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.
The tax ruling procedure is subject to a fee the amount of which is:
- 5 million forints on a standard basis (8 million forints in the case of an urgent procedure),
- 8 million forints in the case of a permanent tax ruling (11 million forints the case of an urgent procedure).