nonlevonható
Nonlevonható is a Hungarian term used in accounting and taxation to describe costs or charges that cannot be subtracted from taxable income or recovered as input tax. The opposite term is levonható. The concept is applied in both corporate and personal tax contexts to distinguish which expenses may reduce tax liability and which may not.
In tax practice, nonlevonható expenses are those that the law does not allow to decrease the tax
For value-added tax (VAT) purposes, nonlevonható items typically do not permit a deduction of input tax. This
In financial reporting, nonlevonható costs are often shown separately from deductible expenses to provide a clear