LENIENCY: PAYMENT FACILITY, PAYMENT BY INSTALMENT AND REDUCTIONS
Obligations imposed by the municipal tax authority may be hindered by the taxpayer's temporary or permanent payment difficulties. The taxpayer may initiate leniency proceedings in regard to final payment obligations both before and after the due date. Leniency proceedings may pertain to payment by instalment or deferred payment (jointly: “payment facility”) and tax relief.When applying for a payment facility, our tax office will review whether the payment difficulty can be attributed to the applicant or if he/she has taken reasonable measures to prevent it as is expected in the given situation and whether it is of a temporary nature, meaning that payment of the tax at a later time is likely. Payment facilities may also be granted if the applicant provides evidence that payment of the tax at that particular time or as a single amount would constitute unreasonable hardship on his family, given their income or financial or social circumstances.
Please take note that no payment facility is allowed for local taxes that have already been collected and paid.
The rules for tax relief are different for individuals and legal entity applicants. By law, the tax authority may abate or waive the tax liability of an individual taxpayer in respect of local taxes, motor vehicle tax, fines and their interest (default penalties) if payment amount would constitute unreasonable hardship on the taxpayer and close relatives living in the same household.
In case of legal persons, tax relief may be granted in cases of exceptional leniency and only in respect of surcharges and fines. Our tax authority shall abate the outstanding debt if payment would render the business of the legal person or other organisation impossible.
How to apply
- submit your application (form)
- your application is assessed
Application and form for individuals and a sole proprietors requesting payment facilities and/or relief on fines and surcharges
How to submit your application
1) By post: by mailing the completed and signed form (for individuals only)
2) Electronically: fill out and submit the completed electronic form by returning to the Administration menu (top left of the menu bar) and clicking on Start a new case / Official inquiries / Services / Businesses and Taxation.
For entities other than individuals, electronic administration requires Company Representation. Find out more under Company Representation at the following link: https://eugyintezes.hegyvidek.hu/