The NTCA is required by law to send out tax account statements and surcharge statements every year. The purpose of sending these statements is multi-faceted. In this way, the NTCA provides information on the items entered in the tax accounts in the given period and on the amount of the penalty for late payments or non-payment.
The information also provides an opportunity for reconciliation. If someone receives a statement and finds a discrepancy between their own and the office's records, and considers their own records to be correct, they can make the necessary corrections.
| 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. |