I obtained a tax law certification at the University of ELTE in 2010.
I undertake representation in cases of wealth gain investigation to both individuals and small and medium size enterprises. During proceedings, it is possible to make a statement in written form that should be handled with the assistance of a lawyer.
Tax system of Hungary - the types of taxes
Taxes are very changeable and impermanent due to their political- social background.
Main types of taxes :
- Central taxes ( the whole country)
1) SZJA - personal income tax : 15% of the rateable value
2) Corporate income tax : 9% of the rateable value
3) Business taxes : KATA, KIVA , EVA
4) Value-added tax (ÁFA) : 27% of ratable value
- Local Taxes
Seeing this as a system, there are taxes at central and local level. Central taxes are that don’t count to local taxes. Local taxes are set up by local government regulations and the central ones by bills/ statutes.
It would be interesting:
- Who have to pay taxes?
- taxpayer is whom tax liability is set by statutes.
- 3 types of Hungarian tax authorities:
- state tax authority ( in NAV)
- customs (in NAV)
- notary of local governments
- rights of taxpayer in Hungarian tax law:
- right of access ( to the files)
- right of self-checking (auto-detecting)
- right to legal remedy
- equality before the law
- ban of double check
- right to information(s)
- ban of discrimination
- fair treatment
- chance of the facilitation payments
- Acquittance of private persons from paying tax:
- if there is no taxable income
- if there is just that type of income in case of there is no need to tax declaration
- if the employer carries out the tax liability