{"id":1483,"date":"2018-01-23T00:00:00","date_gmt":"2018-01-22T23:00:00","guid":{"rendered":"http:\/\/mgi-bpo.hu\/szakmai-hirek\/the-main-changes-affecting-pit-returns\/"},"modified":"2021-05-13T09:41:18","modified_gmt":"2021-05-13T07:41:18","slug":"the-main-changes-affecting-pit-returns","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/the-main-changes-affecting-pit-returns\/","title":{"rendered":"The main changes affecting PIT returns"},"content":{"rendered":"<p><span style=\"font-size: 18px;\"><strong>The tax authority prepares a draft also for licensed traditional small-scale producers and individuals subject to pay VAT<\/strong><\/span><br \/>\nFor the first time, the tax authority <strong>prepares a draft tax return for individuals required to pay VAT and licensed traditional small-scale producers<\/strong> for the tax year 2017, <strong>provided<\/strong> that these individuals had income in the tax year according to the returns and reports filed by the employers and payers and recorded by the tax authority.<\/p>\n<p>The new taxpayers involved in the draft tax return shall<strong> file a tax return using the draft or self-assessment<\/strong>. The reason for this is that in most cases, these individuals generate revenue that is not paid by a payer and they themselves can decide what kind of cost accounting method they choose and what allowances they apply.<\/p>\n<p><strong>Individuals subject to pay VAT and licensed traditional small-scale producers<\/strong> (family farmers, members of family farms) <strong>shall supplement the draft tax return <\/strong>with the data on income from self-employed activity or licensed traditional small-scale production and the related payment obligations, that is, their draft tax return prepared by the tax authority does not become a return after the expiry of the deadline for the return.<\/p>\n<p>However, if the annual income of a licensed traditional small-scale producer does not exceed HUF 600,000 and thus the producer is not required to establish an income from the income of their licensed traditional small-scale production, they will not be subjected to file a tax return.<\/p>\n<p>In the case of licensed traditional small-scale producers and individuals subject to pay VAT, <strong>the deadline for filing the personal income tax return will also be changed from 25 February to 20 May<\/strong> (22 May 2018 this year).<\/p>\n<p><strong><span style=\"font-size: 18px;\">Innovation related to completing private entrepreneurs\u2019 personal income tax returns<\/span><\/strong><\/p>\n<p>From this year onwards, instead of the general form filler program (\u00c1NYK), private entrepreneurs can prepare their personal income tax return on an<strong> easier web interface not required to be downloaded (WebNYK), where they can also pay the tax.<\/strong><\/p>\n<p><strong><span style=\"font-size: 18px;\">Declaration by non-resident individuals<\/span><\/strong><\/p>\n<p>Non-resident individuals <strong>may, until April 30, 2018, declare that they are not liable to pay tax in Hungary on the basis of their non-residence.<\/strong><br \/>\nIn the case of the declaration, the <strong>draft tax return<\/strong> prepared for non-resident individuals \u2013 without the adjustment of the taxpayer \u2013 <strong>does not become a tax return<\/strong> after the deadline for filing the tax return.<\/p>\n<p>The declaration can be made by submitting form \u201eNyilatkozat k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 mag\u00e1nszem\u00e9ly szem\u00e9lyij\u00f6vedelemad\u00f3-bevall\u00e1s beny\u00fajt\u00e1s al\u00f3li mentes\u00edt\u00e9s\u00e9hez a 2017. ad\u00f3\u00e9vre\u201d (Declaration Exemption for non-resident private individual from the personal income tax return for tax year 2017), which is also available in English on the tax authority\u2019s web page.<\/p>\n<p><span style=\"font-size: 18px;\"><strong>Related news<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/mgi-bpo.hu\/en\/news\/pit-return-the-most-important-deadlines\" target=\"_blank\" rel=\"noopener\"><strong>PIT return: the most important deadlines<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/mgi-bpo.hu\/en\/news\/what-to-know-about-self-assessment-tax-returns-and-the-most-important-information-about-the-draft-tax-return-prepared-by-the-tax-authority\" target=\"_blank\" rel=\"noopener\"><strong>What to know about self-assessment tax returns and the most important information about the draft tax return prepared by the tax authority<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"featured_media":1178,"template":"","tags":[],"evszam":[558],"szakmai_cimke":[533],"class_list":["post-1483","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","evszam-2018-en","szakmai_cimke-personal-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The main changes affecting PIT returns<\/title>\n<meta name=\"description\" content=\"Note that from this year the employer cannot prepare the employees\u2019 annual PIT return for the year 2017. 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