Settlement of overpayments (Section 74 of Act CL of 2017 on the rules of taxation) (1) If, for a given type of tax, the taxpayer or the person obliged to pay a debt under Section 59 (1) and Section 60 (1) has an amount in the tax account exceeding their payment obligation (hereinafter: overpayment), the tax authority, on request, credits the overpayment to the type of tax or payment obligation indicated by the taxpayer or the person obliged to pay the debt, or, for itemized payment obligations, to the specific payment obligation. (2) If the taxpayer has no tax debt and has met its filing obligations, it may request a refund of the remaining amount. In the absence of such a request, the tax authority credits the overpayment to taxes falling due later. The tax authority may refund the remaining amount only if the payer has no public debts recorded by it that are collectible as taxes. (6) The payer may request the refund of amounts paid in error to the tax authority’s account under the rules on overpayments.
Related forms
Instruction on refund or settlement of overpayment
Tax Office
Address: 1073 Budapest, Erzsébet krt. 6.
Head of Office: Dr. Irén Macherné Sebők
Phone: (+36 1) 462-3100
Email: adougy@erzsebetvaros.hu