Important changes in the Act on the Rules of Taxation

December 18, 2013 | Author: 2013-12-18

1. If the taxpayer does not comply with the tax return or tax payment obligations to be met towards the tax authority within 365 days after the deadline, despite calls from NAV (National Tax and Customs Administration of Hungary), the tax authority may suspend the tax number for a fixed period for 180 days after the decision becomes final, or cancels it if the taxpayer does not meet their tax return or tax payment obligation within 180 days after the decision suspending their tax number becomes final.

2. New sanctions have been introduced applicable in case of violations revealed when checking cash-registers.

  • A default penalty of up to HUF 10 million is applicable if a cash-register or taximeter is distributed without authorization for distribution, further distributed after the withdrawal of authorization for distribution, or a cash-register or taximeter other than that which is authorized is distributed,
  • A default penalty of HUF 500 000, in case of non-individual obligants HUF 1 million can be imposed if the obligations defined by law, related to the distribution, operation, or servicing of cash registers and taximeters are infringed otherwise.

3. It is possible that the tax authority send the credentials to the taxpayer electronically. A document delivered by electronic means is deemed to be delivered on the day of receipt if the electronic system acknowledges the receipt of the document. In respect of an official tax document delivered electronically, the presumption of service is on the first working day following the fifth day after the re-location of the document to the electronic delivery storage. This provision can be applied from July 1, 2014.

4. If the violation is due to the fact that the former executive officer or – if the winding-up or compulsory winding-up procedure has been preceded by a liquidation – the former liquidator failed to meet their statutory obligations, the default penalty should be set against the former executive officer or the former liquidator.

5. As part of an inspection to collect data, the tax authority is entitled to have access to the software and information systems used by the taxpayer to manage their books and records and process their documents.

Source: Act on the Rules of Taxation, Jogszabályfigyelő (Legislative Monitoring Magazine)