As of midnight on May 22, SJA drafts will be valid as a tax return. A taxpayer who does not amend the draft issued by the National Tax and Customs Office automatically agrees to its provisions.
The exceptions to this are VAT-exempt individuals, sole proprietors, and primary producers. NAV prepares the return draft for them as well, but they must complete the draft anyway.
What exactly is Sia?
Personal income tax (in other words sja) is a tax on the income of individuals, which must be declared and paid annually to the National Tax and Customs Office (NAV). Basically, all income of individuals is subject to tax.
The tax rate in 2023 is uniformly 15 percent. Several deductions can be used to reduce this; Such as the family tax deduction, the deduction for first-time couples, mothers with four or more children, and young people under the age of 25, in addition to the personal deduction. The full list of discounts is a On the relevant page of NAV available.
Personal tax return process
NAV prepares a draft SJA for each taxpayer based on the employer and payer declaration data and data services included in his record, which can be accessed in electronic form after entering the Central Identification Agent (KAÜ) on the eSZJA portal.
The easiest way to prepare a tax return is through the customer portal. After downloading, the Tax Office draft should only be modified as needed and then approved.
Of course, it was also possible to write on paper. One way to do this was to require the NAV to send the paper draft by March 16, which could be returned with a return receipt—this option is no longer in effect.
The other option is to request a draft tax return in person at NAV Customer Service and file it there as well.
The type and completion of ads depends on the discount you wish to use. You can get help filling out the returns on the NAV website of guidesor from customer service at the tax office.
One notable part of the draft amendment is that we can dispose of 1 + 1% of our taxes; One can be donated to any non-profit organization, while the other can be donated to a church. By indicating in the declaration the code number of the organization or church that will be supported, we can determine what the state budget will spend 1 percent of the tax paid.
If someone submits the ad after the midnight deadline, his provision of 1 + 1 percent will be considered invalid, and he will not have the possibility to change it.
It is also important that when paying tax, the tax identification number or tax number must always be indicated in the “notice” column of the transfer or check, because without it, the NAV can only relate the amount paid to the payer late.
This was answered by Barnabas Viraj, Vice President of MNB and Tibor Toth, State Secretary of the Ministry of Finance, as well as many high-level financial experts at the Napi.Gazdaság conference. Learn more about the conference!
