It may happen that the recovery of your debt is in abeyance or under suspensory effect because the proceedings related to the suspension (for example, a judicial review application) are still pending. In such a case, the NTCA will calculate the late payment surcharge for the suspended debt, but will suspend it until the end of the procedure.
At the end of the surcharge list, the total amount of the surcharge calculated for the whole year is shown. This is calculated by aggregating the partial surcharges. However, you may not be able to see this amount on your tax account, because you will have to pay the surcharge rounded up to HUF 1 000 as an economic operator, and without rounding as a natural person (self-employed). The actual surcharge payable is shown in the line "Surcharge payable". You can see the 2021 surcharge as a liability payable by 15 November 2022 under tax category 138 of your tax account, and you have to pay it until that date to the NTCA late payment surcharge account (account no: 10032000-01076985).
It is important to note that this amount will not be included in the tax account statement (tax category 138 statement) sent at the same time as the notification, as the deadline for payment is later than the deadline for sending the statement. Therefore, to settle the late payment surcharge in full, it may not be enough to pay only the amount declared on the surcharge statement, you must also take into account any debt declared as the balance of tax category 138!
The net late payment surcharge is adjusted to the base rate of the central bank, so the rate of the central bank base rate and its changes are also reflected in the derivation. If the interest rate changes, it will appear on a new line.
The daily surcharge is determined by the NTCA to three decimal places, without rounding, and without any additional decimal places.
From 1 January 2011, the rate of the late payment surcharge was increased from twice the base rate to five percentage points above the central bank base rate.
However, the higher rate will only apply to liabilities due, overdue or unpaid after 1 January 2019.
Accordingly, from 2019 onwards, the NTCA will charge the surcharge at twice the central bank base rate for debts incurred before 2019, and at five percentage points above the central bank base rate for debts incurred after 1 January 2019.
The partial surcharge is the amount of the late payment surcharge calculated for the days in arrears, taking into account the default interest base and the base rate of the central bank in force.
This column only includes data if you have a debt that constitutes a surcharge base. The number of days in arrears refers to the number of days for which the NTCA has charged the late payment penalty for the given surcharge base.
This column only includes data if there is a debt to be included in the surcharge base (for example, in the case of late payment of an obligation up to the date of payment). The period of arrears refers to the length of time the amount of the surcharge base has been unchanged.
The surcharge base is the amount of the debt on which the calculation of the surcharge is based, which is calculated by adding up the items that increase and decrease the arrears. The list allows you to monitor the continuous change in the surcharge base, for each day that the amount changes. If there are several items with the same date that affect the surcharge base, the change will not be shown for each item, but only after the last item with that date, in one sum.
The current surcharge base (arrears) should be broken down into arrears arising from liabilities before and after 2019. This is necessary because the rate of the surcharge has been increased from twice the base rate of the central bank to five percentage points above the base rate of the central bank from 1 January 2019. The higher rate applies only to liabilities after 1 January 2019.
Accordingly, the column “BASE RATE*2" shows the debts incurred in the period before 1 January 2019, for which the NTCA charged the surcharge at the old rate (twice the base rate of the central bank).
The data in the column "BASE RATE + 5%" show the evolution of the debt due from 2019, for which the NTCA has set the surcharge at the new rate (plus five percentage points of the base rate of the central bank).
Items that increase the arrears are liabilities and cash flow items (payables, allocations) recorded with a positive (+) sign in your tax account. These increase the amount of the debt that forms the basis of your surcharge.
Items that reduce the amount of arrears are liabilities and cash flow items (credits, payments) recorded in your tax account with a negative (-) sign. They reduce the amount of the debt that forms the basis of your surcharge.
The tax code is a three-digit code used to register the tax, the public due. In the list, this refers to the tax or public due in which the item (debt or payment) was incurred.
The content of the description column indicates whether the amount included in the surcharge calculation is a liability (“Liability side") or a cash flow item (“Cash flow side"). The balance of previous periods is shown as "Opening".
The due date is the payment deadline. You should pay (have paid) your liabilities up to this point, or you are entitled to a tax refund from this point. If the due date is 1 January, it usually refers to the balance (opening balance) of previous periods or to items relating to a previous period.
The date of payment shows the date on which the amount paid is considered paid by the NTCA and the date on which the payment or transfer was made by the NTCA.
For identical due and settlement dates, items that reduce the surcharge base are listed first, followed by those that increase it.
The surcharge statement shall only include the items and the late payment penalty charged for the period from 1 January 2021 to 31 December 2021. The surcharge due for the period after1 January 2022 will only be included in the next tax account statement ( to be sent in 2023 )!
In addition to the most important data on the items subject to the surcharge (due date, description, tax code, amount), the statement also provides a lot of additional information to help you check the calculation.
The header contains the internal (technical) identification details of the statement and the most important identification details of you or your company (for example, your tax identification number or tax number). You can also find the file number of the statement here. You should refer to this when commenting on the surcharge statement.
