Default penalties of up to HUF 200,000 may be imposed by the tax authority on taxable natural persons and up to HUF 500,000 on other taxpayers for inaccurate or late returns. In the case of a delay, no default penalty will be imposed if the taxpayer has a reasonable excuse for the delay.
In the following situations, the tax authority will prompt the taxpayer to comply with its tax obligations within a 15-day deadline:
- Ìý
•ÌýÌýÌýÌý Non-compliance with certain filing, notification and data disclosure obligations.
- Ìý
•ÌýÌýÌýÌý Incomplete or erroneous fulfilment of certain filing, notification and data disclosure obligations.
- Ìý
•ÌýÌýÌýÌý Fulfilment of certain filing, notification and data disclosure obligations with false data.
Where the taxpayer does
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Web page updated on 17 Mar 2025 15:23