Guidelines for art performers of foreign residence and foreign crew members for filling out a tax return for personal income tax, social contribution tax and health care contribution 53INT
In accordance with the Paragraph no 1 of Section 1/B of the Act no CXVII./1995 on personal income tax (Act PIT) the art performer of foreign residence and the foreign crew member who takes part in the creation of the cinematographic works (henceforth: foreign crew member) may choose to comply with their tax payment obligations incurred as a result of being paid by a person not qualifying as a payer for their performing artist or foreign crew member activity conducted in Hungary and thus receiving an income – either taxable on the basis of an international agreement, or in the lack of that, an income domestically taxable – by filling out and filing the tax return 53INT.
Attention! Apart from personal income tax a private individual is obliged to pay 19,5% social contribution tax from the 1st of January 2019. The social contribution tax is payable until the obtained income reaches the 24-time amount of the minimal salary in the particular year (furthermore referred to as upper limit) [Point e) of Paragraph (5) of Section 1 and Paragraph (2) of Section 2 of Act LII of 2018 on Social Contribution Tax]. In the application of this rule the minimal salary is the monthly amount of the obligatory minimum salary valid on the first day of the year [Paragraph 10 of Section 34 of Act LII of 2018 on Social Contribution Tax].
Apart from personal income tax a private individual is obliged to pay 14% health care contribution for the income received before 31 December 2018, with the upper limit of HUF 450 000 per tax year [Section 3 of Act LXVI of 1998 on Healthcare Contributions and Section 36 of Act LII of 2018 on Social Contribution Tax].
The foreign crew member may apply this kind of tax return form when the tax return submitted on the income earned from a legal relation that started as of 1 January 2017.
A private individual qualifies as an art performer if they perform one of the following professions in accordance with the Uniform Classification System of Professions published in the communication of the president of the Central Statistical Office no. 7/2010 (IV. 23.) regardless as to whether the private individual performs it individually (including the private entrepreneurship) or not:
The not art performer private individual with foreign residence who is registered according to point d) of Article 31/B(2) of the Act number II of 2004 on motion picture shall be regarded as foreign crew member.
You may choose this tax return form only if you have not been staying in Hungary for more than 183 days of any 12 month period and do not qualify as a domestic resident in accordance with the Act on Social Security and Private Pension Services and the Reserves of these Services [Point u) of Section 4 of Act LXXX of 1997 on Act on Social Security and Private Pension Services and the Reserves of these Services (Act SSPPS)].
In case cinematographic work you are also entitled to choose this kind of tax return form if the duration of the time period for production of the cinematographic work (including the preparation as well) exceeds the 183 days.
You do not have to file this tax return if the amount of your income received in your quality as an art performer or a foreign crew member has not exceeded 200,000 HUF in any 12 month period. However, if your income has exceeded that threshold you are obliged to file a return with the condition that your declaration and payment obligations of 15% personal income tax – taking into consideration the upper limit – 19,5% social contribution tax (14% health care contribution for the income obtained before 31 December 2018 respectively) relate to your entire income in the first instance, and the yet undeclared and unpaid parts in any of the following instances.
You must file your return and pay your taxes before you leave Hungary, unless you fulfil your tax return obligations by representative in which case the deadline is 90 days after leaving the country.
The reimbursement of expenses paid for travel and accommodation in connection with the performance of the activity does not form part of the revenue, including the quid pro quo of the travel and accommodation provided to the private individual as well.
The private individual shall assess the income from the afore-established revenue without cost deduction; the mentioned income does not belong to the integrated tax base.
In case you do not earn the income as a result of an individual performance, and if the sum of that income cannot be otherwise established, you may choose to establish it as a part of your usual pay in proportion to the number of days you performed in Hungary.
The tax return form 53INT is available on the internet website of the National Tax and Customs Administration (www.nav.gov.hu). To fill out the form, it is necessary to download the General Software for filling out forms (Általános Nyomtatványkitöltő) and select and install the form 53INT from the list of forms.
The fill-out support programme will assist you to correctly fill out your tax return. The control function to be run after you have finished the filling out process will also contribute to correctly fill out the form.
You are hereby informed that if an error sign of red colour appears in the course of control, the tax return is erroneous and you will have to correct it. The yellow coloured warnings will raise your attention to interdependencies and are not there to indicate that the return cannot be filed.
The image of the tax return in PDF format is also available from the NTCA homepage, which can be printed and thus filled out.
The validity of your tax return is certified by your signature; therefore, you are requested to sign your return in the bottom part of the main page under any circumstances. If your legal representative or authorized agent is acting on your behalf, they will have to sign the return form.
Your tax return may be countersigned by a tax advisor, tax counsellor or certified tax counsellor. If you are using the services of any of the former in the course of completing your tax return, the number of the certificate of the tax adviser, counsellor must also be indicated in the right box next to the name of the countersigning person (tax identification code). In case of a faulty tax return the default penalty will be imposed upon the certified tax advisor, tax counsellor or certified tax counsellor by the state tax authority. If your tax return was countersigned by a tax advisor, tax counsellor or certified tax counsellor, this must be indicated by their signature in the designated place the first page of the tax return (Section F).
You may send your tax return by postal mail to the address of the Tax and Customs Directorate for Large Taxpayers of the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága) with the address 1410 Budapest, Post Office Box 138 (Address of the customer service: 75-81 Dob utca, 1077 Budapest). You may personally submit your tax return at the NTCA customer services the addresses of which are indicated on the NTCA webpage. In case you have access to the client gate (and a tax identification code) the form may as well be submitted electronically.
Your tax payment obligations declared on the tax return are to be paid for personal income tax (tax type code: 103 account number: 10032000-06056353), for social contribution tax (tay type code: 258 account number: 10032000-06055912) and for health care contribution for the income obtained before 31 December 2018 (tax type code: 152, account number: 10032000-06056212). The account number for the self-audit surcharge (tax type code: 215) is 10032000-01076301.
In case you fail to pay your personal income tax or social contribution tax (and 14% health care contribution for the income received before 31 December 2018 respectively) until the deadline for the submission of the tax return you will be liable to pay a default penalty surcharge calculated for the period between the deadline and the payment of the tax debt, the amount of which is the 1/365th part of the amount of the prevailing Central Bank base rate increased by 5% for each calendar day effective at the time of the delay charged for the amount of your debt [Paragraph (1) of Section 209 of Act RT].
Correction, that is, rectification by a taxpayer may take place if the state taxation authority has accepted and processed the submitted tax return; however, you subsequently notice a mistake in the tax return the correction of which does not affect the tax base or the tax. Such a case can be for instance the correction of some of the natural identification data.
For the correction of completed tax returns the tax return 53INT will be submitted. You must fill out the boxes for “Bar code of self-audited/corrected tax return” in Section C for the rectification.
Self-audit is a correction by the taxpayer in the course of which the tax base and the payable tax change in comparison with the tax base and the amount of payable tax indicated in the original tax return. Self-audit may only be carried out in respect of taxes the sum of which exceeds 1000 HUF.
The 53INT return will have to be submitted also for the self-audit of returns already completed. For the self-audit the boxes for the “barcode of the self-audit/corrected declaration” in Section C must be filled out.
In case a tax obligation to be financially settled arises in the course of self-audit submitted after the deadline for tax returns, the tax as well as the potentially applicable self-audit surcharge can be paid without the imposition of a default penalty until the submission of the tax return. If you rectify your taxes in accordance with the provisions regarding self-audit; and as a result, your tax obligation increases in comparison with the amount indicated on the original tax return, the main rule is that the self-audit surcharge is calculated on the tax return and is subsequently paid.
In case of a decrease in tax obligations the form „Transfer request for an overpayment in the taxpayer’s account no. 1917” will have to be submitted.
Filling out the lines of the tax return
53INT main page
The lines for indicating your personal data can be found on the first page of the tax return form.
You must indicate your natural identification data (name, name at birth, date and place of birth, first and family names of your mother), tax residence, and the type of your personal identification number in SectionB) for identification. In case you have a tax identification code you are requested to indicate that also on your tax return.
In Section C) the date of your planned leave from Hungary must be indicated.
In the code box for the “type of declaration” you must indicate the letter “H” if the return qualifies as a correction or the letter “O” if it qualifies as a self-audit. In such cases you must remember to indicate the bar code of the tax return you wish to modify.
The lines for the “name of legal counsel, representative, tax identification code and address” in Section E) must be filled out only in case the taxpayer is underage or needs to be legally represented for other reasons. You are requested to indicate in Heading “E” if you are filling out and signing the tax return as a legal counsel or representative by checking (X) the respective box.
Section F) contains the fields for certifying the tax return. You must not forget to indicate the date of your filling out and signing the tax return!
The tax return may be signed by the legal representative of the private individual or the person authorized by the private individual or authorized by the private individual’s legal representative. The authorisation for representation shall be proved. The authorisation shall be included in a public document or a private document of full evidencing force.
The taxpayer can be represented by a proxy, mandatory or other representative – on the basis of a legal act – at the state tax and customs administration but only with the precondition that the right of representation of this person has already been reported to the National Tax and Customs Administation.
If the permanent representative entitled to sign the tax return has been reported to the tax administration the attachment of the authorisation to the tax return may be disregarded. You need to indicate by an (X) in the Heading “F” of the main page of the tax return if the authorisation is already attached.
Filling out the 53INT-01 form
In Line 1 of Section A) you are requested to indicate the amount of your income in Hungarian Forints. The income is the earned revenue of the given period with that the reimbursement of expenses paid for travel and accommodation in connection with the performance of the activity does not form part of the revenue, including the quid pro quo of the travel and accommodation provided to the private individual as well. Cost shall not be deducted from the revenue. In Line 2 you are requested to indicate the personal income tax rate of 15% for the income you have received. In Line 3 fill in 19,5% social contribution tax debiting your income obtained after 1 January 2019 . Line 4 is for indicating the health care contribution debiting your income obtained before 31 December 2018. Lines 5-22 are for indicating the data (name, address and seat) of the person providing the income.
In case you have generated income and expenses in another currency you are required to convert the amounts to Hungarian Forints. The detailed rules of conversion are regulated by Sections 5 and 6 of the Act on Personal Income Tax.
Filling out the 53INT-02 form
On page 53INT-02 you are required to indicate the data regarding self-audit. If you submit your tax return as a self-audit you must not forget to entirely fill out your return and summarize the self-audit data here. In case of a repeated self-audit you must check (X) the box in in section O).
Line 1 is for the amount of corrected personal income tax, line 2 is for corrected social contribution tax and line 3 is for health care contribution. Column “b” of line 1, 2 and 3 should indicate the original amount and column “c” should indicate the corrected amount. In case the corrected amounts exceed the original amounts, the difference has to be filled in column “d” of line 1, 2 and 3. If the corrected amounts are below the original amounts, the difference should be filled in column “e” of line 1, 2 and 3.
Line 4. must indicate the sum of the self-audit surcharge. The amount of the self-audit surcharge is the 1/365th part of the prime rate of the Central Bank valid on the date of charge for every calendar day, or in the case of self-audit of the same tax return, one and a half times of that sum.
In the case of rectification of the sum of the self-audit surcharge you must reproduce the entire data content of the tax return. If the sum of the self-audit surcharge is reduced as a result of rectifying the sum indicated in a previous tax return, the negative sign (-) must also be indicated in Heading “b” of the respective line, and block (O) must be marked with an X to show a repeated self-audit.
National Tax and Customs Administration