Hungary's National Tax and Customs Administration (NAV) has issued its audit plan for 2025, detailing its focus on tax, customs, and law enforcement controls. The plan prioritizes securing budget revenues by preventing and eliminating abuses while also emphasizing its service-oriented role. According to the plan, the NAV will utilize data analysis and risk assessment, incorporating modern data science methods for more precise targeting. Various audit procedures, from data reconciliation to full-scale tax and customs audits, will be employed based on risk levels and taxpayer compliance. Among other things, the NAV will pay close attention to transfer pricing practices, particularly within...