nav.gov.hu Personal Income Tax Return Hungary : National Customs Administration

Organization : National Tax & Customs Administration
Type of Facility : Personal Income Tax Return
Country: Hungary

Website : https://nav.gov.hu/

Personal Income Tax Return :

Guidelines for performers of foreign residence for filling out a tax return for personal income tax and health care contribution 53INT

Related : NAV National Tax & Customs Administration Taxpayer Registration : www.statusin.org/8982.html

In accordance with the Paragraph no 1 of Section 1/B of the Act no CXVII./1995 on personal income tax (Act PIT) an art performer of foreign residence may choose to comply with their tax payment obligations incurred as a result of being paid by a person not qualifying as a payer for their performing artist activity conducted in Hungary and thus receiving an income – either taxable on the basis of an international agreement, or in the lack of that, an income domestically taxable – by filling out and filing the tax return 53INT.

Attention! Apart from personal income tax a private individual is obliged to pay 14% health care contribution from the 1st of January 2015., with the upper limit of HUF 450 000 per tax year. [1]

I. General information:
A private individual qualifies as an art performer if they perform one of the following professions in accordance with the Uniform Classification System of Professions published in the communication of the president of the Central Statistical Office no. 7/2010 (IV. 23.) regardless as to whether the private individual performs it individually (including the private entrepreneurship) or not:
Musician and singer out of the professions of 2724 Composer, musician, singer
2726 Actor, puppeteer,
Dancer out of the professions 2727 Dancer and choreographer,
2728 Circus and similar performer, and
3711 Supernumerary, crowd artist.

You may choose this tax return form only if you have not been staying in Hungary for more than 183 days of any 12 month period and do not qualify as a domestic resident in accordance with the Act on Social Security and Private Pension Services and the Reserves of these Services [2].

You do not have to file this tax return if the amount of your income received in your quality as an art performer has not exceeded 200,000 HUF in any 12 month period. However, if your income has exceeded that threshold you are obliged to file a return with the condition that your declaration and payment obligations of 16% personal income tax and 14% health care contribution relate to your entire income in the first instance, and the yet undeclared and unpaid parts in any of the following instances.

You must file your return and pay your taxes before you leave Hungary, unless you fulfil your tax return obligations by representative in which case the deadline is 90 days after leaving the country.

The income must be established by deducting 30% as costs from the earnings (earnings including the provided refund of costs and the quid pro quo of the provided accommodation). This income does not belong to the integrated tax base.

In case you do not earn the income as a result of an individual performance, and if the sum of that income cannot be otherwise established, you may choose to establish it as a part of your usual pay in proportion to the number of days you performed in Hungary.

I. General software for filling out a form (ÁNYK):
The tax return form 53INT is available on the internet website of the National Tax and Customs Administration (www.nav.gov.hu). To fill out the form, it is necessary to download the General Software for filling out forms (Általános Nyomtatványkitölto) and select and install the form 53INT from the list of forms.

The fill-out support programme will assist you to correctly fill out your tax return. The control function to be run after you have finished the filling out process will also contribute to correctly fill out the form.

You are hereby informed that if an error sign of red colour appears in the course of control, the tax return is erroneous and you will have to correct it. The yellow coloured warnings will raise your attention to interdependencies and are not there to indicate that the return cannot be filed.

The image of the tax return in PDF format is also available from the NTCA homepage, which can be printed and thus filled out.

II. Filling out the tax return, signature and submission:
The validity of your tax return is certified by your signature; therefore, you are requested to sign your return in the bottom part of the main page under any circumstances. If your legal representative or authorized agent is acting on your behalf, they will have to sign the return form. [3]

Your tax return may be countersigned by a tax advisor, tax counsellor or certified tax counsellor. [4] If you are using the services of any of the former in the course of completing your tax return, the number of the certificate of the tax adviser, counsellor must also be indicated in the right box next to the name of the countersigning person (tax identification code). In case of a faulty tax return the default penalty will be imposed upon the certified tax advisor, tax counsellor or certified tax counsellor by the state tax authority. If your tax return was countersigned by a tax advisor, tax counsellor or certified tax counsellor, this must be indicated by their signature in the designated place the first page of the tax return (Section F).

You may send your tax return by postal mail to the address of the Tax Directorate of Priority Cases of the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal Kiemelt Ügyek Adóigazgatósága) with the address 1410 Budapest, Post Office Box 137 (Address of the customer service: 75-81 Dob utca, 1077 Budapest). You may personally submit your tax return at the NTCA customer services the addresses of which are indicated on the NTCA webpage. In case you have access to the client gate (and a tax identification code) the form may as well be submitted electronically.

III. Rules pertaining to the payment of taxes:
Your tax payment obligations declared on the tax return are to be paid for personal income tax (tax type code: 103 account number: 10032000-06056353) and for health care contribution (tax type code: 152, account number: 10032000-06056212). The account number for the self-audit surcharge (tax type code: 215) is 10032000-01076301.

In case you fail to pay your personal income tax or health care contribution until the deadline for the submission of the tax return you will be liable to pay a default penalty surcharge calculated for the period between the deadline and the payment of the tax debt, the amount of which is the 1/365th part of twice of the base rate of the Central Bank valid at the time of the due date and calculated for each calendar day for the amount of your debt. [5]

IV. The correction (rectification) of the tax return by the taxpayer:
Correction, that is, rectification by a taxpayer may take place if the state taxation authority has accepted and processed the submitted tax return; however, you subsequently notice a mistake in the tax return the correction of which does not affect the tax base or the tax. [6] Such a case can be for instance the correction of some of the natural identification data.

For the correction of completed tax returns the tax return 53INT will be submitted. You must fill out the boxes for “Bar code of self-audited/corrected tax return” in Section C for the rectification.

V. The self-audit of the tax return:
Self-audit [7] is a correction by the taxpayer in the course of which the tax base and the payable tax change in comparison with the tax base and the amount of payable tax indicated in the original tax return. Self-audit may only be carried out in respect of taxes the sum of which exceeds 100 HUF. [8]

The 53INT return will have to be submitted also for the self-audit of returns already completed. For the self-audit the boxes for the “barcode of the self-audit/corrected declaration” in Section C must be filled out.

In case a tax obligation to be financially settled arises in the course of self-audit submitted after the deadline for tax returns, the tax as well as the potentially applicable self-audit surcharge can be paid without the imposition of a default penalty until the submission of the tax return. If you rectify your taxes in accordance with the provisions regarding self-audit; and as a result, your tax obligation increases in comparison with the amount indicated on the original tax return, the main rule is that the self-audit surcharge is calculated on the tax return and is subsequently paid. [9]

In case of a decrease in tax obligations the form „Transfer request for an overpayment in the taxpayer’s account no. 17” will have to be submitted.