In order to qualify, we had to meet the following conditions:
- The tax performance of the company in the year concerned must be positive.
- The amount of default and excise penalties due in the two years preceding the year concerned may not exceed one percent of the entity’s tax performance assessed for the year concerned.
- No execution procedure was initiated against the company in the year concerned and in the four preceding years. This does not include transfers and the exercising of the withholding right.
- The company must be in operation for three years or must qualify as a VAT-registered taxable person for three years.
- The total amount of tax differences established by NAV to the debit of the taxpayer in the year concerned and in the five preceding years may not exceed three percent of the tax performance of the taxpayer assessed for the year concerned.
- The company was not subject to bankruptcy, liquidation or forced cancellation procedures in the year concerned and in the five preceding years.
- The company did not undergo tax number cancellation in the year concerned and in the five preceding years.
- The company may not qualify as a risky taxpayer.
- The company may not have net tax debt exceeding 500 thousand forints.
We are actually not just paying our taxes in time, but most of the time in advance. This is one way to help the economy in general and especially in the current crisis situation.