Government Decree 318/2021 (VI. 9.) was promulgated on 9 June 2021, which introduces the option to pay taxes in instalments without a surcharge, and also extends the preferential measures introduced in the first half of the year due to the coronavirus pandemic. The decree entered into force on the day after its promulgation, on 10 June 2021.
The possibility for a surcharge-free delay of payment and for tax reduction
Based on the request of the taxpayer or the person liable to pay the tax submitted by 31 December 2021, the tax authority shall grant, on one occasion, for a maximum tax amount of five million Hungarian forints, free of any surcharges, either a payment delay of maximum six months or the option of paying the tax in instalments over a maximum period of twelve months, provided that, simultaneously with the application, the taxpayer documents as likely that the payment difficulty is attributable to the state of alarm.
Further, at the request of a non-natural person taxpayer or the person liable to pay the tax, submitted by 31 December 2021, the tax authority shall reduce the amount of the tax owed, on one occasion, by a maximum of 20% or HUF 5 million, whichever is less, if the payment of the tax owed would render the operations of the applicant untenable for reasons attributable to the state of alarm. The tax reduction may only be requested for one tax type.
The administrative deadline for these new tax reliefs is 15 days.
Tourism development contribution
The relief period related to the tourism development contribution has also been extended, which means that the tourism development contribution does apply for the period between 1 January 2021 to 31 December 2021, and therefore, there is no need to determine the tourism development contribution, file returns or pay the contribution for this period.
Social contribution tax
No social contribution tax is payable on business gifts and entertainment, if such benefit is provided in the period between 10 June 2021 and 31 December 2021.
Further, in the case of employments established between 10 June 2021 and 31 December 2021, such persons shall also be considered as entering the labour market who, based on the information available to the national tax and customs authorities, worked in employment, as sole traders or members of a company and had a social insurance obligation for up to 92 days during the 183 days before the first day of the month in which they start their present, favourable employment.
SZÉP Card
The favourable rules introduced for Széchenyi Recreation (“SZÉP”) Card at the beginning of the year are extended to the second half of the year as well.
Therefore, in 2021, amounts transferred to the employee’s Széchenyi Recreational Card will be considered as non-wage benefits up to the following amounts:
• HUF 400 thousand per year in case of benefits to the accommodation services sub-account;
• HUF 265 thousand per year in case of benefits to the restaurant services sub-account;
• HUF 135 thousand per year in case of benefits to the leisure services sub-account.
up to an amount, it constitutes a non-payment benefit.
In 2021, the annual amount of the recreational allocation (which is the other type of non-wage benefit) will continue as follows:
• HUF 400 thousand per year in the case of a publicly funded employers;
• HUF 800 thousand forints per year in case of all other employers.
With respect to benefits provided in 2021, there is no social contribution tax payment obligation for amounts transferred as non-wage benefit to employees’ Széchenyi Recreation Card accounts.
We hope that you found our summary useful. If you have any further questions in connection with the above topics, please do not hesitate to contact us.
