tax ruling

Tax ruling

The taxpayer may request a tax ruling from the minister responsible for tax policy. 

Based on the facts and data provided by the taxpayer, the minister responsible for tax policy determines the taxpayer's tax obligation or the absence of it in respect of a specific question or questions relating to (existing or future) tax obligations or the absence of the same specified in the request. Subject to certain limitations, the tax ruling is binding on the Hungarian Tax Authority. 

The tax ruling procedure is subject to a fee.