The NTCA sends a tax account statement or a surcharge statement to anyone whose
- tax account shows a debt or overpayment of at least HUF 5,000, or who
- was late or failed to meet a payment obligation in the previous year, resulting in a surcharge of HUF 5,000 or more.
The NTCA sends notifications electronically (to the Company Gate, the Official Gate, or the so called KÜNY repository) to those who are required to communicate electronically, such as business entities, or those who have official electronic contact details and have not opted out of electronic communication.