Default penalty
In the case of non-compliance with certain tax obligations (e.g. registration or change announcement obligations), a default penalty may be imposed as a sanction in an amount of up to 400 thousand forints on private person taxpayers and up to 1 million forints on other taxpayers unless, subject to the fulfillment of the obligation concerned, the taxpayer certifies the delay of fulfillment proving that it proceeded as generally expected under the given circumstances.
Non-compliance with an obligation means its incorrect or incomplete fulfillment, its fulfillment by reporting untrue data content, late fulfillment of or failure to comply with the obligation.
Under special circumstances, a default penalty may be imposed in an amount different from the amount under the above rules, among others.
