Dear Visitor!
The National Tax and Customs Administration operates a dedicated misuse reporting system in order to detect infringements and budget fraud related to EU and domestic subsidies more efficiently, in compliance with the obligation set out in Government Decree 225/2023 (VI. 8.) on the designation of government bodies obliged to establish a dedicated misuse reporting system.
Reporting any misuse can be made in the following ways:
- electronically, via the link “I am reporting an infringement/omission by another person”,
- by post, addressed to the relevant Directorate,
- by telephone, to a member of staff contacted through the central telephone number of the relevant directorate, who will make a written note of the unrecorded telephone conversation,
- at a personal interview with the competent directorate, after prior appointment,
- in the secure electronic system for reporting public interest, operated by the Commissioner for Fundamental Rights.
When processing the report, NTCA shall act on the basis of the procedural rules of Act XXV of 2023 on Complaints, Reports of Public Interest and Rules related to the Reporting of Misuse.
Main rules for processing reports:
Any person may submit a report of public interest to the body empowered to process cases relating to the subject matter of the report of public interest (hereinafter referred to as the "body empowered to handle cases").
Where the report has not been made to the body empowered to process the case, the report must be transferred to the body empowered to handle the case within eight days of its receipt. The transfer of his/her case shall be notified to the person making the report in parallel with the transfer.
Unless otherwise provided by law, the report must be processed within thirty days of its receipt by the body empowered to process the report.
If the examination establishing the grounds for processing the report is expected to take longer than thirty days, the person making the report must be informed thereof. Even in such a case, the time limit for processing the report shall not exceed six months.
The body empowered to proceed shall maintain contact with the person lodging the report and may, in writing or orally, invite him or her to supplement or clarify the report, to clarify the facts and to provide further information. The body empowered to process the report may hear the submitter if the content of the report so requires.
The examination of a repeated report with the same content from the same person may be disregarded.
The body empowered to process the report shall refrain from examining a complaint or a report of public interest lodged by an unidentified person, unless the complaint is based on a serious violation of rights or a serious harm to the interests of the public.
The person making the report shall not suffer any disadvantage as a result of having made the report, except in cases of bad faith.
The personal data of the person lodging the report may, except in the case of a report made in bad faith, only be disclosed to the body empowered to conduct the proceedings initiated on the basis of the report, if that body is entitled to process those data by law or if the person lodging the report has consented to the disclosure of the data. Personal data of the person lodging the report may not be disclosed without his or her prior consent.
Persons who process and examine the report may share the information on the content of the report and on other natural or legal persons concerned therein with the competent department or staff member of the body empowered to process the report.
If it has become apparent that the person making the report has communicated false data or information in bad faith,
- and as such, a criminal offence or irregularity is suspected, his or her personal data must be disclosed to the body or person empowered to conduct such procedure,
- a reasonable suspicion arises that the person have caused damage or other legal harm to another person, his or her personal data must be disclosed to the body or person empowered to initiate or conduct the procedure, at his or her request.
Where the report concerns a natural person, in exercising his or her right of information and access under the provisions on the protection of personal data, the personal data of the person making the report may not be disclosed to the person requesting the information.