2018. 04. 19. 14:25
All matters to be administered with the National Tax and Customs Administration can now be administered by taxpayers and clients in an electronic way, as of 1 January 2018. The electronic contact is now mandatory for everyone (including sole proprietors), except for natural persons pursuing no business activities.
It is a valid question, what happens if the electronically sent notification remains unopened by the given taxpayer/client.
The answer is provided by Act CLI of 2017 on the Procedural rules of tax administration proceedings (hereinafter referred to as “Air.”), and by Act CCXXII of 2015 on the General rules of electronic administration and trustee services (hereinafter referred to as “Eüsztv.”).
Pursuant to section 79(3) of Air., in case of electronic liaising, the provisions of section 14(4) of Eüsztv. shall apply to the delivery of notifications.
Based on such rules, any notification sent to the recipient’s official contact details (via his/her/its Cégkapu, Ügyfélkapu account) shall be deemed to have been properly delivered, when the receipt was denied by the addressee: at the date indicated on the certificate issued about such denial, or if the notification was refused to be collected by the recipient, despite two notifications having been sent: on the 5th business day following the date indicated on the second notification receipt.
This means that the legal consequences arising out of the delivery of notifications shall become valid and binding exactly the same way for notifications electronically sent, as for notifications sent via regular mail.