If you have never received an account or surcharge statement, it may be because you have paid your tax on time and in the correct amount, and therefore have a settled tax account. In accordance with the legal regulation, not everyone receives a statement.
| Section 22 (1) and (2) of Government Decree 465/2017 (XII.28.) on the detailed rules of tax administration procedure regulates the sending of tax account statements and late payment surcharge statements. |
Every year, until 31 October, only those who have a tax account with a debt or overpayment of at least HUF 5 000 or who have been late or have not met any payment obligation in the previous year, and have a tax liability of HUF 5 000 or more, can expect to receive their tax account statement or a surcharge statement. However, those who are required to have electronic contact (e.g. business owners) or have not made a declaration of objection and have an official electronic contact (Company Gateway/with KÜNY repository) will not receive a printed postal notification. They will be informed electronically by the NTCA of the existence of the notification conditions.
| KÜNY repository (Repository for the Central Customer Registration Registry): the electronic repository associated with the Customer Portal and eID. |