Русскоязычный заголовок: Cистема налогообложения Венгрии (февраль 2010 г.)
Податкова система Угорщини (лютий 2010 р.)(англ.)
Personal income tax and VAT were introduced into the Hungarian tax system in 1988. This was a first step in a long process of tax reform. The next major step, undertaken in 1991, was the modernization of the corporate income tax system. In 1993, the VAT legislation was further modified to conform, at least in principle, to the VAT systems used in the European Union.
1995 witnessed the introduction of a two-tier corporate tax system, comprised of a standard rate and a supplementary tax. New legislation, which came into force in 1997, left the standard rate untouched whilst replacing the supplementary tax with a withholding tax. With Hungary's accession into the European Union, several changes have been implemented in the Hungarian tax legislation during the past few years to comply with the EU tax directives (e.g. parent-subsidiary directive, mergers directive, and further harmonization with the sixth VAT directive).
TAX PROCEDURES
The Hungarian taxation system is now close to the level of complexity found in Western Europe. Tax laws in Hungary are enacted by Parliament. The Tax Authority provides only interpretative and administrative guidelines for these laws. Court decisions currently play an increasing role in interpreting tax laws and, as a result of Hungary’s accession to the EU, European Court of Justice (ECJ) case law is also applicable.
Act XCI of 1990, severally amended, provides for the order of taxation and, within this, the uniform regulation of the rights and duties of taxpayers and tax authorities.
Hungarian taxation operates under a self-assessment system. Taxpayers are required to register, determine their tax obligation, make advance payments, file tax returns on their own behalf, make corrections to the tax returns as needed, keep records and supply information as required by law. Authorities randomly examine tax returns to enforce the self-assessment system. Corporations are subject to continuous assessment throughout the year. The authorities randomly examine tax returns to enforce the self-assessment system.
The Head of the Tax Authority (APEH) determines the target areas to be audited in each tax year. The tax year is the calendar year for individuals and the calendar year or the business year for companies. In general, tax returns must be filed annually. However, for VAT, payroll and withholding taxes, quarterly or monthly filing may be required.
Corporate income tax returns for companies are due by 31 May following the calendar year-end (or should be submitted within 150 days of the year-end with regard to companies whose business year differs from the calendar year).
Currently, the following significant taxes and levies are imposed in Hungary:
1. Building tax
2. Land tax
3. Communal tax
4. Local business tax
1. Development Tax Allowance
2. R&D-related tax benefits
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Угорщина
