The tax authority uses the data in the data sheet to assess the application for payment facilities. The purpose of the data sheet is to prove that the conditions for granting payment facilities under Section 198 of Act CL of 2017 on the rules of taxation are met. The circumstances described in the data sheet must be properly supported by copies of the available documents. Completing the data sheet is voluntary; however, if the taxpayer does not complete it, or completes it improperly, incompletely or with contradictory content, the tax authority may decide on the basis of the data available or terminate the procedure. Under the principle of being bound by the application, the tax authority may not grant a type of payment facility different from that requested by the taxpayer in the application or data sheet, even if the conditions are met.
Related forms
Data sheet for assessing a company’s application for payment facilities
Tax Office
Address: 1073 Budapest, Erzsébet krt. 6.
Head of Office: Dr. Irén Macherné Sebők
Phone: (+36 1) 462-3100
Email: adougy@erzsebetvaros.hu