Practical steps to be taken with regard to PIT reimbursement
As we have already reported in our previous newsletter, the Hungarian Tax Authority will pay the personal income tax refund for children until 15 February 2022 to the person whose entitlement can be established on the basis of the data of the Tax Authority.
We would like to draw your attention to check the VISSZAADO form on the onya.nav.gov.hu interface, which can be accessed with the username and password used on the Client Gate (Ügyfélkapu).
The form is pre-filled for those who also benefit from the family tax allowance and the monthly family allowance (“családi pótlék”) during the year. We recommend to check the completed data, if it is filled in correctly, no further action is required. In case of incorrect data, it must be sent to the Tax Authority after modification.
In the following cases, the VISSZAADO form must be completed on the above-mentioned electronic interface or on paper in order for the Hungarian Tax Authority to be able to grant the refund in February:
• In the case of families where the family tax allowance is used by one party, the family allowance is used by the other party.
• In the case of a pregnant woman entitled to a fetus or her spouse living with her in common household, as the tax authority does not have information on their bank account number.
• KATA tax payer whose spouse is receiving family allowance because the tax authority does not have information on their bank account number.
• An individual receiving an invalidity benefit because the tax authority does not have information on their bank account number.
• If somebody wants to ask the tax refund another bank account number for which you used to receive the family allowance.
It is important that the payment will be made by 15 February 2022 to those who declare their entitlement to the benefit to the Hungarian Tax Authority electronically or on paper by 31 December 2021. In the absence of VISSZAADO form, it will be possible to claim this refund in the 2021 tax return.
13 December, 2021
