedelem SZJA alap Incomes to be consolidated: Personal income tax base Explanation: 2. Taxable income Save the exemptions provided by law, all types of income of private individuals are subject to income tax. The Personal Income Tax Act (Act CXVII of 1995 and its amendments, hereinafter PIT) distinguishes between the following categories of income in the case of private individuals: incomes to be consolidated: income from activities other than self-employment, income from activities of self-employment and other incomes to be consolidated; incomes taxed separately: (e.g. income from capital gains, income from private businesses and income from the sale of movable and immovable assets). https://en.nav.gov.hu/taxation/taxinfo/summary_individuals.h... 2.4. Taxable allowances where the tax is to be paid by payer These include among others allowances and services provided under the title of representation and business gifts; products and services given to all employees (or, based on employer’s internal regulations, to certain groups of employees) free of charge or at discount prices; meals and other services related to business travel. The tax base shall be 1.19 times the value of the allowance, to be paid by the payer / employer. The tax rate is 15%. Besides the personal income tax, the payer, employer is obliged to pay 27% health care contribution. SZJA alap = személyi jövedelemadó-alap= Personal income tax base -------------------------------------------------- Note added at 24 mins (2017-01-23 11:45:48 GMT) -------------------------------------------------- 3. Income from private entrepreneurial activities Entrepreneurial withdrawals (the actual remuneration of a private entrepreneur) originating from business activities and recognised as costs must be recorded among incomes to be consolidated. -------------------------------------------------- Note added at 23 hrs (2017-01-24 11:13:47 GMT) -------------------------------------------------- Kifizető is the employer itself, Jilt. -------------------------------------------------- Note added at 23 hrs (2017-01-24 11:14:19 GMT) -------------------------------------------------- you can add 'by the employer' |
| ||
Grading comment
| |||
Notes to answerer
| |||
| Login to enter a peer comment (or grade) | |||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations