3) 20K103M-01

 

A lap dinamikus. Ha a magánszemélynek ugyanannál a biztosítónál több szerződése van, szerződésenként kell új 01-es lapot nyitni az adott magánszemélyre vonatkozó 20K103M laphoz.

 

Az 1. sorban a Magyarországon illetőséggel rendelkező biztosítónak kell feltüntetnie a rendelkezési jogosultság alapjául szolgáló összeget forintban.

 

A 2. sorban a külföldi biztosítónak kell feltüntetnie a rendelkezési jogosultság alapjául szolgáló összeget a fizetett díj devizanemében.

 

A 3. sorban a nyugdíjbiztosítási szerződés egyedi azonosító számát (szerződésszámát) kell közölni.

 

 

Nemzeti Adó- és Vámhivatal

 

 

 

 

 

 

 

 

 

 

 

 


 

Guidelines to filling in form 20K103

for data supply of the insurance company for the content of the certificate needed for the pension insurance statement

 

I.         GENERAL INFORMATION

 

            1. What data supply form 20K103 is for?

 

'Pension insurance' shall mean a type of life insurance where the payment of benefits is triggered by the insured person’s death, or upon attaining the age of eligibility for pension plan benefits according to the legislation on social security pension benefits, or upon health impairment of a degree of at least 40 per cent, or if insurance benefits are due at the retirement age reached by the insured person effective at the time of conclusion of the contract, provided that at least ten year lapses from the date of conclusion of the contract until benefits are in fact paid in connection with a specific insured event (excluding the insured person’s death, the gaining of entitlement to invalidity or rehabilitation allowance, and if pension payments provided by the insurance company are not decreasing annuity service and such services/payments are provided until the end of the tenth year from the first payment, or until the insured person’s death).[12]

 

The party to a pension insurance contract may convey an instruction in a pension insurance statement enclosed with his/her tax return regarding the transfer of 20 per cent, not exceeding 130,000 forints in the tax year, from the part of the tax payable on the consolidated tax base that remains following the deductions of tax allowances of the sum said party has paid under one or more pension insurance contracts concluded with an insurance company established in Hungary or in another EEA Member State during the tax year (including any sum which has been credited in the given tax year, which previously did not carry any entitlement for tax disposition under Section 44/C of Act of PIT, and including any premium paid by a person other than a payer that is recognized as tax-exempt revenue or as taxable income that is to be included in the consolidated tax base).[13]

 

Private individuals shall make the pension insurance statement on the basis of a certificate issued by the insurance company. The insurance company shall supply data to NTCA on the issue of such tax credit certificates within the deadline prescribed. The data supply shall contain the amount underlying the right of disposition, the name and bank account number of the insurance company, the unique identification number of the pension insurance contract (contract number) as well as the private individual’s tax identifier.[14]

 

In connection with any pension insurance contract concluded with a foreign insurance company private individuals may make a pension insurance statement if a certificate is made out to them by the insurance company containing the following:

-          name,

-          address,

-          a tax identifier issued by the tax authority (or equivalent financial authority) of the State of his/her establishment,

-          the insurance company indicates in which state they are resident,

-          the insurance company guarantees that the insurance contract concluded with the private individual meets the criteria set out in the Act on PIT for pension insurance contracts,

-          insurance company’s commitment to credit the sum transferred to the private individual’s pension insurance contract

-          the insurance company’s statement that the contract concluded with the private individual has facilities for fulfilling the obligation of data supply prescribed under the Act on PIT for any insurance company recognized as a payer, and that it undertakes to fulfil such obligation.[15]

 

The state tax and customs authority shall effect the transfer of the sum the private individual has indicated in the pension insurance statement to the insurance company’s payment account, indicating the contract number and the private individual’s tax identification code for each contract, with the proviso that the state tax and customs authority shall effect transfer of the sum specified by the private individual in proportion of the sums paid under pension insurance contracts underlying the private individual’s right of disposition, if said right of disposition is based on payments made to more than one pension insurance contracts.[16]

 

2. Who does it apply to?

 

It is the insurance company that must provide data to NTCA.[17]

 

3. How to submit the data supply?

 

The form must be submitted electronically by the taxable person, client obliged to electronic administration (electronic communication) and by those voluntarily choosing the electronic administration method.

 

More information on the electronic submission of returns and data sheets and the rules of electronic contacts is available on the NTCA website (www.nav.gov.hu) in the following documents:

·         "General rules of electronic administration and contacts with NTCA in tax matters”.

 

Notification of the right of representation

 

The data supply may also be submitted by the taxpayer's representative. In order to submit the data supply electronically, the right of representation must be notified to NTCA in advance. NTCA can only accept the data supplied electronically if the submitter's right of representation has been registered by NTCA in advance.

 

More information on the notification of the right of representation is available on NTCA’s website (www.nav.gov.hu)

 

            4. Where to find the form?

 

The 20K103 data supply form is not commercially available. It is available electronically on the website of NTCA in the General Form Filling Framework (ÁNYK).

 

One sub-form of 20K103A (main page) shall be completed per data supplier whereas one sub-form of 20K103M shall be filled in per each individual reported by the data supplier.

 

5. What is the deadline for the data supply?

 

The insurance company shall discharge the obligation relating to data supply until 31 January of the year following the tax year (until 1 February 2021).[18]

 

6. How to amend the data supply form (correction, rectification)?

 

Correction by NTCA

 

NTCA examines the correctness of the data and in case the data supply cannot be corrected without the personal contribution of the taxpayer, the taxpayer is notified and called for correction (for resolving any discrepancy) within 15 days by setting an appropriate deadline. The taxpayer needs to correct all the discrepancies listed, after which the entire data supply form is to be filed again, and on the top of the main page, the original data supply form’s 10 digit code needs to be indicated (i.e. the one qualified erroneous) in the barcode field, which is to be found in the letter notifying the taxpayer of the correction. In the event a corrective data supply form is filed, the “Nature of the data supply” field on the main page in block (B) needs to be left blank, unless the corrective data supply form filed is requested to be corrected again by NTCA.

 

Correction by the taxpayer (rectification)

 

Once a data supply is accepted by NTCA, only correction (rectification) by the taxpayer can be submitted for the same period.

 

Correction (rectification) by the taxpayer is the case, when the taxpayer realises later on that the data supply accepted by the state tax authority contains errors with respect to any of the data, or some data was missing, that is to say, the data supply is incomplete. Correction (rectification) by the taxpayer is the case, too, when the data supply related to any private person is submitted in supplement by the taxpayer for the reference period.

 

If data is supplied due to correction (rectification) by the taxpayer, letter “H” should be selected in the field “Nature of data supply” in block (B) on main page “A”.

 

In this case the field “barcode of the data supply qualified as erroneous” obviously needs to be left blank, except when correction is submitted to the corrected data supply.

 

If a correction is necessary because the data supplied related to a private person needed to be modified, letter “H” needs to be marked indicating the fact of correction in block (B) of page “M” as well.

 

In case a private person’s data were supplied in the data supply form related to whom there was no data supply obligation, letter “T” needs to be marked on page “M”. In this case block (C) of the sheet for private persons’ data does not need to be filled in concerning the specific individual, as no data provision is possible in the row.

 

In the case of taxpayers’ correction (rectification) – when any of the data related to a private individual needs to be modified – only the sheets related to the private individuals’ modification need to be submitted again.

In this latter case not only the incorrect data needs to be modified on each private individuals’ sheet, but all the data concerning the given individual need to be submitted again, due to the fact that the purpose of the correction is the change of the entire dataset in relation to the private individual.

 

7. What are the legal consequences?

 

If the taxpayer fails to fulfil his/her obligation to file a tax return or to supply data, or fulfils this obligation of him/her with incorrect or incomplete data, or is delayed, NTCA can apply sanctions specified by law.[19]

 

8. What are the parts of the data supply form?

 

1.         20K103A

2.         20K103M

3.         20K103M-01

 

            9. Further information, help

 

If you have any additional questions about the data supply or any specific tax rules, please do not hesitate to contact us!

 

Internet:

·         NTCA Website – www.nav.gov.hu

 

E-mail:

·         Through the form available at http://nav.gov.com/nav/e-ugyfsz/e-ugyfsz.html

 

Telephone:

·         Infoline of NTCA

o   Inland: 1819

o   Abroad: +36 (1) 250-9500

 

·         NTCA Customer Information and Administration System (ÜCC)

o   Inland: 80/20-21-22;

o   Abroad: +36 (1) 441-9600

 

The NTCA Infoline and the ÜCC can be called from Monday to Thursday from 8h30 to 16h and on Friday from 8h30 to 13h30.

You must have a Customer Identification Number or Partial Code Telephone Identification (RKTA) to use the system. If you do not have a customer ID number, you can apply for it on the form named “TEL”, which can be submitted to NTCA either personally or via the client gate (electronic submission). Please note that if you do not wish to use the ÜCC for your own purposes, you must submit the form called “EGYKE”.

 

Personal contact:

·         Nationwide at the customer service offices of NTCA. Customer service search at

https://nav.gov.hu/nav/ugyfelszolg

 

10.  Which laws should be considered?

 

·         Act CL of 2017 on the Rules of Taxation (Art.)

·         Act CXVII of 1995 on Personal Income Tax (Szja.)

·         Act CLI of 2017 on Tax Administration and the Regulation of Tax Administration (Air.)

 

II.        DETAILED INFORMATION

 

1) 20K103A

 

Block (A) shall be completed by NTCA.

 

Block (B) contains the data of the obliged entity to supply data.

 

a) Insurance companies with residence in Hungary

 

Please, complete the tax number of the data supplier.

 

In the event of termination by succession, the legal successor is burdened by all liabilities not fulfilled by the legal predecessor (data supply).[20]As a result, the legal successor fulfils the liabilities of the predecessor until the general deadline in case of mid-year termination with succession between 1 January 2020 and 31 January 2021. If the data supplier fulfils the liability of the legal predecessor too, the data supply form shall contain the tax number of the legal predecessor.

 

If the data supply is deemed to be incorrect, the bar code of the data supply that has been classified as incorrect shall also be included in block (B) of the main page.

 

Please indicate the name, seat, mailing address, administrator’s name and telephone number of the data supplier.

In case the taxpayer wishes to provide a post box number as mailing address, the wording “postafiók” needs to be included in the field “nature of the public space”, whereas in the field “house number” the number of the post box needs to be written.

 

As an administrator, the name of the person needs to be included who compiled the data supply form and who can be involved in a possible ad-hoc correction of the data supply.

 

b) Insurance companies established in other EEA Member States

 

In case you have a tax ID number in Hungary, please fill in the data supplier’s tax number field.

 

Please complete the tax number determined by state tax authority of the state of establishment of the data supplier and the country code in respect of the residence of the data supplier.

 

In block (C) the data supply type field must be filled in if the data supply is deemed to be a correction (rectification) by the taxpayer. By default (basic data supply), this field remains blank.

 

Original data supply

 

A data supply is original if the data supplier provides data for the first time within the time limit specified for the single data supply. In the case of an original data supply, the box to indicate the nature of the data supply shall be left blank. For data submitted before the deadline, the first set of data supplied and accepted by NTCA shall be considered as original.

 

Interim data supply

 

Any taxpayer terminated without succession and has terminated such activities shall be required to satisfy the obligation of data supply simultaneously with the interim tax return to be filed on annual taxes.[21] The interim data supply shall be submitted within thirty days of the date of the event serving as grounds for filing an interim tax return.[22]

If the deadline for filing an interim tax return is beyond the deadline for data supply, then the data supply for 2020 shall be completed until the deadline for data supply regardless of the date of termination.

It shall not be deemed to have been an interim data supply, if the obliged entity replaces missed out data supply.

If data is supplied on an interim basis by the data supplier, it shall be marked with an X in block (C).

 

The total number of all individuals (“M” sheets) reported in the data supply is shown in block (C) of the main page.

 

In block (D) the domestic cash or payment account number shall be indicated to which payments are received as per the individuals’ statements as well as the name of the account keeping service provider. In case of a foreign account, the name of the account holder, the IBAN account number, the SWIFT code, the foreign payment account number, the country code, the type of foreign currency and the name of the financial institution managing the foreign account must all be filled out.

 

Block (F) may be filled out only by an insurance company established in another EEA member state which has no tax number in Hungary and which prefers to supply its data on paper. This is where the place and date shall also be indicated and the data supply shall be signed here, too.

If the data provider attaches a one-off authorization for the return or has a permanent authorised agent notified to NTCA, it has to be indicated by placing an X.

 

2) 20K103M

 

Block (A)

 

The identification data (tax number and name) of the data provider is brought over automatically from page 20K103A.

 

In case the data concerned by the private individual is supplied as a legal successor the tax number of the legal predecessor shall be provided in the block „Identification (A)”.

 

The identification data of the private individual concerned by the data supply shall be provided by adequate completion of the fields of the block.

Please indicate the name and the tax ID number of the private individual.

 

In block (B) the technical data relating to the data supply of the given private individual shall be indicated.

If the taxpayer corrects any data of the year concerned by the data supply in relation to the an individual, the fact needs to be marked on sheet ‘A’ and ‘M’ in the space provided for this purpose by putting letter “H”.

In case a private person’s data was provided by the taxpayer related to whom there was no data supply obligation, then on the “M” summary sheet of the private individual, apart from marking letter “H”, letter “T” also needs to be marked in the field designed for this purpose. In such a case no data can be inserted in block (A) of 20K103M-01.

 

3) 20K103M-01

 

This is a dynamic page. If a private individual has several contracts with the same insurance company, a new page of 01 must be opened for each contract linked to 20K103M relating to the given private individual.

 

In the first row the insurance company with residence in Hungary shall indicate in HUF the amount based on the dispositional right.

 

In the second row the foreign insurance company shall indicate in the currency of the paid fee the amount based on the dispositional right.

 

In the third row the unique identification number of the pension insurance contract (contract number) shall be communicated.

                                              

National Tax and Customs Administration



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