In order to reduce the economic effects of COVID-19 epidemic, reliefs had been introduced that adjusted the deadlines for the duty of the determination, submission and payment in case of certain taxes. Reliefs did not affect personal income tax which means that according to the law the deadline for submitting the tax return and paying tax debts remains the 20th of May 2020.
The Hungarian Tax Authority (NAV) has prepared the personal income tax return draft to private individuals based on the data available and submitted by either employers or payers.
Private individuals needed to confirm the draft with or without any modifications until the 20th of May 2020.
Individuals having Client Gate registration could view, complete, adjust and approve their drafts on Personal Income Tax subpage of NAV. Individuals not having Client Gate registration could have asked for delivery by post and modified their drafts by completing and submitting tax return named 19SZJA.
For those who have neither approved their draft nor submitted tax return named 19SZJA, drafts would have become final tax return after the 20th of May 2020 (except for small-scale producers, individuals obliged to pay VAT or private entrepreneurial subject to the Law on Personal Income Tax), even if they have not viewed, completed, adjusted or approved it.
Individuals having electronic access may view their final tax returns on SZJA subpage of NAV.
In the lack of electronic access, individuals may claim for the issue of their final tax return on paper personally in the customer service offices of NAV.
If necessary, tax returns which either have become final tax returns from drafts or have been submitted individually by the submission of tax return 19SZJA may be adjusted or self- revised.
The due date to pay personal income tax was the 20th of May 2020.
Taxpayers who have opted for the possibility of paying in instalments with free of extra charges should have paid the first instalment until this date as well.
Further due dates for taxpayers who have chosen paying in no more than 6 month- instalments shall be the 22nd of June, the 20th of July, the 24th of August, the 21st of September and the 20th of October 2020.
In case of late payment, taxpayers shall not be entitled to this allowance anymore and need to pay the dept in a lump sum. NAV shall charge late fee on the remaining amount of the debt from the 20th of May 2020.
If the taxpayer is entitled to receive tax refund from the deducted (paid) tax advance, NAV shall pay it to either the post address or the bank account number of the individual within 30 days counted from the received correct tax return but not before than the 1st of March 2020.
This document can be downloaded in PDF format by clicking on this link: PIT after the 20th of May 2020