On Thursday, 26 March 2020 the Hungarian tax authority shared a communication about the omissions made during the pandemic situation. This communication affects all taxpayers, even those, which are not benefiting from the (already announced) supports of the Government.
If a taxpayer gets into a situation beyond its fault, because of which it is not able to or it is only able to fulfill its tax liabilities with material delay, then the tax authority is going to use reasonable proceedings when establishing the respective consequences.
However, for the reasonable proceedings the tax payer should report to the tax authority the reason of the omission at the earliest opportunity after the elapse of the original due date. In this announcement the taxpayer should refer to the fact that the omission was caused by the pandemic emergency situation. The tax authority will consider this announcement and the individual circumstances of the case when deciding on the consequences, further it might also decide not to levy any penalty and/or late payment interest.
We do hope that we could be at your service with this information. Should you have any further queries, please feel free, to contact us!